Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
06/18/2019 - City Council Regular
AGENDA EAGAN CITY COUNCIL EAGAN MUNICIPAL CENTER BUILDING JUNE 18, 2019 6:30 P.M. I. ROLL CALL AND PLEDGE OF ALLEGIANCE II. ADOPT AGENDA III. RECOGNITIONS AND PRESENTATIONS IV. CONSENT AGENDA (Consent items are acted on with one motion unless a request is made for an item to be pulled for discussion) A. APPROVE MINUTES B. PERSONNEL ITEMS C. APPROVE Check Registers D. APPROVE Contracts E. APPROVE Temporary On-Sale Liquor License and waive the license fee for St. John Neumann Catholic Church on August 3 and 4, 2019 at 4030 Pilot Knob Road F. APPROVE Change Order 01, Project 19-16 – Nature Trail Improvements G. RECEIVE Petition to Vacate Public Drainage & Utility Easement – Lot 2, Block 1 Eagan Senior Living, and Schedule Public Hearing for July 16, 2019 H. APPROVE Revision to Winter Trail Maintenance Plan I. APPROVE Final Payment, Contract 18-22, Ashbury Sanitary Lift Station Rehabilitation J. APPROVE Extended Working Hours, Contract 18-20, 2019 Street Lighting & Traffic Signal Improvements K. AWARD Contract 19-09, 2019 Trail & Parking Lot Improvements L. DECLARE Adopt-A-Street Street Signs to be Surplus Property V. 2018 COMPREHENSIVE ANNUAL FINANCIAL REPORT VI. PUBLIC HEARINGS VII. OLD BUSINESS VIII. NEW BUSINESS A. REZONING AND PRELIMINARY SUBDIVISION - Schramm Meadows – Brian Thorson - A Rezoning of approximately 5 acres from A, Agriculture to R-1, Residential Single Family and a Preliminary Subdivision of approximately 5 acres to create 7 single family lots, with a variance to allow minimum lot width of 70' for 3 lots located at 4370 Dodd Road 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 14, 2019 Subject: Agenda Information for June 18, 2019 City Council Meeting ADOPT AGENDA After approval is given to the June 18, 2019 City Council agenda, the following items are in order for consideration. Agenda Information Memo June 18, 2019 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 4, 2019 regular City Council meeting and June 11, 2019 Special City Council meeting, as presented or modified. Attachments: (2) CA-1 June 4, 2019 City Council Minutes CA-2 June 11, 2019 Special City Council Minutes MINUTES OF A REGULAR MEETING OF THE EAGAN CITY COUNCIL Eagan, Minnesota JUNE 4, 2019 A Listening Session was held at 6:00 p.m. prior to the regular City Council meeting. Present were Acting Mayor Hansen, Councilmembers Bakken, Fields, and Tilley. Mayor Maguire arrived at 6:10 p.m. A regular meeting of the Eagan City Council was held on Tuesday, June 4, 2019 at 6:30 p.m. at the Eagan Municipal Center. Present were Mayor Maguire, Councilmembers Bakken, Fields, Hansen and Tilley. Also present were City Administrator Osberg, Assistant City Administrator Miller, Public Works Director Matthys, Community Development Director Hutmacher, Communications and Engagement Director Ellickson, Finance Director Pepper, Parks and Recreation Director Pimental, Police Chief New, City Attorney Bauer and Executive Assistant Stevenson. AGENDA Councilmember Bakken moved, Councilmember Fields seconded a motion to approve the agenda as presented. Aye: 5 Nay: 0 RECOGNITIONS AND PRESENTATION There was no recognitions and presentations to be heard. CONSENT AGENDA Councilmember Tilley moved, Councilmember Hansen seconded a motion to approve the consent agenda as presented: Aye: 5 Nay: 0 A. It was recommended to approve the minutes of May 14, 2019 Special City Council meeting, and May 21, 2019 regular City Council meeting, as presented or modified. B. Personnel Items: 1. It was recommended to approve the hiring of Devon Madow, Utility Maintenance Worker. 2. It was recommended to approve the hiring of Stacee Murff, Utility Maintenance Worker. 3. It was recommended to approve the collective bargaining agreement for Full Time Fire Fighters effective January 2019 through December 31, 2020. 4. It was recommended to approve the hiring of seasonal employees as Building/Grounds Attendant, Cascade Bay Coordinators, Cascade Bay Guest Relations, Civic Arena Referee, Engineering Interns, Landscape Crews, Lifeguards, Lifeguard Instructors, Park Laborers, Park Operations Assistant, Planning Intern, Pool Attendants, Recreation Leaders, Seasonal Street Maintenance Workers, Seasonal Utility GIS Worker, Sound Technician, and Water Fitness Instructors. C. It was recommended to ratify the check registers dated May 14 and 24, 2019. D. It was recommended to approve the ordinary and customary contracts with State of Minnesota, Arvig Enterprises, Inc., ComLink Midwest, LLC, and At Home Apartments. E. It was recommended to approve a resolution to accept donations from Chili’s Restaurant, 3M Foundation and an anonymous citizen. F. It was recommended to declare unclaimed property to be surplus. City Council Meeting Minutes June 4, 2019 2 page G. It was recommended to approve a Shows License and a Temporary On-Sale Liquor License for the Eagan Funfest Committee for the July 4th Funfest, and 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. H. It was recommended to adopt the 5-year Capital Improvement Plan for Public Works Infrastructure, (2020-2024) and authorize the initiation of the public improvement process for the 2020 and 2021 programmed improvements. I. It was recommended to accept the recommendation of the Finance Committee pertaining to AccessEagan. J. It was recommended to approve a Sound Amplification Permit for an outdoor event with electronic sound system/audio equipment use after 10:00 p.m. on June 20, June 21, and June 22, 2019 located at 2600 Vikings Circle. K. It was recommended to approve a Conditional Use Permit to allow a daycare and preschool facility upon property located at 4030 Pilot Knob Road, subject to the following conditions: 1. The Conditional Use Permit shall be recorded at the Dakota County Recorder’s Office within 60 days of approval, and proof of recording shall be submitted to the City. 2. The preschool/childcare facility shall be operated in compliance with all County and State regulations. 3. All signage shall meet City Code standards. L. It was recommended to approve the contract with 292 Design Group for Recreation Facilities Study and authorize the Mayor and City Clerk to execute all related documents. M. It was recommended to adopt a resolution approving a Premise Permit for the St. Thomas Academy Alumni Association to conduct lawful gambling at Buffalo Wild Wings, 1290 Promenade Place. N. It was recommended to approve an On-Sale Liquor and Sunday License for Muddy Cow of Eagan LLC doing business as Lone Oak Grill, located at 3010 Eagandale Place. PUBLIC HEARINGS Lot 2, Block 1, Cedar Industrial Park – Easement Vacation Public Works Director Matthys introduced the item noting on April 17, 2019, staff received a petition from Terra Seneca MN LLC, requesting the vacation of portions of the platted drainage and utility easements, utility line easement, water main easement and service road easement on the property located at 1950 Seneca Road, in west central Eagan. The purpose of the request is to remove underlying easements as part of the replatting of the property as the Terra Seneca Addition. Mayor Maguire opened the public hearing. There being no public comment, he turned the discussion back to the Council. Councilmember Hansen moved, Councilmember Tilley seconded a motion to close the public hearing and continue action on the vacation of a portion of the platted drainage and utility easements, utility line easement, water main easement and service road easement lying within that part of Lot 2, Block 1, Cedar Industrial Park (1950 Seneca Road), including Document No. 404398. Aye: 5 Nay: 0 City Council Meeting Minutes June 4, 2019 3 page Outlot A, YMCA 1st Addition – Easement Vacation Public Works Director Matthys introduced the item noting on April 17, 2019, staff received a petition from West Publishing Co, the property owner of Outlot A, YMCA 1st Addition, requesting the vacation of a portion of the slope, drainage and utility easements on their property located southeast of Highway 149 and Opperman Drive. The purpose of the request is to remove underlying easements as part of the replatting of the property as YMCA 3rd Addition. Mayor Maguire opened the public hearing. There being no public comment, he turned the discussion back to the Council. Councilmember Tilley moved, Councilmember Hansen seconded a motion to close the public hearing and continue action on the vacation of a portion of the slope, drainage and utility easements over, under and across Outlot A, YMCA 1st Addition, including Document No. 659663. Aye: 5 Nay: 0 OLD BUSINESS There were no old business items to be heard. NEW BUSINESS Conditional Use Permit (4205 Nicols Road) – T&D Properties 2 LLC City Administrator Osberg introduced the item noting the applicant is proposing to replace the existing fuel pricing panel and car wash sign with a new pricing panel and dynamic message board on the existing pylon sign located in the northwest corner of the site. The action for Council to consider is to approve or direct preparation of Findings of Fact for Denial a Conditional Use Permit to allow additional square footage on existing pylon sign for a digital message board upon property located at 4205 Nicols Road. Community Development Director Hutmacher gave a staff report and provided a site map. The applicant was available for questions. Mayor Maguire opened the public comment. There being no public comment, he turned the discussion back to the Council. Councilmember Bakken moved, Councilmember Fields seconded a motion to approve a Conditional Use Permit to allow additional square footage on existing pylon sign for a digital message board upon property located at 4205 Nicols Road, subject to the following conditions: Aye: 5 Nay: 0 1. The Conditional Use Permit shall be recorded at the Dakota County Recorder’s Office within 60 days after City Council approval. 2. A Sign Permit shall be obtained prior to replacing the existing signage or adding the message board panel to the pylon sign. 3. The message board shall have characters no less than nine (9) inches in height per City Code, which shall be demonstrated at the time of application for Sign Permit. All other City Code requirements shall be met. City Council Meeting Minutes June 4, 2019 4 page 4. The outdoor storage and fence enclosure shall be removed from the west side of the building prior to issuance of the Sign Permit and no later than September 1, 2019. 5. Landscaping of the site, and restriping of parking along the southern edge of the property, shall be installed and maintained consistent with the Landscape Plan dated August 27, 2002. Such work shall be completed prior to issuance of the Sign Permit and no later than September 1, 2019. LEGISLATIVE / INTERGOVERNMENTAL AFFAIRS UPDATE There was no legislative/intergovernmental affairs update. ADMINISTRATIVE AGENDA CITY COUNCIL Councilmember Fields announced, tomorrow June 5 is the first day of Market Fest, and the Big Rig Rally is on Thursday, June 6 from 4-7:00 p.m. at the maintenance facility. VISITORS TO BE HEARD There were no visitors to be heard. ADJOURNMENT Councilmember Tilley moved, Councilmember Hansen seconded a motion to adjourn the meeting at 6:41 p.m. Aye: 5 Nay: 0 _______ Date ______ Mayor _______ City Clerk MINUTES SPECIAL CITY COUNCIL MEETING JUNE 11, 2019 5:30 P.M. EAGAN MUNICIPAL CENTER City Councilmembers present: Mayor Maguire, Councilmembers Bakken, Fields, Hansen and Tilley. City staff present: City Administrator Osberg, Assistant City Administrator Miller, Community Development Director Hutmacher, Finance Director Pepper, Police Chief New and Police Lieutenant Pike. ROLL CALL AND ADOPTION OF THE AGENDA Councilmember Tilley moved, Councilmember Hansen seconded a motion to adopt the agenda as presented. Aye: 5 Nay: 0 VISITORS TO BE HEARD There were no visitors to be heard. “STATE OF THE LIBRARY” PRESENTATION City Administrator Osberg introduced Amanda Feist, Branch Manager, Dakota County Library. Ms. Feist gave a presentation on the “State of the Library” and was available for questions. The Council thanked Ms. Feist for attending the meeting. BODY WORN CAMERA DISCSSION City Administrator Osberg noted the Council’s request to have a discussion regarding the purchasing of Body Worn Cameras. Police Chief New introduced Prosecuting Attorneys Jerome Porter and Elliott Knetsch of Campbell Knutson, and Police Lieutenants Pike and Speakman. Police Chief New gave a presentation. He noted the Council is being asked to review and comment on the proposed addition of Body Worn Cameras by the Police Department. The Council and staff discussed Body Worn Cameras and provided direction to include body warn cameras in the 2020-2021 budget for consideration. REVIEW OF LAND USE AND PROPERTY TAX DATA City Administrator Osberg noted throughout the last several months, staff has conducted certain limited analysis of 2017-2018 public safety calls by land use type and compared those to property tax capacity for those land use designations. Likewise, at the request of the Council, staff has reviewed a study completed by Tischlerbise for the Minnesota Deaprtment of Revenue. Finance Director Pepper gave a presentation. Special City Council Minutes June 11, 2019 Page 2 The Council discussed whether to conduct a more in-depth and Eagan-specific study on land use and property tax implications. After further discussion, the Council requested that staff reach out to Northland Securities to get a more refined definition of the study. The Council noted a decision on whether to proceed on such a study would be considered as part of the 2020-21 budget process. The Council took a 10-minute break. GOVERNMENT ALLIANCE ON RACE AND EQUITY (GARE) UPDATE City Administrator Osberg noted in 2018, the City of Eagan became a member of the Government Alliance on Race and Equity (GARE). Over the past 18 months, the City has taken actions to advance racial equity. The formal GARE program ended after one-year. The City’s GARE and Inclusivity Teams have merged to create a single Racial Equity and Inclusion Team (REI) with the intent to continue our racial equity efforts. Osberg noted the REI team is now working on building from our initial employee training to determine next steps as we seek to advance racial equity both in our organization and within the community. The Council discussed the City’s racial equity efforts and thanked staff for their efforts. 2020-2021 BUDGET PROCESS UPDATE City Administrator Osberg noted on May 7, 2019 staff officially started the 2020-2021 Budget process. It was noted that this is the second round of preparing a two-year operating budget. Department Directors were scheduled to submit their budget proposals to the Budget Team on June 10. The City Administrator’s recommended budget is scheduled to be presented to the Council during the August 13, 2019 Special City Council meeting. OTHER BUSINESS There was no other business to be heard. ADJOURNMENT Councilmember Bakken moved, Councilmember Tilley seconded a motion to adjourn at 8:47 p.m. Aye: 5 Nay: 0 ______________ Date _______ Mayor _______ City Clerk Agenda Information Memo June 18, 2019 Eagan City Council Meeting CONSENT AGENDA B. Personnel Items ITEM 1. Action to be Considered: Approve reclassification of Brian Leyendecker, Stormwater Technician, from Level 4 to Level 7. Facts: The Minnesota Pollution Control Agency recently proposed a new stormwater permitting process including new legal requirements to be followed by public entities. The Stormwater Technician will be developing and implementing new programs to address these new regulations. As a result, this position will require more knowledge; including a Bachelor’s Degree. and strong proficiencies in conducting assessments, reporting results, and mitigation of storm water systems that may fall out of compliance. ITEM 2. Action to be Considered: Approve the job description for a Public Works Asset Manager and authorize recruitment for this position. Facts: The 2019 budget originally proposed funding for the purchase of asset management software ($200,000). While the intention was to include the proposed hiring of an Asset Manager as part of the upcoming 2020 budget, upon review, staff is instead proposing that the funding be adjusted to go towards hiring the new position in 2019 and the new software/systems in 2020. Once the position is hired, the Asset Manager could assist the City in selecting the systems and software that best meet the City’s needs. Duties will include collecting data regarding the City’s infrastructure assets that impact operational and financial performance. Through analytics, strategies will be developed to support and enhance a healthy infra structure for the future. The position was assigned Grade Level 12. ITEM 3. Action to be Considered: Authorize the lateral transfer for Abigail Decker, Clerical Tech Level 5 in the Utilities Division to a Clerical Tech Level 5 under Central Services, located at the Maintenance Facility. Facts: Ms. Decker’s original hire date of September 28, 2015 will be used for seniority purposes ITEM 4. Action to be Considered: Authorize the hiring of a new Forestry Supervisor, to be named Facts: The current Forestry Supervisor, Mr. Gregg Hove, retires from the City of Eagan in late July 2019 Agenda Information Memo June 18, 2019 Eagan City Council Meeting CONSENT AGENDA C. Ratify Check Registers Action To Be Considered: To ratify the check registers dated May 31 and June 7, 2019, as presented. Attachments: (2) CC-1 Check register dated May 31, 2019 CC-2 Check register dated June 7, 2019 5/30/2019City of Eagan 16:03:35R55CKR2 LOGIS102V 1Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 205971 5/31/2019 152114 3 GUYS SEWING 60.00 RYAN MARKS UNIFORM 297230 6209 3170.21155/30/2019 Clothing Allowance General AdmIn-Parks 60.00 205972 5/31/2019 142257 4 ACE PRODUCTIONS 295.00 SAFETY CAMP 297243 062519 1104.64775/30/2019 Local Meeting Expenses Patrolling/Traffic 295.00 205973 5/31/2019 147198 ADVANCED ENGINEERING AND ENVIRONMENTAL 875.45 LEXDIF BOOSTER STATION REHAB 297231 62924 6133.6630 P12885/30/2019 Other Improvements Booster Station Maint/Repair 875.45 205974 5/31/2019 119926 AHLMAN'S SPORTING GOODS 725.00 LL LIGHTING 297232 127187 1104.66705/30/2019 Other Equipment Patrolling/Traffic 725.00 205975 5/31/2019 146368 ALLEGRA 310.88 PD LETTERHEAD 297233 44251 1107.62115/30/2019 Office Printed Material/Forms Support Services 55.00 PD BUSINESS CARDS 297234 44265 1107.62115/30/2019 Office Printed Material/Forms Support Services 112.79 CORRECTION NOTICE 297421 44270 6514.63705/30/2019 General Printing and Binding NPDES Phase II 478.67 205976 5/31/2019 102890 AMERICAN FLAGPOLE AND FLAG CO. 220.73 NEW FLAGS FOR REBRANDING EAGAN 297235 145619 0901.63705/30/2019 General Printing and Binding Gen & Admin-Communications 220.73 205977 5/31/2019 143910 ANIMAL EMERGENCY & REFERRAL CENTER OF MN 83.00 ANIMAL SERVICES 297236 76565 1110.63255/30/2019 Vet/Kennel Charge/Animal Dispo Animal Control 83.00 205978 5/31/2019 141676 ARC DOCUMENT SOLUTIONS LLC 837.50 PLOTTER PRINTHEAD CARTRIDGES 297237 54MNI9019280 0301.62105/30/2019 Office Supplies IT-Gen & Admn 837.50 205979 5/31/2019 145544 ARVIG 20,000.00 SCADA FIBER CONNECTION 297398 290966 6239.64325/30/2019 Utility System Repair-Labor Lift Station Maintenanc/Repair 37,896.00 SCADA FIBER CONNECTION 297398 290966 6439.64325/30/2019 Utility System Repair-Labor Lift Station Maintenanc/Repair 370.50 RADIO CONDUIT TO LS 297399 290971 6239.64325/30/2019 Utility System Repair-Labor Lift Station Maintenanc/Repair 58,266.50 205980 5/31/2019 146829 AT&T MOBILITY 5/30/19 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 2Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 205980 5/31/2019 146829 AT&T MOBILITY Continued... 39.23 MAY 2019 297422 287262588400X05 252019 2010.63555/30/2019 Cellular Telephone Service General Engineering 120.91 MAY 2019 297422 287262588400X05 252019 9701.63555/30/2019 Cellular Telephone Service PEG-eligible 160.14 205981 5/31/2019 100487 BARR ENGINEERING CO 1,047.00 ENGINEERING SERVICES 297238 23191361.00 - 20 6542.6712 P12685/30/2019 Project - Engineering Capital Proj-WQ dedictn-cr1127 171.00 ENGINEERING SERVICES 297239 23191139.19 - 10 6541.6712 P13225/30/2019 Project - Engineering Capital Proj-Renew&Repl-cr1126 47.50 ENGINEERING SERVICES 297239 23191139.19 - 10 6541.6712 P13025/30/2019 Project - Engineering Capital Proj-Renew&Repl-cr1126 1,535.00 ENGINEERING SERVICES 297239 23191139.19 - 10 6541.6712 P13035/30/2019 Project - Engineering Capital Proj-Renew&Repl-cr1126 31.00-ENGINEERING SERVICES 297239 23191139.19 - 10 6541.6712 P13045/30/2019 Project - Engineering Capital Proj-Renew&Repl-cr1126 95.00 ENGINEERING SERVICES 297239 23191139.19 - 10 6541.6712 P13065/30/2019 Project - Engineering Capital Proj-Renew&Repl-cr1126 2,864.50 205982 5/31/2019 151596 BIO-TEC EMERGENCY SERVICES 140.00 SQUAD CLEANING 297240 113646 1104.63105/30/2019 Professional Services-General Patrolling/Traffic 140.00 205983 5/31/2019 121444 BLUE CROSS AND BLUE SHIELD OF MINNESOTA 62,522.63 MEDICAL INS PREMIUMS - JUNE19 297244 190502068130 9592.20175/30/2019 Ded Payable-Insurance BCBS Benefit Accrual 303,188.92 MEDICAL INS PREMIUMS - JUNE19 297244 190502068130 9592.61515/30/2019 Health Insurance Benefit Accrual 365,711.55 205984 5/31/2019 143561 BLUE TARP FINANCIAL 101.94 TIE DOWN STRAPS FOR PARKS MOWE 297241 0031204607 3128.62315/30/2019 Mobile Equipment Repair Parts Vehicle Maintenance 94.99 UNIT 137 297242 0031206256 9001.14155/30/2019 Inventory - Parts General Fund 196.93 205985 5/31/2019 150424 BLURBERRYBUZZ BODY ART LLC 625.00 FACEPAINTING USPCA 6/9/19 297245 060919 3079.63205/30/2019 Instructors Special Events 625.00 205986 5/31/2019 150424 BLURBERRYBUZZ BODY ART LLC 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 3Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 205986 5/31/2019 150424 BLURBERRYBUZZ BODY ART LLC Continued... 750.00 FACEPAINTING BIG RIG RALLY 6/6 297246 060619 3079.63205/30/2019 Instructors Special Events 750.00 205987 5/31/2019 131767 BOLTON & MENK INC. 27,035.50 CONST DOCS 3/23-5/3/19 297247 0232978 8311.67135/30/2019 Project - Outside Engineering P 1311 Donald Avenue 9,510.00 CONST DOCS 3/23-5/3/19 297248 0232979 8310.67135/30/2019 Project - Outside Engineering P 1310 Surry Heights Drive 36,545.50 205988 5/31/2019 143367 BUENNING, SAUNDRA 39.99 UNIFORM BUENNING-SHOES 297249 051519 1107.62245/30/2019 Clothing/Personal Equipment Support Services 39.99 205989 5/31/2019 148751 CAMPBELL KNUTSON 360.00 CASE FILE 19002121 297423 227429 9115.63115/30/2019 Legal DWI Forfeiture 360.00 205990 5/31/2019 115040 CARDIAC SCIENCE, INC. 2,432.80 DEFIB PADS 297250 7357265 1104.62205/30/2019 Operating Supplies - General Patrolling/Traffic 2,432.80 205991 5/31/2019 154285 CARROLL, PATRICK 16.10 12524-OVRPMNT 3828 NORTH RIDGE 297251 052119 9220.22505/30/2019 Escrow Deposits Public Utilities 16.10 205992 5/31/2019 154063 CLAUSEN, LOIS 112.55 12476-OVRPMNT 3225 EVERGREEN D 297252 050819 9220.22505/30/2019 Escrow Deposits Public Utilities 112.55 205993 5/31/2019 154192 CLEANCHOICE ENERGY 587.28 SOLAR POWER-MAR 2019 297253 5303817 9116.64055/30/2019 Electricity Cedar Grove Parking Garage 487.17 SOLAR CHARGES 10/1/18-10/31/18 297254 0002983 9116.64055/30/2019 Electricity Cedar Grove Parking Garage 110.33 SOLAR ENERGY 12/1/18-12/31/18 297255 6009966 9116.64055/30/2019 Electricity Cedar Grove Parking Garage 36.78 SOLAR ENERGY 2/1/19-2/28/19 297256 7003848 9116.64055/30/2019 Electricity Cedar Grove Parking Garage 232.93 SOLAR ENERGY 11/1/18-11/30/15 297257 8004662 9116.64055/30/2019 Electricity Cedar Grove Parking Garage 214.63 SOLAR ENERGY 1/1/19-1/31/19 297258 8013183 9116.64055/30/2019 Electricity Cedar Grove Parking Garage 1,669.12 205994 5/31/2019 102755 CLIMB THEATRE, INC. 475.00 SAFETY CAMP 6/25-6/26/19 297259 062519 1104.64775/30/2019 Local Meeting Expenses Patrolling/Traffic 475.00 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 4Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 205994 5/31/2019 102755 CLIMB THEATRE, INC.Continued... 205995 5/31/2019 142286 COMCAST 231.99 COMCAST 5/29/19-6/28/19 297424 877210508043374 7-051919 3001.63475/30/2019 Telephone Service & Line Charg General/Admn-Recreation 231.99 205996 5/31/2019 154267 COMO PARK ZOO & CONSERVATORY 600.00 SAFETY CAMP 6/25/19 297260 062519-47343 1104.64775/30/2019 Local Meeting Expenses Patrolling/Traffic 600.00 205997 5/31/2019 100040 CONT SAFETY EQUIP 132.00 WHITE HARD HATS 297262 449987 2010.62245/30/2019 Clothing/Personal Equipment General Engineering 132.00 205998 5/31/2019 100050 DAKOTA ELECTRIC 51.37 CARNELIAN LN HOCKEY RINK 297425 128582-4-APR19 3106.64055/30/2019 Electricity Structure Care & Maintenance 14.00 RIDGE CLIFF PARK 297426 170637-3-APR19 3106.64055/30/2019 Electricity Structure Care & Maintenance 35.93 PILOT KNOB PARK 297427 177545-1-APR19 3106.64055/30/2019 Electricity Structure Care & Maintenance 70.55 BERRY RIDGE STORM 297428 189767-7-APR19 6439.64085/30/2019 Electricity-Lift Stations Lift Station Maintenanc/Repair 14.00 PINECREST CT AERATOR 297429 198290-9-APR19 6520.64055/30/2019 Electricity Basin Mgmt-Aeration 35.93 PILOT KNOB WELL SITE RINK 297430 200813-4-APR19 3106.64055/30/2019 Electricity Structure Care & Maintenance 435.22 HIGHLINE TRAIL STORM 297431 201116-1-APR19 6439.64085/30/2019 Electricity-Lift Stations Lift Station Maintenanc/Repair 124.16 WELL #19 297432 203725-7-APR19 6154.64095/30/2019 Electricity-Wells/Booster Stat South Plant Building 14.00 HEINE CT AERATOR 297433 203785-1-APR19 6520.64055/30/2019 Electricity Basin Mgmt-Aeration 50.93 31/WESCOTT SIGNALS 297434 214661-1-APR19 6301.64075/30/2019 Electricity-Signal Lights Street Lighting 95.50 1275 TOWERVIEW RD 297435 321533-2-APR19 3106.64055/30/2019 Electricity Structure Care & Maintenance 37.89 CEDAR GROVE SIGNALS 297436 333642-7-APR19 6301.64075/30/2019 Electricity-Signal Lights Street Lighting 185.95 CEDARVALE BLVD LIGHTS 297437 346992-1-APR19 6301.64065/30/2019 Electricity-Street Lights Street Lighting 15.00 DENMARK AVE #SL SIGN 297438 405764-2-APR19 6301.64075/30/2019 Electricity-Signal Lights Street Lighting 21.27 CHLOE LANE LIFT STATION 297439 472429-0-APR19 6239.64055/30/2019 Electricity Lift Station Maintenanc/Repair 1,479.76 FIRE STATION 1 297440 572299-6-APR19 3313.64055/30/2019 Electricity Fire Buildings 5.00 CIVIL DEFENSE SIREN 297441 578913-6-APR19 1106.64055/30/2019 Electricity Emergency Preparedness 2,686.46 205999 5/31/2019 100053 DELEGARD TOOL CO 43.25 WORKLIGHT 297442 128648 2201.62205/30/2019 Operating Supplies - General Gen/Adm-Streets 43.25 206000 5/31/2019 100528 DELL MARKETING L P 1,418.20 PC'S FOR DALE R & DAVE W 297263 10310830220 2010.66605/30/2019 Office Furnishings & Equipment General Engineering 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 5Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206000 5/31/2019 100528 DELL MARKETING L P Continued... 1,418.20 206001 5/31/2019 101784 DISCOUNT STEEL INC. 108.00 STEEL FOR CUTTING EDGE RACKS 297261 4461170 2401.62415/30/2019 Shop Materials Gen/Adm-Central Services 108.00 206002 5/31/2019 142972 DOUGHERTY, MOLENDA, SOLFEST, HILLS 9,171.60 LEGAL 297133 179719-04768 0601.63115/30/2019 Legal General Legal Service 428.51 LEGAL 297134 179723-39471 0601.63115/30/2019 Legal General Legal Service 48.51 DUCKWOOD SURPLUS PROPERTY SALE 297135 179730-40728 9337.63115/30/2019 Legal Community Investment 97.02 LEGAL 297136 179731-41015 0601.63115/30/2019 Legal General Legal Service 113.19 LEGAL 297137 179732-41201 0601.63115/30/2019 Legal General Legal Service 97.02 LEGAL 297138 179722-39435 0601.63115/30/2019 Legal General Legal Service 1,242.76 SPRINT - SPERRY TOWER 297139 179719-23897 6007.6311 ASPRI5/30/2019 Legal Sperry Antenna Location 149.13 T MOBILE - LEX/DIFF 297140 179721-36952 6003.6311 ATMOB5/30/2019 Legal Lexington Antenna Location 74.57 COSTCO WHOLESALE 297141 179724-39607 9001.2245 J03955/30/2019 Escrow - Private Development F General Fund 198.84 PROWIRE 2ND ADDITION 297142 179728-40415 9001.2245 J04185/30/2019 Escrow - Private Development F General Fund 323.12 VIKINGS LAKE 3RD ADD 297143 179729-40537 9001.2245 J04215/30/2019 Escrow - Private Development F General Fund 49.71 SCHRAMM MEADOWS 297144 179733-41235 9001.2245 J04385/30/2019 Escrow - Private Development F General Fund 621.38 EMAGINE THEATERS 297145 179734-41355 9001.2245 J04435/30/2019 Escrow - Private Development F General Fund 372.83 LEGAL 297146 179735-41395 0601.63115/30/2019 Legal General Legal Service 198.84 GENISYS CREDIT UNION 297147 179736-41408 9001.2245 J04425/30/2019 Escrow - Private Development F General Fund 99.42 CHURCH OF ST JOHN NEUMANN 297148 179737-41464 9001.2245 J04465/30/2019 Escrow - Private Development F General Fund 173.99 T&D PROPERTIES 2 297149 179738-41465 9001.2245 J04475/30/2019 Escrow - Private Development F General Fund 226.38 PROJ 1307 LONE OAK CIRCLE 297150 179725-40221 8307.67165/30/2019 Project - Legal P1307 Lone Oak Circle 194.04 PROJ 1322 PONDS BP 297151 179726-40236 6541.6716 P13225/30/2019 Project - Legal Capital Proj-Renew&Repl-cr1126 32.34 DIFFLEY RD BRADDOCK TR 297152 179727-40348 8339.67165/30/2019 Project - Legal P 1339 Diffley Rd/ Braddock Tr 562.34 LEGAL 297153 179717-10388 0601.63115/30/2019 Legal General Legal Service 1,538.25 LEGAL 297154 179718-12651 0601.63115/30/2019 Legal General Legal Service 621.38 T MOBILE - DEERWOOD 297155 179720-36298 6001.6311 ATMOB5/30/2019 Legal Deerwood Antenna Location 173.99 OPUS 297156 180197-41606 9001.2245 J04495/30/2019 Escrow - Private Development F General Fund 16,809.16 206003 5/31/2019 100939 DPC INDUSTRIES, INC. 50.00 RENTAL CL2 SEE NOTES 297400 DE82000092-18 6147.64575/30/2019 Machinery & Equipment-Rental North Plant Production 50.00 206004 5/31/2019 101048 EHLERS & ASSOCIATES, INC. 2,572.50 UPDATE CG TIF PROJECTIONS 297264 80102 9334.63105/30/2019 Professional Services-General Cedarvale/Hwy 13 TIF 306.25 UPDATE CG TIF PROJECTIONS 297265 80099 9334.63105/30/2019 Professional Services-General Cedarvale/Hwy 13 TIF 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 6Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206004 5/31/2019 101048 EHLERS & ASSOCIATES, INC.Continued... 2,878.75 206005 5/31/2019 101006 EMERGENCY AUTO TECHNOLOGIES 1,409.07 NEW SQUAD 297266 DL050319-21 9001.14155/30/2019 Inventory - Parts General Fund 1,409.07 206006 5/31/2019 101006 EMERGENCY AUTO TECHNOLOGIES 383.83 UNIT 330 297273 DL41919-29 9001.14155/30/2019 Inventory - Parts General Fund 383.83 206007 5/31/2019 100062 FACTORY MOTOR PARTS CO 151.26 RO 631 297267 1-5952208 9001.14155/30/2019 Inventory - Parts General Fund 41.00 PO 2019-59 297268 1-5954243 9001.14155/30/2019 Inventory - Parts General Fund 192.26 206008 5/31/2019 100451 FASTENAL COMPANY 8.50 UNIT 1210 297269 MNTC1231036 9001.14155/30/2019 Inventory - Parts General Fund 137.59 LOCK OUT TAG OUT LOCKS AND DEG 297270 MNTC1231118 6146.62225/30/2019 Medical/Rescue/Safety Supplies North Plant Building 174.37 WELL 6 PLUMBING PARTS 297271 MNTC1231161 6148.62335/30/2019 Building Repair Supplies North Well Field 320.46 206009 5/31/2019 151415 FISCHER BROS LLC 14,550.00 PAINT FEATURES, R AND R 297272 1955-68 6724.66705/30/2019 Other Equipment Capital Replacement(Cr 1114) 14,550.00 206010 5/31/2019 143971 FLEETPRIDE 348.55 UNIT 315 297274 26849608 9001.14155/30/2019 Inventory - Parts General Fund 23.13 UNIT 315 297275 26832156 9001.14155/30/2019 Inventory - Parts General Fund 3.51 RO 647 297276 27265487 9001.14155/30/2019 Inventory - Parts General Fund 348.55-RETURNED PARTS 297277 27265427 9001.14155/30/2019 Inventory - Parts General Fund 26.64 206011 5/31/2019 100157 FORCE AMERICA INC 11.23 UNIT 137 297278 001-1340917 9001.14155/30/2019 Inventory - Parts General Fund 28.68 RO 634 297279 001-1341523 9001.14155/30/2019 Inventory - Parts General Fund 5.98 UNIT 332 297280 001-1342914 9001.14155/30/2019 Inventory - Parts General Fund 45.89 206012 5/31/2019 153830 FRAME MINNESOTA 317.14 AWARD-MARSHALL SHADOW 297281 1104 1101.62105/30/2019 Office Supplies General/Admn-Police 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 7Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206012 5/31/2019 153830 FRAME MINNESOTA Continued... 317.14 206013 5/31/2019 111768 FRONTIER COMMUNICATIONS OF MN 131.50 BISCAYNE AVE SAN LIFT STATION 297282 02231244-S-1913 0-MAY19 6239.63525/30/2019 Telephone Circuits Lift Station Maintenanc/Repair 131.50 206014 5/31/2019 147955 GALLS LLC 165.50 UNIFORM LEJCHER 297283 012711701 1104.62245/30/2019 Clothing/Personal Equipment Patrolling/Traffic 530.00 PD/CITZ AWARDS-MEDAL/RIBBON 297284 012714120 1101.62105/30/2019 Office Supplies General/Admn-Police 125.41 UNIFORM MASON 297285 012731231 1104.62245/30/2019 Clothing/Personal Equipment Patrolling/Traffic 165.50 UNIFORM RYAN 297286 012734330 1104.62245/30/2019 Clothing/Personal Equipment Patrolling/Traffic 32.97 UNIFORM NEW 297287 012744044 1101.62245/30/2019 Clothing/Personal Equipment General/Admn-Police 247.80 UNIFORM KOENKE 297288 012754974 1104.62245/30/2019 Clothing/Personal Equipment Patrolling/Traffic 28.30 UNIFORM GOODLING 297289 012766565 1104.62245/30/2019 Clothing/Personal Equipment Patrolling/Traffic 1,295.48 206015 5/31/2019 154281 GLEIXNER, JEFF 54.89 12524-OVRPMNT 3150 CRANE CREEK 297290 052119 9220.22505/30/2019 Escrow Deposits Public Utilities 54.89 206016 5/31/2019 154282 GOLDBERGER, JAY 51.35 12524-OVRPMNT 935 WILD ROSE CT 297291 052119 9220.22505/30/2019 Escrow Deposits Public Utilities 51.35 206017 5/31/2019 154269 GONSIOR, JACOB 177.00 BUILDING PERMIT 297443 052219 0801.40855/30/2019 Building General & Admn-Protective Insp 57.52 BUILDING PERMIT 297443 052219 0720.42225/30/2019 Plan Check Fees General Admin-Planning & Zonin 4.50 BUILDING PERMIT 297443 052219 9001.21955/30/2019 Due to State - Permit Surcharg General Fund 239.02 206018 5/31/2019 100990 GRAINGER 59.30 UNIT 1203 297292 9170589288 9001.14155/30/2019 Inventory - Parts General Fund 59.30 206019 5/31/2019 100085 HARDWARE HANK 8.40 RO 629 297293 1831173 9001.14155/30/2019 Inventory - Parts General Fund 1.79 RO 647 297294 1832538 9001.14155/30/2019 Inventory - Parts General Fund 37.94 RO 654 297295 1833073 9001.14155/30/2019 Inventory - Parts General Fund 20.46 RO 654 297296 1833020 9001.14155/30/2019 Inventory - Parts General Fund 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 8Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206019 5/31/2019 100085 HARDWARE HANK Continued... 68.59 206020 5/31/2019 152930 HARRIS MECHANICAL SERVICES LLC 9,748.75 MAINT AGREEMENT 297297 505008058 6602.65695/30/2019 Maintenance Contracts Equipment Repair & Maint. 976.97 PARTS FOR BOILERS 297298 507018714 6720.62305/30/2019 Repair/Maintenance Supplies-Ge Pool Attendant 4,992.99 REPLACE MOTOR ON WEST DEHUM 297299 507018713 6602.66405/30/2019 Machinery/Equipment Equipment Repair & Maint. 2,405.00 LABOR TO FIX COOLING TOWER 297300 507018712 6602.65355/30/2019 Other Contractual Services Equipment Repair & Maint. 5,557.88 MATERIAL TO FIX COOLING TOWER 297300 507018712 6602.65355/30/2019 Other Contractual Services Equipment Repair & Maint. 23,681.59 206021 5/31/2019 138631 HEALTHEAST MEDICAL TRANSPORTATION 88.40 BLOOD DRAW 297302 19-16952 9115.63105/30/2019 Professional Services-General DWI Forfeiture 88.40 206022 5/31/2019 154291 HEIN, SAM 23.08 12524-OVRPMNT 1583B CLEMSON DR 297301 052119 9220.22505/30/2019 Escrow Deposits Public Utilities 23.08 206023 5/31/2019 100087 HENNEPIN CTY DISTRICT COURT 78.00 SHAWN LAVELLE WASHINGTON 297303 227403 9001.22605/30/2019 Bail Deposits General Fund 78.00 206024 5/31/2019 138185 HIRSHFIELDS DECORATING CENTERS 88.76 PAINT 297304 37129564 6719.62235/30/2019 Building/Cleaning Supplies Building Maintenance 88.76 206025 5/31/2019 100627 HOME DEPOT CREDIT SERVICES 76.00 CMF LIGHT BULBS 297157 1010061 3304.62335/31/2019 Building Repair Supplies Bldg/Facilities Maintenance 5.02 CERAMIC HEATER 297158 1181642 3106.62405/31/2019 Small Tools Structure Care & Maintenance 119.07 LITTLE LIBRARY 297159 8010304 3108.62525/31/2019 Parks & Play Area Supplies Park Improvements 9.98 CENTRAL WATER HEATER ELEMENT 297160 8010313 3106.62395/31/2019 Park Facility Repair Parts Structure Care & Maintenance 27.41 TOOLS 297161 8010320 3106.62405/31/2019 Small Tools Structure Care & Maintenance 12.96 SUPPLIES 297162 8010346 3106.62205/31/2019 Operating Supplies - General Structure Care & Maintenance 13.92 PLUMBING REPAIR 297163 7010404 3106.62395/31/2019 Park Facility Repair Parts Structure Care & Maintenance 65.04 SUPPLIES 297164 7010417 3106.62205/31/2019 Operating Supplies - General Structure Care & Maintenance 26.81 SOUTH OAKS DOCK 297165 6010467 3104.62205/31/2019 Operating Supplies - General Site Amenity Installation 14.97 TOOLS 297166 6010468 3101.62405/31/2019 Small Tools Playground Maintenance 76.56 PRAIRIE MGMT SIGN POSTS 297167 6010512 3201.62205/31/2019 Operating Supplies - General Administrative/General 12.57 LITTLE LIBRARY 297168 6091477 3108.62525/31/2019 Parks & Play Area Supplies Park Improvements 25.13-SUPPLIES 297169 6181912 3106.62205/31/2019 Operating Supplies - General Structure Care & Maintenance 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 9Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206025 5/31/2019 100627 HOME DEPOT CREDIT SERVICES Continued... 191.76 SUPPLIES 297170 5010530 3106.62235/31/2019 Building/Cleaning Supplies Structure Care & Maintenance 21.94 LITTLE LIBRARY 297171 5091593 3108.62525/31/2019 Parks & Play Area Supplies Park Improvements 81.01 LITTLE LIBRARY REPAIR 297172 1010958 3105.62525/31/2019 Parks & Play Area Supplies Vandalism Repair or Cleanup 23.57 SUPPLIES 297173 1011004 3103.62205/31/2019 Operating Supplies - General Site Amenity Maintenance 12.87 SUPPLIES 297174 1011026 3222.62205/31/2019 Operating Supplies - General Equipment Mtn 30.60 CASCADE BAY 297175 1011029 6719.62335/31/2019 Building Repair Supplies Building Maintenance 9.94 BALLFIELD BINS 297176 1011039 3103.62515/31/2019 Athletic Field Supplies Site Amenity Maintenance 13.76 CASCADE BAY 297177 11181 6719.62335/31/2019 Building Repair Supplies Building Maintenance 23.48 SUPPLIES 297178 9011200 3103.62205/31/2019 Operating Supplies - General Site Amenity Maintenance 17.92 ART HOUSE TOILET 297179 7011492 3106.62335/31/2019 Building Repair Supplies Structure Care & Maintenance 2.28 ART HOUSE DOOR 297180 7011537 3106.62335/31/2019 Building Repair Supplies Structure Care & Maintenance 52.32 SPIGOT ADDN TO SPLASHPAD 297181 7011551-042619 3117.62345/31/2019 Field/Other Equipment Repair Irrigation System Mtn/Install 10.37 GOAT NETS 297182 4011652-042919 3118.62205/31/2019 Operating Supplies - General Athletic Field Mtn/Setup 54.33 QUARRY 297183 3011744 3114.62515/31/2019 Athletic Field Supplies Turf Mgmt/Enhancement 18.62 CASCADE BAY 297184 3011760 6719.62335/31/2019 Building Repair Supplies Building Maintenance 14.98 QUARRY DRINKING FOUNTAIN 297185 3011783-043019 3104.62335/31/2019 Building Repair Supplies Site Amenity Installation 16.98 SHOP SUPPLIES 297186 3011810 3129.62335/31/2019 Building Repair Supplies Shop Mtn/General Repairs 21.56 QUARRY 297187 2011880 3114.62515/31/2019 Athletic Field Supplies Turf Mgmt/Enhancement 25.03 BOCCE LIGHTING 297188 2020736 3108.62395/31/2019 Park Facility Repair Parts Park Improvements 18.38 BOCCE LIGHTING 297189 2522169 3108.62395/31/2019 Park Facility Repair Parts Park Improvements 25.94 QUARRY 297190 1011993 3104.62205/31/2019 Operating Supplies - General Site Amenity Installation 26.61 QUARRY FOUNTAIN 297191 1012031 3107.62335/31/2019 Building Repair Supplies Building/Structure Constr 4.98 ECC 297192 12133 3222.62205/31/2019 Operating Supplies - General Equipment Mtn 7.87 QUARRY DRINKING FOUNTAIN 297193 7012466 3107.62335/31/2019 Building Repair Supplies Building/Structure Constr 32.98 TOOLS 297194 7012487 3222.62405/31/2019 Small Tools Equipment Mtn 19.77 QUARRY 297195 7012490 3107.62335/31/2019 Building Repair Supplies Building/Structure Constr 103.71 ECC SUPPLIES 297196 6012587 3217.62205/31/2019 Operating Supplies - General Landscape Mtn-Non-park sites 7.96 QUARRY DRINKING FOUNTAIN 297197 6012589 3107.62335/31/2019 Building Repair Supplies Building/Structure Constr 3.98 QUARRY DRINKING FOUNTAIN 297198 6012605 3107.62335/31/2019 Building Repair Supplies Building/Structure Constr 12.07 QUARRY DRINKING FOUNTAIN 297199 6012636 3107.62335/31/2019 Building Repair Supplies Building/Structure Constr 6.60 GOAT 297200 5012683 3117.62345/31/2019 Field/Other Equipment Repair Irrigation System Mtn/Install 39.53 SPRAY PAINT 297201 5012694 3217.62205/31/2019 Operating Supplies - General Landscape Mtn-Non-park sites 12.24 QUARRY PARK 297202 4012859 3104.62345/31/2019 Field/Other Equipment Repair Site Amenity Installation 53.92 ART HOUSE WATER IN BASEMENT 297203 4012880 3106.62205/31/2019 Operating Supplies - General Structure Care & Maintenance 115.14 PICKLEBALL KIOSK 297204 4033427 3104.62525/31/2019 Parks & Play Area Supplies Site Amenity Installation 13.16 LIGHT POLE PAINTING 297205 3012967 3109.62395/31/2019 Park Facility Repair Parts Lighting Maintenance 37.88 BALLFIELD SUPPLIES 297206 3013026-051019 3118.62515/31/2019 Athletic Field Supplies Athletic Field Mtn/Setup 14.88 TOOLS 297207 4012849 3304.62405/31/2019 Small Tools Bldg/Facilities Maintenance 119.00 TOOLS 297207 4012849 6827.62405/31/2019 Small Tools Building Maintenance 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 10Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206025 5/31/2019 100627 HOME DEPOT CREDIT SERVICES Continued... 17.44 TOOLS 297207 4012849 6827.62415/31/2019 Shop Materials Building Maintenance 5.94 STREET SIGN INSTALL 297208 7010406 2242.62555/31/2019 Street Repair Supplies Signs-Installation & Mtn 4.66 CONCRETE SAW REPAIR PARTS 297209 5010593 2220.62315/31/2019 Mobile Equipment Repair Parts Bituminous Surface Maint 8.60 PD RANGE DRAIN PIPE 297210 1010951 2270.62205/31/2019 Operating Supplies - General Building And Grounds-Mtn 24.14 LICENSE PLATE INSTALL 297211 1522263 9001.14155/31/2019 Inventory - Parts General Fund 142.50 MAILBOX REPAIR 297212 7012547 2240.62565/31/2019 Snow Removal/Ice Control Suppl Street Plowing/Sanding 61.94 PAVEMENT MAINT TOOLS 297213 6012594 2220.62205/31/2019 Operating Supplies - General Bituminous Surface Maint 19.97 BRINE TANK REPAIR 297214 4012876 2244.62205/31/2019 Operating Supplies - General Street Equipment Repair/Mtn 35.70 SUPPLIES 297215 8092565 6719.62305/31/2019 Repair/Maintenance Supplies-Ge Building Maintenance 29.91 SUPPLIES 297216 3522118 6606.62205/31/2019 Operating Supplies - General Ice Show 71.77 SUPPLIES 297216 3522118 6602.62305/31/2019 Repair/Maintenance Supplies-Ge Equipment Repair & Maint. 62.33 SUPP 297217 4523135 6603.62305/31/2019 Repair/Maintenance Supplies-Ge Building Repair & Maint. 1.97 SUPPLIES 297218 3523229 6720.62205/31/2019 Operating Supplies - General Pool Attendant 39.94 SUPPLIES 297218 3523229 6720.62355/31/2019 Fuel, Lubricants, Additives Pool Attendant 14.98 SUPPLIES 297219 1020959 6719.62305/31/2019 Repair/Maintenance Supplies-Ge Building Maintenance 20.32 FILTERS 297220 8521506 1104.62205/31/2019 Operating Supplies - General Patrolling/Traffic 446.94 GRILL 297221 7094118 1107.64265/31/2019 Small Equipment Repair-Labor Support Services 2,764.15 206026 5/31/2019 101708 HONSA LIGHTING SALES & SVC. INC. 361.59 LIGHT BULBS RECYCLE 297305 88414 6146.64275/30/2019 Building Operations/Repair-Lab North Plant Building 361.59 206027 5/31/2019 153837 ICE SPORTS INDUSTRY 27.00 BADGES FOR CLASSES 297306 17406 6611.62205/30/2019 Operating Supplies - General Learn To Skate 27.00 206028 5/31/2019 143243 IMPACT PROVEN SOLUTIONS 909.28 DRINKING WATER BUCK SLIPS 297307 140187 6113.63105/30/2019 Professional Services-General Preparation/ Research/ Writing 1,667.49 APRIL MONTHLY UB STATEMENTS 297307 140187 6101.65355/30/2019 Other Contractual Services Water -Administration 1,667.50 APRIL MONTHLY UB STATEMENTS 297307 140187 6201.65355/30/2019 Other Contractual Services San Sewer-Administration 4,244.27 206029 5/31/2019 104674 INDELCO PLASTICS CORP. 5,025.00 LABOR TO FIX FILTER LEAK 297444 INV115237 6720.65355/30/2019 Other Contractual Services Pool Attendant 495.00 MATERIAL TO FIX FILTER LEAK 297444 INV115237 6720.62305/30/2019 Repair/Maintenance Supplies-Ge Pool Attendant 5,520.00 206030 5/31/2019 154288 INDERMUEHLE, KYLE 72.97 12524-OVRPMNT 1640 BLACKHAWK H 297308 052119 9220.22505/30/2019 Escrow Deposits Public Utilities 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 11Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206030 5/31/2019 154288 INDERMUEHLE, KYLE Continued... 72.97 206031 5/31/2019 154284 JACOBSEN, LANI 45.00 12524-OVRPMNT 4671 WILDWOOD ST 297309 052119 9220.22505/30/2019 Escrow Deposits Public Utilities 45.00 206032 5/31/2019 153563 JOHNSON FITNESS AND WELLNESS 42.27 JUMP ROPES 297445 22-026183C 6801.62275/30/2019 Recreation Equipment/Supplies General & Administrative 42.27 206033 5/31/2019 154272 KUMP, RICK 500.00 OAK WILT COST SHARE 297317 2019 OAK WILT-TR 3209.68605/30/2019 Contributions/Cost Sharing Pay Plant Inspections-Private Prop 500.00 206034 5/31/2019 154290 KVIDT, KRISTEN 26.35 12524-OVRPMNT 1579 CLEMSON DR 297310 052119 9220.22505/30/2019 Escrow Deposits Public Utilities 26.35 206035 5/31/2019 154279 LARREA, JULIAN 27.17 12524-OVRPMNT 1671 OAKBROOKE W 297311 052119 9220.22505/30/2019 Escrow Deposits Public Utilities 27.17 206036 5/31/2019 100691 LEAGUE OF MINN CITIES 35.00 LMC - GUEST W/C FIELDS 297312 294233 0101.64765/30/2019 Conferences/Meetings/Training Legislative/Policy Development 35.00 206037 5/31/2019 154061 LEGACY TITLE 100.35 12476-OVRPMNT 2128 CEDAR GROVE 297313 050819 9220.22505/30/2019 Escrow Deposits Public Utilities 100.35 206038 5/31/2019 102253 LOUNSBURY, STEVE 8.99 TRAINING MEALS 297318 051319 1104.64765/30/2019 Conferences/Meetings/Training Patrolling/Traffic 8.99 206039 5/31/2019 102253 LOUNSBURY, STEVE 46.59 EXPLORER EQUIP SET UP 297319 042519 1104.62265/30/2019 Public Safety Supplies Patrolling/Traffic 46.59 206040 5/31/2019 100114 M V T L 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 12Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206040 5/31/2019 100114 M V T L Continued... 25.00 SOIL TESTING 297314 975107 6528.63235/30/2019 Testing Services Basin Mgmt-Water Spl/Studies/M 25.00 206041 5/31/2019 154287 MANSEAU, PAUL 64.68 12524-OVRPMNT 2101 MARBLE LN 297315 052119 9220.22505/30/2019 Escrow Deposits Public Utilities 64.68 206042 5/31/2019 145890 MANSFIELD OIL COMPANY 3,797.99 NTP GENERATOR FUEL 297316 21309004 6146.62355/30/2019 Fuel, Lubricants, Additives North Plant Building 3,797.99 206043 5/31/2019 139121 MARCO INC. 3,000.23 COPIERS/PRINTERS 297320 24810064 0301.65695/30/2019 Maintenance Contracts IT-Gen & Admn 329.65 COPIERS/PRINTERS 297320 24810064 6101.65695/30/2019 Maintenance Contracts Water -Administration 49.27 COPIERS/PRINTERS 297320 24810064 6501.65695/30/2019 Maintenance Contracts G/A - Water Quality 51.91 COPIERS/PRINTERS 297320 24810064 6601.65695/30/2019 Maintenance Contracts General/Administrative-Arena 358.07 COPIERS/PRINTERS 297320 24810064 6801.65695/30/2019 Maintenance Contracts General & Administrative 4,184.73 COPIERS 297321 24810065 0301.65695/30/2019 Maintenance Contracts IT-Gen & Admn 459.80 COPIERS 297321 24810065 6101.65695/30/2019 Maintenance Contracts Water -Administration 68.70 COPIERS 297321 24810065 6501.65695/30/2019 Maintenance Contracts G/A - Water Quality 72.41 COPIERS 297321 24810065 6601.65695/30/2019 Maintenance Contracts General/Administrative-Arena 499.44 COPIERS 297321 24810065 6801.65695/30/2019 Maintenance Contracts General & Administrative 9,074.21 206044 5/31/2019 100118 MARKS TOWING 130.00 PUBIC TOW EPD MISTAKE ON 297322 515186 1104.65385/30/2019 Towing Charges Patrolling/Traffic 300.00 CASE FILE 19002121 297446 227429 9115.65385/30/2019 Towing Charges DWI Forfeiture 430.00 206045 5/31/2019 101010 MARSHALL, JOSEPH 166.20 TRAINING MEALS 297323 012519 1105.64765/30/2019 Conferences/Meetings/Training Investigation/Crime Prevention 166.20 206046 5/31/2019 154292 MCCARTHY, JARRED 17.05 12524-OVRPMNT 4657 PELLO CIR 297324 052119 9220.22505/30/2019 Escrow Deposits Public Utilities 17.05 206047 5/31/2019 154294 MCCULLEY, ELIZABETH 79.50 12524-OVRPMNT 3570 BIRCHPOND R 297325 052119 9220.22505/30/2019 Escrow Deposits Public Utilities 79.50 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 13Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206047 5/31/2019 154294 MCCULLEY, ELIZABETH Continued... 206048 5/31/2019 139847 MCKINSTRY ESSENTION INC. 7,000.00 MCKINSTRY COMMISSIONING PHASE1 297326 20031373 5041.63105/30/2019 Professional Services-General Phase 1-PD,Garage,&Traing room 7,000.00 206049 5/31/2019 153997 MESSERLI KRAMER ATTORNEYS AT LAW 493.59 PAYROLL ENDING 5/25/19 297417 GARNISHMENT 5/25/19 9592.20305/31/2019 Ded Pay - Garnishments Benefit Accrual 493.59 206050 5/31/2019 100710 METRO COUNCIL ENVIRONMENTAL SVCS 466,215.50 WASTEWATER - JUN19 SERVICES 297327 0001096033 6201.65755/30/2019 MCES Disposal Charges San Sewer-Administration 466,215.50 206051 5/31/2019 100685 METRO SALES INC (R) 303.76 COPIER USAGE 2/18-5/17/19 297328 INV1343811 9695.62105/30/2019 Office Supplies Dakota Co Drug Task Force 303.76 206052 5/31/2019 146784 MID NORTHERN SERVICES 532.50 CONTROLLER A REPAIRS 297329 24502 6301.64325/30/2019 Utility System Repair-Labor Street Lighting 532.50 206053 5/31/2019 113004 MIKLYA, THOMAS 14.45 DCBO MTG LUNCH 5/1/19 297330 050119 0801.64775/30/2019 Local Meeting Expenses General & Admn-Protective Insp 14.45 206054 5/31/2019 102753 MINNCOR INDUSTRIES 60.00 BUSINESS CARDS-QUALLE 297453 SOI-080231 0801.62115/30/2019 Office Printed Material/Forms General & Admn-Protective Insp 60.00 206055 5/31/2019 101014 MIRACLE RECREATION EQUIPMENT CO. 35,000.00 THRESHER PLAYSTRUCTURE 297331 811025 2859.67605/30/2019 Play Equipment North Park-Thresher Fields 35,000.00 206056 5/31/2019 100664 MN CHILD SUPPORT 661.05 PAYROLL ENDING 5/25/19 297414 GARNISHMENT 5/25/19 9592.20305/31/2019 Ded Pay - Garnishments Benefit Accrual 354.86 PAYROLL ENDING 5/25/19 297415 GARNISHMENT 5/25/19-1 9592.20305/31/2019 Ded Pay - Garnishments Benefit Accrual 238.57 PAYROLL ENDING 5/25/19 297416 GARNISHMENT 9592.20305/31/2019 Ded Pay - Garnishments Benefit Accrual 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 14Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206056 5/31/2019 100664 MN CHILD SUPPORT Continued... 5/25/19-2 1,254.48 206057 5/31/2019 120087 MN ENERGY RESOURCES CORP 44.06 GOAT HILL PARK 297332 0502896570-0000 1-MAY19 3106.64105/30/2019 Natural Gas Service Structure Care & Maintenance 25.42 PUMPHOUSE 2 297333 0503993940-0000 1-MAY19 6146.64105/30/2019 Natural Gas Service North Plant Building 192.03 FIRE STATION 4 297334 0502992371-0000 1-MAY19 3313.64105/30/2019 Natural Gas Service Fire Buildings 880.06 FIRE STATION 3 297335 0502709856-0000 1-MAY19 3313.64105/30/2019 Natural Gas Service Fire Buildings 40.15 TIMBERLINE PUMPHOUSE 297336 0502341685-0000 1-MAY19 6146.64105/30/2019 Natural Gas Service North Plant Building 75.12 SKYHILL PARK 297337 0505890818-0000 1--MAY19 3106.64105/30/2019 Natural Gas Service Structure Care & Maintenance 10.86 CENTRAL PARK PAVILLION 297338 0506640339-0000 1-MAY19 3106.64105/30/2019 Natural Gas Service Structure Care & Maintenance 35.49 QUARRY PARK 297339 0507516709-0000 1-MAY19 3106.64105/30/2019 Natural Gas Service Structure Care & Maintenance 455.31 PUBLIC WORKS GARAGE 297340 0505182087-0000 1-MAY19 3304.64105/30/2019 Natural Gas Service Bldg/Facilities Maintenance 47.05 WELL #3 297341 0505460873-0000 2-MAY19 6146.64105/30/2019 Natural Gas Service North Plant Building 2,655.95 NORTH TREATMENT PLANT 297342 0505460873-0000 1-MAY19 6146.64105/30/2019 Natural Gas Service North Plant Building 125.28 HOLZ FARM 297343 0506678453-0000 1-MAY19 3106.64105/30/2019 Natural Gas Service Structure Care & Maintenance 33.91 MOONSHINE 297344 0506119075-0000 1-MAY19 3106.64105/30/2019 Natural Gas Service Structure Care & Maintenance 48.01 EAGAN OUTLETS PARKWAY 297345 0507382197-0000 1-MAY19 9116.64105/30/2019 Natural Gas Service Cedar Grove Parking Garage 140.33 EAGAN OUTLETS COMMONS 297346 0504332209-0000 1-MAY19 9116.64105/30/2019 Natural Gas Service Cedar Grove Parking Garage 164.93 CASCADE BAY 297347 0506263442-0000 1-MAY19 6715.64105/30/2019 Natural Gas Service Cascade Utilities 23.90 CASCADE BAY 297348 0506263442-0000 2-MAY19 6715.64105/30/2019 Natural Gas Service Cascade Utilities 58.11 RAHN PARK WARMING HOUSE 297447 0505212492-0000 1-MAY19 3106.64105/30/2019 Natural Gas Service Structure Care & Maintenance 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 15Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206057 5/31/2019 120087 MN ENERGY RESOURCES CORP Continued... 5,055.97 206058 5/31/2019 145327 MNSPECT LLC 10,812.38 4/29/19-5/10/19 297349 7847 0805.63105/30/2019 Professional Services-General Construction Insp-Field 35,490.00 QUALLE-CONTRACT BUYOUT 297350 7824 0801.63105/30/2019 Professional Services-General General & Admn-Protective Insp 46,302.38 206059 5/31/2019 140735 MOSENG, JOSEPH 13.47 CHAPLIN MEETING 297351 052119 1101.64775/30/2019 Local Meeting Expenses General/Admn-Police 77.72 MILEAGE-MOSENG 297351 052119 1104.63535/30/2019 Personal Auto/Parking Patrolling/Traffic 91.19 206060 5/31/2019 100146 MTI DISTR CO 420.99 IRRIGATION PARTS MTI 297352 1211904-00 3117.62345/30/2019 Field/Other Equipment Repair Irrigation System Mtn/Install 103.40 IRRIGATION PARTS MTI 297353 1212171-00 3117.62345/30/2019 Field/Other Equipment Repair Irrigation System Mtn/Install 704.61 UNIT 361 297354 1212220-00 9001.14155/30/2019 Inventory - Parts General Fund 87.51 UNIT 361 297355 1212220-01 9001.14155/30/2019 Inventory - Parts General Fund 298.35 INV, UNIT 327 297356 1212612-00 9001.14155/30/2019 Inventory - Parts General Fund 1,614.86 206061 5/31/2019 125742 NATIONAL DRIVE 2.00 PAYROLL ENDING 5/25/19 297418 052519 9592.20375/31/2019 Ded Payable-Teamsters DRIVE Benefit Accrual 2.00 206062 5/31/2019 100659 NC PERS GROUP LIFE-MN 816.00 PAYROLL ENDING 5/25/19 297419 LIFE INS/PERA 5/25/19 9592.20215/31/2019 Ded Payable - Insurance Benefit Accrual 816.00 206063 5/31/2019 154060 NELSON, LESLIE 135.52 12476-OVRPMNT 1982 BADGER CT 297357 050819 9220.22505/30/2019 Escrow Deposits Public Utilities 135.52 206064 5/31/2019 152201 NEWMAN SIGNS INC 200.08 SIGN MATERIALS 297358 TRFINV011622 2242.62575/30/2019 Signs & Striping Material Signs-Installation & Mtn 200.08 206065 5/31/2019 143383 OERTEL ARCHITECTS 611.71 TRAPP BLDG PROF. SERVICES 297359 6-051619 2842.67515/30/2019 Design & Engineering (External Trapp Farm Park 611.71 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 16Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206065 5/31/2019 143383 OERTEL ARCHITECTS Continued... 206066 5/31/2019 108599 OFFICE DEPOT, INC. 10.78 OFFICE SUPPLIES 297360 315557157001 0201.62105/30/2019 Office Supplies General & Admn-Admn 9.26 OFFICE SUPPLIES 297360 315557157001 3001.62105/30/2019 Office Supplies General/Admn-Recreation 13.41 OFFICE SUPPLIES 297360 315557157001 0820.62105/30/2019 Office Supplies General/Admn-Housing 27.33 OFFICE SUPPLIES 297360 315557157001 2010.62205/30/2019 Operating Supplies - General General Engineering 13.41 OFFICE SUPPLIES 297360 315557157001 0720.62105/30/2019 Office Supplies General Admin-Planning & Zonin 9.30 OFFICE SUPPLIES 297361 317383292001 0201.62105/30/2019 Office Supplies General & Admn-Admn 9.29 OFFICE SUPPLIES 297361 317383292001 1001.62105/30/2019 Office Supplies General/Admn-Human Resources 56.28 PROGRAM SUPPLIES 297362 314184555001 3081.62275/30/2019 Recreation Equipment/Supplies Arts & Humanities Council 149.06 206067 5/31/2019 109423 OFFICE TEAM 588.96 FRONT DESK TEMP-HENKE 297370 53458347 2401.65355/30/2019 Other Contractual Services Gen/Adm-Central Services 1,270.00 OFFICE TEMP HELP-SMOCZYK 297371 53468542 6101.63105/30/2019 Professional Services-General Water -Administration 981.60 FRONT DESK TEMP-HENKE 297372 53488221 2401.65355/30/2019 Other Contractual Services Gen/Adm-Central Services 2,840.56 206068 5/31/2019 138504 PAPCO INC. 7,650.00 NEW FLOOR SCRUBBER - R/R FUND 297363 211443 6617.66405/30/2019 Machinery/Equipment Capital Replacement (cr1114) 7,650.00 206069 5/31/2019 100284 PETTY CASH-POLICE 17.00 PARKING FEE INV 297373 051019 1105.63535/30/2019 Personal Auto/Parking Investigation/Crime Prevention 11.00 MV REG FEE 297373 051019 1104.64805/30/2019 Licenses, Permits and Taxes Patrolling/Traffic 28.00 206070 5/31/2019 146738 PIRTEK BURNSVILLE 103.86 UNIT 137 297364 S2931230.001 9001.14155/30/2019 Inventory - Parts General Fund 103.86 206071 5/31/2019 144483 PROS OF THE ROPE LLC 446.16 SAFETY CAMP 6/25-6/26/19 297374 062519 1104.64775/30/2019 Local Meeting Expenses Patrolling/Traffic 446.16 206072 5/31/2019 100166 PUMP & METER SERV 211.05 FUEL NOZZLES 297365 30705-1 2401.62345/30/2019 Field/Other Equipment Repair Gen/Adm-Central Services 211.05 206073 5/31/2019 121441 RAMSEY COUNTY WARRANTS 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 17Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206073 5/31/2019 121441 RAMSEY COUNTY WARRANTS Continued... 500.00 SHAKEENA TAKEEMA FLAX 297366 227403 9001.22605/30/2019 Bail Deposits General Fund 500.00 206074 5/31/2019 100169 RATWIK ROSZAK ETAL 1,980.00 OUTSIDE LEGAL CONSULT 297367 64151 0603.63115/30/2019 Legal Outside Legal Counsel 1,980.00 206075 5/31/2019 154268 REED, ABIGAIL 150.00 ACTIVITY REFUND 297448 1030574 3001.22505/30/2019 Escrow Deposits General/Admn-Recreation 150.00 206076 5/31/2019 154270 SABIN, JOANNE 7.28 SPRING FESTIVAL SUPPLIES 297375 050619 3027.62275/30/2019 Recreation Equipment/Supplies Holz Farm 7.28 206077 5/31/2019 149327 SASSOR, SUNNY 15.00 TRAINING MEALS 297376 051719 1107.64765/30/2019 Conferences/Meetings/Training Support Services 15.00 206078 5/31/2019 154286 SCHAUBSCHLAGER, JOSEPH 11.49 12524-OVRPMNT 4465 WHITETAIL W 297368 052119 9220.22505/30/2019 Escrow Deposits Public Utilities 11.49 206079 5/31/2019 154293 SCHMITT, JEFFREY 29.82 12524-OVRPMNT 3541 SAWGRASS TR 297369 052119 9220.22505/30/2019 Escrow Deposits Public Utilities 29.82 206080 5/31/2019 102772 SECURITY CONTROL SYSTEMS, INC. 64.13 MONITORING FEES-5/27-8/26/19 297377 43600 6716.65355/30/2019 Other Contractual Services General Administration 64.13 206081 5/31/2019 100187 SEH 605.04 297378 367854 6005.6310 AAT&T5/30/2019 Professional Services-General Safari Antenna Location 517.06 297379 367855 6003.6310 AVERI5/30/2019 Professional Services-General Lexington Antenna Location 449.51 297379 367855 6005.6310 ASPRI5/30/2019 Professional Services-General Safari Antenna Location 551.01 297380 367856 6003.6310 ASPRI5/30/2019 Professional Services-General Lexington Antenna Location 716.01 297380 367856 6003.6310 ATMOB5/30/2019 Professional Services-General Lexington Antenna Location 725.19 297380 367856 6003.6310 AVERI5/30/2019 Professional Services-General Lexington Antenna Location 530.28 297380 367856 6003.63105/30/2019 Professional Services-General Lexington Antenna Location 4,094.10 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 18Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206081 5/31/2019 100187 SEH Continued... 206082 5/31/2019 149397 SELL, MICHELE 15.00 TRAINING MEALS 297381 051719 1107.64765/30/2019 Conferences/Meetings/Training Support Services 15.00 206083 5/31/2019 140064 SENTRY SYSTEMS INC. 68.01 JUN 2019 ALARM MONITORING 297382 12381093 9695.65405/30/2019 Alarm Monitoring Srv (DCDTF)Dakota Co Drug Task Force 68.01 206084 5/31/2019 154280 SHI, XIN 65.51 12524-OVRPMNT 1756 TALON TR 297383 052119 9220.22505/30/2019 Escrow Deposits Public Utilities 65.51 206085 5/31/2019 100193 SIGNATURE CONCEPTS 617.41 CLOTHING 297384 986599 6716.62245/30/2019 Clothing/Personal Equipment General Administration 534.48 CLOTHING 297385 986641 6716.62245/30/2019 Clothing/Personal Equipment General Administration 235.20 CLOTHING-DAHLE 297386 986978 6201.21155/30/2019 Clothing Allowance San Sewer-Administration 1,387.09 206086 5/31/2019 144983 SIR LINES-A-LOT 8,655.84 PVMT MKG SYMBOLS 297387 53439 2243.65665/30/2019 Striping Striping 8,655.84 206087 5/31/2019 108338 SL-SERCO 2,788.81 METER READING CONTRACT 297388 11076575C 6162.63105/30/2019 Professional Services-General Meter Reading 2,788.82 METER READING CONTRACT 297388 11076575C 6201.63105/30/2019 Professional Services-General San Sewer-Administration 5,577.63 206088 5/31/2019 151416 SMART DELIVERY SERVICE INC 240.80 5/1/19-5/15/19 297396 67138 0401.65355/30/2019 Other Contractual Services General & Admn-City Clerk 240.80 206089 5/31/2019 153741 SMITH, ELIZABETH 250.00 MARKETFEST 6/5/19 297389 060519 3061.63205/30/2019 Instructors Market Fest 250.00 206090 5/31/2019 102392 SPARTAN PROMOTIONAL GROUP, INC. 232.94 NEW FLAG 297390 576056 6716.62575/30/2019 Signs & Striping Material General Administration 252.04 MARKET FEST STAFF SHIRTS 297391 576027 3061.62245/30/2019 Clothing/Personal Equipment Market Fest 1,610.83 ART BLOCK YARD SIGNS 297392 576014 3079.6227.15/30/2019 Equipment/Supplies - Art Block Special Events 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 19Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206090 5/31/2019 102392 SPARTAN PROMOTIONAL GROUP, INC.Continued... 2,095.81 206091 5/31/2019 114471 SPRINT 28.25 POLICE STREET POST 297393 204988812-138 1104.63495/30/2019 Teleprocessing Equipment Patrolling/Traffic 28.25 206092 5/31/2019 100854 ST PAUL STAMP WORKS, INC. 27.80 DEPOSIT STAMP 297394 440707 0501.62105/30/2019 Office Supplies General & Admn-Finance 27.80 206093 5/31/2019 138159 STONEAGE POOLS LLC 2,548.00 POOL REPAIR LABOR 297395 052219 6720.64245/30/2019 Pool Repair/Labor Pool Attendant 958.15 POOL REPAIR SUPPLIES 297395 052219 6720.62305/30/2019 Repair/Maintenance Supplies-Ge Pool Attendant 3,506.15 206094 5/31/2019 154219 STREETLIGHT DATA INC 2,500.00 TRAFFIC DATA VC 5/14-9/30 297397 12566 2201.65355/30/2019 Other Contractual Services Gen/Adm-Streets 2,500.00 206095 5/31/2019 151851 SYSCO-MINNESOTA INC 271.87 SYSCO BIRTHDAY SUPPLY 297449 247464695 6805.62205/30/2019 Operating Supplies - General Birthday Parties 150.40 SYSCO FOOD AND BEVERAGE RESAL 297449 247464695 6831.68555/30/2019 Merchandise for Resale Food and Beverage 216.67 SYSCO CONCESSION RESALE 297449 247464695 6806.68555/30/2019 Merchandise for Resale Concessions 638.94 206096 5/31/2019 142403 TITAN MACHINERY 1,274.26 UNIT 137 297401 12388756 9001.14155/30/2019 Inventory - Parts General Fund 1,274.26 206097 5/31/2019 100223 TRI STATE BOBCAT 63.17 UNIT 1206 297402 P12542 9001.14155/30/2019 Inventory - Parts General Fund 63.17 206098 5/31/2019 100228 TWIN CITY GARAGE DOOR CO 158.00 GARAGE DOOR REPAIR 297403 Z099476 3314.65355/30/2019 Other Contractual Services Central Maintenance 158.00 206099 5/31/2019 119645 USA SAFETY SUPPLY CORPORATION 90.58 LIME GREEN BOMBER JACKET 297410 130696 0801.62245/30/2019 Clothing/Personal Equipment General & Admn-Protective Insp 90.58 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 20Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206099 5/31/2019 119645 USA SAFETY SUPPLY CORPORATION Continued... 206100 5/31/2019 100464 VALLEY-RICH COMPANY INC 6,760.47 STORM MANHOLE REPAIR 297404 26907 6449.64325/30/2019 Utility System Repair-Labor Manhole Insp/Mtn/Repair 6,760.47 206101 5/31/2019 100236 VAN PAPER 38.00 CLEANING SUPPLIES 297405 501125-01 3106.62335/30/2019 Building Repair Supplies Structure Care & Maintenance 107.52 CLEANING SUPPLIES 297406 501125-02 3106.62235/30/2019 Building/Cleaning Supplies Structure Care & Maintenance 145.52 206102 5/31/2019 100706 WAL MART 39.00 WATER JUGS FOR RANGE 297222 008511 1104.62285/31/2019 Ammunition Patrolling/Traffic 18.09 SUPPLIES 297223 001796-042219 3057.62275/31/2019 Recreation Equipment/Supplies Preschool Programs 14.52 AIR FRESHENERS 297224 001812 1104.62205/31/2019 Operating Supplies - General Patrolling/Traffic 13.73 SUPPLIES FOR RANGE 297225 005362 1104.62285/31/2019 Ammunition Patrolling/Traffic 14.56 SUPPLIES 297226 005946 3057.62275/31/2019 Recreation Equipment/Supplies Preschool Programs 14.22 SUPPLIES FOR SQUADS 297227 002606 1104.62265/31/2019 Public Safety Supplies Patrolling/Traffic 25.49 SUPPLIES FOR SQUADS 297228 009151 1104.62265/31/2019 Public Safety Supplies Patrolling/Traffic 32.34 SUPPLIES 297229 002269-050119 3086.62275/31/2019 Recreation Equipment/Supplies New Programs 27.31 SUPPLIES 297229 002269-050119 3079.62275/31/2019 Recreation Equipment/Supplies Special Events 199.26 206103 5/31/2019 138027 WATER CONSERVATION SERVICE INC. 615.72 LEAK DETECTION 297407 9558 6160.63105/30/2019 Professional Services-General Main Maintenance/Repair 615.72 206104 5/31/2019 141852 WENCK ASSOCIATES INC. 1,286.88 ENGINEERING SERVICES 297408 11902882 6542.6712 P13655/30/2019 Project - Engineering Capital Proj-WQ dedictn-cr1127 1,286.88 ENGINEERING SERVICES 297408 11902882 6542.6712 P13665/30/2019 Project - Engineering Capital Proj-WQ dedictn-cr1127 1,286.88 ENGINEERING SERVICES 297408 11902882 6542.6712 P13675/30/2019 Project - Engineering Capital Proj-WQ dedictn-cr1127 1,286.88 ENGINEERING SERVICES 297408 11902882 6542.6712 P13685/30/2019 Project - Engineering Capital Proj-WQ dedictn-cr1127 1,286.88 ENGINEERING SERVICES 297408 11902882 6542.6712 P13695/30/2019 Project - Engineering Capital Proj-WQ dedictn-cr1127 1,286.88 ENGINEERING SERVICES 297408 11902882 6542.6712 P13705/30/2019 Project - Engineering Capital Proj-WQ dedictn-cr1127 1,286.87 ENGINEERING SERVICES 297408 11902882 6542.6712 P13715/30/2019 Project - Engineering Capital Proj-WQ dedictn-cr1127 9,008.15 206105 5/31/2019 152703 WINDSHIELD CENTERS LLC 60.00 SQUAD WINDSHIELD REPAIR 297450 0190002720 1104.64255/30/2019 Mobile Equipment Repair Labor Patrolling/Traffic 60.00 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 21Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206106 5/31/2019 113476 WISCONSIN SUPPORT COLLECTIONS TRUST FUND Continued... 363.81 PAYROLL ENDING 5/25/19 297420 GARNISHMENT 5/25/19 9592.20305/31/2019 Ded Pay - Garnishments Benefit Accrual 363.81 206107 5/31/2019 145746 WITTMANN, MICHAEL 250.00 SOUND SYSTEM RENTAL 297411 050419 6606.64575/30/2019 Machinery & Equipment-Rental Ice Show 250.00 206108 5/31/2019 104542 WSB & ASSOCIATES, INC. 112.75 TRAPP SITE DESIGN 297409 R-013080-000-5 2842.67515/30/2019 Design & Engineering (External Trapp Farm Park 112.75 206109 5/31/2019 101755 XCEL ENERGY 784.94 BURR OAKS LIFT STATION 297451 51-0011013079-4 -052419 6439.64085/30/2019 Electricity-Lift Stations Lift Station Maintenanc/Repair 784.94 206110 5/31/2019 101755 XCEL ENERGY 1,157.93 WELL HOUSE #22 297452 51-0011688001-1 -052219 6148.64095/30/2019 Electricity-Wells/Booster Stat North Well Field 1,157.93 206111 5/31/2019 102230 ZARNOTH BRUSH WORKS, INC. 920.00 PO 2019-60 297412 0175356-IN 9001.14155/30/2019 Inventory - Parts General Fund 920.00 206112 5/31/2019 100247 ZIEGLER INC 113.83 UNIT 325 297413 PC100170873 9001.14155/30/2019 Inventory - Parts General Fund 113.83 20190147 5/31/2019 100249 FIT 137,395.34 PAYROLL ENDING 5/25/19 297463 053119 9880.20115/31/2019 Ded Payable - FIT Payroll 137,395.34 20190148 5/31/2019 100250 COMMISIONER OF REVENUE-PAYROLL 40,829.61 PAYROLL ENDING 5/25/19 297464 053119 9880.20125/31/2019 Ded Payable - SIT Payroll 40,829.61 20190149 5/31/2019 100252 FICA 36,843.64 PAYROLL ENDING 5/25/19 297465 053119 9880.20145/31/2019 Ded Payable - FICA Payroll 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 22Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20190149 5/31/2019 100252 FICA Continued... 36,843.64 20190150 5/31/2019 100253 MEDICARE 13,765.56 PAYROLL ENDING 5/25/19 297466 053119 9880.20155/31/2019 Ded Payable - Medicare Payroll 13,765.56 20190319 5/31/2019 100693 EAGAN PAYROLL ACCT 754,341.56 PAYROLL ENDING 5/25/19 297462 053019 9001.11155/31/2019 Claim on Cash General Fund 15,545.27 PAYROLL ENDING 5/25/19 297462 053019 9197.11155/31/2019 Claim on Cash ETV 67,123.57 PAYROLL ENDING 5/25/19 297462 053019 9220.11155/31/2019 Claim on Cash Public Utilities 8,539.29 PAYROLL ENDING 5/25/19 297462 053019 9221.11155/31/2019 Claim on Cash Civic Arena 16,843.27 PAYROLL ENDING 5/25/19 297462 053019 9222.11155/31/2019 Claim on Cash Cascade Bay 37,019.07 PAYROLL ENDING 5/25/19 297462 053019 9223.11155/31/2019 Claim on Cash Central Park/Community Center 3,954.94 PAYROLL ENDING 5/25/19 297462 053019 9225.11155/31/2019 Claim on Cash Fiber Infrastructure Fund 85,536.65 PAYROLL ENDING 5/25/19 297462 053019 9592.11155/31/2019 Claim on Cash Benefit Accrual 50,609.20 PAYROLL ENDING 5/25/19 297462 053019 9592.61445/31/2019 FICA Benefit Accrual 1,039,512.82 20192009 5/31/2019 100279 US BANK NA-DEBT SERVICE WIRE 65,000.00 2012B 6/1/19 297454 053119 9477.64905/31/2019 Bond Payment - Principal 2012B Equipment Cert-DS 1,668.75 2012B 6/1/19 297454 053119 9477.64915/31/2019 Bond Payment - Interest 2012B Equipment Cert-DS 66,668.75 20192510 5/31/2019 115374 MN STATE RETIREMENT SYSTEM-HCSP 28,205.00 EMPLOYEE CONTRIBUTIONS 297455 053119 9592.20345/31/2019 Ded Payable-HCSP Benefit Accrual 28,205.00 20193210 5/31/2019 138969 MN STATE RETIREMENT SYSTEM-MNDCP 13,441.05 EMPLOYEE CONTRIBUTIONS 297456 053119 9592.20325/31/2019 Ded Pay - Great West Def Comp Benefit Accrual 13,441.05 20193557 5/31/2019 121803 US BANK - AUTOPAY 38.42 BANDERA CONFERENCE DINNER 296829 9382 023170 4/8 1001.64765/31/2019 Conferences/Meetings/Training General/Admn-Human Resources 23.99 KEISER BIKE KNOB 296838 2882 087004 4/8 6801.62275/31/2019 Recreation Equipment/Supplies General & Administrative 152.07 CHAMPION FITNESS 296839 2882 091190 4/9 6801.62275/31/2019 Recreation Equipment/Supplies General & Administrative 65.00 NIHCA CONFERENCE 296840 2882 019573 5/3 6801.64775/31/2019 Local Meeting Expenses General & Administrative 22.47 MICHAELS-ICE SHOW PROPS 296841 1423 089226 4/8 6606.62205/31/2019 Operating Supplies - General Ice Show 156.69 WEISSMAN-ICE SHOW COSTUMES 296842 1423 098851 4/10 6606.62205/31/2019 Operating Supplies - General Ice Show 74.90 TAPCO - SIGN POSTERS 296843 7643 062431 2401.62105/31/2019 Office Supplies Gen/Adm-Central Services 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 23Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20193557 5/31/2019 121803 US BANK - AUTOPAY Continued... 4/23 272.99 VISTAPRINT DOOR HANGERS 296844 7643 056871 4/30 2401.62105/31/2019 Office Supplies Gen/Adm-Central Services 250.00-BCA COURSE REFUND 296845 0977 1 4/2 1101.64765/31/2019 Conferences/Meetings/Training General/Admn-Police 250.00-BCA COURSE REFUND 296846 0977 2 4/3 1101.64765/31/2019 Conferences/Meetings/Training General/Admn-Police 795.00 MISSION CRITICAL FIREARMS TRNG 296847 0977 056374 4/9 1104.64765/31/2019 Conferences/Meetings/Training Patrolling/Traffic 300.00-MODERNPOLICECOMBAT TRNG REFUND 296848 0977 088169 4/10 1104.64765/31/2019 Conferences/Meetings/Training Patrolling/Traffic 150.00-MODERNPOLICECOMBAT TRNGREFUND 296849 0977 088168 4/10 1104.64765/31/2019 Conferences/Meetings/Training Patrolling/Traffic 75.00 BCA DMT RECERT ELENZ 296850 0977 091711 4/11 1104.64765/31/2019 Conferences/Meetings/Training Patrolling/Traffic 17.11 GREEN MILL MNCHIEFSCONFBREAKFS 296851 0977 094707 4/17 1101.64765/31/2019 Conferences/Meetings/Training General/Admn-Police 15.39 BURGERKINGMNCHIEFSCONFLUNCHES 296852 0977 028212 4/17 1101.64765/31/2019 Conferences/Meetings/Training General/Admn-Police 368.28 BESTWESTERNMNCHIEFSCONFHOTEL 296853 0977 060280 4/17 1101.64765/31/2019 Conferences/Meetings/Training General/Admn-Police 25.31 BP GAS SQUAD 48 296854 0977 097905 4/18 1104.62355/31/2019 Fuel, Lubricants, Additives Patrolling/Traffic 307.97 STORM TRAINING COURSE MUA 296855 0977 047988 5/1 1104.64765/31/2019 Conferences/Meetings/Training Patrolling/Traffic 12.83 MARATHON WATER SWAT CALLOUT 296856 0977 093317 5/2 1105.65205/31/2019 Major Investigation Expenses Investigation/Crime Prevention 200.54 MCDONALDS FOOD SWAT CALLOUT 296857 0977 012713 5/2 1105.65205/31/2019 Major Investigation Expenses Investigation/Crime Prevention 179.00 CALIBRE PRESS TRNG KOPP 296858 0977 021046 5/3 1104.64765/31/2019 Conferences/Meetings/Training Patrolling/Traffic 9.10 LITTLE CAESAR'S 296859 3882 022944 4/10 3057.62275/31/2019 Recreation Equipment/Supplies Preschool Programs 1,305.72 HOLIDAYINN FDIC INDIANAPOLIS 296860 3993 093290 4/7 1223.64765/31/2019 Conferences/Meetings/Training Training Fire & EMS 117.43 COUNTRYINN-MN FIRE-ROCHESTER 296861 3993 056792 4/7 1223.64765/31/2019 Conferences/Meetings/Training Training Fire & EMS 1,088.10 HOLIDAYINN FDIC CONF 1 HOTEL 296862 3993 053421 4/12 1223.64765/31/2019 Conferences/Meetings/Training Training Fire & EMS 450.00 1 - REGISTRATION TO WORK CONF.296863 3993 036263 4/12 1223.64765/31/2019 Conferences/Meetings/Training Training Fire & EMS 535.08 EH WACHS VALVE TURNING MACHINE 296864 7932 056686 4/12 6167.62315/31/2019 Mobile Equipment Repair Parts Valve Inspection Operation 17.30 HOME DEPOT MAGNETS 296865 7932 014408 4/22 6239.62105/31/2019 Office Supplies Lift Station Maintenanc/Repair 7.90 USPS COVERTRACK 296866 2881 019483 5/2 9695.63465/31/2019 Postage Dakota Co Drug Task Force 484.13 LAKEVILLE TROPHY PLAQUES 296867 2881 089208 4/15 9695.62105/31/2019 Office Supplies Dakota Co Drug Task Force 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 24Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20193557 5/31/2019 121803 US BANK - AUTOPAY Continued... 37.89 AMZN INK BACK-UP COMPUTER 296868 2881 030104 4/15 9695.62105/31/2019 Office Supplies Dakota Co Drug Task Force 29.99 SIMPLEINOUT 4/15-5/15/19 296869 2881 076256 4/15 9695.64795/31/2019 Dues and Subscriptions Dakota Co Drug Task Force 384.48 HOMEDEPOT GRINDER AND BLADES 296870 2881 078944 4/9 9698.6210 H19015/31/2019 Office Supplies DCDTF HIDTA 44.22 AMZN SD CARDS 296871 2881 038025 4/9 9695.62105/31/2019 Office Supplies Dakota Co Drug Task Force 87.96 AMZN INK FOR PRINTER 296872 2881 098671 4/9 9695.62105/31/2019 Office Supplies Dakota Co Drug Task Force 95.98 BEST BUY-UNIT 322 296873 0258 071370 4/26 9001.14155/31/2019 Inventory - Parts General Fund 31.98 HARBOR FREIGHT-SMALL TOOLS 296874 0258 081358 4/26 2401.62405/31/2019 Small Tools Gen/Adm-Central Services 95.42 HARBOR FREIGHT-SMALL TOOLS 296875 0258 045767 4/26 2401.62405/31/2019 Small Tools Gen/Adm-Central Services 64.50 MN STATE PATROL-DOT DECALS 296876 0258 011060 4/23 2401.62415/31/2019 Shop Materials Gen/Adm-Central Services 683.41 AUTO AIR SEAT COVERS 296877 7932 059535 5/2 6232.62315/31/2019 Mobile Equipment Repair Parts Equipment Maintenance/Repair 250.00 PSN LOCATING TRAINING 296878 7932 014502 5/1 6203.64765/31/2019 Conferences/Meetings/Training Training & Education 71.20 HOME DEPOT DRAIN TILE 296879 7932 039843 4/24 6449.62605/31/2019 Utility System Parts/Supplies Manhole Insp/Mtn/Repair 710.00 NLC CONG CONF - OSBERG 296880 2601 020072 4/23 0201.64765/31/2019 Conferences/Meetings/Training General & Admn-Admn 44.99 WALL STREET JOURNAL SUBSCRIPTI 296881 2601 076387 4/22 0501.64795/31/2019 Dues and Subscriptions General & Admn-Finance 19.98 BYERLYS - COUNCIL MEAL 296882 2601 077111 4/16 0101.64775/31/2019 Local Meeting Expenses Legislative/Policy Development 25.00 DCRCHAMBER BREAKFAST-G.HANSEN 296883 2601 060635 4/11 0101.64775/31/2019 Local Meeting Expenses Legislative/Policy Development 128.52 BYERLYS - COUNCIL MEAL 296884 2601 002605 4/11 0101.64775/31/2019 Local Meeting Expenses Legislative/Policy Development 63.76 POTBELLY COUNCIL MEAL 296885 2601 044380 4/9 0101.64775/31/2019 Local Meeting Expenses Legislative/Policy Development 15.33 DEPT OF AGRICULTURE PEST LICEN 296886 2511 093444 4/22 3170.64805/31/2019 Licenses, Permits and Taxes General AdmIn-Parks 76.52 TOPPERS - PIZZA GROUP 296887 7470 098574 4/28 6801.68555/31/2019 Merchandise for Resale General & Administrative 48.47 CUB - FOOD AND BEV 296888 7470 040318 4/28 6801.62205/31/2019 Operating Supplies - General General & Administrative 113.53 GALLSUOFTRAININGCUFFS 296889 7519 047816 5/2 1104.62265/31/2019 Public Safety Supplies Patrolling/Traffic 120.00 ROCKCREEKCAFEHONORGUARDLUNCHES 296890 7519 038567 4/29 1104.64775/31/2019 Local Meeting Expenses Patrolling/Traffic 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 25Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20193557 5/31/2019 121803 US BANK - AUTOPAY Continued... 315.38 HOCKEYMONKEYUOFHELMETSTACTSUPL 296891 7519 078289 4/28 1104.62265/31/2019 Public Safety Supplies Patrolling/Traffic 10.00 HOLIDAY GAS SQUAD FUEL 296892 7519 003802 4/26 1104.62355/31/2019 Fuel, Lubricants, Additives Patrolling/Traffic 12.97 CUB FOODS CHAPLAINS MEETING 296893 7519 080030 4/8 1101.64775/31/2019 Local Meeting Expenses General/Admn-Police 225.00 IIMC C SCIPIONI MEMBERSHIP 296894 1338 042714 4/22 0401.64795/31/2019 Dues and Subscriptions General & Admn-City Clerk 22.35 SILVER LEGACY - TLG CONF DINNE 296895 1338 036520 4/9 0401.64765/31/2019 Conferences/Meetings/Training General & Admn-City Clerk 37.31 LA STRADA - TLG CONF DINNER 296896 1338 061775 4/10 0401.64765/31/2019 Conferences/Meetings/Training General & Admn-City Clerk 6.85 USPS 17-WS-3836 296897 5959 035003 4/10 9695.63465/31/2019 Postage Dakota Co Drug Task Force 6.85 USPS 18-WS-3533 296898 5959 030265 4/16 9695.63465/31/2019 Postage Dakota Co Drug Task Force 3.66 USPS SCOTT CO ATTORNEY 296898 5959 030265 4/16 9695.63465/31/2019 Postage Dakota Co Drug Task Force 2.75 USPS HENN CO ATTORNEY 296899 5959 001299 4/23 9695.63465/31/2019 Postage Dakota Co Drug Task Force 50.00-NLC REFUND - OSBERG 296900 2601 1 4/24 0201.64765/31/2019 Conferences/Meetings/Training General & Admn-Admn 710.00 NLC CONG CONF - MAGUIRE 296901 2601 044873 4/23 0101.64765/31/2019 Conferences/Meetings/Training Legislative/Policy Development 50.00-NLC REFUND - MAGUIRE 296902 2601 2 4/24 0101.64765/31/2019 Conferences/Meetings/Training Legislative/Policy Development 660.00 NLC CONF REG - FIELDS 296903 2601 061370 4/23 0101.64765/31/2019 Conferences/Meetings/Training Legislative/Policy Development 660.00 NLC CONF REG - HANSEN 296904 2601 093050 4/23 0101.64765/31/2019 Conferences/Meetings/Training Legislative/Policy Development 660.00 NLC CONF REG - TILLEY 296905 2601 028151 4/23 0101.64765/31/2019 Conferences/Meetings/Training Legislative/Policy Development 117.78 KOWALSKI COUNCIL MEAL 296906 2601 047310 5/2 0101.64775/31/2019 Local Meeting Expenses Legislative/Policy Development 363.87 SILVER LEGACY HOTEL TLG CONF 296907 1338 013822 4/12 0401.64765/31/2019 Conferences/Meetings/Training General & Admn-City Clerk 78.12 BROWNELL-RANGE SUPPLIES 296908 4868 072119 4/16 1104.62285/31/2019 Ammunition Patrolling/Traffic 14.27 HOME DEPOT-RANGE SUPPLIES 296909 4868 037131 5/1 1104.62285/31/2019 Ammunition Patrolling/Traffic 675.00 PDQ ANNUAL FEE 296910 0088 042240 4/16 0301.62705/31/2019 Computer Software IT-Gen & Admn 19.95 PAYFLOW-CC CHARGES 296911 0088 008116 5/2 0301.65695/31/2019 Maintenance Contracts IT-Gen & Admn 13.07 STARKS-E METRO FIRE MARSHALS 296912 2406 091381 4/8 1228.64765/31/2019 Conferences/Meetings/Training Inspection and Prevention 32.71 ANAZON-RESCUE BOAT LIGHT 296913 2406 065241 5/1 1224.62315/31/2019 Mobile Equipment Repair Parts Engineer 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 26Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20193557 5/31/2019 121803 US BANK - AUTOPAY Continued... 90.00 MRPIZZAEXPLRCONFDINNERS 296914 4835 051320 4/25 1104.64765/31/2019 Conferences/Meetings/Training Patrolling/Traffic 14.46 CARIBOUCOFFEEEXPLRCONFBREAKFAS 296915 4835 028672 4/27 1104.64765/31/2019 Conferences/Meetings/Training Patrolling/Traffic 4.36 HYVEEEXPLORERCONFBREAKFAST 296916 4835 021530 4/28 1104.64765/31/2019 Conferences/Meetings/Training Patrolling/Traffic 13.70 USPS 18-BV-1956 296917 5959 010598 4/26 9695.63465/31/2019 Postage Dakota Co Drug Task Force 2.75 USPS RAMSEY CO ATTORNEY 296918 5959 020850 5/1 9695.63465/31/2019 Postage Dakota Co Drug Task Force 101.25 JDEWEY RODS-GUN RANGE 296919 2642 043037 4/18 1104.62285/31/2019 Ammunition Patrolling/Traffic 132.00 DANNER BOOTS-UNIFORMS 296920 2642 042817 4/26 1104.62245/31/2019 Clothing/Personal Equipment Patrolling/Traffic 18.62 MN ZOO-LUNCH 2-POLICE AT ZOO 296921 2642 084608 4/26 1104.64775/31/2019 Local Meeting Expenses Patrolling/Traffic 149.90 OAKORCHARD-CANOE MOTOR BRACKET 296922 3540 054507 4/8 6501.62205/31/2019 Operating Supplies - General G/A - Water Quality 16.06-BEST BUY-RETURN 296923 4884 051961 4/15 1104.62265/31/2019 Public Safety Supplies Patrolling/Traffic 155.31-BEST BUY-RETURN 296924 4884 022161 4/15 1104.62265/31/2019 Public Safety Supplies Patrolling/Traffic 96.31 KOWALSKI'S 296925 0290 020088 4/10 3201.64775/31/2019 Local Meeting Expenses Administrative/General 10.00 MN DEPT OF AG-DANSON/SCHNAIBLE 296926 0290 030916 4/23 3201.64795/31/2019 Dues and Subscriptions Administrative/General 96.76 OFFICE DEPOT 296927 0290 043263 5/1 3226.62105/31/2019 Office Supplies Public Education/Education 2,420.70 TUSCO-LARGE LANDSCAPE POTS 296928 0290 006673 4/12 3217.62505/31/2019 Landscape Material & Supplies Landscape Mtn-Non-park sites 290.00 TUSCO-SAUCERS FOR LARGE POTS 296929 0290 097567 4/12 3217.62505/31/2019 Landscape Material & Supplies Landscape Mtn-Non-park sites 11.12 STARBUCKS - NRPA - JF 296930 8676 086151 5/3 3001.64765/31/2019 Conferences/Meetings/Training General/Admn-Recreation 7.98 HYVEE - APRC MEETING 296931 8676 036508 4/15 3001.64775/31/2019 Local Meeting Expenses General/Admn-Recreation 18.38 LYFT - NRPA 296932 8676 072692 4/29 3001.64765/31/2019 Conferences/Meetings/Training General/Admn-Recreation 20.91 LYFT - NRPA 296933 8676 051018 5/3 3001.64765/31/2019 Conferences/Meetings/Training General/Admn-Recreation 21.68 BRAT HAUS - NRPA 296934 8676 022106 4/30 3001.64765/31/2019 Conferences/Meetings/Training General/Admn-Recreation 395.50 4IMPRINT-PROMOTIONAL ITEMS 296935 2642 053473 4/26 1104.62155/31/2019 Reference Materials Patrolling/Traffic 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 27Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20193557 5/31/2019 121803 US BANK - AUTOPAY Continued... 51.99 RAY ALLEN-K-9 SUPPLIES 296936 4884 029997 4/16 1104.62265/31/2019 Public Safety Supplies Patrolling/Traffic 129.00 MYPLUMBING TRAINING 296937 4872 025612 4/8 0801.64775/31/2019 Local Meeting Expenses General & Admn-Protective Insp 376.96 MK BATTERY-SIREN BATTERIES 296938 4975 091856 4/9 1106.62205/31/2019 Operating Supplies - General Emergency Preparedness 225.00 PUBLIC EDUCAT-ITASCA TRNG 296939 4975 008043 4/18 1106.64765/31/2019 Conferences/Meetings/Training Emergency Preparedness 87.32 AMAZON-BATTERIES 296940 4975 053104 4/29 1104.62265/31/2019 Public Safety Supplies Patrolling/Traffic 289.95 DELTA GLOVES- NITRILE GLOVES 296941 4975 010961 4/29 1104.62265/31/2019 Public Safety Supplies Patrolling/Traffic 127.80 AMAZON-BATTERIES 296942 4975 054553 4/30 1104.62265/31/2019 Public Safety Supplies Patrolling/Traffic 234.20 EMERG MEDICAL PRODUCTS 296943 4975 032180 4/30 1104.62265/31/2019 Public Safety Supplies Patrolling/Traffic 55.58 EMERG MEDICAL PRODUCTS 296944 4975 094091 5/2 1104.62265/31/2019 Public Safety Supplies Patrolling/Traffic 740.44 HEARTLAND SERVICES-ARBITRATIOR 296945 4975 081683 5/1 1107.62325/31/2019 Small Equipment Repair Parts Support Services 31.56 GOT PRINT-LOGO STICKERS MAINT 296946 9854 075322 4/13 0901.63705/31/2019 General Printing and Binding Gen & Admin-Communications 45.00 TRELLO GOLD FOR COMM. TEAM 296947 9854 075240 4/13 0901.62705/31/2019 Computer Software Gen & Admin-Communications 197.08 STAR TRIB AUTO-RENEW 296948 9854 076724 4/26 0901.64795/31/2019 Dues and Subscriptions Gen & Admin-Communications 55.86 FACEBOOK ADS- POLICE. ECC CAMP 296949 9854 077323 4/30 0901.63575/31/2019 Advertising/Publication Gen & Admin-Communications 10.50 RTD EAST-REUSE COMM MEETING 296950 3987 092316 4/10 6103.64765/31/2019 Conferences/Meetings/Training Training & Education 18.00 HOLIDAYINN-REUSE COMM MEETING 296951 3987 097246 4/10 6103.64765/31/2019 Conferences/Meetings/Training Training & Education 8.63 WHOLEFOODS-REUSE COMM MEETING 296952 3987 025926 4/11 6103.64765/31/2019 Conferences/Meetings/Training Training & Education 6.00 LAZ PARKING-REUSE COMM MEETING 296953 3987 025382 4/11 6103.64765/31/2019 Conferences/Meetings/Training Training & Education 10.78 CONOCO-REUSE COMM MEETING 296954 3987 022513 4/12 6103.64765/31/2019 Conferences/Meetings/Training Training & Education 7.67 PANDA-REUSE COMM MEETING 296955 3987 007259 4/12 6103.64765/31/2019 Conferences/Meetings/Training Training & Education 424.59 SUNCOUNTY-AIRFARE-CYBER CONFER 296956 4934 079995 4/10 1105.64765/31/2019 Conferences/Meetings/Training Investigation/Crime Prevention 350.00 MASS ATTY GEN-CYBER CONF FEES 296957 4934 027962 4/9 1105.64765/31/2019 Conferences/Meetings/Training Investigation/Crime Prevention 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 28Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20193557 5/31/2019 121803 US BANK - AUTOPAY Continued... 447.78 TACTICAL GEAR.COM-SWAT 296958 4934 022637 4/24 1104.62245/31/2019 Clothing/Personal Equipment Patrolling/Traffic 98.70 UNIFORM NAME TAPE-SWAT 296959 4934 095445 5/1 1104.62245/31/2019 Clothing/Personal Equipment Patrolling/Traffic 19.98 FLEET FARM-SWAT 296960 4934 046898 5/1 1104.62245/31/2019 Clothing/Personal Equipment Patrolling/Traffic 531.68 RESIDENCE INN-CYBER CRIMES CON 296961 4934 060576 5/3 1105.64765/31/2019 Conferences/Meetings/Training Investigation/Crime Prevention 173.93 TACTICAL GEAR.COM-SWAT 296962 4934 035255 4/18 1104.62245/31/2019 Clothing/Personal Equipment Patrolling/Traffic 182.83 511-SWAT UNIFORMS 296963 4934 086457 4/20 1104.62245/31/2019 Clothing/Personal Equipment Patrolling/Traffic 75.00 ENTERPRISE-REUSE COMM MEETING 296964 3987 049754 4/12 6103.64765/31/2019 Conferences/Meetings/Training Training & Education 10.50 RTD EAST-REUSE COMM MEETING 296965 3987 029237 4/12 6103.64765/31/2019 Conferences/Meetings/Training Training & Education 180.62 HOLIDAY INN-REUSE COMM MEETING 296966 3987 030043 4/12 6103.64765/31/2019 Conferences/Meetings/Training Training & Education 220.00 RAWLINGS/MIKEN MEN'S SB AWARD 296967 4239 077987 5/3 3048.62275/31/2019 Recreation Equipment/Supplies Adult Softball-Men 47.82 RAWLINGS/MIKEN CO-REC SB AWARD 296967 4239 077987 5/3 3050.62275/31/2019 Recreation Equipment/Supplies Adult Softball-Co-Rec 10.64 HOMEDEPOT-MISC REPAIR SUPPLIES 296968 7328 029738 4/9 1225.62305/31/2019 Repair/Maintenance Supplies-Ge Fire / EMS Equipment 26.73 MGM BAR&GRILL-NAB CONF MEAL 296969 1527 062413 4/7 9701.64765/31/2019 Conferences/Meetings/Training PEG-eligible 29.00 LV MONORAIL-NAB CONF 296970 1527 082572 4/8 9701.64765/31/2019 Conferences/Meetings/Training PEG-eligible 17.32 LV CONV CNTR-NAB CONF MEAL 296971 1527 041275 4/8 9701.64755/31/2019 Miscellaneous PEG-eligible 26.14 NACHO DADDY-NAB CONF MEAL 296972 1527 080904 4/8 9701.64755/31/2019 Miscellaneous PEG-eligible 9.31 STARBUCKS-NAB CONF MEAL 296973 1527 044138 4/8 9701.64755/31/2019 Miscellaneous PEG-eligible 9.82 LYFT-NAB CONF TRANSPORTATION 296974 1527 068659 4/9 9701.64755/31/2019 Miscellaneous PEG-eligible 2.17 LV CONV CNTR-NAB CONF MEAL 296975 1527 093529 4/9 9701.64755/31/2019 Miscellaneous PEG-eligible 14.08 LV CONV CNTR-NAB CONF MEAL 296976 1527 078003 4/9 9701.64755/31/2019 Miscellaneous PEG-eligible 26.73 LAPIZZA-NAB CONF MEAL 296977 1527 061527 4/9 9701.64755/31/2019 Miscellaneous PEG-eligible 2.77-IKEA- SALES TAX REFUND 296978 3557 1 4/10 3081.62205/31/2019 Operating Supplies - General Arts & Humanities Council 135.52 BLICK- SR WATERCOLOR SUPPLIES 296979 3557 009830 4/19 3092.62275/31/2019 Recreation Equipment/Supplies CDBG - Seniors 1,520.66 CLAY KING- CERAMIC STUDIO KILN 296980 3557 039824 4/19 3081.62275/31/2019 Recreation Equipment/Supplies Arts & Humanities Council 783.00 CORNERSTONE - ART HOUSE PROMO 296981 9493 083228 4/23 3081.63575/31/2019 Advertising/Publication Arts & Humanities Council 217.50 CORNERSTONE - FILM FESTIVAL 296982 9493 021146 4/29 3097.63575/31/2019 Advertising/Publication Art Block 177.76 GOT PRINT - SPARK RACK CARDS 296983 9493 088830 5/3 3060.63575/31/2019 Advertising/Publication Spark! Mobile 13.74 LYFT-NAB CONF TRANSPORTATION 296984 1527 064439 4/10 9701.64755/31/2019 Miscellaneous PEG-eligible 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 29Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20193557 5/31/2019 121803 US BANK - AUTOPAY Continued... 5.42 LV CONV CNTR-NAB CONF MEAL 296985 1527 036172 4/10 9701.64755/31/2019 Miscellaneous PEG-eligible 14.08 LV CONV CNTR-NAB CONF MEAL 296986 1527 015705 4/10 9701.64755/31/2019 Miscellaneous PEG-eligible 21.47 LYFT-NAB CONF TRANSPORTATION 296987 1527 901493 4/11 9701.64755/31/2019 Miscellaneous PEG-eligible 20.85 CAL PIZZA-NAB CONF MEAL 296988 1527 010128 4/11 9701.64755/31/2019 Miscellaneous PEG-eligible 522.68 MGM GRAND-NAB CONF HOTEL 296989 1527 063211 4/10 9701.64755/31/2019 Miscellaneous PEG-eligible 50.18 SA-PRODUCTION TRUCK FUEL 296990 1527 051247 4/25 9701.62355/31/2019 Fuel, Lubricants, Additives PEG-eligible 55.65 SA-PRODUCTION TRUCK FUEL 296991 1527 022762 5/2 9701.62355/31/2019 Fuel, Lubricants, Additives PEG-eligible 626.68 MED. CUISINE-VOLUNTEER LUNCH 296992 0751 061797 4/8 3078.22505/31/2019 Escrow Deposits Senior Citizens 87.74 BACHMANS SUPPLIES FOR FLOWER M 296993 0751 043039 4/9 3092.62275/31/2019 Recreation Equipment/Supplies CDBG - Seniors 6.92 HOBBY LOBBY FLOWER SUPPLIES 296994 0751 022674 4/10 3092.62275/31/2019 Recreation Equipment/Supplies CDBG - Seniors 548.03 OLD SOUTHERN LUNCH MYSTERY TOU 296995 0751 027846 4/12 3078.62275/31/2019 Recreation Equipment/Supplies Senior Citizens 20.89 WALMART COFFEE MAKER FOR QUARR 296996 0751 032326 4/13 3078.62275/31/2019 Recreation Equipment/Supplies Senior Citizens 59.97 HOME DEPOT KITCHEN CART FOR QU 296997 0751 034029 4/14 3078.62275/31/2019 Recreation Equipment/Supplies Senior Citizens 40.57 CUB FOODS LINE DANCING 296998 0751 093616 4/15 3092.62275/31/2019 Recreation Equipment/Supplies CDBG - Seniors 746.70 NORTHFIELD MYSTERY TRIP 296999 0751 002576 4/16 3078.65505/31/2019 Transportation Services Senior Citizens 30.20 BAILEYS- PUGMILL CERAMIC STUDI 297000 3557 052508 4/20 3081.62275/31/2019 Recreation Equipment/Supplies Arts & Humanities Council 89.88 BLICK- SR ACRYLIC SUPPLIES 297001 3557 075239 4/20 3092.62275/31/2019 Recreation Equipment/Supplies CDBG - Seniors 49.85 WALMART- ART HOUSE GENERAL OPE 297002 3557 012223 4/23 3081.62205/31/2019 Operating Supplies - General Arts & Humanities Council 148.58 BLICK- STONEHAVEN ACRYLIC SUPP 297003 3557 052278 4/23 3071.62275/31/2019 Recreation Equipment/Supplies MN State Arts Board 331.00 CHEAP JOES- SR WATERCOLOR PAPE 297004 3557 055545 5/3 3092.62275/31/2019 Recreation Equipment/Supplies CDBG - Seniors 76.20 BLICK- BIRTHDAY AND GEN STUDIO 297005 3557 095242 5/5 3081.62275/31/2019 Recreation Equipment/Supplies Arts & Humanities Council 995.76 AFFEKTIVE SFTWR-ANNUAL DUES 297006 3330 054550 4/19 6716.65695/31/2019 Maintenance Contracts General Administration 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 30Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20193557 5/31/2019 121803 US BANK - AUTOPAY Continued... 47.82 AMAZON-ICE SHOW PROPS 297007 3330 021369 4/17 6606.62205/31/2019 Operating Supplies - General Ice Show 176.95 NETTING FOR MINI GOLF 297008 3330 088817 5/4 6726.62305/31/2019 Repair/Maintenance Supplies-Ge Golf 13.92 BESTBUY-AUDIO REPLACMENT CORD 297009 3330 080860 4/8 6602.62305/31/2019 Repair/Maintenance Supplies-Ge Equipment Repair & Maint. 62.92 AMAZON OFFICE SUPPLY 297010 1696 099927 4/11 6801.62105/31/2019 Office Supplies General & Administrative 30.95 AMAZON AV SUPPLY 297011 1696 032780 4/12 6801.62205/31/2019 Operating Supplies - General General & Administrative 48.06 AMAZON CONCESSION 297012 1696 014700 4/11 6801.62205/31/2019 Operating Supplies - General General & Administrative 54.48 AMAZON F A B TABLECLOTH 297012 1696 014700 4/11 6801.62205/31/2019 Operating Supplies - General General & Administrative 217.62-HOTEL CREDIT-HOL. INN FDIC 297013 8676 1 4/12 1223.64765/31/2019 Conferences/Meetings/Training Training Fire & EMS 30.00 DELTA BAGGAGE FEE-FDIC 297014 8676 075906 4/12 1223.64765/31/2019 Conferences/Meetings/Training Training Fire & EMS 30.00 DELTA BAGGAGE FEE-FDIC 297015 8676 019215 4/12 1223.64765/31/2019 Conferences/Meetings/Training Training Fire & EMS 30.00 DELTA BAGGAGE FEE-FDIC 297016 8676 046527 4/12 1223.64765/31/2019 Conferences/Meetings/Training Training Fire & EMS 55.00 SAVAJAKE-TRAINING TOOL-ENFIELD 297017 8676 035823 4/21 1223.62205/31/2019 Operating Supplies - General Training Fire & EMS 56.33 FDIC TRAVEL COST 297018 8676 070252 4/13 1223.64765/31/2019 Conferences/Meetings/Training Training Fire & EMS 65.00 EMT RECERT- SPRINGER 297019 8676 037934 4/30 1223.63205/31/2019 Instructors Training Fire & EMS 47.73 WEBSTAURANT CAKE CUTTERS 297020 1696 058699 4/18 6805.62205/31/2019 Operating Supplies - General Birthday Parties 57.65 WEBSTAURANT F AND B SUPPLY 297020 1696 058699 4/18 6831.62205/31/2019 Operating Supplies - General Food and Beverage 26.30 AMAZON TOWELS 297021 1696 004386 4/19 6806.62205/31/2019 Operating Supplies - General Concessions 37.98 AMAZON KITCHEN TOWELS 297022 1696 059121 4/23 6806.62205/31/2019 Operating Supplies - General Concessions 13.86 OFFICE MAX BROCHURE HOLDER 297023 1696 079753 4/23 6801.62205/31/2019 Operating Supplies - General General & Administrative 34.91 PARTY CITY BDAY SUPPLY 297024 1696 006524 4/16 6805.62205/31/2019 Operating Supplies - General Birthday Parties 11.20 CUB FOODS-ROOT BEER 297025 1696 003588 4/16 6801.68555/31/2019 Merchandise for Resale General & Administrative 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 31Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20193557 5/31/2019 121803 US BANK - AUTOPAY Continued... 1,463.90 DOUBLETREE CONFERENCE HOTEL 297026 9382 032505 4/11 1001.64765/31/2019 Conferences/Meetings/Training General/Admn-Human Resources 156.48 HILTON CONFERENCE HOTEL 297027 9382 098332 4/13 1001.64765/31/2019 Conferences/Meetings/Training General/Admn-Human Resources 732.84 FSSOLUTIONS DRUG TESTS 297028 9382 021121 4/11 1001.63185/31/2019 Medical Services - Physical Ex General/Admn-Human Resources 359.42 4IMPRINT WELLNESS PRIZES 297029 9382 041069 4/15 9592.28625/31/2019 Deferred Revenue Benefit Accrual 35.76 PANERA TRAINING LUNCH (HR)297030 9382 051473 4/18 1001.64775/31/2019 Local Meeting Expenses General/Admn-Human Resources 1,670.00 SHRM ANNUAL CONFERENCE 297031 9382 073084 5/2 1001.64765/31/2019 Conferences/Meetings/Training General/Admn-Human Resources 850.35 SHRM CONFERENCE HOTEL 297032 9382 044804 5/2 1001.64765/31/2019 Conferences/Meetings/Training General/Admn-Human Resources 33.92 AMAZON WELLNESS PRIZES 297033 9382 073458 4/16 9592.28625/31/2019 Deferred Revenue Benefit Accrual 11.63 ANDIAMO-SOUTH METRO CHIEFS MTG 297034 2281 085729 4/8 1221.64775/31/2019 Local Meeting Expenses Administration-Fire 115.50 REV.COM-REIMBUSED BY MSFCA 297035 2281 028240 4/23 1221.63465/31/2019 Postage Administration-Fire 17.30 USPSMAILED RADIO TO CRIVITZ E5 297036 2281 060627 4/17 1221.63465/31/2019 Postage Administration-Fire 25.14 CLEANNPRESS HISTORIC UNIFORMS 297037 2281 009173 4/12 1221.62245/31/2019 Clothing/Personal Equipment Administration-Fire 90.00 CEDARVALE XA FIELD TRIP 297038 1979 001518 4/24 3075.63285/31/2019 Special Events/Admission Fees CDBG - Teens 3.99 4/12 CUB MYSTERY ART SNACKS 297039 1979 026172 4/12 3081.62275/31/2019 Recreation Equipment/Supplies Arts & Humanities Council 368.28 BESTWESTERNMNCHIEFSCONFHOTEL 297040 7527 089501 4/17 1104.64765/31/2019 Conferences/Meetings/Training Patrolling/Traffic 30.72 MEXICANVILLRESTMNCHIEFSLUNCHES 297041 7527 046581 4/16 1104.64765/31/2019 Conferences/Meetings/Training Patrolling/Traffic 12.06 COURTYARDMARRIOTTMNCHIEFSBRKFS 297042 7527 054752 4/17 1104.64765/31/2019 Conferences/Meetings/Training Patrolling/Traffic 33.24 OLDEBRICKHOUSETRNGLUNCHES 297043 4926 023435 4/8 1104.64765/31/2019 Conferences/Meetings/Training Patrolling/Traffic 342.86 BLASTERSTOOLSUPPLYBANGBOX 297044 4926 041390 4/19 1104.62265/31/2019 Public Safety Supplies Patrolling/Traffic 209.48 BESTWESTERNSOTACONFHOTEL 297045 4926 013676 4/9 1104.64765/31/2019 Conferences/Meetings/Training Patrolling/Traffic 88.70 TRADERJOES VOLUNTEER GALA 297046 8588 003855 4/8 3078.62275/31/2019 Recreation Equipment/Supplies Senior Citizens 44.00 USPS FOR XTREME MAILING 297047 8588 027788 5/4 3075.62275/31/2019 Recreation Equipment/Supplies CDBG - Teens 11.41 E-ONE PRE BUILD HAMBURG MEAL A 297048 2281 053215 5/1 1221.64775/31/2019 Local Meeting Expenses Administration-Fire 5.24 E-ONE PRE BUILD AIRPORT MEAL 297049 2281 082888 1221.64775/31/2019 Local Meeting Expenses Administration-Fire 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 32Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20193557 5/31/2019 121803 US BANK - AUTOPAY Continued... 4/29 41.88 AMAZON-NEW IPHONE CASE 297050 2281 023729 5/5 1221.66705/31/2019 Other Equipment Administration-Fire 24.65 MGM BAR & GRILL-NAB CONF MEAL 297051 5683 024738 4/7 9701.64755/31/2019 Miscellaneous PEG-eligible 425.00 IACP CONF. FEE-FINERAN 297052 4683 060626 4/10 1101.64765/31/2019 Conferences/Meetings/Training General/Admn-Police 26.04 GREENMILL-MN CHIEFS, 2X BKFST 297053 4683 097865 4/16 1101.64765/31/2019 Conferences/Meetings/Training General/Admn-Police 18.69 GREENMILL-MN CHIEFS, 2X BKFST 297054 4683 053124 4/17 1101.64765/31/2019 Conferences/Meetings/Training General/Admn-Police 368.28 BEST WESTERN-MN CHIEFS CONF 297055 4683 079503 4/17 1101.64765/31/2019 Conferences/Meetings/Training General/Admn-Police 368.28 BEST WESTERN-MN CHIEFS CONF 297056 4683 010448 4/17 1101.64765/31/2019 Conferences/Meetings/Training General/Admn-Police 21.17 PORTILLO-MN CHIEFS, 2X LUNCHES 297057 4683 024945 4/17 1101.64765/31/2019 Conferences/Meetings/Training General/Admn-Police 20.42 GREEN MILL-MN CHIEFS, 2X BKFST 297058 4683 080947 4/18 1101.64765/31/2019 Conferences/Meetings/Training General/Admn-Police 27.06 HOMEDEPOTHISTORICAL WALL STAIN 297059 4683 054736 4/18 1104.62205/31/2019 Operating Supplies - General Patrolling/Traffic 399.00 SAMS REGIST. RENEWAL 297060 4683 026621 4/25 1101.64795/31/2019 Dues and Subscriptions General/Admn-Police 84.78 NORTHERNTOOL-CHAIR CART TIRES 297061 4320 066632 5/1 6827.62205/31/2019 Operating Supplies - General Building Maintenance 13.95 BURKEINABOX-NAB CONF MEAL 297062 5683 069072 4/10 9701.64755/31/2019 Miscellaneous PEG-eligible 60.00-SUNCOUNTRY-NAB CONF FLIGHT 297063 5683 1 4/17 9701.64755/31/2019 Miscellaneous PEG-eligible 8.71 BELL TRANS-NAB CONF TRANSPORTA 297064 5683 044996 4/7 9701.64755/31/2019 Miscellaneous PEG-eligible 29.00 LV MONORAIL-NAB CONF 297065 5683 075573 4/7 9701.64755/31/2019 Miscellaneous PEG-eligible 11.91 LV CONV CNTR-NAB CONF MEAL 297066 5683 023029 4/8 9701.64755/31/2019 Miscellaneous PEG-eligible 15.94 NACHO DADDY-NAB CONF MEAL 297067 5683 033641 4/8 9701.64755/31/2019 Miscellaneous PEG-eligible 10.01 LV CONV CNTR-NAB CONF MEAL 297068 5683 050257 4/9 9701.64755/31/2019 Miscellaneous PEG-eligible 24.57 MGM GRAND-NAB CONF MEAL 297069 5683 078852 4/9 9701.64755/31/2019 Miscellaneous PEG-eligible 23.49 LAPIZZA-NAB CONF MEAL 297070 5683 088008 4/9 9701.64755/31/2019 Miscellaneous PEG-eligible 20.82 MGM GRAND-NAB CONF MEAL 297071 5683 081856 4/10 9701.64755/31/2019 Miscellaneous PEG-eligible 11.37 LV CONV CNTR-NAB CONF MEAL 297072 5683 081884 4/10 9701.64755/31/2019 Miscellaneous PEG-eligible 477.32 MGM GRAND-NAB CONF HOTEL 297073 5683 012920 4/10 9701.64755/31/2019 Miscellaneous PEG-eligible 9.89 AMAZON-LABELING TAPE 297074 5683 065460 9701.62205/31/2019 Operating Supplies - General PEG-eligible 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 33Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20193557 5/31/2019 121803 US BANK - AUTOPAY Continued... 4/10 47.28 AMAZON-EQUIPMENT BAG TAGS 297075 5683 017748 4/10 9701.62205/31/2019 Operating Supplies - General PEG-eligible 111.14 CHULAVISTA-MIDWEST MEDIA FEST 297076 5683 040510 4/17 9701.64755/31/2019 Miscellaneous PEG-eligible 14.24 AMAZON-BATTERIES 297077 5683 043371 4/18 9701.62205/31/2019 Operating Supplies - General PEG-eligible 20.25 B&H-IPHONE GIMBAL MOUNT 297078 5683 040767 4/27 9701.62205/31/2019 Operating Supplies - General PEG-eligible 10.54 AMAZON-EQUIPMENT BAG TAGS 297079 5683 046828 4/29 9701.62205/31/2019 Operating Supplies - General PEG-eligible 70.00 NATAS DUES 297080 5683 041440 5/1 9701.64795/31/2019 Dues and Subscriptions PEG-eligible 2.31 COMCAST FOR LOBBY TV 297081 5683 028510 5/3 9701.64755/31/2019 Miscellaneous PEG-eligible 109.24 HD-SURGE PROTECTED POWERSTRIPS 297082 5683 020042 5/3 9701.62205/31/2019 Operating Supplies - General PEG-eligible 44.96 BULBS.COM-LED LIGHT BULBS 297083 5683 085281 5/3 9701.62205/31/2019 Operating Supplies - General PEG-eligible 29.00 ENATO-VIDEO TEMPLATES SUBSCRIP 297084 5683 032695 5/5 9701.63105/31/2019 Professional Services-General PEG-eligible 275.00 WCM-MIDWEST AWARDS PLAQUES 297085 5683 051395 4/17 9701.64755/31/2019 Miscellaneous PEG-eligible 115.59 WHITHORSE-DINNER X5 297086 0836 083142 4/14 1101.64765/31/2019 Conferences/Meetings/Training General/Admn-Police 160.69 WHITHORSE-DINNER X5 297087 0836 019174 4/15 1101.64765/31/2019 Conferences/Meetings/Training General/Admn-Police 5.65 COURTYARD MARRIOTT- BREAKFAST 297088 0836 049938 4/15 1101.64765/31/2019 Conferences/Meetings/Training General/Admn-Police 32.88 RJ RICHES- LUNCH X2 297089 0836 036102 4/17 1107.64765/31/2019 Conferences/Meetings/Training Support Services 340.18 E-CONOLIGHT BOCCE LIGHTS 297090 5486 009025 4/11 3108.62345/31/2019 Field/Other Equipment Repair Park Improvements 225.99 E-CONOLIGHT BOCCE LIGHTS 297091 5486 075021 4/11 3109.62395/31/2019 Park Facility Repair Parts Lighting Maintenance 33.75 PLUMBERSSTOCK SAW REPAIR 297092 5486 056655 4/9 3106.62315/31/2019 Mobile Equipment Repair Parts Structure Care & Maintenance 740.00 OUTDOOR SOLAR STORE ART HORSE 297093 5486 019240 4/9 3109.62395/31/2019 Park Facility Repair Parts Lighting Maintenance 24.10 POTBELL INTERVIEW REVIEWS- CAP 297094 7286 045850 4/23 1221.62205/31/2019 Operating Supplies - General Administration-Fire 31.62 WALMART.PARKPARTS 297095 9667 087958 4/16 3108.62525/31/2019 Parks & Play Area Supplies Park Improvements 89.00 VOLGISTICS MONTHLY BILLING 297096 5412 079410 4/21 3001.64755/31/2019 Miscellaneous General/Admn-Recreation 396.00 MRPA-4-DIVERSITY WORKSHOP 297097 5412 051182 3001.64775/31/2019 Local Meeting Expenses General/Admn-Recreation 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 34Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20193557 5/31/2019 121803 US BANK - AUTOPAY Continued... 4/25 198.00 MRPA-2 DIVERSITY WORKSHOP 297098 5412 001093 5/1 3001.64775/31/2019 Local Meeting Expenses General/Admn-Recreation 291.01 LITTLE FREE LIBRARY-7 CHARTER 297099 5412 095184 4/24 2852.67625/31/2019 Special Features/Furnishings General Park Site Improvmts 79.00 FRED PRYOR-TRNG KNOLL 297100 0836 033438 4/26 1107.64765/31/2019 Conferences/Meetings/Training Support Services 29.15 GREENMILL- X 2 297101 0836 003808 4/17 1101.64765/31/2019 Conferences/Meetings/Training General/Admn-Police 368.28 KELLY INN-MN ETI 297102 0836 007224 4/17 1101.64765/31/2019 Conferences/Meetings/Training General/Admn-Police 12.58 GREENMILL 297103 0836 077554 4/18 1101.64765/31/2019 Conferences/Meetings/Training General/Admn-Police 2.91 WALMART-CONCESSION RESALE 297104 6884 053585 4/26 6609.68555/31/2019 Merchandise for Resale Concession Sales/Vending 900.00 MOCIC-CONFERENCE DULUTH 297105 4959 089109 4/17 1105.64765/31/2019 Conferences/Meetings/Training Investigation/Crime Prevention 4.35-ORIENTAL TRADING REFUND- MARKE 297106 3196 00000N 4/19 3061.62275/31/2019 Recreation Equipment/Supplies Market Fest 63.29 ORIENTAL TRADING- MARKET 297107 3196 021355 4/19 3061.62275/31/2019 Recreation Equipment/Supplies Market Fest 16.68 WALMART- HOLZ FARM 297108 3196 003275 4/22 3027.62275/31/2019 Recreation Equipment/Supplies Holz Farm 13.34 CUB- HOLZ FARM 297109 3196 045817 5/2 3027.62275/31/2019 Recreation Equipment/Supplies Holz Farm 276.81 ESCAPE ROOM-CST TRNG 297110 4959 034052 4/8 1104.64765/31/2019 Conferences/Meetings/Training Patrolling/Traffic 276.81 ESCAPE ROOM-CST TRNG 297111 4959 034052 4/8-1 1104.64765/31/2019 Conferences/Meetings/Training Patrolling/Traffic 292.20 HASTINGS VET CLINIC CRYSTAL 297112 4670 011038 4/9 9695.62265/31/2019 Public Safety Supplies Dakota Co Drug Task Force 96.38 CHUCK&DONS DOG FOOD 297113 4670 042995 4/18 9695.62265/31/2019 Public Safety Supplies Dakota Co Drug Task Force 297.00 RIO GRAN CRYSTAL 4/20-4/27/19 297114 4670 010817 4/27 9695.62265/31/2019 Public Safety Supplies Dakota Co Drug Task Force 20.46 LONEOAK-RETIREE LUNCHX2REUSS 297115 5528 057579 4/23 1101.64775/31/2019 Local Meeting Expenses General/Admn-Police 25.00 STI INC-GPS TRACKING 297116 5528 026028 4/26 1105.64575/31/2019 Machinery & Equipment-Rental Investigation/Crime Prevention 6.00 U OF M PARKING 297117 5528 062499 5/3 1104.63535/31/2019 Personal Auto/Parking Patrolling/Traffic 141.63 MPLS OXYGEN- SANDER LATCHES 297118 6280 064733 4/24 2244.62315/31/2019 Mobile Equipment Repair Parts Street Equipment Repair/Mtn 829.00 APWA- PLATH PWX REGISTR 297119 6280 064631 5/3 2201.64765/31/2019 Conferences/Meetings/Training Gen/Adm-Streets 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 35Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20193557 5/31/2019 121803 US BANK - AUTOPAY Continued... 829.00 APWA- PWX MATTHYS REGISTR 297120 6280 007582 5/3 2010.64765/31/2019 Conferences/Meetings/Training General Engineering 37.91 HOME DEPOT-CV SUPPLIES 297121 4843 082512 4/15 1104.62265/31/2019 Public Safety Supplies Patrolling/Traffic 150.71 GOT PRINT K9/FREE POSTCARDS 297122 1171 067591 4/13 3079.63575/31/2019 Advertising/Publication Special Events 466.40 FUN EXPRESS BRR HATS 297123 1171 065968 4/18 3079.62275/31/2019 Recreation Equipment/Supplies Special Events 55.14 GOT PRINT ART BLOCK CLINGS 297124 1171 033854 4/26 3079.63575/31/2019 Advertising/Publication Special Events 41.22 GOT PRINT MARKET FEST CLINGS 297125 1171 046404 4/26 3061.63575/31/2019 Advertising/Publication Market Fest 67.11 JOHNNY SEEDS HOLZ FARM 297126 1171 037288 4/29 3027.62275/31/2019 Recreation Equipment/Supplies Holz Farm 16.07 DUNN BROTHERS HOLZ CLEAN UP 297127 1171 027373 5/4 3027.62275/31/2019 Recreation Equipment/Supplies Holz Farm 438.51 TERESAS REST. ART BLOCK KICK 297128 1171 044378 4/25 3079.62275/31/2019 Recreation Equipment/Supplies Special Events 25.52 LION GROUP-SMOKE MACHINE RPRS 297129 7302 073783 4/25 1223.64265/31/2019 Small Equipment Repair-Labor Training Fire & EMS 40.00 HOME DEPOT-ELEC BOX NTP HSP 297130 7965 025748 4/8 6146.62335/31/2019 Building Repair Supplies North Plant Building 40.57 HOME DEPOT-TP FOR NTP 297130 7965 025748 4/8 6146.62605/31/2019 Utility System Parts/Supplies North Plant Building 114.60 VISTA PRINT-P&R MAGNET 297131 1171 003718 4/24 3001.62275/31/2019 Recreation Equipment/Supplies General/Admn-Recreation 829.00 APWA- GORDER PWX REGISTR 297132 6280 041283 5/3 2010.64765/31/2019 Conferences/Meetings/Training General Engineering 50,603.39 20194210 5/31/2019 100892 ICMA RETIREMENT TRUST 44,924.77 EMPLOYEE CONTRIBUTIONS 297457 053119 9592.20315/31/2019 Ded Pay - ICMA Benefit Accrual 44,924.77 20195104 5/31/2019 100283 BERKLEY ADMINISTRATORS 3,167.00 CLAIM OR ADMIN FEE PAYMENT 297458 052819 9593.63875/31/2019 Worker's Comp - Administration Workers' Compensation Self-In 3,167.00 20195632 5/31/2019 147907 SELECT ACCOUNT 1,691.63 FLEX REIMBURSEMENT 297459 053019 9592.22155/31/2019 Flex Plan Withholding Payable Benefit Accrual 1,691.63 20198011 5/31/2019 100694 PUBLIC EMPLOYEE RETIREMENT 76.96 PAYROLL PERIOD 6/12/19-6/25/19 297460 434600-053119 9592.61465/31/2019 PERA - DCP Benefit Accrual 76,689.87 PAYROLL PERIOD 6/12/19-6/25/19 297460 434600-053119 9592.20135/31/2019 Ded Payable - PERA Benefit Accrual 5/30/2019City of Eagan 16:03:35R55CKR2LOGIS102V 36Page -Council Check Register by GL Check Register w GL Date & Summary 5/31/20195/27/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 20198011 5/31/2019 100694 PUBLIC EMPLOYEE RETIREMENT Continued... 41,750.19 PAYROLL PERIOD 6/12/19-6/25/19 297460 434600-053119 9592.61425/31/2019 PERA - Coordinated Benefit Accrual 60,644.10 PAYROLL PERIOD 6/12/19-6/25/19 297460 434600-053119 9592.61435/31/2019 PERA - Police Benefit Accrual 179,161.12 20198520 5/31/2019 151185 HEALTHPARTNERS INC 4,799.48 DENTAL CLAIMS REIMBURSEMENT 297461 052719 9594.61585/31/2019 Dental Insurance Dental Self-insurance 4,799.48 2,861,609.30 Grand Total Payment Instrument Totals Checks 2,811,005.91 EFT Payments 50,603.39 Total Payments 2,861,609.30 5/30/2019City of Eagan 16:03:44R55CKS2LOGIS100 1Page -Council Check SummaryNote: Payment amount may not reflect the actual amount due to data sequencing and/or data selection. 5/31/20195/27/2019 - Company Amount 908,126.9209001GENERAL FUND 748.4009115DWI Forfeiture 1,857.4609116CEDAR GROVE PARKING GARAGE 17,887.1409197ETV 644,318.0709220PUBLIC UTILITIES 39,703.0509221CIVIC ARENA 44,451.2209222CASCADE BAY 39,571.1009223CENTRAL PARK /COMMUNITY CENTER 3,954.9409225FIBER INFRASTRUCTURE FUND 36,015.4709328PARK SYS DEV AND R&R 2,878.7509334CEDARVALE/HWY 13 TIF 48.5109337COMMUNITY INVESTMENT 7,000.0009353POLICE & CITY HALL REMODEL 36,804.2209372REVOLVING SAF-CONSTRUCTION 66,668.75094772012B Equipment Cert - DS 772,604.1909592BENEFIT ACCRUAL 3,167.0009593WORKERS' COMPENSATION SELF-INS 4,799.4809594Dental Self-insurance 2,170.4809695DAK CO DRUG TASK FORCE 228,834.1509880PAYROLL Report Totals 2,861,609.30 6/6/2019City of Eagan 15:53:40R55CKR2 LOGIS102V 1Page -Council Check Register by GL Check Register w GL Date & Summary 6/7/20196/3/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206113 6/4/2019 154273 MAMAYEK, NICK 1,125.00 MARKETFEST 7/24/19 DOWNPAYMEN 297467 072419 3061.63206/3/2019 Instructors Market Fest 1,125.00 206114 6/4/2019 151740 ROSE, VINNIE 350.00 MARKETFEST 6/5/19 297468 060519 3061.63206/3/2019 Instructors Market Fest 350.00 206115 6/7/2019 152114 3 GUYS SEWING 8.00 PATCH TO COVER OLD LOGO 297478 5921 2010.62246/5/2019 Clothing/Personal Equipment General Engineering 42.00 LOGO STICHING RYAN MARKS 297479 6147 3170.21156/5/2019 Clothing Allowance General AdmIn-Parks 50.00 206116 6/7/2019 150476 ALLSTREAM 191.07 TELEPHONE 297469 16150069 0501.63476/5/2019 Telephone Service & Line Charg General & Admn-Finance 225.19 TELEPHONE 297469 16150069 1108.63476/5/2019 Telephone Service & Line Charg Communications 88.71 TELEPHONE 297469 16150069 2460.63476/5/2019 Telephone Service & Line Charg Building And Grounds 54.59 TELEPHONE 297469 16150069 1221.63476/5/2019 Telephone Service & Line Charg Administration-Fire 41.95 TELEPHONE 297469 16150069 3106.63476/5/2019 Telephone Service & Line Charg Structure Care & Maintenance 41.93 TELEPHONE 297469 16150069 0301.63526/5/2019 Telephone Circuits IT-Gen & Admn 41.93 TELEPHONE 297469 16150069 0301.63526/5/2019 Telephone Circuits IT-Gen & Admn 41.93 TELEPHONE 297469 16150069 0301.63526/5/2019 Telephone Circuits IT-Gen & Admn 41.94 TELEPHONE 297469 16150069 0301.63526/5/2019 Telephone Circuits IT-Gen & Admn 41.95 TELEPHONE 297469 16150069 0301.63526/5/2019 Telephone Circuits IT-Gen & Admn 41.95 TELEPHONE 297469 16150069 3106.63476/5/2019 Telephone Service & Line Charg Structure Care & Maintenance 41.95 TELEPHONE 297469 16150069 3106.63476/5/2019 Telephone Service & Line Charg Structure Care & Maintenance 41.95 TELEPHONE 297469 16150069 3106.63476/5/2019 Telephone Service & Line Charg Structure Care & Maintenance 41.95 TELEPHONE 297469 16150069 3106.63476/5/2019 Telephone Service & Line Charg Structure Care & Maintenance 41.95 TELEPHONE 297469 16150069 3106.63476/5/2019 Telephone Service & Line Charg Structure Care & Maintenance 39.79 TELEPHONE 297469 16150069 3106.63476/5/2019 Telephone Service & Line Charg Structure Care & Maintenance 41.95 TELEPHONE 297469 16150069 3106.63476/5/2019 Telephone Service & Line Charg Structure Care & Maintenance 41.95 TELEPHONE 297469 16150069 3106.63476/5/2019 Telephone Service & Line Charg Structure Care & Maintenance 41.95 TELEPHONE 297469 16150069 3304.63476/5/2019 Telephone Service & Line Charg Bldg/Facilities Maintenance 41.95 TELEPHONE 297469 16150069 0301.63526/5/2019 Telephone Circuits IT-Gen & Admn 41.94 TELEPHONE 297469 16150069 0301.63526/5/2019 Telephone Circuits IT-Gen & Admn 41.94 TELEPHONE 297469 16150069 0301.63526/5/2019 Telephone Circuits IT-Gen & Admn 41.95 TELEPHONE 297469 16150069 3106.63476/5/2019 Telephone Service & Line Charg Structure Care & Maintenance 44.52 TELEPHONE 297469 16150069 3106.63476/5/2019 Telephone Service & Line Charg Structure Care & Maintenance 41.95 TELEPHONE 297469 16150069 3106.63476/5/2019 Telephone Service & Line Charg Structure Care & Maintenance 41.95 TELEPHONE 297469 16150069 3106.63476/5/2019 Telephone Service & Line Charg Structure Care & Maintenance 41.95 TELEPHONE 297469 16150069 0301.63526/5/2019 Telephone Circuits IT-Gen & Admn 6/13/19 6/6/2019City of Eagan 15:53:40R55CKR2LOGIS102V 2Page -Council Check Register by GL Check Register w GL Date & Summary 6/7/20196/3/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206116 6/7/2019 150476 ALLSTREAM Continued... 44.81 TELEPHONE 297469 16150069 0301.63526/5/2019 Telephone Circuits IT-Gen & Admn 44.81 TELEPHONE 297469 16150069 1108.63476/5/2019 Telephone Service & Line Charg Communications 44.81 TELEPHONE 297469 16150069 1105.64576/5/2019 Machinery & Equipment-Rental Investigation/Crime Prevention 44.81 TELEPHONE 297469 16150069 0301.63526/5/2019 Telephone Circuits IT-Gen & Admn 12.55 TELEPHONE 297469 16150069 0501.63476/5/2019 Telephone Service & Line Charg General & Admn-Finance 14.79 TELEPHONE 297469 16150069 1108.63476/5/2019 Telephone Service & Line Charg Communications 5.83 TELEPHONE 297469 16150069 2460.63476/5/2019 Telephone Service & Line Charg Building And Grounds 3.58 TELEPHONE 297469 16150069 1221.63476/5/2019 Telephone Service & Line Charg Administration-Fire 51.12 TELEPHONE 297469 16150069 9116.63526/5/2019 Telephone Circuits Cedar Grove Parking Garage 51.12 TELEPHONE 297469 16150069 9116.63526/5/2019 Telephone Circuits Cedar Grove Parking Garage 51.12 TELEPHONE 297469 16150069 9116.63526/5/2019 Telephone Circuits Cedar Grove Parking Garage 51.12 TELEPHONE 297469 16150069 9116.63526/5/2019 Telephone Circuits Cedar Grove Parking Garage 51.12 TELEPHONE 297469 16150069 9116.63526/5/2019 Telephone Circuits Cedar Grove Parking Garage 51.12 TELEPHONE 297469 16150069 9116.63526/5/2019 Telephone Circuits Cedar Grove Parking Garage 20.47 TELEPHONE 297469 16150069 6101.63476/5/2019 Telephone Service & Line Charg Water -Administration 41.92 TELEPHONE 297469 16150069 6146.63476/5/2019 Telephone Service & Line Charg North Plant Building 41.93 TELEPHONE 297469 16150069 6146.63476/5/2019 Telephone Service & Line Charg North Plant Building 41.93 TELEPHONE 297469 16150069 6146.63476/5/2019 Telephone Service & Line Charg North Plant Building 41.93 TELEPHONE 297469 16150069 6146.63476/5/2019 Telephone Service & Line Charg North Plant Building 41.93 TELEPHONE 297469 16150069 6146.63476/5/2019 Telephone Service & Line Charg North Plant Building 41.93 TELEPHONE 297469 16150069 6154.63476/5/2019 Telephone Service & Line Charg South Plant Building 41.93 TELEPHONE 297469 16150069 6154.63476/5/2019 Telephone Service & Line Charg South Plant Building 41.94 TELEPHONE 297469 16150069 6154.63476/5/2019 Telephone Service & Line Charg South Plant Building 41.95 TELEPHONE 297469 16150069 6239.63476/5/2019 Telephone Service & Line Charg Lift Station Maintenanc/Repair 41.95 TELEPHONE 297469 16150069 6239.63476/5/2019 Telephone Service & Line Charg Lift Station Maintenanc/Repair 1.34 TELEPHONE 297469 16150069 6101.63476/5/2019 Telephone Service & Line Charg Water -Administration 27.30 TELEPHONE 297469 16150069 6601.63476/5/2019 Telephone Service & Line Charg General/Administrative-Arena 1.79 TELEPHONE 297469 16150069 6601.63476/5/2019 Telephone Service & Line Charg General/Administrative-Arena 27.30 TELEPHONE 297469 16150069 6716.63476/5/2019 Telephone Service & Line Charg General Administration 1.79 TELEPHONE 297469 16150069 6716.63476/5/2019 Telephone Service & Line Charg General Administration 47.77 TELEPHONE 297469 16150069 6801.63476/5/2019 Telephone Service & Line Charg General & Administrative 3.12 TELEPHONE 297469 16150069 6801.63476/5/2019 Telephone Service & Line Charg General & Administrative 2,597.66 206117 6/7/2019 148129 AMAZON 30.99 FILTER FOR COFFEE MACHINE 297686 445433993875 3304.62336/7/2019 Building Repair Supplies Bldg/Facilities Maintenance 169.90 SUNGLASSES 297687 469695886536 1104.62266/7/2019 Public Safety Supplies Patrolling/Traffic 76.48 DUTY BELT LOOPS 297688 939585869735 1104.62246/7/2019 Clothing/Personal Equipment Patrolling/Traffic 39.90 SUPPLIES 297689 945489553553 1104.62286/7/2019 Ammunition Patrolling/Traffic 85.99 COVERS FOR FUEL PUMPS 297690 449743448597 2401.62226/7/2019 Medical/Rescue/Safety Supplies Gen/Adm-Central Services 6/6/2019City of Eagan 15:53:40R55CKR2LOGIS102V 3Page -Council Check Register by GL Check Register w GL Date & Summary 6/7/20196/3/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206117 6/7/2019 148129 AMAZON Continued... 9.92 SUPPLIES 297691 453776934698 3057.62276/7/2019 Recreation Equipment/Supplies Preschool Programs 200.73 SUPPLIES 297692 478637349733 0301.66606/7/2019 Office Furnishings & Equipment IT-Gen & Admn 1,669.00 TRAPP FARM ELECTRIC FIREPLACE 297693 985697566434 2842.67566/7/2019 Building & Structures Trapp Farm Park 33.00 MARKETFEST 297694 453573794655 3001.62276/7/2019 Recreation Equipment/Supplies General/Admn-Recreation 77.68 PAPER TOWELS 297695 435479536758 6146.62236/7/2019 Building/Cleaning Supplies North Plant Building 179.98 RACK 297696 864954673744 3078.62276/7/2019 Recreation Equipment/Supplies Senior Citizens 147.75 SUPPLIES 297697 434538948797 3057.62276/7/2019 Recreation Equipment/Supplies Preschool Programs 29.95 MARKING WHISKERS 297698 535497474483 3118.62516/7/2019 Athletic Field Supplies Athletic Field Mtn/Setup 49.75 SUPPLIES 297699 957673539439 3061.62276/7/2019 Recreation Equipment/Supplies Market Fest 107.95 SUPPLIES 297699 957673539439 3079.62276/7/2019 Recreation Equipment/Supplies Special Events 60.91 PLATES/CUPS 297700 463698678368 0720.64776/7/2019 Local Meeting Expenses General Admin-Planning & Zonin 47.96 SUPPLIES 297701 459493964387 0301.66606/7/2019 Office Furnishings & Equipment IT-Gen & Admn 30.50 SUPPLIES 297701 459493964387 0301.62706/7/2019 Computer Software IT-Gen & Admn 239.90 EXTERNAL CD DRIVES 297702 579338787777 1104.62206/7/2019 Operating Supplies - General Patrolling/Traffic 38.97 DUAL USB CHARGER OUTLET 297703 437389433766 1105.62126/7/2019 Office Small Equipment Investigation/Crime Prevention 41.30 TOURNIQUET CASE 297704 875543857539 1104.62246/7/2019 Clothing/Personal Equipment Patrolling/Traffic 62.68 GUN CLEANING 297705 444785436579 1104.62286/7/2019 Ammunition Patrolling/Traffic 60.35 FLASH DRIVES 297706 498545555773 1104.62246/7/2019 Clothing/Personal Equipment Patrolling/Traffic 161.44 FLOOR MATS/KEY FOB BATTERIES 297707 435536955339 1104.62316/7/2019 Mobile Equipment Repair Parts Patrolling/Traffic 16.38 MARKETFEST 297708 466565987835 3061.62276/7/2019 Recreation Equipment/Supplies Market Fest 19.99 PRINTER PAPER 297709 557576987693 3081.62276/7/2019 Recreation Equipment/Supplies Arts & Humanities Council 565.17 SUPPLIES 297710 674588653594 3061.62206/7/2019 Operating Supplies - General Market Fest 30.69 SUPPLIES 297711 473344443454 0301.62106/7/2019 Office Supplies IT-Gen & Admn 23.98 IPHONE CASE 297712 755354856577 2010.66606/7/2019 Office Furnishings & Equipment General Engineering 14.80 PENS 297713 958963545537 0720.62106/7/2019 Office Supplies General Admin-Planning & Zonin 210.04 STANDUP STATION-K. WHITE 297714 458748498383 9593.66506/7/2019 Furniture & Fixtures Workers' Compensation Self-In 349.99 SUPPLIES 297715 874596697696 0301.66606/7/2019 Office Furnishings & Equipment IT-Gen & Admn 61.00 SUPPLIES 297716 984735469839 1104.66606/7/2019 Office Furnishings & Equipment Patrolling/Traffic 36.05 PENS 297717 748954784458 0720.62106/7/2019 Office Supplies General Admin-Planning & Zonin 193.75 SUPPLIES 297718 963666747336 2401.62106/7/2019 Office Supplies Gen/Adm-Central Services 264.29 TOOLS 297719 434849769556 2401.62406/7/2019 Small Tools Gen/Adm-Central Services 442.30 KATIE WHITE ERGO 297720 474478689745 9593.66506/7/2019 Furniture & Fixtures Workers' Compensation Self-In 158.14 SUPPLIES 297721 887548687955 2401.62106/7/2019 Office Supplies Gen/Adm-Central Services 33.58 SUPPLIES 297722 875793748834 2201.62206/7/2019 Operating Supplies - General Gen/Adm-Streets 26.19 SUPPLIES 297722 875793748834 2244.62316/7/2019 Mobile Equipment Repair Parts Street Equipment Repair/Mtn 6,099.32 206118 6/7/2019 100360 APPLE FORD LINCOLN APPLE VALLEY 145.44 PO 2019-51 297470 457870 9001.14156/5/2019 Inventory - Parts General Fund 231.16 PO 2019-50 297471 458647 9001.14156/5/2019 Inventory - Parts General Fund 6/6/2019City of Eagan 15:53:40R55CKR2LOGIS102V 4Page -Council Check Register by GL Check Register w GL Date & Summary 6/7/20196/3/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206118 6/7/2019 100360 APPLE FORD LINCOLN APPLE VALLEY Continued... 124.95 RO 661 297472 458931 9001.14156/5/2019 Inventory - Parts General Fund 31.04 RO 698 297596 459325 9001.14156/6/2019 Inventory - Parts General Fund 58.45 RO 701 297597 459810 9001.14156/6/2019 Inventory - Parts General Fund 183.32 RO 699 297598 457749 9001.14156/6/2019 Inventory - Parts General Fund 13.59 RO 717 297599 459718 9001.14156/6/2019 Inventory - Parts General Fund 83.34 RO 729 297600 A1CB35591 9001.14156/6/2019 Inventory - Parts General Fund 871.29 206119 6/7/2019 148650 APPLE VALLEY HIGH SCHOOL 900.00 MARKETFEST 6/12/19 297473 061219 3061.63206/5/2019 Instructors Market Fest 900.00 206120 6/7/2019 141676 ARC DOCUMENT SOLUTIONS LLC 1,443.95 PLOTTER REPAIR 297601 54MNI9019535 6136.65696/6/2019 Maintenance Contracts GIS - Utilities 1,443.95 206121 6/7/2019 144673 ARCADE ELECTRIC 677.42 ELECTRICAL WORK 297474 10831 6827.65356/5/2019 Other Contractual Services Building Maintenance 823.17 ELECTRICAL REPAIR 297475 10830 3313.65356/5/2019 Other Contractual Services Fire Buildings 1,500.59 206122 6/7/2019 121083 ASPEN MILLS 18.45 UNIFORM ITEMS- MARSHALL 297476 237075 1221.62246/5/2019 Clothing/Personal Equipment Administration-Fire 18.45 206123 6/7/2019 142024 BASER & PL UMPIRES 2,875.00 MEN'S SOFTBALL UMPIRES 297480 053019 3048.63276/5/2019 Sporting Event Officials Adult Softball-Men 46.00 WOMEN'S SOFTBALL UMPIRES 297480 053019 3049.63276/5/2019 Sporting Event Officials Adult Softball-Women 92.00 CO-REC SOFTBALL UMPIRES 297480 053019 3050.63276/5/2019 Sporting Event Officials Adult Softball-Co-Rec 3,013.00 206124 6/7/2019 115649 BIG INK DISPLAY GRAPHICS 486.00 BIG INK - ROOM SIGNS 297481 62428 6801.64756/5/2019 Miscellaneous General & Administrative 486.00 206125 6/7/2019 121444 BLUE CROSS AND BLUE SHIELD OF MINNESOTA 62,040.98 MEDICAL INS PREMIUMS - JULY19 297482 19053130835C 9592.20176/5/2019 Ded Payable-Insurance BCBS Benefit Accrual 302,130.09 MEDICAL INS PREMIUMS - JULY19 297482 19053130835C 9592.61516/5/2019 Health Insurance Benefit Accrual 364,171.07 6/6/2019City of Eagan 15:53:40R55CKR2LOGIS102V 5Page -Council Check Register by GL Check Register w GL Date & Summary 6/7/20196/3/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206126 6/7/2019 143561 BLUE TARP FINANCIAL Continued... 39.97 MIXNG STATION 297602 0031207265 3129.62316/6/2019 Mobile Equipment Repair Parts Shop Mtn/General Repairs 39.97 206127 6/7/2019 150424 BLURBERRYBUZZ BODY ART LLC 500.00 MARKETFEST FAMILY NITE 6/19/19 297477 061919 3061.63206/5/2019 Instructors Market Fest 500.00 206128 6/7/2019 151323 BOSTON, HAILEE 244.76 MIDWEST MEDIA FEST TRAVEL 297483 051019 9701.64756/5/2019 Miscellaneous PEG-eligible 244.76 206129 6/7/2019 119552 BOUND TREE MEDICAL LLC 429.56 MEDICAL GLOVES 297484 83218376 1225.62206/5/2019 Operating Supplies - General Fire / EMS Equipment 429.56 206130 6/7/2019 152805 CANTEEN REFRESHMENT SERVICES 508.52 CONCESSION RESALE 297485 141780000061792 6609.68556/5/2019 Merchandise for Resale Concession Sales/Vending 508.52 206131 6/7/2019 115040 CARDIAC SCIENCE, INC. 1,273.60 DEFIB PADS 297486 7357683 1104.62206/5/2019 Operating Supplies - General Patrolling/Traffic 1,273.60 206132 6/7/2019 128578 CDW GOVERNMENT INC. 58.59 STEVENSON, KEYBOARD 297487 SMQ4494 0201.66606/5/2019 Office Furnishings & Equipment General & Admn-Admn 58.59 206133 6/7/2019 101652 CEMSTONE PRODUCT CO. 1,098.00 CEMENT PADS 297488 C2025601 3104.62526/5/2019 Parks & Play Area Supplies Site Amenity Installation 1,140.00 CEMENT FOR TURF SEATING 297489 C2029189 3104.62526/5/2019 Parks & Play Area Supplies Site Amenity Installation 15.00 CUTTING EDGE PROTECTORS 297603 440165 2401.62416/6/2019 Shop Materials Gen/Adm-Central Services 2,253.00 206134 6/7/2019 102503 CHAPMAN, ROBYN 104.98 MILEAGE 1/15/19-6/6/19 297761 060619 0301.63536/6/2019 Personal Auto/Parking IT-Gen & Admn 104.98 206135 6/7/2019 151299 CINTAS 108.60 SHOP TOWELS 297490 4022497648 2401.62416/5/2019 Shop Materials Gen/Adm-Central Services 193.92 SHOP TOWELS 297491 4022497752 2401.62416/5/2019 Shop Materials Gen/Adm-Central Services 6/6/2019City of Eagan 15:53:40R55CKR2LOGIS102V 6Page -Council Check Register by GL Check Register w GL Date & Summary 6/7/20196/3/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206135 6/7/2019 151299 CINTAS Continued... 30.96 RUGS 297492 4022497764 3304.65696/5/2019 Maintenance Contracts Bldg/Facilities Maintenance 30.96 RUGS 297493 4022930655 3304.65696/5/2019 Maintenance Contracts Bldg/Facilities Maintenance 10.34 RUGS 297494 4022930685 3313.65696/5/2019 Maintenance Contracts Fire Buildings 66.58 RUGS 297495 4022497754 3314.65696/5/2019 Maintenance Contracts Central Maintenance 49.00 RUGS 297496 4022497760 3314.65696/5/2019 Maintenance Contracts Central Maintenance 490.36 206136 6/7/2019 147895 CJ SPRAY 872.83 LINING CART SYSTEM REPAIR 297497 3131744 3127.64256/5/2019 Mobile Equipment Repair Labor Equipment Maintenance/Repair 872.83 206137 6/7/2019 154192 CLEANCHOICE ENERGY 661.99 SOLAR ENERGY 4/1/19-4/30/19 297498 3303817 9116.64056/5/2019 Electricity Cedar Grove Parking Garage 661.99 206138 6/7/2019 142286 COMCAST 8.20 6/9/19-7/8/19 297504 877210508073668 5-060119 6146.65356/5/2019 Other Contractual Services North Plant Building 8.12-COMCAST TV FOR PD MAY19 297742 877210508005718 1-042019 1104.65696/6/2019 Maintenance Contracts Patrolling/Traffic 16.92 COMCAST TV FOR PD JUN19 297743 877210508005718 1-052019 1104.65696/6/2019 Maintenance Contracts Patrolling/Traffic 17.00 206139 6/7/2019 153524 COMCAST 775.00 COMCAST LINE TO BANDSHELL 297503 81350072 9704.65356/5/2019 Other Contractual Services Non-ETV CIP expenditures 775.00 206140 6/7/2019 100038 COMMERCIAL ASPHALT 57.58 BITUMINOUS REPAIR 297499 190515 2220.62556/5/2019 Street Repair Supplies Bituminous Surface Maint 1,777.00 ASPHALT FOR WATERMAIN PATCHES 297499 190515 6160.62556/5/2019 Street Repair Supplies Main Maintenance/Repair 1,834.58 206141 6/7/2019 154271 CONTINENTAL BALLET COMPANY 150.00 CONT. BALLET FOR SENIOR TRIP 297505 120619 3078.63286/5/2019 Special Events/Admission Fees Senior Citizens 150.00 206142 6/7/2019 152916 CORNERSTONE PARKING GROUP 81,499.10 RELIABLE SNOW REMOVE #7884 297500 1716 9116.65356/5/2019 Other Contractual Services Cedar Grove Parking Garage 15,277.00 RELIABLE SNOW REMOVE #0935 297500 1716 9116.65356/5/2019 Other Contractual Services Cedar Grove Parking Garage 6/6/2019City of Eagan 15:53:40R55CKR2LOGIS102V 7Page -Council Check Register by GL Check Register w GL Date & Summary 6/7/20196/3/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206142 6/7/2019 152916 CORNERSTONE PARKING GROUP Continued... 96,776.10 206143 6/7/2019 154056 CORPORATE FOUR INSURANCE AGENCY 10,500.00 INSURANCE AGENT FEE 7/19-7/20 297506 1270819 9591.63856/5/2019 Insurance Risk Management 10,500.00 206144 6/7/2019 144270 COVERTTRACK GROUP INC. (R) 98.00 STEALTH BATTERY REPLACE 297501 32468 9695.66806/5/2019 Mobile Equipment Dakota Co Drug Task Force 98.00 206145 6/7/2019 100688 CROWN RENTAL 208.66 RENTAL TRENCHER 297502 294428-1 3107.64576/5/2019 Machinery & Equipment-Rental Building/Structure Constr 208.66 206146 6/7/2019 102141 DAK CTY SHERIFF'S OFFICE 79.30 Q1 2019 ANTI-HEROIN TF OVERTIM 297507 2019 ANTI HEROIN Q1 OT 9695.6580 AHT196/5/2019 Reimb to Cities & Counties Dakota Co Drug Task Force 79.30 206147 6/7/2019 100048 DAK CTY TECHNICAL COLLEGE 325.00 TRAINING DCTC 297744 466120 1104.64766/6/2019 Conferences/Meetings/Training Patrolling/Traffic 975.00 TRNG DCTC EVOC PIT 297745 476269 1104.64766/6/2019 Conferences/Meetings/Training Patrolling/Traffic 1,000.00 TRNG DCTC EVOC 297746 475171 1105.64766/6/2019 Conferences/Meetings/Training Investigation/Crime Prevention 2,300.00 206148 6/7/2019 110921 DAKOTA AWARDS & ENGRAVING 6.00 HISTORY WALL NAMEPLATES 297759 20208 1221.62246/6/2019 Clothing/Personal Equipment Administration-Fire 9.00 LETTERS FOR PHOTO WALL 297760 20342 1221.62246/6/2019 Clothing/Personal Equipment Administration-Fire 15.00 206149 6/7/2019 154393 DC WELL DRILLING 1,680.00 RANGE WELL REPAIR 297753 1055 1104.63106/6/2019 Professional Services-General Patrolling/Traffic 6,397.85 RANGE WELL REPAIR 297754 1054 1104.63106/6/2019 Professional Services-General Patrolling/Traffic 8,077.85 206150 6/7/2019 100053 DELEGARD TOOL CO 40.00 FUSES FOR FLUKE METER 297508 129892 2401.62416/5/2019 Shop Materials Gen/Adm-Central Services 32.15 RED BOX -SIDECUTTER 297604 132655 2401.62416/6/2019 Shop Materials Gen/Adm-Central Services 72.15 6/6/2019City of Eagan 15:53:40R55CKR2LOGIS102V 8Page -Council Check Register by GL Check Register w GL Date & Summary 6/7/20196/3/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206151 6/7/2019 101784 DISCOUNT STEEL INC.Continued... 148.14 UNIT1206 297605 4464881 9001.14156/6/2019 Inventory - Parts General Fund 148.14 206152 6/7/2019 154277 EAGAN APARTMENTS 3,316.49 12521-OVRPMNT 1125 DUCKWOOD TR 297509 052119 9220.22506/5/2019 Escrow Deposits Public Utilities 3,316.49 206153 6/7/2019 102620 ECOLAB 4,956.40 CHEMICALS 297510 3566059 6720.62446/5/2019 Chemicals & Chemical Products Pool Attendant 4,137.10 CHEMICALS 297511 3619561 6720.62446/5/2019 Chemicals & Chemical Products Pool Attendant 9,093.50 206154 6/7/2019 151082 EDGEWATER TITLE GROUP LLC 835.56 12524-OVRPMNT 3977 CEDAR GROVE 297512 052119 9220.22506/5/2019 Escrow Deposits Public Utilities 835.56 206155 6/7/2019 102938 ELERT & ASSOCIATES 1,752.50 FIBER ENGINEERING 297513 E-18-0511-05 6439.63106/5/2019 Professional Services-General Lift Station Maintenanc/Repair 1,752.50 206156 6/7/2019 142452 EMCS INC. 434.00 DRUGTRAK MAINTAIN JAN-AUG 20 297514 14899 9695.14316/5/2019 Prepaid Expenses - Current Dakota Co Drug Task Force 216.00 DRUGTRAK MAINTAIN SEP-DEC 19 297514 14899 9695.64806/5/2019 Licenses, Permits and Taxes Dakota Co Drug Task Force 650.00 206157 6/7/2019 152585 EPG SECURITY GROUP 99.80 EPG.SECURITY 297663 16122 6801.65356/6/2019 Other Contractual Services General & Administrative 99.80 206158 6/7/2019 121487 FARMINGTON POLICE DEPARTMENT (R) 257.28 Q1 2019 ANTI-HEROIN TF OVERTIM 297515 2019 ANT HEROIN Q1 OT 9695.6580 AHT196/5/2019 Reimb to Cities & Counties Dakota Co Drug Task Force 257.28 206159 6/7/2019 100451 FASTENAL COMPANY 49.17 HARDWARE 297516 MNTC1223010 3104.62206/5/2019 Operating Supplies - General Site Amenity Installation 49.17 206160 6/7/2019 100437 FILTRATION SYSTEMS INC 383.21 FILTERS 297517 91603 3304.62336/5/2019 Building Repair Supplies Bldg/Facilities Maintenance 6/6/2019City of Eagan 15:53:40R55CKR2LOGIS102V 9Page -Council Check Register by GL Check Register w GL Date & Summary 6/7/20196/3/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206160 6/7/2019 100437 FILTRATION SYSTEMS INC Continued... 383.21 206161 6/7/2019 153078 FIREHOUSE ID 38.48 EXPLORER NAMEPLATES 297518 535 1228.62246/5/2019 Clothing/Personal Equipment Inspection and Prevention 27.20 MISC NAMEPLATES 297519 559 1221.62246/5/2019 Clothing/Personal Equipment Administration-Fire 65.68 206162 6/7/2019 143971 FLEETPRIDE 39.34 RO 664 297520 27570895 9001.14156/5/2019 Inventory - Parts General Fund 400.50 RO 663 297521 27522703 9001.14156/5/2019 Inventory - Parts General Fund 439.84 206163 6/7/2019 101684 FUTHEY, MARY 66.70 MILEAGE REIMB 4/5/19-5/31/19 297532 053119 0501.63536/5/2019 Personal Auto/Parking General & Admn-Finance 66.70 206164 6/7/2019 147955 GALLS LLC 220.00 UNIFORM COULSON 297522 012777941 1104.62246/5/2019 Clothing/Personal Equipment Patrolling/Traffic 44.55 UNIFORM NEW 297523 012787433 1101.62246/5/2019 Clothing/Personal Equipment General/Admn-Police 17.10 UNIFORM PETERSON 297524 012787863 1104.62246/5/2019 Clothing/Personal Equipment Patrolling/Traffic 248.25 UNIFORM LEJCHER 297525 012789933 1104.62246/5/2019 Clothing/Personal Equipment Patrolling/Traffic 82.75 UNIFORM JORGENSON 297526 012789968 1104.62246/5/2019 Clothing/Personal Equipment Patrolling/Traffic 248.25 UNIFORM SWEENEY 297527 012789969 1104.62246/5/2019 Clothing/Personal Equipment Patrolling/Traffic 250.00 SWAT BADGES 297528 012792663 1104.62246/5/2019 Clothing/Personal Equipment Patrolling/Traffic 82.75 UNIFORM JORGENSON 297529 012811156 1104.62246/5/2019 Clothing/Personal Equipment Patrolling/Traffic 69.00 UNIFORM PATHWAYS 297530 012800240 1104.62246/5/2019 Clothing/Personal Equipment Patrolling/Traffic 1,262.65 206165 6/7/2019 141861 GEARGRID CORPORATION 1,958.40 GEAR GRID, PD SWAT LOCKERS 30%297533 SO 23247 5042.66606/5/2019 Office Furnishings & Equipment Phase 1- FF&E 1,958.40 206166 6/7/2019 100465 GERTEN GREENHOUSES 303.75 ECC REPLACEMENTS 297606 44720 /6 3215.66306/6/2019 Other Improvements Landscape Planting-Non-park 49.95 RIVER ROCK 297607 8362 /7 3217.62506/6/2019 Landscape Material & Supplies Landscape Mtn-Non-park sites 72.00 HYDRANGEA 297608 46373 /6 3215.66306/6/2019 Other Improvements Landscape Planting-Non-park 375.40 PLANTS FOR ECC POTS 297609 45563 /6 3215.66306/6/2019 Other Improvements Landscape Planting-Non-park 800.00 ECC REPLACEMENTS 297610 45278 /6 3215.66306/6/2019 Other Improvements Landscape Planting-Non-park 621.78 ECC GRASSES 297611 459562/1 3215.66306/6/2019 Other Improvements Landscape Planting-Non-park 687.83 ECC POTS 297612 458988/1 3215.66306/6/2019 Other Improvements Landscape Planting-Non-park 6/6/2019City of Eagan 15:53:40R55CKR2LOGIS102V 10Page -Council Check Register by GL Check Register w GL Date & Summary 6/7/20196/3/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206166 6/7/2019 100465 GERTEN GREENHOUSES Continued... 49.50 ECC GRASSES 297613 44760 /6 3215.66306/6/2019 Other Improvements Landscape Planting-Non-park 512.35 POTTING SOIL 297614 12220 /W 3215.62506/6/2019 Landscape Material & Supplies Landscape Planting-Non-park 1,158.60 ECC ANNUALS 297615 12218 /W 3215.66306/6/2019 Other Improvements Landscape Planting-Non-park 6,143.91 ECC ANNUALS MAIN ORDER 297616 12048 /W 3215.66306/6/2019 Other Improvements Landscape Planting-Non-park 634.20 BULK BEDDING MIX 297617 11849 /W 3217.62506/6/2019 Landscape Material & Supplies Landscape Mtn-Non-park sites 105.90 CHEMICALS AND SPRAYER 297618 2403 /12 3206.62446/6/2019 Chemicals & Chemical Products Chemical Appl-Plant Health Mgt 340.00 CLIFF LAKE MEDIAN REPLACEMENT 297619 46426 /6 3215.66306/6/2019 Other Improvements Landscape Planting-Non-park 11,855.17 206167 6/7/2019 147866 GIBBS, JOE 22.04 MILEAGE REIMB 5/20-5/30/19 297534 053019 0501.63536/5/2019 Personal Auto/Parking General & Admn-Finance 22.04 206168 6/7/2019 101884 GRAFIX SHOPPE 255.00 UTV GRAPHICS 297747 127737 1224.64256/6/2019 Mobile Equipment Repair Labor Engineer 255.00 206169 6/7/2019 100990 GRAINGER 528.31 SUMP PUMP REPLACEMENT NTP 297531 9186531399 6146.62606/5/2019 Utility System Parts/Supplies North Plant Building 528.31 206170 6/7/2019 154325 HAGER, SHIRLEY 70.00 ACTIVITY REFUND 297535 1038111 3001.22506/5/2019 Escrow Deposits General/Admn-Recreation 70.00 206171 6/7/2019 100085 HARDWARE HANK 11.99 WELL 1 PLUMBING 297536 1830440 6148.62336/5/2019 Building Repair Supplies North Well Field .80 HARDWARE WELL 14 297537 1828310 6148.62306/5/2019 Repair/Maintenance Supplies-Ge North Well Field 7.16 RO 684 297538 1830173 9001.14156/5/2019 Inventory - Parts General Fund 46.56 NUTS, BOLTS AND ASS 297539 1835971 6719.62306/5/2019 Repair/Maintenance Supplies-Ge Building Maintenance 14.94 NUTS, BOLTS AND ASS 297540 1834413 6719.62306/5/2019 Repair/Maintenance Supplies-Ge Building Maintenance 19.25 POOL REPAIR SUPPLIES 297541 1834444 6720.62306/5/2019 Repair/Maintenance Supplies-Ge Pool Attendant 22.15 SUPPLIES 297542 1832755 6720.62406/5/2019 Small Tools Pool Attendant 43.26 TAPE/DRILL BIT TRAFFIC COUNTER 297549 1835906 2010.62206/5/2019 Operating Supplies - General General Engineering 8.98 RO 722 297620 1836398 9001.14156/6/2019 Inventory - Parts General Fund 23.48 297621 1837619 3222.62316/6/2019 Mobile Equipment Repair Parts Equipment Mtn 70.39 SUPPLIES 297623 1836648 3201.62206/6/2019 Operating Supplies - General Administrative/General 89.34 SUPPLIES 297624 1836482 3222.64256/6/2019 Mobile Equipment Repair Labor Equipment Mtn 358.30 6/6/2019City of Eagan 15:53:40R55CKR2LOGIS102V 11Page -Council Check Register by GL Check Register w GL Date & Summary 6/7/20196/3/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206172 6/7/2019 100064 HAWKINS WATER TRTMNT GROUP INC Continued... 2,001.02 WET END OF POLY PUMPS 297543 4502704 6147.62606/5/2019 Utility System Parts/Supplies North Plant Production 2,001.02 206173 6/7/2019 100267 HAYES ELECTRIC 77.47 FACILITY REPAIR PARTS 297544 4312 3109.62396/5/2019 Park Facility Repair Parts Lighting Maintenance 2,350.00 FACILITY REPAIR LABOR 297544 4312 3109.64316/5/2019 Park Facility Repair-Labor Lighting Maintenance 68.74 FACILITY REPAIR PARTS 297545 4316 3109.62396/5/2019 Park Facility Repair Parts Lighting Maintenance 1,786.00 FACILITY REPAIR LABOR 297545 4316 3109.64316/5/2019 Park Facility Repair-Labor Lighting Maintenance 4,282.21 206174 6/7/2019 113918 HILLYARD 289.85-GYM RE-SURFACING SUPPLIES 297546 800413867 6827.65356/5/2019 Other Contractual Services Building Maintenance 839.73 CUSTODIAL SUPPLIES 297547 603446639 6827.62236/5/2019 Building/Cleaning Supplies Building Maintenance 122.54 CUSTODIAL SUPPLIES 297548 603454275 6827.62236/5/2019 Building/Cleaning Supplies Building Maintenance 672.42 206175 6/7/2019 102599 HIRSHFIELD'S PAINT MANUFACTURING 1,900.00 FIELD PAINT 297550 0000953-IN 3118.62516/5/2019 Athletic Field Supplies Athletic Field Mtn/Setup 1,900.00 206176 6/7/2019 141048 HORNSTEIN, CHERYL 2,845.65 MUSIC FINAL SPRING BILL 297625 3-060319 3057.63206/6/2019 Instructors Preschool Programs 2,845.65 206177 6/7/2019 100089 HOSE CONVEYORS INC 50.68 MIXNG STATION 297622 80672 3127.62316/6/2019 Mobile Equipment Repair Parts Equipment Maintenance/Repair 50.68 206178 6/7/2019 154275 HOUSE OF DANCE 675.00 MARKETFEST 6/19/19 297551 061919 3061.63206/5/2019 Instructors Market Fest 675.00 206179 6/7/2019 154407 HUGUNIN, DEBRA 200.00 2019 EAB REIMBURSEMENT 297626 2019 EAB-ASH TREE REMOVAL 3209.68606/6/2019 Contributions/Cost Sharing Pay Plant Inspections-Private Prop 200.00 206180 6/7/2019 124916 INSPEC 1,950.00 ROOF REPAIRS 297552 RM0358-1 9336.65356/5/2019 Other Contractual Services Gen Facilities Renew & Replmt 1,950.00 6/6/2019City of Eagan 15:53:40R55CKR2LOGIS102V 12Page -Council Check Register by GL Check Register w GL Date & Summary 6/7/20196/3/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206180 6/7/2019 124916 INSPEC Continued... 206181 6/7/2019 153754 ITS A SECRET LLC 1,300.00 MARKETFEST 6/26/19 297553 062619 3061.63206/5/2019 Instructors Market Fest 1,300.00 206182 6/7/2019 111113 JEFFERSON FIRE & SAFETY, INC. 1,619.60 FIREFIGHTING FOAM 297554 IN105800 1225.62306/5/2019 Repair/Maintenance Supplies-Ge Fire / EMS Equipment 1,619.60 206183 6/7/2019 151197 JOHNSON, TIM 280.30 2019 OAK WILT COST SHARE 297627 2019 OAK WILT-FI 3209.68606/6/2019 Contributions/Cost Sharing Pay Plant Inspections-Private Prop 280.30 206184 6/7/2019 117810 JPS ENTERTAINMENT 200.00 MARKETFEST 6/19/19 297555 061919 3061.63206/5/2019 Instructors Market Fest 200.00 206185 6/7/2019 119878 KATH FUEL 19,416.26 GASOLINE TANK2 297556 654060 9001.14116/5/2019 Inventory - Motor Fuels General Fund 19,416.26 206186 6/7/2019 154327 KLEINSCHRODT, ALI 29.00 ALI - MILEAGE 5/14/19 297557 051419 6801.63536/5/2019 Personal Auto/Parking General & Administrative 29.00 206187 6/7/2019 138660 KNOLL, MARGARET 139.97 UNIFORM KNOLL 297748 052719 1107.62246/6/2019 Clothing/Personal Equipment Support Services 139.97 206188 6/7/2019 127571 KOEHLE, JESSICA 52.00 FISHING LICENSE (KIDS CLINICS)297749 053019 6538.64806/6/2019 Licenses, Permits and Taxes Pub Information/Education 18.20 SUPPLIES 297749 053019 6501.62206/6/2019 Operating Supplies - General G/A - Water Quality 70.20 206189 6/7/2019 147794 LAKEVILLE POLICE DEPARTMENT 226.49 Q1 2019 ANTI-HEROIN TF OVERTIM 297558 2019 ANTI HEROIN Q1 OT 9695.6580 AHT196/5/2019 Reimb to Cities & Counties Dakota Co Drug Task Force 226.49 6/6/2019City of Eagan 15:53:40R55CKR2LOGIS102V 13Page -Council Check Register by GL Check Register w GL Date & Summary 6/7/20196/3/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206190 6/7/2019 131038 LANDS END BUSINESS OUTFITTERS Continued... 109.89 UNIFORM SUPPORT SERVICES 297750 SIN7447739 1107.62246/6/2019 Clothing/Personal Equipment Support Services 109.89 206191 6/7/2019 100420 LEAGUE OF MINN CITIES INS TRUST 21,033.35 CLAIM GL83429 297559 4767 9591.63866/5/2019 Insurance Deductible Risk Management 21,033.35 206192 6/7/2019 128864 LEGACY CREATIVE IMAGES 700.00 MARKETFEST FAMILY NITE 6/19/19 297560 061919 3061.63206/5/2019 Instructors Market Fest 700.00 206193 6/7/2019 107647 LUTOVSKY, MICHELLE 28.42 MILEAGE 4/1/19-5/31/19 297561 053119 2010.62356/5/2019 Fuel, Lubricants, Additives General Engineering 28.42 206194 6/7/2019 100116 MACQUEEN EQUIP 620.29 RO 719 297628 P20254 9001.14156/6/2019 Inventory - Parts General Fund 11.44 RO 716 297629 P20282 9001.14156/6/2019 Inventory - Parts General Fund 631.73 206195 6/7/2019 114678 MAGUIRE, MIKE 17.00 REG COM WKSHP - PARKG REIMB 297562 052919 0101.64776/5/2019 Local Meeting Expenses Legislative/Policy Development 120.91 MAY 2019 MILEAGE 297563 052919-1 0101.63536/5/2019 Personal Auto/Parking Legislative/Policy Development 137.91 206196 6/7/2019 145890 MANSFIELD OIL COMPANY 15,072.00 GASOLINE TANK 2 297564 457740 9001.14116/5/2019 Inventory - Motor Fuels General Fund 15,072.00 206197 6/7/2019 100118 MARKS TOWING 300.00 FORFEITURE TOW FEES 297565 514224 9115.65386/5/2019 Towing Charges DWI Forfeiture 300.00 206198 6/7/2019 100849 MID AMERICA BUSINESS SYSTEMS 3,856.33 SCANNING - BUILDING INSPECTION 297566 746084 0401.65356/5/2019 Other Contractual Services General & Admn-City Clerk 3,856.33 206199 6/7/2019 146784 MID NORTHERN SERVICES 1,082.30 CONT G SL G44 297567 24503 6301.64326/5/2019 Utility System Repair-Labor Street Lighting 1,082.30 6/6/2019City of Eagan 15:53:40R55CKR2LOGIS102V 14Page -Council Check Register by GL Check Register w GL Date & Summary 6/7/20196/3/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206199 6/7/2019 146784 MID NORTHERN SERVICES Continued... 206200 6/7/2019 154353 MILLER, MITCH 98.50 IRRIG DAMAGE 4548 MAJESTIC OAK 297568 060419 8319.67186/5/2019 Project - Other Charges P 1319 Majestic Oaks 1st-3rd 98.50 206201 6/7/2019 101881 MN CITY COUNTY MGMT ASSOC. 216.42 MCMA DUES, OSBERG 2019/2020 297751 19/20 OSBERG 0201.64796/6/2019 Dues and Subscriptions General & Admn-Admn 186.88 MCMA DUES, MILLER 2019/2020 297752 19/20 MILLER 0201.64796/6/2019 Dues and Subscriptions General & Admn-Admn 403.30 206202 6/7/2019 138430 MN ENERGY RESOURCES CORP (R) 89.45 MAY 2019 NATURAL GAS 297569 0507678830-0000 1-MAY19 9695.64106/5/2019 Natural Gas Service Dakota Co Drug Task Force 100.51 APR 2019 NATURAL GAS 297570 0504461082-0000 1-MAY19 9695.64106/5/2019 Natural Gas Service Dakota Co Drug Task Force 189.96 206203 6/7/2019 149402 MN MECHANICAL SOLUTIONS INC. 49,115.00 LEXDIF BOOSTER STATION REHAB 297630 042319 6133.6630 P12886/6/2019 Other Improvements Booster Station Maint/Repair 49,115.00 206204 6/7/2019 145327 MNSPECT LLC 7,980.00 5/13/19-5/24/19 297571 7850 0805.63106/5/2019 Professional Services-General Construction Insp-Field 7,980.00 206205 6/7/2019 100146 MTI DISTR CO 184.77 IRRIGATION PARTS MTI 297572 1212424-00 3117.62346/5/2019 Field/Other Equipment Repair Irrigation System Mtn/Install 108.53 IRRIGATION PARTS MTI 297573 1212892-00 3117.62346/5/2019 Field/Other Equipment Repair Irrigation System Mtn/Install 261.68 IRRIGATION PARTS MTI 297574 1213634-00 3117.62346/5/2019 Field/Other Equipment Repair Irrigation System Mtn/Install 554.98 206206 6/7/2019 154307 NAOG-BAN, GANGA TAMDJI 37.00 ACTIVITY REFUND 297575 1035587 3001.22506/5/2019 Escrow Deposits General/Admn-Recreation 37.00 206207 6/7/2019 104390 NARDINI FIRE EQUIPMENT 420.00 FIRE SUPPRESSION INSPECTION 297576 IN00109240 0301.65696/5/2019 Maintenance Contracts IT-Gen & Admn 459.00 FIRE ALARM INSPECTION 297577 IN00109168 3313.65696/5/2019 Maintenance Contracts Fire Buildings 1,057.50 FIRE ALARM INSPECTION 297578 IN00109164 3313.65696/5/2019 Maintenance Contracts Fire Buildings 1,936.50 6/6/2019City of Eagan 15:53:40R55CKR2LOGIS102V 15Page -Council Check Register by GL Check Register w GL Date & Summary 6/7/20196/3/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206207 6/7/2019 104390 NARDINI FIRE EQUIPMENT Continued... 206208 6/7/2019 131680 NATIONAL INDEPENDENT HEALTH CLUB ASSOC 399.00 NIHCA SERVICES 297579 102784 6801.65356/5/2019 Other Contractual Services General & Administrative 399.00 206209 6/7/2019 138266 NATURAL SHORE TECHNOLOGIES INC. 5,225.00 CEDARPOND (PLAN IT 65-150004)297580 4152 6541.67596/5/2019 General Landscaping/Furnishing Capital Proj-Renew&Repl-cr1126 5,225.00 206210 6/7/2019 100454 NORTHERN AIR CORP 398.18 HVAC REPAIR 297581 160828 3315.65356/5/2019 Other Contractual Services City Hall 398.18 206211 6/7/2019 122435 OFFICE DEPOT (R) 173.32 CARTRIDGE, COFFEE, LINER 297582 311181428001 9695.62106/5/2019 Office Supplies Dakota Co Drug Task Force 11.52 TISSUE 297583 316285099001 9695.62106/5/2019 Office Supplies Dakota Co Drug Task Force 8.79 USB MULTI CARD 297584 316285098001 9695.62106/5/2019 Office Supplies Dakota Co Drug Task Force 82.10 BAGS, TOWEL, CUPS 297585 316284639001 9695.62106/5/2019 Office Supplies Dakota Co Drug Task Force 275.73 206212 6/7/2019 108599 OFFICE DEPOT, INC. 3.59 OFFICE SUPPLIES 297586 317382988001 0201.62106/5/2019 Office Supplies General & Admn-Admn 49.58 OFFICE SUPPLIES 297586 317382988001 0501.62106/5/2019 Office Supplies General & Admn-Finance 13.58 OFFICE SUPPLIES 297586 317382988001 3001.62106/5/2019 Office Supplies General/Admn-Recreation 12.39 OFFICE SUPPLIES 297586 317382988001 1001.62106/5/2019 Office Supplies General/Admn-Human Resources 21.09 OFFICE SUPPLIES 297587 317850249001 0201.62106/5/2019 Office Supplies General & Admn-Admn 21.09 OFFICE SUPPLIES 297587 317850249001 0501.62106/5/2019 Office Supplies General & Admn-Finance 21.09 OFFICE SUPPLIES 297587 317850249001 3001.62106/5/2019 Office Supplies General/Admn-Recreation 13.06 OFFICE SUPPLIES 297587 317850249001 1001.62106/5/2019 Office Supplies General/Admn-Human Resources 68.96 PROGRAM SUPPLIES 297588 319513550001 3081.62276/5/2019 Recreation Equipment/Supplies Arts & Humanities Council 99.20 PROGRAM SUPPLIES 297589 319516653001 3081.62276/5/2019 Recreation Equipment/Supplies Arts & Humanities Council 76.93 OFFICE SUPPLIES 297590 319509471001 3001.62106/5/2019 Office Supplies General/Admn-Recreation 141.33 DEB/GISINTERNS.297591 318740776001 6146.62106/5/2019 Office Supplies North Plant Building 34.20 OFFICE SUPPLIES 297595 319516654001 3081.62276/5/2019 Recreation Equipment/Supplies Arts & Humanities Council 576.09 206213 6/7/2019 109423 OFFICE TEAM 981.60 FRONT DESK TEMP-HENKE 297592 53516238 2401.61306/5/2019 Salaries and Wages - Temporary Gen/Adm-Central Services 981.60 6/6/2019City of Eagan 15:53:40R55CKR2LOGIS102V 16Page -Council Check Register by GL Check Register w GL Date & Summary 6/7/20196/3/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206214 6/7/2019 142236 ORIGINAL WATERMEN Continued... 726.00 SWIMSUITS 297593 S62834 6716.62246/5/2019 Clothing/Personal Equipment General Administration 726.00 206215 6/7/2019 144492 OSBERG, DAVE 199.17 MAY 2019 MILEAGE 297594 051519 0201.63536/5/2019 Personal Auto/Parking General & Admn-Admn 199.17 206216 6/7/2019 100215 PEPPER, TOM 793.09 GFOA 5/19-5/22/19 297664 052219 0501.64766/6/2019 Conferences/Meetings/Training General & Admn-Finance 793.09 206217 6/7/2019 102809 PIONEER PRESS 650.92 PD NEWS PAPER 6/19/19-6/18/20 297755 11659824-061919 1107.62156/6/2019 Reference Materials Support Services 650.92 206218 6/7/2019 149730 POND COMPANY, THE 875.00 ECC PLAZA POND SPRING CLEANING 297631 891 3217.63106/6/2019 Professional Services-General Landscape Mtn-Non-park sites 875.00 206219 6/7/2019 144472 PRECISE MRM LLC 653.03 AVL 297632 200-1021293 0301.65696/6/2019 Maintenance Contracts IT-Gen & Admn 653.03 206220 6/7/2019 154289 RAKOS, TAMI 257.07 12524-OVRPMNT 4172 DIAMOND DR 297633 052119 9220.22506/6/2019 Escrow Deposits Public Utilities 257.07 206221 6/7/2019 143557 RANDSTAD (R) 1,126.68 EVID TECH 5/12-5/18/19 297634 R24915425 9695.65616/6/2019 Temporary Help-Labor/Clerical Dakota Co Drug Task Force 885.83 ADMIN ASSIST 5/12-5/18/19 297634 R24915425 9695.65616/6/2019 Temporary Help-Labor/Clerical Dakota Co Drug Task Force 1,295.68 EVID TECH 5/19-5/25/19 297635 R24949028 9695.65616/6/2019 Temporary Help-Labor/Clerical Dakota Co Drug Task Force 1,269.71 ADMIN ASSIST 5/19-5/25/19 297635 R24949028 9695.65616/6/2019 Temporary Help-Labor/Clerical Dakota Co Drug Task Force 4,577.90 206222 6/7/2019 152980 REMTECH INC. PEST PROTECTION 173.60 PEST CONTROL 297636 12109 3304.65356/6/2019 Other Contractual Services Bldg/Facilities Maintenance 173.60 206223 6/7/2019 150405 RMB ENVIRONMENTAL LABORATORIES INC 115.00 WQ MONITORING ANALYSES 297637 442588 6528.63236/6/2019 Testing Services Basin Mgmt-Water Spl/Studies/M 6/6/2019City of Eagan 15:53:40R55CKR2LOGIS102V 17Page -Council Check Register by GL Check Register w GL Date & Summary 6/7/20196/3/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206223 6/7/2019 150405 RMB ENVIRONMENTAL LABORATORIES INC Continued... 695.00 WQ MONITORING ANALYSES 297638 442576 6528.63236/6/2019 Testing Services Basin Mgmt-Water Spl/Studies/M 810.00 206224 6/7/2019 144714 ROCK HARD LANDSCAPE SUPPLY 1,200.00 HARDWOOD MULCH 297644 71678 9111.65716/6/2019 Tree mitigation Tree mitigation 1,200.00 HARDWOOD MULCH 297645 71907 9111.65716/6/2019 Tree mitigation Tree mitigation 1,200.00 HARDWOOD MULCH 297646 70893 9111.65716/6/2019 Tree mitigation Tree mitigation 2,000.00 CERT. PLAYGROUND MULCH 297756 71132 3101.62526/6/2019 Parks & Play Area Supplies Playground Maintenance 5,600.00 206225 6/7/2019 100683 SAMS CLUB GECF 34.92 SUPPLIES 297723 006623 3075.62276/7/2019 Recreation Equipment/Supplies CDBG - Teens 25.84 SUPPLIES 297723 006623 3027.62276/7/2019 Recreation Equipment/Supplies Holz Farm 153.60 GRANOLA BARS 297724 001850-042419 1221.62206/7/2019 Operating Supplies - General Administration-Fire 35.76 WATER/GRANOLA BARS 297725 007259 1101.64776/7/2019 Local Meeting Expenses General/Admn-Police 46.90 JUICE/GOLDFISH/PRETZELS 297726 006646 3075.62276/7/2019 Recreation Equipment/Supplies CDBG - Teens 32.09 CLEANING SUPPLIES 297727 002251 1221.62206/7/2019 Operating Supplies - General Administration-Fire 281.76 CANDY/PRETZELS/COOKIES 297728 002317-042619 6629.68556/7/2019 Merchandise for Resale Vending 79.70 CAKES 297728 002317-042619 6609.68556/7/2019 Merchandise for Resale Concession Sales/Vending 39.94 BATTERIES/CLEANING SUPPLIES 297729 003169 6801.62106/7/2019 Office Supplies General & Administrative 159.10 SUPPLIES 297730 001547 3057.62276/7/2019 Recreation Equipment/Supplies Preschool Programs 43.96 CANDY/PRETZELS/HOT DOGS 297731 001580-050319 6602.62206/7/2019 Operating Supplies - General Equipment Repair & Maint. 90.38 CANDY/PRETZELS/HOT DOGS 297731 001580-050319 6629.68556/7/2019 Merchandise for Resale Vending 105.21 CANDY/PRETZELS/HOT DOGS 297731 001580-050319 6609.68556/7/2019 Merchandise for Resale Concession Sales/Vending 15.48 DUCT TAPE 297732 006951 6602.62206/7/2019 Operating Supplies - General Equipment Repair & Maint. 39.98 SHEET CAKE 297733 007431-050719 1101.62106/7/2019 Office Supplies General/Admn-Police 33.40 COOKIES/WATER/BROWNIES 297734 005804-050919 1101.62106/7/2019 Office Supplies General/Admn-Police 41.12 PHOTOS 297735 000953-051319 3057.62276/7/2019 Recreation Equipment/Supplies Preschool Programs 17.98 COOKIE TRAY 297736 003512 1101.62106/7/2019 Office Supplies General/Admn-Police 329.80 XTREME FAMILY PICNIC 297737 004775-051519 3075.62276/7/2019 Recreation Equipment/Supplies CDBG - Teens 37.96 XTREME FAMILY PICNIC 297738 009133 3075.62276/7/2019 Recreation Equipment/Supplies CDBG - Teens 65.78 SUPPLIES 297739 003848-051719 3027.62276/7/2019 Recreation Equipment/Supplies Holz Farm 36.04 GATORADE/WATER 297740 003940-051719 3001.62276/7/2019 Recreation Equipment/Supplies General/Admn-Recreation 96.50 CANDY/BUNS/CHIPS 297741 007752-051719 6609.68556/7/2019 Merchandise for Resale Concession Sales/Vending 1,843.20 206226 6/7/2019 129153 SAVAGE, CITY OF (R) 128.76 Q1 2019 ANTI-HEROIN TF OVERTIM 297639 2019 ANTI HEROIN Q1 OT 9695.6580 AHT196/6/2019 Reimb to Cities & Counties Dakota Co Drug Task Force 128.76 6/6/2019City of Eagan 15:53:40R55CKR2LOGIS102V 18Page -Council Check Register by GL Check Register w GL Date & Summary 6/7/20196/3/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206226 6/7/2019 129153 SAVAGE, CITY OF (R)Continued... 206227 6/7/2019 143153 SCIPIONI, CHRISTINA 42.92 SCIPIONI, MILEAGE MAY 297640 060419 0401.63536/6/2019 Personal Auto/Parking General & Admn-City Clerk 42.92 206228 6/7/2019 102748 SCIPIONI, CINDY 49.99 UNIFORM SCIPIONI 297757 052219 1107.62246/6/2019 Clothing/Personal Equipment Support Services 49.99 206229 6/7/2019 100187 SEH 491.08 CONSULT ENG SVCS 297641 368017 8341.67136/6/2019 Project - Outside Engineering P 1341 Town Centre Dr/Denmark 491.08 206230 6/7/2019 154278 SHEREMETA, YOSYF 173.45 12524-OVRPMNT 1602 BOARDWALK 297642 052119 9220.22506/6/2019 Escrow Deposits Public Utilities 173.45 206231 6/7/2019 141821 SHRED RIGHT (R) 30.00 DESTRUCTION 291 LB 297643 339221 9695.62106/6/2019 Office Supplies Dakota Co Drug Task Force 30.00 206232 6/7/2019 100193 SIGNATURE CONCEPTS 3,375.84 CLOTHING 297647 987894 6716.62246/6/2019 Clothing/Personal Equipment General Administration 237.96 UNIFORM STEVE BOEKENHAUER 297648 987431 3170.21156/6/2019 Clothing Allowance General AdmIn-Parks 630.00 CLOTHING 297649 988894 6716.62246/6/2019 Clothing/Personal Equipment General Administration 450.00 CLOTHING 297650 988891 6716.62246/6/2019 Clothing/Personal Equipment General Administration 1,511.75 CLOTHING 297651 988895 6716.62246/6/2019 Clothing/Personal Equipment General Administration 3,971.95 CLOTHING 297652 988893 6716.62246/6/2019 Clothing/Personal Equipment General Administration 1,127.00 CLOTHING 297653 988892 6716.62246/6/2019 Clothing/Personal Equipment General Administration 11,304.50 206233 6/7/2019 102392 SPARTAN PROMOTIONAL GROUP, INC. 100.95 REC ON THE GO SIGNS 297654 556949 3086.62276/6/2019 Recreation Equipment/Supplies New Programs 279.98 SPARTAN - PROMOTIONS 297655 576057 6801.63576/6/2019 Advertising/Publication General & Administrative 380.93 206234 6/7/2019 147327 SPECTRUM SIGN SYSTEMS INC. 6,490.00 LOGOS ON EXISTING SIGNS 297656 18-0588.01 8245.67186/6/2019 Project - Other Charges P1245 Quarry Rd 6,490.00 6/6/2019City of Eagan 15:53:40R55CKR2LOGIS102V 19Page -Council Check Register by GL Check Register w GL Date & Summary 6/7/20196/3/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206235 6/7/2019 148036 SPOK INC.Continued... 4.58 JUNE 2019 PAGER 297657 C0318109R 3301.63516/6/2019 Pager Service Fees General Management 4.58 206236 6/7/2019 150561 SPRINT AQUATICS 1,928.18 GOOGLES FOR SALE 297658 148449A 6714.68556/6/2019 Merchandise for Resale Merchandise Sales 1,928.18 206237 6/7/2019 121824 STEVENSON, CHERYL 10.44 MILEAGE REIMBURSEMENT 297659 052119 0201.63536/6/2019 Personal Auto/Parking General & Admn-Admn 10.44 206238 6/7/2019 101807 SUN BADGE CO. 350.00 UNIFORM BADGES 297758 384700-101618 1101.62246/6/2019 Clothing/Personal Equipment General/Admn-Police 520.63 UNIFORM BADGES 297758 384700-101618 1104.62246/6/2019 Clothing/Personal Equipment Patrolling/Traffic 870.63 206239 6/7/2019 151851 SYSCO-MINNESOTA INC 350.85 CONCESSION RESALE-CANDY 297660 247482413 6713.68556/6/2019 Merchandise for Resale Concessions 6,027.11 CONCESSION RESALE-ICE CREAM 297661 247477197 6713.68556/6/2019 Merchandise for Resale Concessions 30.30 CONCESSION RESALE-CANDY 297662 247482798 6713.68556/6/2019 Merchandise for Resale Concessions 6,408.26 206240 6/7/2019 143384 TAYLOR ELECTRIC COMPANY 4,572.62 MAJOR REPAIR OF CONDUIT AND NE 297665 1351 6148.64326/6/2019 Utility System Repair-Labor North Well Field 4,572.62 206241 6/7/2019 151834 THAT COOKING SCHOOL 250.00 MARKETFEST 6/19/19 297666 061919 3061.63206/6/2019 Instructors Market Fest 250.00 206242 6/7/2019 100107 THYSSENKRUPP ELEVATOR 129.10 MAINT AGREEMENT JUN2019 297677 3004611674 6603.65696/6/2019 Maintenance Contracts Building Repair & Maint. 129.10 206243 6/7/2019 142403 TITAN MACHINERY 521.33 UNIT 137 297667 12436130 9001.14156/6/2019 Inventory - Parts General Fund 521.33 206244 6/7/2019 151005 TRANSMISSION SHOP INC 2,481.57 RO 702 297668 224675 9001.14156/6/2019 Inventory - Parts General Fund 6/6/2019City of Eagan 15:53:40R55CKR2LOGIS102V 20Page -Council Check Register by GL Check Register w GL Date & Summary 6/7/20196/3/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206244 6/7/2019 151005 TRANSMISSION SHOP INC Continued... 2,481.57 206245 6/7/2019 100223 TRI STATE BOBCAT 31.00 FUEL SMALL ENGINE 297669 P12821 3127.62356/6/2019 Fuel, Lubricants, Additives Equipment Maintenance/Repair 31.00 206246 6/7/2019 100228 TWIN CITY GARAGE DOOR CO 618.00 GARAGE DOOR REPAIR 297670 Z099892 3314.65356/6/2019 Other Contractual Services Central Maintenance 618.00 206247 6/7/2019 100304 UPS 6.66 POSTAGE 297671 00005613X0219-0 52519 2001.63466/6/2019 Postage Annual Report 6.66 206248 6/7/2019 119217 VERIZON WIRELESS (R) 85.92 JUN 2019 CELL PHONE 297672 9830778272 9695.63556/6/2019 Cellular Telephone Service Dakota Co Drug Task Force 85.92 206249 6/7/2019 100237 VIKING ELECTRIC 835.22 SKATEPARK SHELTER ELECTRIC 297673 S002587426.001 2850.67546/6/2019 Utilities HUD Athletic Site 835.22 206250 6/7/2019 146686 WILSKE, JOSH 117.62 MILEAGE 5/2/19-5/31/19 297674 053119 0301.63536/6/2019 Personal Auto/Parking IT-Gen & Admn 117.62 206251 6/7/2019 153713 WINDSCHITL, CATHY 337.50 CLEANING 5/10, 5/23, 5/30 297675 05 9695.62336/6/2019 Building Repair Supplies Dakota Co Drug Task Force 337.50 206252 6/7/2019 104542 WSB & ASSOCIATES, INC. 2,481.25 ALLPLAY CONCEPT DESIGN 297676 R-013729-000-2 2811.67516/6/2019 Design & Engineering (External Woodhaven Park 8,416.50 SOOLINE DESIGN WSB 297678 R-013005-000-7 2852.67516/6/2019 Design & Engineering (External General Park Site Improvmts 10,897.75 206253 6/7/2019 150409 WYATT SHARING AND CARING LLC 258,102.00 FIN GUARANTEE REDUCTION 297685 053019 9001.2250.6246/6/2019 Eagan Gateway Industrial park General Fund 258,102.00 6/6/2019City of Eagan 15:53:40R55CKR2LOGIS102V 21Page -Council Check Register by GL Check Register w GL Date & Summary 6/7/20196/3/2019 -- Inv No Account No Account Description Business UnitDoc NoCheck #PO #SubledgerSupplier / ExplanationDateAmount 206254 6/7/2019 101755 XCEL ENERGY Continued... 51.28 CEDAR GROVE PKWY STREET LITES 297679 51-0010060024-7 -052219 6301.64066/6/2019 Electricity-Street Lights Street Lighting 51.28 206255 6/7/2019 101755 XCEL ENERGY 144.82 CEDAR GROVE PARKING GARAGE 297680 51-0010548879-4 -052219 9116.64056/6/2019 Electricity Cedar Grove Parking Garage 144.82 206256 6/7/2019 119221 XCEL ENERGY (R) 190.42 MAY 2019 ELECTRICITY 297681 51-4403417-1-05 2319 9695.64056/6/2019 Electricity Dakota Co Drug Task Force 190.42 206257 6/7/2019 100247 ZIEGLER INC 92.66 UNIT 325 297682 PC002063477 9001.14156/6/2019 Inventory - Parts General Fund 1,299.18 RO 720 297683 PC002064203 9001.14156/6/2019 Inventory - Parts General Fund 77.46 UNIT 1144 297684 PC002064800 9001.14156/6/2019 Inventory - Parts General Fund 1,469.30 20195633 6/7/2019 147907 SELECT ACCOUNT 4,008.60 FLEX REIMBURSEMENT 297763 060719 9592.22156/7/2019 Flex Plan Withholding Payable Benefit Accrual 4,008.60 20198521 6/7/2019 151185 HEALTHPARTNERS INC 4,243.99 DENTAL CLAIMS REIMBURSEMENT 297762 060319 9594.61586/7/2019 Dental Insurance Dental Self-insurance 4,243.99 1,027,984.84 Grand Total Payment Instrument Totals Checks 1,027,984.84 Total Payments 1,027,984.84 6/6/2019City of Eagan 15:53:47R55CKS2LOGIS100 1Page -Council Check SummaryNote: Payment amount may not reflect the actual amount due to data sequencing and/or data selection. 6/7/20196/3/2019 - Company Amount 381,887.3709001GENERAL FUND 3,600.0009111Tree mitigation 300.0009115DWI Forfeiture 97,889.6309116CEDAR GROVE PARKING GARAGE 1,019.7609197ETV 73,692.9009220PUBLIC UTILITIES 1,379.7009221CIVIC ARENA 29,354.4709222CASCADE BAY 2,734.4509223CENTRAL PARK /COMMUNITY CENTER 13,401.9709328PARK SYS DEV AND R&R 1,950.0009336GENERAL FACILITIES RENEW & REP 1,958.4009353POLICE & CITY HALL REMODEL 7,079.5809372REVOLVING SAF-CONSTRUCTION 31,533.3509591RISK MANAGEMENT 368,179.6709592BENEFIT ACCRUAL 652.3409593WORKERS' COMPENSATION SELF-INS 4,243.9909594Dental Self-insurance 7,127.2609695DAK CO DRUG TASK FORCE Report Totals 1,027,984.84 Agenda Information Memo June 18, 2019, Eagan City Council Meeting CONSENT AGENDA D. Approve Contracts Action To Be Considered: To approve the ordinary and customary contract listed below. Facts: The contract listed below is in order for Council approval. Following approval, the contract will be electronically executed by the Mayor and City Clerk. Contract to be approved: Agreement with Spartan Promotional Group, Inc. for the purchase of Parks and Recreation promotional products Attachments: (0) The contract is available from the City Clerk’s Office. Agenda Information Memo June 18, 2019, Eagan City Council Meeting CONSENT AGENDA E. Approve a Temporary On-Sale Liquor License and waive the license fee for St. John Neumann Catholic Church on August 3 and 4, 2019 at 4030 Pilot Knob Road. Action To Be Considered: To approve a temporary on-sale liquor license and waive the license fee for St. John Neumann Catholic Church on August 3 and 4, 2019 at 4030 Pilot Knob Road. Facts: St. John Neumann Catholic Church has requested a temporary on-sale liquor license be issued to them for their annual Parish Picnic on August 3 and 4, 2019. The event will be held on the Church grounds, located at 4030 Pilot Knob Road. St. John Neumann Catholic Church 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 18, 2019 Eagan City Council Meeting CONSENT AGENDA F. Approve Change Order 01 For Project 19-16 Nature Trail Improvements Action To Be Considered: Approve change order for Blackstone Contractors, LLC and authorize the Mayor and City Clerk to execute all related documents. Facts: The 2019-2023 Park Capital Improvement Projects, which includes City-wide nature trail improvements, were approved by City Council on September 17, 2018. Blackstone Construction was awarded Contract 19-16 for improvements for Deerwood Drive Trail Access and overlook deck in the amount of $35,825 at the April 2, 2019 City Council meeting . The proposed change order addresses City Building Inspection comments for the proposed overlook deck at Patrick Eagan Park. Changes include correcting some label discrepancies, adding hand railings, and additional blocking for decking support. The contract price for these changes will increase by $6,000. The proposed change order has been reviewed by Park Staff and the consultant and found to be in order of favorable Council action. Attachments: (1) CF-1 Change Order 01 Change Order V:\Technical\2538 City of Eagan\0032 2019 Trail Connection & Stab. Project\06 Construction\Deerwood Drive\Change Orders\Change Order 01\Change Order 01.doc CO 01-1 Change Order Change Order No. 01 Date May 30, 2019 Agreement Date November 15, 2018 Name of Project: Deerwood Drive Trail Access Trail City Project No. 19-16 Owner: City of Eagan Contractor: Blackstone Contractors, LLC The following changes are hereby made to the Contract Documents: Design changes have been made to the 20’x20’ deck to be built at Deerwood Drive after revisions based on city building inspector comments. Changes include correcting some label discrepancies, adding hand railings, and additional blocking for decking support. This change to the contract will increase the contract amount and no additional charges will be made for mobilization/demobilization. Original Contract Price: $ 35,825.00 Current Contract Price adjusted to previous Change Order: $ 35,825.00 The Contract Price due to this Field addition will be increased by $ 6,000.00 The new Contract Price including this Change Order will be $ 41,825.00 Original Contract-Required Completion Date: October 15, 2019 Current Contract Completion Date adjusted to previous Field addition: October 15, 2019 The Contract Time will be increased by 0 calendar days. The revised Contract Completion Date for completion of Work will be October 15, 2019 Change Order V:\Technical\2538 City of Eagan\0032 2019 Trail Connection & Stab. Project\06 Construction\Deerwood Drive\Change Orders\Change Order 01\Change Order 01.doc CO 01-2 Approvals Required: To be effective, this Order must be approved by the Owner and the Contractor if it changes the scope of objective of the Project, or as may otherwise be required by the Supplemental General Conditions. Requested by: Lucius Jonett P.L.A. Ordered by: City of Eagan Accepted by: (Contractor) ***END OF SECTION*** Agenda Information Memo June 18, 2019 Eagan City Council Meeting CONSENT AGENDA G. Lot 2, Block 1 Eagan Senior Living Easement Vacation Action To Be Considered: Receive a petition to vacate a portion of the drainage easement in the southeast corner of Lot 2, Block 1 Eagan Senior Living, and schedule a public hearing to be held on July 16, 2019. Facts: ➢ On May 30, 2019, City staff received a petition from Mindy Michael, Kaas Wilson Architects, representing the property owner of Eagan Senior Living, requesting the vacation of a portion of the drainage easement on their property located adjacent to Lexington Avenue, Yankee Doodle Road and Discovery Road . ➢ The easement was dedicated originally as part of the platting of the property as Eagandale Corporate Center No. 2, at no cost to the City. The easement accommodates drainage purposes on site, including a pond. ➢ The purpose of the easement vacation is to allow the construction of the senior housing building within the limits of the existing easement. The configuration of the proposed building would encroach upon the existing drainage easement. ➢ The vacation of the corner portion of the easement would not impact the maintenance or function of the existing stormwater pond. The remainder of the easement would accommodate the drainage needs on the property. ➢ The proposed easement vacation area has no known private utilities or other conditions that would require an easement in this area. ➢ Notices for a public hearing will be published in the legal newspaper and sent to all potentially affected and/or interested parties for comment prior to the public hearing. Attachments (2) CG-1 Location Map CG-2 Legal Description & Graphic BLOOMINGTONBURNSVILLEMENDOTA HE IGHTS APP LE VALLE Y ROSEMOUNT INVERGROVEHEIGHTS§¨¦494 §¨¦35E §¨¦35E §¨¦35E $+32 $+32 !(43 !(43 !(28 !(28 $+26 $+26 $+31 $+31 $+31 !(30 !(30 !(30 ÕÇ13 ÕÇ13 ÕÇ55 ÕÇ55 ÕÇ149 ÕÇ149 ÕÇ149 ÕÇ3 ÕÇ3 ÕÇ77 CLIFF RD DIFFLEY RD YANKEE DOODLE RD H WY 1 4 9 LEXINGTON AVEPILOT KNOB RDHWY 77HWY 13I - 35EHWY 55 PILOT KNOB RDCLIFF RD LONE OAK RD COR PORATE CENTER DR. COR PORATE CENTER CUR. TRAP P RD. EAG. INDUST. RD. EAG. INDUST. RD.WEST SERVICE RD.EAGANDALECT.CENTERCT.EAGANDALEB L V D B L U EGE N TIAN ROAD VIKING S P ARKWAY CO M M ERSDR.WATERS R D.LON E OA KPKWY.LONE OAK D R. COURTHOUSELN.HOLIDAY LN.APOLLO RD. ALDRIN DR.MIKE COLLINS DR.LUNARLN.GE MINI RD.NEIL ARMSTRONG BLVD.LONE OAKCIRAMESCROSSINGR O AD O'NEILL DR OP PERM AN DR.DODD RD.PROMENADEAVE.CLUB VIEW DR.DENMARK AVE.DENMARK AVE.YANKEE PL.O'LE A R Y LNTOWNCENTREDRIVE DUCKWOOD DR.FEDERAL DR.CENTRALP A R K W A Y HIGH S ITE DR. NORWE ST DR. 81ST ST. W A SHNTNDR.FOUR OAKS RD.COACHMAN RD.MEAD OW VIEW RD . ALEXANDER RD.TERMINAL DR.YANKEE DR.C O M AN C H E RD. SHAW NEE RD.SENE C ARD.KENNEBEC DR.NICOLS RD. SILV ER BE LL RD.CEDAR GROVE PKW Y.NICOLS RD.ERIN DR.OLD SIB HWY.OLD SIB MEM HWY.RAHN RD.CLIFF L AKERD.SLATER RD.RAHN WAY RAH N CLIFFCT.BLACKHAWK RD.BLACKHAWK RD.GALAXIE AVE.JOHNNY CAKE RIDGE RD.THO M A SLAKERD.THOM.CEN T E R DR .WILD E R NESSRUNRD.DEER W OOD DR. NORTHVIEW PARK RD. WESCOTT RD.DODD RD.E L R ENERD. D OD D R D . RED PINE LN. NORT H W OODPKWY.MN Hwy 7 7 Cliff Road (Co. Rd. 32)Lexington Ave (Co Rd 43)Blackhawk Rd.Dodd Rd.Butwin Road Deerwood Dr. Wilderness Run Rd Duckwood Dr.Rahn RoadGalaxie Ave.Elr e n e Ro a d Northview Park Rd. Yankee Doodle Rd. (Co. Rd. 28) E l r e n e R d .JohnnyCakeRdgRd.Tow n C enter Dr. Tho m a s LakeRd.Slater Rd.Braddock Tr.Federal DrivePilot Knob Road (Co. Rd. 31)CliffLakeRd.Cedar Grove Pkwy.Lone Oak Dr. Silver Bell Rd. Lexington Pt. Pkwy. N orth w oodPa r k w ay Crestridge Dr.Dodd RoadTowerview Rd.Denmark Ave Wescott Road Nicols Rd. Cliff Road (Co. Rd. 32) Lone Oak Rd. (Co. Rd. 26) Vikings P k wy. R edPin e Ln. Diffley Road (Co. Rd. 30) I-494 MN HWY 55 MN HWY 149MN H WY 1 4 9 MN HWY 55 Map of Location for ProposedDrainage Easement VacationLot 2, Block 1Eagan Senior Living q FIG 1 Date: 6 /6/2019L:\USERS\PUBWORKS\Engineering\T Strid Location of ProposedDrainage Easement Vac ation Fig 2 Agenda Information Memo June 18, 2019 Eagan City Council Meeting CONSENT AGENDA H. Winter Trail Maintenance Plan Additions Action To Be Considered: Approve revisions to the Winter Trail Maintenance Plan. Facts: ➢ In 1998, the City Council adopted a Winter Trail Maintenance Plan that allows the Council to annually review and reconsider the extent of the trail system that is designated for maintenance during the winter months. This review has been directed to be performed at the first available workshop after April 1 each year. ➢ As the City's trail system has continued to grow along with the public's acceptance of the program, the program has been reviewed almost annually to respond to new trail construction and petitioned requests for added segments to be maintained. ➢ Subsequent City Councils have added to the original system plan in response to citizen and business requests, as well as considering the merits of each new segment of trail constructed during the previous year along collector/arterial roads. ➢ The current program consists of 79.3 maintained miles out of a total 127.0 mile system (62.5%) and is maintained completely with City staff and equipment. ➢ On April 17, 2018, the City Council directed staff to revise the Winter Trail Maintenance Plan language to allow administrative decisions to address all petitioned trail segments. ➢ Administrative decisions of petitioned requests would be based on current policy criterion and presented once annually by the City Council during the May Council Workshop. An appeal process would still be provided for unique circumstances. ➢ At the May 14, 2019 Council Workshop, the Council received and considered three segments for additional maintenance resulting from one Citizen Petition (CP), one New Trail (NT) segment and one Staff Recommendation (SR). As a result of that workshop discussion, the following endorsements were reached by consensus: 1. CP #1 (Coachman Road –East side from Four Oaks Road to Yankee Doodle Road) Endorsed – It was the consensus of the Council to include the trail segment on the east side of Coachman Road from Four Oaks Road to Yankee Doodle Road for inclusion in the Winter Trail Maintenance Plan. Add 3,095 feet (0.59 mi) as a Priority Level 2 route. 2. NT #1 (Quarry Road- North side from Coachman Road to Central Parkway) Endorsed – It was the consensus of the Council to include the trail segment on the north side of Quarry Road, from Coachman Road to Central Parkway, as part of Project 1287. Add 2,840 feet (0.54 mi) as a Priority Level 3 route. 3. SR #1 (Yankee Doodle Road- North side from Highway 13 to Blue Cross Road) Endorsed – It was the consensus of the Council to include the trail segment on the north side of Yankee Doodle Road, from Highway 13 to Blue Cross Road, for inclusion in the Winter Maintenance Plan. Add 840 ft (0.16 mi) as a Priority Level 2 route. ➢ The result of the Council's deliberative evaluation will add a net increase of 6,775 ft (approx. 1.29 miles) to the current Winter Trail Maintenance Program to be performed with in-house resources. Attachments (1) CH-1 2019-2020 Winter Trail Maintenance Plan Considerations Map CLIFF RD DIFFLEY RD YANKEE DOODLE RD H WY 1 4 9 LEXINGTON AVEPILOT KNOB RDHWY 77HWY 13I - 35EHWY 55 I - 494 PILOT KNOB RDCLIFF RD LONE OAK RD CP#1 SR#1 NT#1 Date: 5/6/19Prepared by: City of Eagan Street Dept., SPFile: L:\...\cm\streets\trails\plowrtes\19_20\8x11_routeconsiderations_19_20.mxd 0 1,250 2,500 3,750 5,000 FeetPlowed In 2018-2019 Winte r Trail & Sidewalk MaintenanceRoute Considerations for 2019-2020 Citizen Petition - C P #1 Staff Recomendation - SR #1 New Trail - N T #1 Agenda Information Memo June 18, 2019 Eagan City Council Meeting CONSENT AGENDA I. Contract 18-22, Ashbury Sanitary Lift Station Sanitary Sewer Improvements Action To Be Considered: Approve the final payment for Contract 18-22 (Ashbury Sanitary Lift Station – Sanitary Sewer Improvements) in the amount of $28,506.32 to Minger Construction, Inc. and accept the improvements for perpetual City maintenance subject to warranty provisions. Facts: ➢ Contract 18-22 provided for the rehabilitation of the Ashbury Sanitary Lift Station, an existing sanitary sewer lift station located at 3916 Ashbury Road. City Council authorized the replacement of the existing sanitary sewer lift station with the approval of the Sanitary Sewer Operations and Facilities port ion of the 2018-2022 Capital Improvement Plan (CIP), as well as the 2018 operating budget (in December 2017). ➢ With the approval of the final payment, the total amount paid is 0.0% in excess of the revised contract. ➢ The Contract 18-22 work has been completed, inspected by representatives of the Public Works Department, and found to be in order for favorable Council action of final payment and acceptance for perpetual maintenance subject to warranty provisions. Attachments (1) CI-1 Pay Details 2018 Ashbury Sanitary Lift Station Rehabilitation City Project 1299 City Contract 18-22 Original Contract Amount 387,250.00$ Change Orders 30,521.25$ Revised Contract Amount 417,771.25$ Value Completed to Date 417,919.35$ Amount Previously Paid 389,413.03$ Final Payment 28,506.32$ Pay request #4 Amount in excess of Revised Contract 148.10$ Percent over revised Contract 0.0% * Explain if greater than 5% Agenda Information Memo June 18, 2019 Eagan City Council Meeting CONSENT AGENDA J. Contract 18-20 2019 Street Lighting & Traffic Signal Improvements Action To Be Considered: Authorize a variance to the Construction Activity Noise Regulations to exempt Pember Companies Inc., enabling them to work earlier morning hours for the completion of the city-wide intersection, traffic signal, pedestrian and street lighting improvements . Facts: ➢ Contract 18-20 provides for traffic signal, pedestrian and street lighting improvements for each of the following projects: o Cliff Lake Road/Target Driveway – Signal and Pedestrian Improvements (Project 1282) o Cliff Lake Road/Kyle Way – Pedestrian Crossing (Rectangular Rapid Flashing Beacon (RRFB)) Improvements (Project 1282) o Yankee Doodle Road – Streetlight Improvements (Project 1340) o Denmark Avenue/Town Centre Drive Signal Improvements (Project 1341) o Duckwood Drive/Town Centre Drive Signal Improvements (Project 1341) ➢ Section 10.37 of the City Code prohibits construction activity or the use of tools and equipment for construction activity between the hours of 10:00 p.m. and 7:00 a.m. within the City. ➢ On June 5, 2019, City staff received a letter from Pember Companies Inc. requesting an extension of work hours to complete their work and adhere to the traffic signal schedule and requirements during peak flow hours, primarily the pavement marking subcontractor. ➢ The requested variance is proposed as being in the best interest of the workers performing the work, the traveling public, and the residents of the City. ➢ The City Council has approved numerous similar contractor requests to reduce the impact of the construction activity on the traveling public and adjacent properties, and to help ensure the project is completed efficiently and safely. Attachment (1) CJ-1 Contractor’s Request Letter June 5, 2019 City of Eagan 3830 Pilot Knob Rd Eagan, MN 55122 RE: Request for Work Outside of Ordinance Hours Ladies and Gentleman, N4449 - 469th Street Menomonie, Wisconsin 54751 Phone: 715-235-0316 Fax: 715-235-9006 Grading * Utility Installation Curb and Gutter * Sidewalk We would like to request formal approval from the City of Eagan to coordinate work that may fall outside of the work hours as outlined per the City of Eagan's ordinance for the Eagan, MN — 2019 Street Lighting and Traffic Signal Improvements Project. We anticipate that our subcontractors will need to start working early some mornings in order to complete their work and adhere to the traffic signal schedule and requirements during peak flow hours. Please contact me with any questions you may have. I can be reached by email at dwebb embercom anies.com or my office number is 715-235-0316 x 28. We appreciate your consideration on this matter. Sincerely, DD ki Dave Webb Project Manager EEO/AA (W/MNets/Disability) Employer Agenda Information Memo June 18, 2019 Eagan City Council Meeting CONSENT AGENDA K. Contract 19-09 2019 Trail & Parking Lot Improvements Action To Be Considered: Receive the bids for Contract 19-09 (2019 Trail & Parking Lot Improvements) and award a contract to Bituminous Roadways, Inc. for the base bid in the amount of $324,130.20 and authorize the Mayor and City Clerk to execute all related documents. Facts: ➢ Contract 19-09 provides for the construction and maintenance overlay of bituminous trails and parking lots in the following locations: o Lexington Avenue, Trail Overlay o Pilot Knob Road N., Trail Overlay o Coachman Road, Trail Overlay o Town Centre Drive, Pedestrian Rap o Fish Lake Park, Parking Lot Overlay o Patrick Eagan Park, Parking Lot Overlay o Pilot Knob Road S., Trail Overlay o Walden Heights Park, Trail & Parking Lot Overlay as programmed for 2019 in the City’s 5-Year Capital Improvement Program (2019-2023) and authorized by the City Council on June 5, 2018. ➢ The construction activity for said improvements has been designed to occur within existing public right-of-way, public property or easements. ➢ On May 7, 2019, the Council approved the plans and specifications for Contract 1 9-09 and authorized the solicitation of competitive bids. ➢ On June 13, 2019, two bid proposals were received (see attached summary). The bid of $324,130.20 was about 14.1% below the Engineer’s estimate of $377,361.00. ➢ The bid has been reviewed for compliance with the bid specifications and accuracy on unit price extensions and summations. ➢ The bid of $324,130.20 from Bituminous Roadways, Inc. is found to be in order for favorable Council action. Attachments (1) CK-1 Bid Summary BID SUMMARY 2019 TRAIL & PARKING LOT IMPROVEMENTS CITY CONTRACT 19-09 Bid Date/ Time: 10:30 a.m., Thursday, June 13, 2019 Contractors Total Base Bid 1. Bituminous Roadways, Inc. $324,130.20 2. McNamara Contracting $346,676.25 Project Low Base Bid Engineer’s Estimate % Over/Under Eng Estimate 1350 $324,130.20 $377,361.00 -14.1% Agenda Information Memo June 18, 2019 Eagan City Council Meeting CONSENT AGENDA L. Adopt-A-Street Street Signs -Surplus Property Action To Be Considered: Declare Adopt-A-Street street signs to be surplus property. Facts: ➢ The Public Works Department was contacted by an Eagan resident who will be traveling to the Sign Post Forest in Watson Lake, Yukon, Canada this summer. The resident inquired if the City of Eagan would provide a sign that the resident would install in the Sign Post Forest during his trip to Watson Lake. ➢ Additional information on the Watson Lake Sign Post Forest can be found here: https://www.yukoninfo.com/watson-lake-signpost-forest/ ➢ Numerous Adopt-a-Street signs were recently removed and replaced with the new signs bearing the new city logo. The resident indicated that an Adopt -A-Street sign would be a good addition to the Sign Post Forest since it indicated the location where the sign originated. ➢ Consideration is being requested for the declaration of the Adopt-A-Street signs with the old city logo as surplus property. Upon said designation, one such existing Adopt-a- Street sign would be sold for $1.00 to the resident for installation at the Sign Post Forest in Watson Lake, Yukon, Canada. Attachments (0) Agenda Information Memo June 18, 2019, Eagan City Council Meeting V. 2018 Comprehensive Annual Financial Report Action to be Considered: To receive and accept the 2018 Comprehensive Annual Financial Report Facts: ➢The annual financial report for the year ended December 31, 2018 has been completed and audited by the City’s new auditor, Redpath and Company. ➢Redpath has expressed an unmodified (“clean”) opinion on the financial statements. A clean opinion is the highest level of assurance offered. ➢Dave Mol from Redpath will make a presentation to the Council summarizing their work, the results of operations, and the financial position of the City. ➢Again in 2018, General Fund operations returned a surplus. Details will be offered in the presentation. ➢Hard copies of the annual report will be available at the Council meeting. ➢Mr. Mol, Finance Director Pepper and Assistant Finance Director Feldman will be available to answer questions. Attachments: (5) V-1 Comprehensive Annual Financial Report V-2 Communications Letter V-3 Minnesota Legal Compliance Report V-4 Report on Internal Controls V-5 Redpath PowerPoint Presentation Comprehensive Annual Financial Report For the year ended December 31, 2018 3830 Pilot Knob Road Eagan, Minnesota 55122 cityofeagan.com Photo Credit: Al Kiecker & Gregory Q Miner COMPREHENSIVE ANNUAL FINANCIAL REPORT OF THE CITY COUNCIL OF CITY OF EAGAN, MINNESOTA FOR THE YEAR ENDED DECEMBER 31, 2018 Dave Osberg, City Administrator PREPARED BY: THE FINANCE DEPARTMENT Thomas W. Pepper, Finance Director - This page intentionally left blank - CITY OF EAGAN, MINNESOTA TABLE OF CONTENTS Page Reference No. INTRODUCTORY SECTION Elected Officials and Administration 1 Organizational Chart 2 Location of City 3 Location of Public Properties 4 Letter of Transmittal 5 Certificate of Achievement 11 FINANCIAL SECTION Independent Auditor's Report 15 Management's Discussion and Analysis 19 Basic Financial Statements: Government-Wide Financial Statements: Statement of Net Position Statement 1 32 Statement of Activities Statement 2 33 Fund Financial Statements: Balance Sheet - Governmental Funds Statement 3 34 Reconciliation of the Balance Sheet to the Statement of Net Position – Governmental Funds Statement 4 37 Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds Statement 5 38 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balance to the Statement of Activities - Governmental Funds Statement 6 41 Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – General Fund Statement 7 53 Statement of Net Position - Proprietary Funds Statement 8 44 Reconciliation of the Statement of Net Position – Proprietary Funds – to the Government-Wide Statement of Net Position – Business-Type Activities Statement 9 49 Statement of Revenues, Expenses and Changes in Fund Net Position - Proprietary Funds Statement 10 50 Reconciliation of the Statement of Revenues, Expenses, and Changes in Fund Net Position to the Statement of Activities – Business-Type Activities Statement 11 53 Statement of Cash Flows - Proprietary Funds Statement 12 54 Statement of Fiduciary Net Position Statement 13 58 Statement of Changes in Fiduciary Net Position Statement 14 59 Notes to Financial Statements 61 Required Supplementary Information: Schedule of Changes in Net OPEB Liability and Related Ratios Statement 15 106 Schedule of Employer Contributions - Other Post Employment Benefits Statement 16 107 Schedule of Investment Returns Statement 17 108 Schedule of Proportionate Share of Net Pension Liability - General Employees Retirement Fund Statement 18 109 Schedule of Proportionate Share of Net Pension Liability - Public Employees Police and Fire Retirement Fund Statement 19 110 Schedule of City Contributions - General Employees Retirement Fund Statement 20 111 Schedule of City Contributions - Police and Fire Retirement Fund Statement 21 112 Notes to RSI 113 CITY OF EAGAN, MINNESOTA TABLE OF CONTENTS Page Reference No. Combining and Individual Nonmajor Fund Financial Statements: Combining Balance Sheet - Nonmajor Governmental Funds Statement 22 116 Combining Statement of Revenues, Expenditures and Changes in Fund Balance - Nonmajor Governmental Funds Statement 23 117 Subcombining Balance Sheet - Nonmajor Special Revenue Funds Statement 24 118 Subcombining Statement of Revenues, Expenditures, and Changes in Fund Balance - Nonmajor Special Revenue Funds Statement 25 120 Subcombining Balance Sheet - Nonmajor Debt Service Funds Statement 26 122 Subcombining Statement of Revenues, Expenditures, and Changes in Fund Balance - Nonmajor Debt Service Funds Statement 27 124 Subcombining Balance Sheet - Nonmajor Capital Project Funds Statement 28 126 Subcombining Statement of Revenues, Expenditures, and Changes in Fund Balance - Nonmajor Capital Project Funds Statement 29 128 General Fund: Schedule of Revenues – Budget (Original and Final) and Actual Statement 30 130 Schedule of Expenditures – Budget (Original and Final) and Actual Statement 31 132 Special Revenue Funds: Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget (Original and Final) and Actual: Housing Fund Statement 32 134 Cable TV Franchise Fees Fund Statement 33 135 Eagan TV Fund Statement 34 136 Minnesota Investment Fund Revolving Loan Statement 35 137 DWI Forfeiture Statement 36 138 Cedar Grove Parking Garage Statement 37 139 Capital Project Funds: Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget (Original and Final) and Actual: Park System Development and Renewal & Replacement Statement 38 140 Equipment Revolving Fund Statement 39 141 General Facilities Renewal Statement 40 142 Fire Apparatus Revolving Statement 41 143 Public Utilities Enterprise Fund Comparative Statement of Fund Net Position Statement 42 144 Schedule of Revenues, Expenses, and Changes in Fund Net Position Statement 43 145 Internal Service Funds: Combining Statement of Fund Net Position Statement 44 165 Combining Statement of Revenues, Expenses and Changes in Fund Net Position Statement 45 147 Combining Statement of Cash Flows Statement 46 148 Statement of Changes in Assets and Liabilities - Agency Funds Statement 47 149 Financial Schedules: Combined Schedule of Bonds Payable Schedule 1 153 Combined Schedule of Bonds Payable Maturities Schedule 2 154 Combined Schedule of Debt Service Requirements Schedule 3 158 Schedule of Cash and Investments Schedule 4 160 CITY OF EAGAN, MINNESOTA TABLE OF CONTENTS Page Reference No. STATISICAL SECTION (UNAUDITED) Financial Trends: Net Position by Component Table 1 166 Changes in Net Position Table 2 168 Fund Balances of Governmental Funds Table 3 172 Changes in Fund Balance of Governmental Funds Table 4 174 Revenue Capacity: Tax Capacity, Value Estimated Market Value of Taxable Property Table 5 176 Direct and Overlapping Property Tax Capacity Rates Table 6 177 Principal Property Taxpayers Table 7 178 Property Tax Levies and Collections Table 8 179 Debt Capacity: Ratios of Outstanding Debt by Type Table 9 180 Ratios of General Bonded Debt Outstanding and Legal Debt Margin Table 10 182 Direct and Overlapping Governmental Activities Debt Table 11 184 Pledged Revenue Coverage Table 12 185 Demographic and Economic Information: Demographic and Economic Statistics Table 13 186 Principal Employers Table 14 187 Budgeted Full-Time Equivalent City Government Employees by Function Table 15 188 Operating Information: Operating Indicators by Function/Program Table 16 190 Capital Asset Statistics by Function/Program Table 17 192 - This page intentionally left blank - INTRODUCTORY SECTION - This page intentionally left blank - CITY OF EAGAN, MINNESOTA ELECTED OFFICIALS AND ADMINISTRATION December 31, 2018 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 Roger New 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 Retired October, 2018 Joe Ellickson Director of Communications Hired in 2019 Jill Hutmacher Director of Community Development Legal Dougherty Molenda, Solfest Hills & Bauer Auditing Redpath and Company, 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 1 Eagan CitizensMayor and City CouncilCity Administrator Dave OsbergCity Attorney Michael DoughertyAssistant City Administrator Dianne MillerDirector of Finance Tom PepperPublic Works Director Russ MatthysParks and Recreation Director Andrew PimentalDirector of Communications Tom Garrison - Retired October, 2018 Joe Ellickson - Hired in 2019 Community Development Director Jill HutmacherChief of Police Roger NewFire Chief Mike ScottCity of Eagan Organizational Chart 20182 City of Eagan Location of City December 31, 2018 3 3 CITY OF EAGAN LOCATION OF PUBLIC PROPERTIES December 31, 2018 4 5 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. 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. 6 Economic Condition and Outlook Labor market data for the region continue to compare favorably to the rest of the state and the country: 2018 2017 Civilian Unemployment Civilian Unemployment Labor Force Rate Labor Force Rate Eagan 40,055 2.3% 40,192 2.8% Dakota County 239,835 2.5% 238,058 3.1% Mpls/St. Paul MSA 2,016,208 2.7% 1,979,780 3.3% State of Minnesota 3,070,233 2.9% 3,063,604 3.5% United States 162,075,000 3.9% 160,319,750 4.4% Source: MN Dept of Employment & Economic Development. Figures are annual averages, not seasonally adjusted. The City's ten largest employers have combined estimated employment of about 19,000 with Thomson Reuters, Blue Cross/Blue Shield, and the Minnesota Vikings 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 2018 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 2.3% 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 another solid year in 2018. Building permit valuation is a measure of the value of new development or permitted property improvements. 2018 became the fifth highest year for building permits in terms of valuation with commercial permits leading the way for the fifth consecutive year. The City issued 22 permits with valuations over $ 1.0 million. The new Prime Therapeutics’ headquarters building led the way with a building permit valuation of $22.6 million. Approximately $20.2 million of the total was for City facility projects. In the future, most growth will be associated with redevelopment or reuse as the City is nearly fully developed. 7 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 2018, the General fund operations produced a favorable budget variance for the ninth year in a row and resulted in a $0.8 million positive revenue variance while expenditures were also positive being $1.2 million under budget. Overall, the General fund ended the year with fund balance of $21.4 million an increase of $1.0 million from 2017. The majority of the increase is from conservative spending and higher than expected building permit revenue. 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 2018 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. 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. In addition, with Twin City Orthopedics and Prime Therapeutics’ headquarters already in place, the redevelopment of the old Northwest/Delta Airlines site will yield more diverse development with a 12 story full- service Conference Center Hotel. The 320 room hotel will also host luxury suites, underground parking and approximately 18,000 square of conference/meeting space. The space will be designed for maximum flexibility and includes a ballroom space with a 600 seat capacity, a junior ballroom and multiple meeting boardrooms. An event center containing approximately 5,000 square feet of space will also be included in the conference portion of the hotel. A 9,400 square foot restaurant, a lobby bar and a rooftop bar/deck on the second level of the hotel will also provide additional areas for guests to gather. The hotel is anticipated to be completed in the 4th quarter of 2020. 8 Retail development continues in Eagan with the addition of a Costco retail facility. The project includes constructing a 160,800 square foot retail warehouse with an attached tire center, liquor sales area and a free standing fuel facility in the northern part of Eagan. It is anticipated to be complete in 2019. Southview Senior Living is building a 173-unit senior residential facility with a daycare. The facility will be located on highly a visible parcel that is adjacent to a variety of uses. 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. Phase 2 improvements at the Central Maintenance Facility began in 2017 with an estimated completion date in 2018. Debt was issued also issued in 2018 to pay for Improvements to the City Hall/Police campus which has an estimated completion date in 2020. 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. Locally, Eagan had three leading businesses named on the Twin Cities Business Journal’s Fast 50 Growing Companies list. Nationally, Eagan was placed in the top 10 percent of U.S. cities for small business in Verizon’s annual rankings. Eagan was one of only three Minnesota Cities to be named. 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. 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, 2017. This was the thirty-fifth consecutive year (1983-2017) 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 Sheldon Libman, Alexandra O’Leary, Brent Foiles and Joe Gibbs for their work. 9 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 10 11 - This page intentionally left blank - 12 FINANCIAL SECTION 13 - This page intentionally left blank - 14 55 5th Street East, Suite 1400, St. Paul, MN, 55101 www.redpathcpas.com INDEPENDENT AUDITOR'S REPORT To the Honorable Mayor and Members of the City Council City of 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, 2018, and the related notes to the financial statements, which collectively comprise the City of Eagan, Minnesota’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 auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such 15 opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business- type activities, each major fund, and the aggregate remaining fund information of the City of Eagan, Minnesota, as of December 31, 2018, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, the schedules of OPEB and pension information, and the notes to RSI, as listed in the table of contents, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Eagan, Minnesota’s basic financial statements. The introductory section, combining and individual nonmajor fund financial statements and schedules, the financial schedules, and statistical section are presented for 16 purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual fund financial statements and schedules and financial schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements and schedules and financial schedules are fairly stated in all material respects in relation to the basic financial statements as a whole. The introductory section and the statistical section have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated June 11, 2019, on our consideration of the City of Eagan, Minnesota’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 solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City of Eagan, Minnesota’s 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, Minnesota’s internal control over financial reporting and compliance. REDPATH AND COMPANY, LTD. St. Paul, Minnesota June 11, 2019 17 - This page intentionally left blank - 18 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, 2018. 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 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 $444 million. Of this amount, $77.6 million may be used to meet the government's ongoing obligations to citizens and creditors in accordance with the City's fund directives and fiscal policies. The City's total net position increased by $7.0 million. As of the close of the year, the City's governmental funds reported combined ending fund balances of $56.3 million; 78% of this total amount, or $43.7 million, is available for use within the City's directives and policies. At the end of the current fiscal year, unassigned fund balance for the General Fund was $21.3 million, or 61% of total General Fund expenditures. The City's total bonded debt increased by $13.3 million during the current fiscal year. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the City’s basic financial statements. The City’s basic financial statements comprise 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 19 Management’s Discussion and Analysis cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g. uncollected taxes and earned but unused vacation leave). Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include general government, public safety, public works and parks and recreation. The business-type activities of the City include its Public Utilities (water, sewer, street lighting, storm drainage/water quality), Civic Arena, Aquatic Facility, Community Center and AccessEagan (Fiber Infrastructure). The government-wide financial statements can be found on pages 32-33 of this report. Fund Financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided into 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 statements. 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 change in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. As of December 31, 2018, the City maintained 38 individual governmental funds. Two governmental funds were opened in 2018 and two 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 six funds: the General Fund, Combined Utility Trunk Capital Projects Fund, Major Street Capital Projects Fund, Cedar Grove/Highway 13 Tax Increment Capital Projects Fund, the Revolving Improvement Construction Fund, and Police and City Hall Remodel. These six funds are considered to be major funds. Data from the other 32 governmental funds are presented within the combining and individual fund financial statements and schedules. 20 Management’s Discussion and Analysis The City adopts an annual appropriated budget for its General Fund. The City adopts budgets for all special revenue funds except for the Tree Mitigation, Police Forfeiture Fund, Drug Task Force Grant, and Data Bank Abatement. The City also adopts budgets for their Park System Development and Renewal Replacement, Equipment Revolving Fund, General Facilities Renewal, and Fire Apparatus Revolving Fund capital project funds. A budgetary comparison schedule has been provided for those funds to demonstrate compliance with this budget. The basic governmental fund financial statements can be found on pages 34-43 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, 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 risk management, benefit accrual, workers compensation self-insurance 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, 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 44-59 of this report. Notes to the Financial Statements. The notes provide additional information essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to financial statements can be found on pages 61-103 of this report. Other Information. The combining statements referred to earlier in connection with non- major governmental funds are presented immediately following the required supplementary information. Combining and individual fund statements and schedules can be found on pages 116-149 of this report. 21 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 $444.0 million at the close of 2018. By far the largest portion of the City's net position, $355.2 million, or 80%, reflects its investment in capital assets (e.g. land, buildings, machinery, and equipment) less any related outstanding debt used to acquire those assets. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City's investment in its capital assets is reported net of related debt, it should be noted the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. City’s Net Position 2018 2017 2018 2017 2018 2017 Assets: Current and other assets $71,765,623 $62,235,464 $62,324,830 $63,749,442 $134,090,453 $125,984,906 Capital assets 215,119,043 202,592,333 182,063,923 184,362,462 397,182,966 386,954,795 Total assets 286,884,666 264,827,797 244,388,753 248,111,904 531,273,419 512,939,701 Deferred outflows - pension 14,797,659 18,821,319 567,174 900,631 15,364,833 19,721,950 Deferred outflows - OPEB 1,988,729 - 36,246 - 2,024,975 - Deferred outflows - other - - - 1,451.00 - 1,451 16,786,388 18,821,319 603,420 902,082 17,389,808 19,723,401 Liabilities: Long-term liabilities 61,547,243 46,271,516 4,847,090 6,356,816 66,394,333 52,628,332 Other liabilities 11,360,376 13,742,047 2,694,999 3,512,154 14,055,375 17,254,201 Total liabilities 72,907,619 60,013,563 7,542,089 9,868,970 80,449,708 69,882,533 Deferred inflows - pension 20,032,287 20,477,366 799,987 638,081 20,832,274 21,115,447 Deferred inflows - OPEB - 1,565,710 - 31,139 - 1,596,849 Deferred inflows - grants 3,463,390 3,180,000 1,414 1,414 3,464,804 3,181,414 23,495,677 25,223,076 801,401 670,634 24,297,078 25,893,710 Net position: Net investment in capital assets 176,159,936 176,803,023 179,037,091 180,375,950 355,197,027 357,178,973 Restricted 20,930,876 13,973,752 176,530 - 21,107,406 13,973,752 Unrestricted 10,176,946 7,635,702 57,435,062 58,098,432 67,612,008 65,734,134 Total net position $207,267,758 $198,412,477 $236,648,683 $238,474,382 $443,916,441 $436,886,859 Governmental Activities Business-Type Activities Totals 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, $67 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. 22 Management’s Discussion and Analysis Governmental Activities. Net Position increased from Governmental activities by $6.7 million, or 1.5%. The majority of the increase comes from increases from development related fees, tax increment revenue, an operational surplus in the General Fund and a prior period adjustment. In addition, the City issued $22.4 General Obligation Bonds in 2018 which were offset with the defeasance of the 2008A Debt ($2.5 million) from the Advanced Refunding issuance that occurred in 2017. Revenue declined $2.2 million which was mostly due to decline in building permit activity in the charges for services revenue category. The $2.4 million decline was offset with a $1.7 million increase in property tax revenue. Expenses were flat from 2018 and 2017. City’s Changes in Net Position 2018 2017 2018 2017 2018 2017 Revenues: Program revenues: Charges for services $6,077,278 $8,465,616 $21,495,066 $21,912,985 $27,572,344 $30,378,601 Operating grants and contributions 3,236,913 2,083,363 13,581 43,467 3,250,494 2,126,830 Capital grants and contributions 3,906,486 7,068,955 595,207 970,007 4,501,693 8,038,962 General revenues: - - General property taxes 33,415,989 31,700,103 1,120,635 1,117,515 34,536,624 32,817,618 Tax increment 2,917,741 2,741,048 - - 2,917,741 2,741,048 Franchise taxes 871,465 930,767 - - 871,465 930,767 Unrestricted state aid - 117,587 - - - 117,587 Unrestricted investment earnings 821,075 298,251 749,996 314,046 1,571,071 612,297 Other general revenue - 68,272 68,564 - 68,564 68,272 Gain on disposal of capital assets - 1,851 - - - 1,851 Total revenues 51,246,947 53,475,813 24,043,049 24,358,020 75,289,996 77,833,833 Expenses: General government 14,327,234 9,044,041 - - $14,327,234 $9,044,041 Public safety 17,387,295 20,058,711 - - 17,387,295 20,058,711 Public works 8,344,183 10,092,714 - - 8,344,183 10,092,714 Parks and recreation 5,592,562 6,043,539 - - 5,592,562 6,043,539 Interest on long-term debt 781,291 1,165,264 - - 781,291 1,165,264 Public utilities - - 18,200,174 17,634,953 18,200,174 17,634,953 Civic Arena - - 1,498,864 1,509,105 1,498,864 1,509,105 Aquatic facility - - 1,555,597 1,429,534 1,555,597 1,429,534 Community Center - - 2,504,287 2,416,294 2,504,287 2,416,294 Fiber infrastructure - - 333,307 313,951 333,307 313,951 Total expenses 46,432,565 46,404,269 24,092,229 23,303,837 70,524,794 69,708,106 Increase in net position before special item and transfers 4,814,382 7,071,544 (49,180) 1,054,183 4,765,202 8,125,727 Transfers 1,776,519 1,134,043 (1,776,519) (1,134,043) - - Change in net position 6,590,901 8,205,587 (1,825,699) (79,860) 4,765,202 8,125,727 Net position - January 1 198,412,477 184,491,138 238,474,382 238,457,388 436,886,859 422,948,526 Prior period adjustment 2,264,380 5,715,752 - 96,854 2,264,380 5,812,606 Net position - January 1, as restated 200,676,857 190,206,890 238,474,382 238,554,242 439,151,239 428,761,132 Net position - December 31 $207,267,758 $198,412,477 $236,648,683 $238,474,382 $443,916,441 $436,886,859 Business-Type Activities TotalsGovernmental Activities 23 Management’s Discussion and Analysis Following are graphs providing comparisons of the governmental activities revenues and expense: Business-Type Activities Business-type activities net position decreased by $1.9 million. Activity in the Public Utilities fund is the primary reason for the decline. Operating revenue exceeded operating expenses by $2.4 million with depreciation expense totaling $4.9 million. Transfers out of $1.8 million 24 Management’s Discussion and Analysis was primarily made to reimburse the General Fund for operational support and resulted in a decline in net position of $1.8 million. Following are graphs showing the business-type activities revenue and expense comparisons: 25 Management’s Discussion and Analysis 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 $56.2 million. Approximately 77% of this total amount, or $43.7 million, constitutes fund balance that is neither committed, restricted or nonspendable. $0.3 million of the fund balance is restricted for tax increment. $4.3 million of the fund balance is restricted for debt service, $4.2 million is restricted for Park Development and $1.4 million is restricted for public, educational, and government programming on the local cable channel. The General Fund is the chief operating fund of the City. At the end of the current fiscal year, unassigned fund balance of the General Fund was $21.3 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 55% of the General Fund’s budgeted subsequent year expenditures. Fund balance in the General Fund increased by $1.0 million. Total General Fund revenue was $34.6 million with Property Taxes of $27.8 million continuing to be the predominant funding source for general city operations. Licenses, Permits and Charges for Services totaled $4.1 million or 12% of the revenue in the General Fund. General Fund expenditures were $35.1 million resulting in a deficit of revenues over expenditures of $0.6 million. Additionally, a $0.4 million transfer out of the General Fund to help pay for the construction of Fire Station 1. Transfers from the Public Utilities fund ($1.5 million) and Cable franchise fee fund ($0.5 million) resulted in total other financing sources of $1.6 million. Public Safety expenditures of $18.3 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 2018 with a slight increase in fund balance of $0.1 million. This was primarily a result of special assessment revenue related to an increase of development related connection fees and investment income on available cash and an internal loan to the Cedar Grove TIF District. The Major Street Capital Projects Fund increased by $0.9 million. Transfers out to the Revolving Improvement Construction Capital Projects Fund totaled $4.2 million, while revenues exceeded expenditures by $3.9 million. Timing differences in project revenues and expenditures can result in a substantial increase or decrease in this fund from year to year. In 2018, $0.3 million was expended for sealcoating and other street system maintenance. The Cedar Grove/Highway 13 Tax Increment Capital Projects Fund increased by $2.1 million. Tax Increment revenue led to an increase of Fund balance. The Revolving Improvement Construction Capital Projects Fund increased by $0.8 million. Expenditures totaled $5.2 million. Transfers in and revenue totaled $7.3 million. Transfers in 26 Management’s Discussion and Analysis to the fund totaled $4.5 million to closeout street, road and other infrastructure improvements projects. The Police and City Hall Remodel increased by $6.3 million. The issuance of bonds resulted in $16.5 million of bond proceeds. Capital Outlay expenditures totaled $10.2 million during year two of the construction phase of the remodel. 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, $31.7 million; Civic Arena, $0.2 million; Aquatic Facility, $1.7 million; Community Center, $3.0 million; and AccessEagan (Fiber Infrastructure), $0.2 million Net position decreased $1.8 million in the Public Utilities Fund. Operating income before depreciation totaled $2.4 million. Depreciation expense totaled $5.0 million resulting in an operating loss of $2.1 million. The non-operating revenues of $2.6 million and transfers out of $2.5 million ended the year with a net position of $196.0 million. The transfers out of $1.8 million included a $1.5 million transfer to the General Fund for reimbursement of operational services provided to the Public Utilities fund. In addition, a recurring transfer of antenna lease revenues of $0.3 million was made to the Community Center to support operations in 2018. Net position in the Civic Arena, Aquatic Facility, and the Community Center decreased in total by $0.1 million. The decrease was mostly due to the operating loss after depreciation in the Civic Arena and Aquatic Center. Net position in the AccessEagan (Fiber Infrastructure) Fund increased by $0.2 million mostly due to a transfer out for $0.1 million for additional funding of infrastructure improvements. The four internal service funds have combined net position of $5.6 million. Net position decreased slightly by $0.04 million. The Workers Compensation Self-Insurance fund activity resulted in a $0.1 million decrease in Net Position due to less claims incurred throughout the year in comparison to the services charge revenue General Fund Budgetary Highlights General Fund The General Fund expenditure Final Budget increased less than $0.2 million from the original Budget. The amendments were mostly made to account for professional services used to scan and create electronic files for record retention purposes. Fund Balance totaling $0.2 million was used for the amendment. Total revenue collections were 103% of budget. Property taxes were under budget by $0.2 million with a collection rate of 99%. Permit revenue exceeded budget expectations by $0.2 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 $0.3 million, respectively. Plan check fees for plan reviews were down $0.8 million from 2017, however, they were more in line with the 2018 budget. 27 Management’s Discussion and Analysis Expenditures were under budget by $1.2 million. Public Works, Public Safety, and Parks and Recreation were under budget in total by $1.2 million. Public works was under budget primarily due to less street repairs in 2018, less striping, and lower than expected fuel costs. Public Safety expenditures were under budget by $0.5 million which was mostly due to the conversion from a Part-time paid-on-call Fire department to a full-time operation. The Paid-on-call members were paid $0.1 million less than expected and The Fire Relief association payment from the City was also $0.1 million less than expected to be paid out. 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, 2018, amounts to $397.2 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 Police/City Hall Remodel for $9.8 million and the $3.1 million expansion of the Central Maintenance Facility with the Vehicle Wash Building addition. In addition, a $0.9 million Fire apparatus ladder truck was purchased in 2018 with additional improvements made to expand recreational opportunities with the addition of trails and pickleball courts at Quarry Park totaling $0.5 million. Public utilities infrastructure additions included $0.6 million of storm sewer lift station improvements, and $0.5 million spent on hydrant upgrades. Additional information on the City's capital assets can be found in Note 4 on pages 76-78 of this report. City’s Capital Assets (Net of Depreciation) 2018 2017 2018 2017 2018 2017 Land $70,803,149 $70,902,350 $1,638,054 $1,638,054 72,441,203 $72,540,404 Permanent easements 1,959,010 1,959,010 336,501 336,501 2,295,511 2,295,511 Sculptures and monuments 107,707 89,179 - - 107,707 89,179 Buildings 40,117,020 38,517,181 20,408,598 21,180,126 60,525,618 59,697,307 Improvement other than buildings 15,395,476 13,469,062 - - 15,395,476 13,469,062 Machinery and equipment 7,021,942 7,349,627 6,247,629 5,223,052 13,269,571 12,572,679 Infastructure and temporary easements 62,500,253 63,566,829 152,637,335 155,409,058 215,137,588 218,975,887 Construction in progess 17,214,486 6,739,095 795,806 575,671 18,010,292 7,314,766 Total $215,119,043 $202,592,333 $182,063,923 $184,362,462 $397,182,966 $386,954,795 Governmental Activities Business -Type Activities Totals Long-Term Debt. At the end of the current year, the City had total bonded debt outstanding of $45.8 million. The $13.3 million increase of debt outstanding is primarily due to the issuance of $22.4 million General Obligation Bonds for the Police and City Hall remodel project. Conversely, $4.0 million of bonds were retired with $2.5 million of that being from crossover refunding bonds from the 2017 issuance. Total debt outstanding of $49.9 million comprises debt backed by the full faith and credit of the City and $1.5 million is special assessment debt for which the City is liable in the event of default by the property owners 28 Management’s Discussion and Analysis subject to the assessment. In addition, the City also has debt in the amount of $3.1 million for compensated absences. City’s Outstanding Debt 2018 2017 2018 2017 2018 2017 G.O. special assessment bonds $43,495,000 $24,905,000 $2,965,000 $3,895,000 $46,460,000 $28,800,000 Special Assessment Debt with Governmental Commitment 1,485,000 1,760,000 - - 1,485,000 1,760,000 Net premium/discounts 877,463 463,560 61,832 91,512 939,295 555,072 Compensated Absences 3,117,707 4,446,961 - - 3,117,707 4,446,961 Total $45,857,463 $31,575,521 $3,026,832 $3,986,512 $48,884,295 $31,115,072 Business -Type Activities TotalsGovernmental Activities In September 2018, with the issuance of the Series 2018A 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 $264 million. The City's net debt is $43.9 million. Additional information on the City's long-term debt can be found in Note 5 on pages 78-84 of this report. Economic Factors and Next Year's Budgets and Rates The development and the preparation of the two-year 2020-2021 Budgets is beginning in a period where economic activity continued to grow at modest levels regionally and nationally. Reports on consumer spending were mixed but suggested sluggish sales for both retailers and auto dealers on a national level. Regionally, residential construction and real estate were soft during the winter months but are now rebounding as a result of warmer weather and declining interest rates. Employment continues to increase nationwide across a variety of industries but they were most highly concentrated in high-skilled jobs. However, labor markets are tight with shortage of skilled laborers. This tight labor market has led to wage pressures for multiple sectors. Prices have risen modestly in recent months with tariffs, freight costs, and rising wages being key factors in this trend. Businesses large and small are growing and reinvesting Eagan. Companies within Eagan have added over 8,600 jobs in the last decade. Approximately 4,000 of those new jobs have been in the Health Care sector with Blue Cross Blue Shield, Twin City Orthopedics, Fairview Health, Summit Orthopedics and Prime Therapeutics. Development activity in 2019 and 2020 continues to build on diversification in retail, hotels, entertainment and employment centers. Costco is now constructing a new retail center which is expected to be complete in 2019 while Aldi’s recently opened in 2018 adjacent to the Central Park Commons development. With the Minnesota Vikings football team headquarters and practice facility opening in early 2018, the Vikings Lakes development 29 Management’s Discussion and Analysis continues to develop with the addition of a full-service conference center hotel. At over 12 stories, it will be the tallest structure yet on the Eagan skyline. The Quarry project development is near completion with the new Quarry Public Park amenities, such as pickleball and bocce ball, being next to and available for the new Applewood Pointe Senior Living, and Quarry at Central Park Apartment’s residents. 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. During 2018, the 2019 budget was modified and updated to incorporate City Council goals and service level needs. The 2019 budget was set at $38.3 million, an increase of $1.9 million or 5.4% compared to the 2018 revised budget of 36.4 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 9 full-time employees. These staffing additions include 2 Police Officers, 6 Fire fighters, and 1 Parks Maintenance worker. The City's total 2019 property tax levy increased 5.8% from 2018. The City portion of taxes on an average valued Eagan home increased from $1,000 to $1,055. The property tax capacity rate (city portion) in 2019 is 35.197% versus 36.378% in 2018. More information on the City’s 2019 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. 30 BASIC FINANCIAL STATEMENTS 31 CITY OF EAGAN, MINNESOTA STATEMENT OF NET POSITION Statement 1 December 31, 2018 Governmental Business-Type Assets: Activities Activities Total Cash and investments $75,487,389 $34,292,411 $109,779,800 Receivables Accounts recievable 472,638 3,087,913 3,560,551 Interest receivable 180,445 116,149 296,594 Property tax receivable 1,776,216 11,048 1,787,264 Special assessments receivable 8,170,919 924,332 9,095,251 Internal balances (23,474,865) 23,474,865 - Notes receivable 687,507 - 687,507 Due from other governments 631,344 266,541 897,885 Other assets 99,356 - 99,356 Prepaid items 3,994 11,287 15,281 Net other post employment benefits (OPEB) asset 7,730,680 140,284 7,870,964 Capital assets not being depreciated Land 70,803,149 1,638,054 72,441,203 Permanent easements 1,959,010 336,501 2,295,511 Sculptures and monuments 107,707 - 107,707 Construction in progress 17,214,486 795,806 18,010,292 Capital assets net of accumulated depreciation Buildings 40,117,020 20,408,598 60,525,618 Improvements other than buildings 15,395,476 - 15,395,476 Machinery and equipment 7,076,358 6,247,629 13,323,987 Infrastructure and temporary easements 62,445,837 152,637,335 215,083,172 Total assets 286,884,666 244,388,753 531,273,419 Deferred Outflows of Resources Pensions 14,797,659 567,174 15,364,833 OPEB 1,988,729 36,246 2,024,975 Total deferred outflows of resources 16,786,388 603,420 17,389,808 Liabilities: Salaries and benefits payable 364,995 73,614 438,609 Accounts payable 983,909 1,131,722 2,115,631 Contracts payable 1,407,483 42,899 1,450,382 Accrued interest payable 474,432 46,417 520,849 Due to other governments 367,675 192,770 560,445 Unearned revenue 226,039 97,943 323,982 Escrow deposits 2,943,741 134,381 3,078,122 Other liabilities 505,605 15,253 520,858 Bond principal payable Payable within one year 1,765,000 960,000 2,725,000 Payable after one year 44,092,463 2,066,832 46,159,295 Compensated absences payable Payable within one year 2,321,497 - 2,321,497 Payable after one year 796,210 - 796,210 Net pension liability 16,658,570 2,780,258 19,438,828 Total liabilities 72,907,619 7,542,089 80,449,708 Deferred Inflows of Resources Pensions 20,032,287 799,987 20,832,274 Grants 3,463,390 1,414 3,464,804 Total deferred inflows of resources 23,495,677 801,401 24,297,078 Net Position: Net investment in capital assets 176,159,936 179,037,091 355,197,027 Restricted for: OPEB 9,719,409 176,530 9,895,939 Debt service 5,284,714 - 5,284,714 Public safety 18,901 - 18,901 Eagan TV 1,096,706 - 1,096,706 Revolving loan 283,457 - 283,457 Park dedication 4,153,703 - 4,153,703 Tax increment 373,986 - 373,986 Unrestricted 10,176,946 57,435,062 67,612,008 Total net position $207,267,758 $236,648,683 $443,916,441 The accompanying notes are an integral part of these financial statements. 32 CITY OF EAGAN, MINNESOTA STATEMENT OF ACTIVITIES Statement 2 For The Year Ended December 31, 2018 Operating Capital Charges For Grants and Grants and Governmental Business-Type Functions/Programs Expenses Services Contributions Contributions Activities Activities Totals Governmental activities: General government $14,327,234 $1,207,527 $778,742 $ - ($12,340,965)$ - ($12,340,965) Public safety 17,387,295 2,892,037 1,568,406 - (12,926,852) - (12,926,852) Public works 8,344,183 864,983 889,765 3,906,486 (2,682,949) - (2,682,949) Parks and recreation 5,592,562 1,112,731 - - (4,479,831) - (4,479,831) Interest on long-term debt 781,291 - - - (781,291) - (781,291) Total governmental activities 46,432,565 6,077,278 3,236,913 3,906,486 (33,211,888)0 (33,211,888) Business-type activities: Public utilities 18,200,174 17,185,383 10,754 484,875 - (519,162)(519,162) Civic arena 1,498,864 1,210,903 808 - - (287,153)(287,153) Aquatic facility 1,555,597 1,327,461 404 - - (227,732)(227,732) Community center 2,504,287 1,620,588 1,615 - - (882,084)(882,084) Fiber infrastructure 333,307 150,731 - 110,332 - (72,244)(72,244) Total business-type activities 24,092,229 21,495,066 13,581 595,207 0 (1,988,375) (1,988,375) Total governmental and business-type activities $70,524,794 $27,572,344 $3,250,494 $4,501,693 (33,211,888) (1,988,375) (35,200,263) General revenues: Property taxes 33,415,989 1,120,635 34,536,624 Franchise taxes 871,465 - 871,465 Tax increments 2,917,741 - 2,917,741 Unrestricted investment earnings 821,075 749,996 1,571,071 Other general revenue - 68,564 68,564 Transfers 1,776,519 (1,776,519) - Total general revenues and transfers 39,802,789 162,676 39,965,465 Change in net position 6,590,901 (1,825,699)4,765,202 Net position - beginning 198,412,477 238,474,382 436,886,859 Prior period adjustment 2,264,380 - 2,264,380 Net position -beginning as restated 200,676,857 238,474,382 439,151,239 Net position - ending $207,267,758 $236,648,683 $443,916,441 Changes in Net Assets Primary GovernmentProgram Revenues Net (Expense) Revenue and The accompanying notes are an integral part of these financial statements. 33 CITY OF EAGAN, MINNESOTA BALANCE SHEET GOVERNMENTAL FUNDS December 31, 2018 9001 General Fund 9334 Cedar Grove Highway 13 Tax Increment 9372 Revolving Improvement Construction Assets Cash and investments $23,677,941 $ - $ - Accounts receivable 50,217 - - Accrued interest receivable 64,418 - - Taxes receivable 1,482,615 3,858 - Special assessments receivable 12,499 - 4,334,927 Due from other funds - - - Due from other governments 143,339 - 365,745 Other assets 99,356 - - Prepaid items 2,364 - - Notes receivable - - - Advances to other funds - - - Total assets $25,532,749 $3,858 $4,700,672 Liabilities, Deferred Inflows of Resources, and Fund Balance Liabilities: Salaries and benefits payable $360,131 $ - $ - Accounts payable 473,719 - 174,810 Contracts payable - - 190,115 Accrued interest payable - 21,852 - Due to other funds - 8,065,412 5,417,000 Due to other governments 96,581 - 21,779 Escrow deposits 2,772,791 - - Unearned revenue 187,827 - - Other liabilities 33,483 - - Advances from other funds - 15,000,000 - Total liabilities 3,924,532 23,087,264 5,803,704 Deferred Inflows of Resources: Unavailable revenue - taxes receivable 244,597 - - Unavailable revenue - special assessments 11,824 - 4,329,680 Unavailable revenue - notes receivable - - - Unavailable revenue - grants - - 365,745 Total deferred inflows of resources 256,421 0 4,695,425 Fund Balance: Nonspendable 101,720 - - Restricted - - - Committed - - - Assigned - - - Unassigned 21,250,076 (23,083,406) (5,798,457) Total fund balance 21,351,796 (23,083,406) (5,798,457) Total liabilities, deferred inflows of resources, and fund balance $25,532,749 $3,858 $4,700,672 The accompanying notes are an integral part of these financial statements. 34 Statement 3 9375 Major Street 9376 Combined Utility Trunk 9353 Police and City Hall Remodel Other Governmental Funds Total Governmental Funds $15,666,568 $5,240,937 $6,836,684 $20,083,951 $71,506,081 - - - 413,304 463,521 43,204 14,237 - 47,809 169,668 127,158 - - 162,585 1,776,216 639,995 552,868 - 3,183,498 8,723,787 5,642,561 - - - 5,642,561 - - - 122,260 631,344 - - - - 99,356 - - - - 2,364 - - - 687,507 687,507 - 15,000,000 - - 15,000,000 $22,119,486 $20,808,042 $6,836,684 $24,700,914 $104,702,405 $ - $ - $ - $4,864 $364,995 - - 44,147 277,688 970,364 - (1,837) 1,020,580 196,788 1,405,646 - - 837 1,726 24,415 - - - 635,014 14,117,426 71,635 - - 171,265 361,260 - - - 170,950 2,943,741 - - - - 187,827 - - - - 33,483 - - - - 15,000,000 71,635 (1,837) 1,065,564 1,458,295 35,409,157 18,342 - - 23,422 286,361 639,995 549,178 - 3,176,600 8,707,277 - - - 575,639 575,639 3,097,645 - - - 3,463,390 3,755,982 549,178 0 3,775,661 13,032,667 - - - - 101,720 - - - 10,219,121 10,219,121 - - - 2,220,970 2,220,970 18,291,869 20,260,701 5,771,120 7,410,575 51,734,265 - - - (383,708) (8,015,495) 18,291,869 20,260,701 5,771,120 19,466,958 56,260,581 $22,119,486 $20,808,042 $6,836,684 $24,700,914 $104,702,405 The accompanying notes are an integral part of these financial statements. 35 - This page intentionally left blank - 36 CITY OF EAGAN, MINNESOTA RECONCILIATION OF THE BALANCE SHEET TO Statement 4 THE STATEMENT OF NET POSITION - GOVERNMENTAL FUNDS December 31, 2018 Total fund net position - governmental funds $56,260,581 Amounts reported for governmental activities in the Statement of Net Position are different because: Capital assets used in governmental activities are not current financial resources and, therefore, not reported as assets in the governmental funds. Costs of capital assets 319,233,126 Less accumulated depreciation (104,114,083) 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 (44,980,000) Unamortized bond premium/discount (877,463) Net OPEB asset 7,730,680 Net pension liability (16,658,570) Deferred outflows of resources and deferred inflows of resources are not 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 (20,032,287) Deferred outflows of resources related to pensions 14,797,659 Deferred outflows of resources related to OPEB 1,988,729 Delinquent receivables will be collected in subsequent years, but are not available soon enough to pay for current period's expenditures and, therefore, are deferred in the funds. Property taxes 286,361 Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds. Special assessments receivable 8,707,277 Notes receivable 575,639 Governmental funds do not report a liability for accrued interest due and payable.(447,003) 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 (20,260,701) 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 (549,178) Internal Service Funds are used by management to charge the costs of benefit accrual, risk management and workers' compensation to individual funds.5,606,991 Total net position - governmental activities $207,267,758 The accompanying notes are an integral part of these financial statements. 37 CITY OF EAGAN, MINNESOTA STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GOVERNMENTAL FUNDS For The Year Ended December 31, 2018 9001 General Fund 9334 Cedar Grove Highway 13 Tax Increment 9372 Revolving Improvement Construction Revenues: Property taxes $27,783,434 $ - $ - Tax increments - 1,607,145 - Franchise taxes - - - Special assessments 5,997 - 1,510,135 Licenses and permits 1,771,428 - - Intergovernmental 1,350,652 241,444 1,153,213 Charges for services 2,376,478 57,217 - Fines and forfeitures 285,147 - - Program revenues 420,783 - - Miscellaneous: Investment income 295,180 (176,658) - Other revenues 272,357 25,000 106,053 Total revenues 34,561,456 1,754,148 2,769,401 Expenditures: Current: General government 6,457,740 39,340 - Public safety 18,629,463 - - Public works 4,038,502 - 403 Parks and recreation 5,080,655 - - Government buildings 716,240 - - Capital outlay: General government 16,033 19,334 - Public safety 76,143 - - Public works 20,952 - 5,215,138 Parks and recreation 84,205 - - Government buildings 1 - - Debt service: Principal - - - Interest and other - - - Total expenditures 35,119,934 58,674 5,215,541 Revenues over (under) expenditures (558,478)1,695,474 (2,446,140) Other financing sources (uses): Sale of City property 2,268 370,379 - Bond issued - - - Premium on bonds issued - - - Transfers in 1,977,333 59,115 4,537,637 Transfers out (373,669) - (1,210,822) Total other financing sources (uses)1,605,932 429,494 3,326,815 Net change in fund balance 1,047,454 2,124,968 880,675 Fund balance, beginning of the year 20,304,342 (25,208,374) (7,364,851) Prior period adjustment - - 685,719 Fund balance, beginning of the year as restated 20,304,342 (25,208,374) (6,679,132) Fund balance, end of the year $21,351,796 ($23,083,406) ($5,798,457) The accompanying notes are an integral part of these financial statements. 38 Statement 5 9375 Major Street 9376 Combined Utility Trunk 9353 Police and City Hall Remodel Other Governmental Funds Total Governmental Funds $2,442,441 $ - $ - $3,122,114 $33,347,989 - - - 1,310,596 2,917,741 - - - 871,465 871,465 6,095 157,855 - 650,945 2,331,027 - - - - 1,771,428 1,587,694 - - 861,080 5,194,083 21,785 24,946 - 809,746 3,290,172 - - - 8,616 293,763 - - - - 420,783 241,659 82,345 51,126 274,257 767,909 - - 312 494,929 898,651 4,299,674 265,146 51,438 8,403,748 52,105,011 - - 138,320 1,028,892 7,664,292 - - - 489,219 19,118,682 275,459 280 - 411,813 4,726,457 - - - 104,416 5,185,071 - - - - 716,240 - - 10,165,228 6,071,516 16,272,111 - - - 172,399 248,542 74,268 - - 83,277 5,393,635 - - - 1,836,956 1,921,161 - - - 3,003 3,004 - - - 3,985,000 3,985,000 - - - 666,368 666,368 349,727 280 10,303,548 14,852,859 65,900,563 3,949,947 264,866 (10,252,110) (6,449,111) (13,795,552) - - - 418,932 791,579 - - 16,458,000 5,842,000 22,300,000 - - 76,092 391,679 467,771 1,210,822 - - 1,146,437 8,931,344 (4,249,180)(178,124) - (1,321,154) (7,332,949) (3,038,358)(178,124) 16,534,092 6,477,894 25,157,745 911,589 86,742 6,281,982 28,783 11,362,193 17,291,296 20,173,959 (510,862) 19,438,175 44,123,685 88,984 - - - 774,703 17,380,280 20,173,959 (510,862) 19,438,175 44,898,388 $18,291,869 $20,260,701 $5,771,120 $19,466,958 $56,260,581 The accompanying notes are an integral part of these financial statements. 39 - This page intentionally left blank - 40 CITY OF EAGAN, MINNESOTA RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND Statement 6 CHANGES IN FUND BALANCE TO THE STATEMENT OF ACTIVITIES GOVERNMENTAL FUNDS For The Year Ended December 31, 2018 Net change in fund balances - governmental funds $11,362,193 Amounts reported for governmental activities in the Statement of Activities are different because: Capital outlays are reported in the governmental funds as expenditures. However, in the Statement of Activities, the cost of those assets is allocated over the estimated useful lives as depreciation expenses Capital outlays 22,172,332 Depreciation expense (8,333,681) Loss on disposal (1,311,941) 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 3,985,000 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 Activities, however, interest expense is recognized as the interest accrues, regardless of when it is due.(168,791) Issuances of long-term debt are shown as revenue in the funds, but are recorded as a long-term liabilities in the Statement of Net Position (22,300,000) OPEB obligations are recognized when paid in the governmental funds but recognized when incurred in the Statement of Activities 2,091,281 Governmental funds recognize 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 361,432 State aid related to pension expense 155,314 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 (413,903) Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds. Special assessments deferred (993,455) Notes receivable deferred 41,711 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 68,000 Certain funds are proprietary in nature and, therefore, are reported in the business-type activities. Combined Utility Trunk Fund (86,742) Internal Service Funds are used by management to charge the costs of benefit accrual, risk management, and workers' compensation to individual funds.(37,849) Change in net position - governmental activities $6,590,901 The accompanying notes are an integral part of these financial statements. 41 - This page intentionally left blank - 42 CITY OF EAGAN, MINNESOTA STATEMENT OF REVENUES, EXPENDITURES AND CHANGES Statement 7 IN FUND BALANCE - BUDGET AND ACTUAL GENERAL FUND For The Year Ended December 31, 2018 Original Final Actual Amounts Variance with Final Budget - Over (Under) Revenues: Property taxes $27,995,600 $27,995,600 $27,783,434 ($212,166) Special assessments 4,500 4,500 5,997 1,497 Licenses and permits 1,565,100 1,595,100 1,771,428 176,328 Intergovernmental 1,154,900 1,154,900 1,350,652 195,752 Charges for services 2,044,100 2,066,800 2,376,478 309,678 Fines and forfeitures 251,500 251,500 285,147 33,647 Program revenues 267,900 267,900 420,783 152,883 Miscellaneous Investment income 150,000 150,000 295,180 145,180 Other revenues 230,600 230,800 272,357 41,557 Total revenues 33,664,200 33,717,100 34,561,456 844,356 Expenditures: Current General government 6,500,100 6,637,400 6,457,740 (179,660) Public safety 19,052,400 19,114,100 18,629,463 (484,637) Public works 4,272,000 4,272,000 4,038,502 (233,498) Parks and recreation 5,125,200 5,142,200 5,080,655 (61,545) Government buildings 776,200 776,200 716,240 (59,960) Contingencies 162,800 124,400 - (124,400) Capital outlay General government 30,800 32,900 16,033 (16,867) Public safety 89,100 74,600 76,143 1,543 Public works 22,500 22,500 20,952 (1,548) Parks and recreation 114,200 114,400 84,205 (30,195) Government buildings 3,500 3,500 1 (3,499) Total expenditures 36,148,800 36,314,200 35,119,934 (1,194,266) Revenues over (under) expenditures:(2,484,600) (2,597,100) (558,478) 2,038,622 Other financing sources (uses): Sale of City property 700 700 2,268 1,568 Transfers in 2,108,900 2,108,900 1,977,333 (131,567) Transfers out - - (373,669) (373,669) Total other financing sources (uses)2,109,600 2,109,600 1,605,932 (503,668) Net change in fund balance ($375,000) ($487,500) 1,047,454 $1,534,954 Fund balance, beginning of the year 20,304,342 Fund balance, end of the year $21,351,796 Budgeted Amounts The accompanying notes are an integral part of these financial statements. 43 CITY OF EAGAN, MINNESOTA STATEMENT OF NET POSITION PROPRIETARY FUNDS December 31, 2018 9220 Public Utilities 9221 Civic Arena 9222 Aquatic Facility Assets: Current assets: Cash and cash equivalents $22,728,409 $308,635 $1,837,863 Accounts receivable 2,768,120 274,334 1,226 Interest receivable 85,490 831 4,990 Taxes receivable - delinquent - - - Special assessments receivable 37,040 - - Due from other funds 8,474,865 - - Due from other governments - 53,354 - Prepaid items - 972 - Total current assets 34,093,924 638,126 1,844,079 Noncurrent assets: Special assessments receivable 334,424 - - Due from other governments 142,210 - - Net OPEB asset 104,684 8,658 1,296 Capital assets Land 971,317 - - Permanent easements 336,501 - - Buildings and improvements 4,882,668 8,795,139 8,158,364 Water supply facilities 48,447,924 - - Water storage facilities 6,551,089 - - Water mains and lines 51,417,590 - - Sewer mains and lines 52,930,592 - - Storm drainage system 83,197,339 - - Street lights 956,839 - - Communications tower 1,758,142 - - Machinery and equipment 10,704,872 770,390 341,403 Construction in progress 780,461 5,115 - Total cost 262,935,334 9,570,644 8,499,767 Less accumulated depreciation (98,550,821)(6,237,401)(6,216,977) Net capital assets 164,384,513 3,333,243 2,282,790 Total noncurrent assets 164,965,831 3,341,901 2,284,086 Total assets 199,059,755 3,980,027 4,128,165 Deferred Outflows of Resources Pensions 292,433 66,890 21,030 OPEB 26,932 2,227 405 Total deferred outflows of resources 319,365 69,117 21,435 Total assets and deferred outflows of resources $199,379,120 $4,049,144 $4,149,600 The accompanying notes are an integral part of these financial statements. 44 Statement 8 1 of 2 9223 Community Center 9225 AccessEagan (Fiber Infrastructure) Totals Total Internal Service Funds $4,001,133 $175,434 $29,051,474 $9,222,245 41,468 2,765 3,087,913 9,117 10,131 470 101,912 25,014 11,048 - 11,048 - - - 37,040 - - - 8,474,865 3,194 977 70,000 124,331 - 315 10,000 11,287 1,630 4,065,072 258,669 40,899,870 9,261,200 - - 334,424 - - - 142,210 - 22,826 2,820 140,284 - 666,737 - 1,638,054 - - - 336,501 - 15,675,443 3,119,362 40,630,976 - - - 48,447,924 - - - 6,551,089 - - - 51,417,590 - - - 52,930,592 - - - 83,197,339 - - - 956,839 - - - 1,758,142 - 1,105,394 136,602 13,058,661 - 10,230 - 795,806 - 17,457,804 3,255,964 301,719,513 0 (7,583,859)(1,066,532) (119,655,590) - 9,873,945 2,189,432 182,063,923 0 9,896,771 2,192,252 182,680,841 0 13,961,843 2,450,921 223,580,711 9,261,200 169,929 16,892 567,174 - 5,872 810 36,246 - 175,801 17,702 603,420 0 $14,137,644 $2,468,623 $224,184,131 $9,261,200 The accompanying notes are an integral part of these financial statements. 45 CITY OF EAGAN, MINNESOTA STATEMENT OF NET POSITION PROPRIETARY FUNDS December 31, 2018 9220 Public Utilities 9221 Civic Arena 9222 Aquatic Facility Liabilities: Current liabilities: Salaries and benefits payable $40,571 $10,383 $1,521 Accounts payable 1,012,175 37,029 7,067 Contracts payable 34,936 - 9,800 Accrued interest payable - - - Due to other funds - - - Due to other governments 182,771 2,474 364 Unearned revenue 2,221 8,782 5,114 Other liabilities 14,746 - 507 Bonds payable - - - Compensated absences - - - Total current liabilities 1,287,420 58,668 24,373 Noncurrent liabilities: Customer deposits 134,381 - - Other liabilities - - - Compensated absences - - - Bonds payable, net - - - Net pension liability 1,457,160 338,539 91,774 Total noncurrent liabilities 1,591,541 338,539 91,774 Total liabilities 2,878,961 397,207 116,147 Deferred Inflows of Resources Pensions 425,897 100,387 23,244 Grants - 404 202 Total deferred inflow of resources 425,897 100,791 23,446 Net Position Net investment in capital assets 164,384,513 3,333,243 2,282,790 Restricted for OPEB 131,616 10,885 1,701 Unrestricted 31,558,133 207,018 1,725,516 Total net position 196,074,262 3,551,146 4,010,007 Total liabilities, deferred inflows of resources, and net position $199,379,120 $4,049,144 $4,149,600 The accompanying notes are an integral part of these financial statements. 46 Statement 8 2 of 2 9223 Community Center 9225 AccessEagan (Fiber Infrastructure) Totals Total Internal Service Funds $18,701 $2,438 $73,614 $ - 75,289 162 1,131,722 13,545 - - 44,736 - 46,417 - 46,417 3,014 - - - 3,194 7,161 - 192,770 6,415 80,166 1,660 97,943 38,212 - - 15,253 341,747 960,000 - 960,000 - - - - 2,321,497 1,187,734 4,260 2,562,455 2,727,624 - - 134,381 - - - - 130,375 - - - 796,210 2,066,832 - 2,066,832 - 810,736 82,049 2,780,258 - 2,877,568 82,049 4,981,471 926,585 4,065,302 86,309 7,543,926 3,654,209 227,061 23,398 799,987 - 808 - 1,414 - 227,869 23,398 801,401 0 6,847,113 2,189,432 179,037,091 - 28,698 3,630 176,530 - 2,968,662 165,854 36,625,183 5,606,991 9,844,473 2,358,916 215,838,804 5,606,991 $14,137,644 $2,468,623 $224,184,131 $9,261,200 The accompanying notes are an integral part of these financial statements. 47 - This page intentionally left blank - 48 CITY OF EAGAN, MINNESOTA RECONCILIATION OF THE STATEMENT OF NET POSITION -Statement 9 PROPRIETARY FUNDS - TO THE GOVERNMENT-WIDE STATEMENT OF NET POSITION - BUSINESS-TYPE ACTIVITIES December 31, 2018 Total fund net position - proprietary funds $215,838,804 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 replacements resources for utility operations. Therefore, it is included within business-type activities at the government-wide level.20,260,701 The Combined Utility Trunk Capital Projects Fund recorded deliquent 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.549,178 Total net position - business-type activities $236,648,683 The accompanying notes are an integral part of these financial statements. 49 CITY OF EAGAN, MINNESOTA STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION PROPRIETARY FUNDS For The Year Ended December 31, 2018 9220 Public Utilities 9221 Civic Arena 9222 Aquatic Facility Operating revenues: Service charges $15,515,076 $ - $ - Connection permits 21,894 - - Penalties 69,822 - - Sale of materials and meter charges 55,632 - - Facility and equipment rental 448 788,121 11,149 Program and admission revenue - 238,994 1,028,792 Merchandise sales - 57,010 285,978 Advertising revenue - 21,152 - Other revenue - - - Total operating revenues 15,662,872 1,105,277 1,325,919 Operating expenses: Personal services 3,179,159 616,634 709,889 Supplies, repairs and maintenance 702,857 82,556 190,808 Costs of merchandise sales - 35,509 121,168 Other services and charges 4,053,059 285,570 146,914 MCES disposal charge 5,292,499 - - Total operating expenses 13,227,574 1,020,269 1,168,779 Operating income (loss) before depreciation 2,435,298 85,008 157,140 Depreciation expense 4,972,320 477,144 386,818 Operating income (loss) (2,537,022) (392,136) (229,678) Nonoperating revenues (expenses): Investment income 520,792 6,077 29,976 Other interest earnings 55,196 - - Interest expense - (1,451) - Gain (loss) on sale of asset 61,544 - - Property taxes - - - Refunds and reimbursements 64,834 - - Connection charges 266,336 - - Intergovernmental revenues 10,754 808 404 Other revenues 1,166,395 105,626 1,542 Total nonoperating revenues (expenses) 2,145,851 111,060 31,922 Income (loss) before capital contributions and transfers (391,171)(281,076)(197,756) Capital contributions 325,742 - - Transfers in - - - Transfers out (1,764,986) - - Total capital contributions and transfers (1,439,244)0 0 Change in net position (1,830,415)(281,076)(197,756) Net position beginning of year, as previously reported 197,904,677 3,832,222 4,207,763 Prior period adjustment - - - Net position beginning of year, as restated 197,904,677 3,832,222 4,207,763 Net position, end of the year $196,074,262 $3,551,146 $4,010,007 The accompanying notes are an integral part of these financial statements. 50 Statement 10 9223 Community Center 9225 AccessEagan (Fiber Infrastructure) Totals Internal Service Funds $ - $ - $15,515,076 $11,556,875 - - 21,894 - - - 69,822 - - - 55,632 - 384,813 6,240 1,190,771 - 981,856 - 2,249,642 - 53,938 - 396,926 - - - 21,152 - 142,156 144,491 286,647 - 1,562,763 150,731 19,807,562 11,556,875 1,220,603 117,121 5,843,406 10,429,363 236,578 3,440 1,216,239 - 28,641 - 185,318 - 406,945 86,811 4,979,299 1,344,155 - - 5,292,499 - 1,892,767 207,372 17,516,761 11,773,518 (330,004) (56,641) 2,290,801 (216,643) 527,475 125,935 6,489,692 - (857,479) (182,576) (4,198,891) (216,643) 50,800 4,810 612,455 135,511 - - 55,196 - (84,045) - (85,496) - 4,520 2,500 68,564 - 1,120,635 - 1,120,635 - - - 64,834 - - - 266,336 - 1,615 - 13,581 - 57,825 - 1,331,388 43,283 1,151,350 7,310 3,447,493 178,794 293,871 (175,266) (751,398) (37,849) - 110,332 436,074 - 276,923 - 276,923 - - (110,332) (1,875,318) - 276,923 0 (1,162,321) 0 570,794 (175,266) (1,913,719) (37,849) 9,273,679 2,534,182 217,752,523 4,155,163 - - - 1,489,677 9,273,679 2,534,182 217,752,523 5,644,840 $9,844,473 $2,358,916 $215,838,804 $5,606,991 The accompanying notes are an integral part of these financial statements. 51 - This page intentionally left blank - 52 CITY OF EAGAN, MINNESOTA RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENSES, AND Statement 11 CHANGES IN FUND NET POSITION TO THE STATEMENT OF ACTIVITIES BUSINESS-TYPE ACTIVITIES December 31, 2018 Change in net position - proprietary funds ($1,913,719) Amounts reported for governmental activities in the Statement of Activities are difference because: Recognized current year activity from the Combined Utility Trunk Capital Projects Fund with the business-type activities.86,742 Delinquent and deferred special assessments from the Combined Utility Trunk Capital Projects Funds are recognized when received in the governmental funds, but recognized when assessed with the business-type activities.1,278 Change in net position - business-type activities ($1,825,699) The accompanying notes are an integral part of these financial statements. 53 CITY OF EAGAN, MINNESOTA STATEMENT OF CASH FLOWS PROPRIETARY FUNDS For The Year Ended December 31, 2018 9220 Public Utilities 9221 Civic Arena 9222 Aquatic Facility Cash flows from operating activities: Receipts from customers and users $15,461,610 $807,011 $1,326,457 Receipts from internal services provided Other nonoperating revenues 1,241,983 106,434 1,946 Payment to suppliers (10,654,573)(388,833)(457,989) Payment to employees (3,168,840)(615,331)(709,818) Payments to benefits on behalf of employees (14,796)2,391 (708) Net cash flows from operating activities 2,865,384 (88,328)159,888 Cash flows from noncapital financing activities: Transfer from other funds - - - Transfer to other funds (1,764,986) - - Proceeds from (payments on) advances to other funds 4,143,047 - - Proceeds from connection charges 266,336 - - Net cash flows from noncapital financing activities 2,644,397 0 0 Cash flows from capital and related financing activities: Acquisition and construction of capital assets (3,282,502)(104,625)(199,953) Principal paid on capital debt - - - Interest paid on capital debt - - - Property taxes received for debt service - - - Proceeds from disposal of capital assets 61,544 - - Net cash flows from capital and related financing activities (3,220,958)(104,625)(199,953) Cash flows from investing activities: Interest and dividends received 572,442 4,575 29,608 Net increase (decrease) in cash and cash equivalents 2,861,265 (188,378)(10,457) Cash and cash equivalents - January 1 19,867,144 497,013 1,848,320 Cash and cash equivalents - December 31 $22,728,409 $308,635 $1,837,863 Business-Type Activities Enterprise Funds The accompanying notes are an integral part of these financial statements. 54 Statement 12 Page 1 of 2 9223 Community Center 9225 AccessEagan (Fiber Infrastructure) Totals Internal Service Funds $1,566,534 $92,791 $19,254,403 $ - 11,546,608 $59,440 - 1,409,803 43,283 (620,791) (160,977) (12,283,163) (1,254,034) (1,218,681) (116,424) (5,829,094) 160,430 430 (214) (12,897) (10,429,363) (213,068) (184,824) 2,539,052 66,924 276,923 - 276,923 - - - (1,764,986) - - - 4,143,047 - - - 266,336 - 276,923 0 2,921,320 0 (209,927) (115,894) (3,912,901) - (930,000) - (930,000) - (125,350) - (125,350) - 1,124,014 - 1,124,014 - 4,520 2,500 68,564 - (136,743) (113,394) (3,775,673) 0 49,973 5,517 662,115 134,968 (22,915) (292,701) 2,346,814 201,892 4,024,048 468,135 26,704,660 9,020,353 $4,001,133 $175,434 $29,051,474 $9,222,245 Business-Type Activities Enterprise Funds The accompanying notes are an integral part of these financial statements. 55 CITY OF EAGAN, MINNESOTA STATEMENT OF CASH FLOWS PROPRIETARY FUNDS For The Year Ended December 31, 2018 9220 Public Utilities 9221 Civic Arena 9222 Aquatic Facility Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) (2,537,022) ($392,136) (229,678) Adjustments to reconcile operating income (loss) to net cash flows from operating activities: Depreciation expense 4,972,320 477,144 386,818 Pension items 13,559 3,285 517 Other nonoperating revenue 1,241,983 106,434 1,946 Accounts receivable 4,038 (263,932) (1,226) Intergovernmental receivables 28,893 (5,649) - Special assessments receivable (6,082) - - Prepaid items 1,099 (972) - Customer deposits (32,312) - - Accounts payable (42,109)14,459 2,083 Contracts payable (147,860) - - Wages, salaries, and compensation payable 10,319 1,303 71 Deferred refunding - 1,451 - Net OPEB asset/payable (28,355)(894)(1,225) Unearned revenue (195,799)(28,685)1,764 Intergovernmental payables (432,034)(136)(95) Other liabilities 14,746 - (1,087) Total adjustments 5,402,406 303,808 389,566 Net cash provided by operating activities $2,865,384 ($88,328)$159,888 Noncash investing, capital and financing activities: Contributions of capital assets from governmental funds $ - $ - $ - Contributions of capital assets from from private projects $325,742 $ - $ - Business-Type Activities Enterprise Funds The accompanying notes are an integral part of these financial statements. 56 Statement 12 Page 2 of 2 9223 Community Center 9225 AccessEagan (Fiber Infrastructure) Totals Internal Service Funds ($857,479) ($182,576) ($4,198,891) ($216,643) 527,475 125,935 6,489,692 - 6,613 2,395 26,369 - 59,440 - 1,409,803 43,283 (7,254) 12,060 (256,314) (4,199) (618) (70,000) (47,374) - - - (6,082) - 80 - 207 6,716 - - (32,312) - 52,232 (66,334) (39,669) 2,318 - - (147,860) - 1,922 697 14,312 160,430 - - 1,451 - (6,183) (2,609) (39,266) - 11,643 - (211,077) (6,068) (939) (976) (434,180) (3,852) - (3,416) 10,243 84,939 644,411 (2,248) 6,737,943 283,567 ($213,068) ($184,824) $2,539,052 $66,924 $ - $ - $ - $ - $ - $110,332 $436,074 $ - Business-Type Activities Enterprise Funds The accompanying notes are an integral part of these financial statements. 57 CITY OF EAGAN, MINNESOTA STATEMENT OF FIDUCIARY NET POSITION Statement 13 December 31, 2018 OPEB Trust Fund Dakota County Drug Task Force Agency Funds Assets: Cash and investments $ - $338,472 Minnesota State Board of Investment internal equity pool 15,223,139 - Restricted cash - 453,420 Other receivables - 5,125 Accrued interest receivable - 2,139 Due from other governments - 122,260 Other assets - 6,686 Total assets 15,223,139 928,102 Liabilities: Accounts payable 3,199 19,301 Due to other governmental units - 908,801 Total liabilities 3,199 928,102 Net Position: Restricted for OPEB $15,219,940 $0 The accompanying notes are an integral part of these financial statements. 58 CITY OF EAGAN, MINNESOTA STATEMENT OF CHANGES IN FIDUCIARY NET POSITION Statement 14 December 31, 2018 OPEB Trust Fund Additions Investment income Net change in fair value of investments ($718,184) Less investment activity expense (1,468) Net investment income (719,652) Deductions Withdrawals by participants 438,214 Change in net position (1,157,866) Net Position: Beginning of year 16,377,806 End of year $15,219,940 The accompanying notes are an integral part of these financial statements. 59 - This page intentionally left blank - 60 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. REPORTING ENITY 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. 61 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 2. JOINT VENTURES AND JOINTLY GOVERNED ORGANIZATION 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, Savage, Prior Lake, Shakopee, Dakota County and Scott County, 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 2018. 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 2018, the City expended $751,574 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. 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 62 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 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 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. MEASURMENTS 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. 63 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 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. 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 – Capital Projects Fund – This fund accounts for costs associated with improvement projects throughout the City. Major Street – Capital Projects Fund – This fund accounts for costs associated with maintenance, renewal, and replacement of City streets. 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. Police and City Hall Remodel – Capital Projects fund – This fund accounts for costs associated with the remodel activities for the Police Station and City Hall. 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. Access Eagan (Fiber Infrastructure) Fund – This fund accounts for the operation of the City's Access Eagan (Fiber Infrastructure). Internal Service Funds: Risk Management Fund – This fund accounts for the City's commercial insurance activity. Benefit Accrual Fund – This fund accounts for the City's vacation and sick pay liabilities. Workers' Compensation Self-Insurance Fund – This fund accounts for the City's workers' compensation self-insurance activity. 64 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 Dental Self-Insurance Fund – This fund accounts for the City's dental self-insurance activity. Fiduciary Funds: OPEB Trust Fund – This fund is used to account for the financial resources held by the City in a trustee capacity to be used by the City to pay OPEB benefits to employees. Dakota County Drug Task Force Agency Fund – This fund accounts for the amounts related to the task force held by the City in a strictly custodial capacity. Dakota County Drug Task Force Equipment Agency Fund – This fund accounts for the amounts related to the task force's equipment fund held by the City in a strictly custodial capacity. As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are charges between the City's Public Utilities Fund and various other functions of the City. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the enterprise funds are charges to customers for sales and services. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. When both restricted and unrestricted resources are available for use, it is the City's policy to use restricted resources first, then unrestricted resources as they are needed. 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. 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 65 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 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, 2018, they were comprised of Minnesota State Board of Investment. 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 Investment. Investment 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." 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 66 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 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. 67 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 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 hydrants 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(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. 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 grants for various estimate differences that will be amortized and recognized over future years. 68 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 6. COMPENSATED ABSENCES Under the terms of union contracts and personnel policies, the City's employees are granted vacations in varying amounts depending upon length of service and union contract or employee classification. All full-time employees accumulate one day of sick leave per month. Some part-time employees receive prorata benefits. Upon termination, employees are paid for all unused vacation and, if they have five or more years of service, severance pay is equal to 50% of their unused sick leave. Employees who have been with the City for at least five years and who have accrued and maintain a balance of over 160 hours of sick leave are also allowed to convert accumulated sick leave to deposits in the City's deferred compensation plans. Deposits in combination with all other payments to the deferred compensation plans are subject to maximum deferral regulations. Accumulated sick leave converted to deferred compensation will be paid at half the employee's rate of pay. Employees who have been with the City for at least five years and who have accrued and maintain a balance of over 160 hours of sick leave time are allowed to trade accumulated sick leave for cash reimbursement for approved wellness activities. Accumulated sick leave used for this purpose will be reimbursed in cash at half the employee's current rate of pay. The liability for vacation and vested sick leave is recorded in the Benefit Accrual Internal Service Fund as earned. The fund's revenues are derived from direct labor charges to other City funds. All benefits are then paid by the Benefit Accrual Internal Service Fund. 7. LONG-TERM OBLIGATIONS In the government-wide financial statements, and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type Statement of Net Position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. 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 69 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 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. 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. Nonspendable Fund Balance – These are amounts that cannot be spent because they are not in spendable form. Restricted Fund Balance – These are amounts that are restricted to specific purposes either by a) constraints placed on the use of resources by creditors, grantors, contributors, or laws or regulations of other governments or b) imposed by law through enabling legislation. Committed Fund Balance – These are amounts that can only be used for specific purposes pursuant to constraints imposed by the City Council (highest level of decision-making authority) through resolution, amounts are only released from commitments through resolution. Assigned Fund Balance – These are amounts that are constrained by the City's intent to be used for specific purposes but are neither restricted nor committed. The City Council has delegated authority to the Finance Director to assign fund balance under the City's fund balance policy. Unassigned Fund Balance – These are residual amounts in the General Fund not reported in any other classification. The General Fund is the only fund that can report a positive unassigned fund balance. Other funds would report a negative unassigned fund balance should the total of nonspendable, restricted, and committed fund balances exceed the total net resources of that fund. When both restricted and unrestricted resources are available for use, it is the City's policy to use restricted resources first, then unrestricted resources as they are needed. When unrestricted resources are available for use, it is the City's policy to use resources in the following order: committed, assigned, and unassigned. 70 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 B. MINIMUM FUND BALANCE The City's target General Fund balance is to maintain an unassigned fund balance of 40% to 45% of the subsequent year's expenditure budget. 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. 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. A. 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. B. 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: a. 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. b. Public hearings are conducted to obtain taxpayer comments. 71 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 c. The budget is legally enacted through City Council action. d. 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. e. 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. f. 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: Information Technologies, City Clerk, and Legal. 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 $158,889 Debt Service Fund 2008A MSA bonds 1,844 Capital Projects Funds Cedar Grove Highway 13 Tax Increment 23,083,406 Revolving Improvement Construction 5,798,457 Meadowlark Ridge Housing Improvement District 222,975 Internal Service Fund Dental Self-Insurance 2,603 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. 72 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 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, 2018, the City was not exposed to custodial credit risk because deposits were fully collateralized. The City had deposits of $7,628,677 as of December 31, 2018. The City's book balance for cash as of December 31, 2018, was $6,865,845. B. INVESTMENTS As of December 31, 2018, the City's governmental funds and proprietary had the following investments and maturities: Investment type Fair value Less than one year 1-5 years 6-10 years U.S. Agencies $77,017,415 $50,808,490 $26,208,925 $ - Certificates of Deposit 15,005,077 12,790,395 2,214,682 - Money Market 9,665,921 9,665,921 - - Muncipal Bonds 2,009,629 - 2,009,629 - Total $103,698,042 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. 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 73 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 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. Investment class Percentage of Total Investments Federal Home Loan Bank 15.1% Federal Home Loan Mortgage Corporation 9.1 Federal National Mortgage Association 10.8 Federal Farm Credit Bank 12.9 The City has the following recurring fair value measurements as of December 31, 2018: $103,698,042 of investments are valued using a matrix pricing model (Level 2 inputs) C. OPEB TRUST FUND As of December 31, 2018, the City's OPEB Trust Fund had the following investments and maturities. Investment type Fair value Less than one year 1-5 years 6-10 years MN State Board of Investment $15,223,139 15,223,139$ 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. The following is a summary of total deposits and investments: City Governmental and Proprietary Funds Deposits (Note 3.A.) $6,865,845 Petty cash 7,805 Investments (Note 3.B.) 103,698,042 OPEB Trust Fund Investments (Note 3.C.) 15,223,139 Total deposits and investments $125,794,831 74 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 Deposits and investments are presented in the December 31, 2018, basic financial statements as follows: Statement of Net Position Cash and investments $109,779,800 Statement of Fiduciary Net Position OPEB Trust Fund Cash and investments 15,223,139 Dakota County Drug Task Force Agency Funds Cash and investments 338,472 Restricted cash 453,420 Total deposits and investments $125,794,831 75 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 NOTE 4 – CAPITAL ASSETS Capital asset activity for the year ended December 31, 2018, was as follows: Beginning Balance Increases Decreases Ending Balance Governmental activities Capital assets not being depreciated Land $30,116,885 $ - ($99,201) $30,017,684 Infrastructure land 40,785,465 - - 40,785,465 Permanent easements 1,959,010 - - 1,959,010 Sculptures and monuments 89,179 18,528 - 107,707 Construction in progress 6,739,095 15,493,359 (5,017,968) 17,214,486 Total capital assets not being depreciated 79,689,634 15,511,887 (5,117,169) 90,084,352 Capital assets being depreciated Buildings 51,966,412 3,094,339 (933,314) 54,127,437 Infrastructure and temporary easements 120,866,758 2,961,974 - 123,828,732 Improvements other than buildings 24,187,289 3,018,861 (132,039) 27,074,111 Machinery and equipment 25,060,814 2,603,239 (3,545,559) 24,118,494 Total capital assets being depreciated 222,081,273 11,678,413 (4,610,912) 229,148,774 Less accumulated depreciation for Buildings 13,449,231 1,351,715 (790,529) 14,010,417 Infrastructure and temporary easements 57,299,929 4,082,966 - 61,382,895 Improvements other than buildings 10,718,227 1,037,205 (76,797) 11,678,635 Machinery and equipment 17,711,187 1,861,795 (2,530,846) 17,042,136 Total accumulated depreciation 99,178,574 8,333,681 (3,398,172) 104,114,083 Total capital assets being depreciated, net 122,902,699 3,344,732 (1,212,740) 125,034,691 Governmental activities capital assets, net $202,592,333 $18,856,619 ($6,329,909) $215,119,043 76 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 Beginning Balance Increases Decreases Ending 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 575,671 770,601 (550,466) 795,806 Total capital assets not being depreciated 2,550,226 770,601 (550,466) 2,770,361 Capital assets being depreciated Buildings and improvements 39,919,291 711,685 - 40,630,976 Infrastructure and temporary easements 244,093,773 1,165,742 - 245,259,515 Machinery and equipment 11,479,336 2,093,591 (514,266) 13,058,661 Total capital assets being depreciated 295,492,400 3,971,018 (514,266) 298,949,152 Less accumulated depreciation for Buildings and improvements 18,670,226 1,552,152 - 20,222,378 Infrastructure and temporary easements 88,684,715 3,937,465 - 92,622,180 Machinery and equipment 6,325,223 1,000,075 (514,266) 6,811,032 Total accumulated depreciation 113,680,164 6,489,692 (514,266) 119,655,590 Total capital assets being depreciated, net 181,812,236 (2,518,674) - 179,293,562 Business-type activities capital assets, net $184,362,462 ($1,748,073) ($550,466) $182,063,923 77 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 Depreciation expense was charged to functions/programs of the City as follows: Governmental activities General government $502,081 Public safety 1,215,143 Public works 5,509,602 Parks and recreation 1,106,855 Total depreciation expense - governmental activities $8,333,681 Business-type activities Public utilities $4,972,320 Civic arena 477,144 Aquatic facility 386,818 Community center 527,475 Fiber infrastructure 125,935 Total depreciation expense - business-type activities $6,489,692 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, 2018, was $4,550. Special assessment bonds with governmental commitment currently outstanding are as listed below. Issue Date Interest Rate Authorized and Issued Final Maturity Balance at year- end Due within one year G.O. Improvement 12/1/2005 3.25%-4.00% $5,155,000 2/1/2020 $320,000 $165,000 Bonds, Series 2005A 78 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 Annual debt service requirements to maturity for special assessment bonds are as follows: Years ending December 31 Principal Interest Total 2019 $165,000 $9,220 $174,220 2020 155,000 3,022 158,022 Total $320,000 $12,242 $332,242 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: Issue Date Interest Rate Authorized and Issued Final Maturity Balance at year- end Due within one year G.O. State-Aid Street Bonds - Series 2017A 3/16/2017 2.00-2.75% 2,280,000 4/1/2020 $2,280,000 $225,000 Total $2,280,000 $225,000 In March 2017, the City issued $2,280,000 G.O. State-Aid Street Refunding Bonds, Series 2017 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 was April 1, 2018. 79 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 Annual debt service requirements to maturity for G.O. State Aid Street Bonds are as follows: Years ending December 31 Principal Interest Total 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 210,000 33,413 243,413 2024-2028 1,000,000 90,532 1,090,532 2029 185,000 2,544 187,544 Total $2,280,000 $307,897 $2,587,897 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: Issue Date Interest Rate Authorized and Issued Final Maturity Balance at year-end Due within one year G.O. Certificates of Indebtedness - Series 2009A 9/1/2009 1.90 - 4.00% $525,000 2/1/2019 $70,000 $70,000 G.O. Certificates of Indebtedness - Series 2010A 12/15/2010 2.20 - 3.97% 415,000 2/1/2020 100,000 50,000 G.O. Certificates of Indebtedness - Series 2012B 5/15/2012 .65 - 1.75% 575,000 6/1/2021 200,000 65,000 Total certificates of indebtedness $370,000 $185,000 80 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 Annual debt service requirements to maturity for G.O. Equipment Certificate Bonds are as follows: Years ending December 31 Principal Interest Total 2019 $185,000 $7,228 $192,228 2020 115,000 2,786 117,786 2021 70,000 613 70,613 Total $370,000 $10,627 $380,627 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: Issue Date Interest Rate Authorized and Issued Final Maturity Balance at year-end Due within one year Taxable G.O. Housing Improvements Bonds - Series 2012A 5/5/2012 1.00 - 3.45% $ 1 ,660,000 2/1/2028 $1,165,000 $105,000 Annual debt service requirements to maturity for G.O. Housing Improvement Bonds are as follows: Years ending December 31 Principal Interest Total 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 115,000 22,280 137,280 2024-2028 625,000 54,388 679,388 Total $1,165,000 $192,954 $1,357,954 Governmental activities 81 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 5. G.O. TAX INCREMENT BONDS The City issued G.O. Tax Increment Bonds to provide funding for a parking structure. G.O. Tax Increment Bonds currently outstanding are listed below: Issue Date Interest Rate Authorized and Issued Final Maturity Balance at year- end Due within one year Taxable G.O. Tax Increment Bonds - Series 2013A 6/1/2013 2.00 - 3.40% $12,390,000 2/1/2030 $10,725,000 $780,000 Annual debt service requirements to maturity for G.O. Tax Increment Bonds are as follows: Years ending December 31 Principal Interest Total 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 850,000 215,595 1,065,595 2024-2028 4,605,000 704,347 5,309,347 2029-2030 2,045,000 69,622 2,114,622 Total $10,725,000 $2,031,508 $12,756,508 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: Issue Date Interest Rate Authorized and Issued Final Maturity Balance at year- end Due within one year G.O. Capital Improvement Plan Bonds - Series 2016A 4/28/2016 2.00 - 3.00% $8,130,000 2/1/2037 $7,820,000 $305,000 G.O. Capital Improvement Plan Bonds - Series 2018A 10/16/2018 3.375 - 4.000% 22,300,000 2/1/2039 22,300,000 - $30,120,000 $305,000 82 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 Annual debt service requirements to maturity for G.O. Capital Improvement Plan Bonds are as follows: Years ending December 31 Principal Interest Total 2019 $305,000 $814,082 $1,119,082 2020 395,000 968,585 1,363,585 2021 405,000 955,685 1,360,685 2022 865,000 933,585 1,798,585 2023 900,000 901,910 1,801,910 2024-2028 7,275,000 3,819,147 11,094,147 2029-2033 8,260,000 2,572,517 10,832,517 2034-2038 9,595,000 1,196,805 10,791,805 2039 2,120,000 35,775 2,155,775 Total $30,120,000 $12,198,091 $42,318,091 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: Issue Date Interest Rate Authorized and Issued Final Maturity Balance at year-end Due within one year G.O. Capital Improvement Plan Bonds - Series 2016A 12/15/2009 2.00 - 4.00% $8,195,000 2/1/2021 $2,965,000 $960,000 83 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 Annual debt service requirements to maturity for G.O. bonds are as follows: Years ending December 31 Principal Interest Total 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 $2,965,000 $176,900 $3,141,900 Business-Type activities C. CHANGES IN LONG TERM DEBT Long-term debt activity for the year ended December 31, 2018, was as follows: Beginning balance (as restated) Additions Reductions Ending balance Governmental Activities Bonds payable Special Assessment Bonds $495,000 $ - $175,000 $320,000 G.O. State-Aid Street Bonds 4,730,000 - 2,450,000 2,280,000 G.O. Certificates of Indebtedness 555,000 - 185,000 370,000 G.O. Taxable Housing Impr. Bonds 1,265,000 - 100,000 1,165,000 G.O. Taxable Tax Increment Bonds 11,490,000 - 765,000 10,725,000 G.O. Capital Improvement Plan Bonds 8,130,000 - 310,000 7,820,000 General Obligation Bonds - 22,300,000 - 22,300,000 Bond premiums/discounts 463,560 467,771 53,868 877,463 Compensated absences 2,957,284 1,381,410 1,220,987 3,117,707 Total governmental activities Long-term liabilities $30,085,844 $24,149,181 $5,259,855 $48,975,170 Business-Type Activities Bonds payable G.O. bonds $3,895,000 $ - $930,000 $2,965,000 Net premium/discount 91,512 - 29,680 61,832 Total business-type activities Long-term liabilities $3,986,512 $0 $959,680 $3,026,832 The current portion of compensated absences payable is $2,321,497. 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. 84 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 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, 2018, the following conduit debt was outstanding: Project Date of issue Orginal amount of issue Retired Balance outstanding Multifamily Housing Revenue Bonds Aspenwoods of Eagan - Reissuance 1/15/2003 $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. General Combined Utility Trunk Major Street Cedar Grove Highway 13 Tax Increment Revolving Improvement Construction Police and City Hall Remodel Other Govermental Funds Total Nonspendable Prepaid items $2,364 $ - $ - $ - $ - $ - $ - $2,364 Inventory 99,356 - - - - - - 99,356 Total nonspendable 101,720 0 0 0 0 0 0 101,720 Restricted Debt service - - - - - - 4,292,368 4,292,368 Tax increment financing - - - - - - 373,986 373,986 Police forfeitures - - - - - - 5,746 5,746 Eagan TV - - - - - - 1,096,706 1,096,706 Revolving loan - - - - - - 283,457 283,457 DWI forfeiture - - - - - - 13,155 13,155 Park dedication - - - - - - 4,153,703 4,153,703 Total restricted 0 0 0 0 0 0 10,219,121 10,219,121 Committed Housing - - - - - - 412,466 412,466 Cable TV - - - - - - 1,719,952 1,719,952 Tree Mitigation - - - - - - 70,439 70,439 Data bank abatement - - - - - - 18,113 18,113 Total committed 0 0 0 0 0 0 2,220,970 2,220,970 Assigned Capital projects and equipment - 20,260,701 18,291,869 - - 5,771,120 7,410,575 51,734,265 Unassigned 21,250,076 - - (23,083,406) (5,798,457) - (383,708) (8,015,495) Total 21,351,796$ 20,260,701$ 18,291,869$ (23,083,406)$ (5,798,457)$ 5,771,120$ 19,466,958$ 56,260,581$ 85 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 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 $409,453 Public Utilities Water supply and storage 7,487,851 Public Utilities Storm drain expansion and modifications 3,614,356 Public Utilities Storm drain renewal and replacement 3,745,335 Public Utilities Water quality 2,967,058 Civic Arena Capital replacement 580,373 Aquatic Facility Capital replacement 1,564,574 Community Center Capital replacement 1,500,466 Total $21,869,466 NOTE 8 – INTERFUND ASSETS/LIABILITIES The composition of interfund balances as of December 31, 2018, was as follows: Due To/From Other Funds: Receivable Fund Payable Fund Amount Major Street Revolving Improvement Construction $5,417,000 Major Street Other Governmental Funds 225,561 Public Utilities Cedar Grove Hwy 13 Tax Increment 8,065,412 Public Utilities Other Governmental Funds 409,453 Total $14,117,426 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. 86 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 NOTE 9 – TRANSFERS December 31, 2018, were as follows: Transfer out Transfer in Purpose Amount Cable TV Franchise Fees Fund General Fund Operations Funding $517,433 Cable TV Franchise Fees Fund Eagan TV Fund Operations Funding 410,721 Public Utilities Equipment Revolving Fund Funding Capital Projects 28,163 Public Utilities Community Center Operations Funding 276,923 Other Government Funds Cedar Grove Hwy 13 Tax Increment Operations Funding 59,115 Public Utilities General Fund Operations Funding 1,459,900 Community Investment Fund Other Government Funds Funding Capital Projects, Closing Fund 333,405 General Fund Other Government Funds Funding Capital Projects, Closing Fund 373,669 Revolving Improvement Construction Major Street Funding Capital Projects 1,210,822 Major Street Revolving Improvement Construction Funding Capital Projects 4,249,181 AccessEagan Revolving Improvement Construction Funding Capital Projects 110,332 Combined Utility Trunk Fund Revolving Improvement Construction Funding Capital Projects 178,124 Other Government Funds Other Government Funds Funding Capital Projects, Closing Fund 480 Total $9,208,268 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 $500,000 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. There were no significant reductions in insurance from the previous year. 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 $2,919,563 for catastrophic losses. The total claims liability reported in the Fund at December 31, 2018, is $372,500, of which $130,375 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. 87 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 Changes in the Fund's claims liability amounts, including long-term amounts, for the past three years were as follows: Year Balance beginning of year Claims expense and estimates Claims payments Balance end of year 2016 $210,700 $102,285 ($125,185)$187,800 2017 187,800 300,252 (265,752)222,300 2018 222,300 770,916 (620,716)372,500 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 A. PLAN DESCRIPTION The City participates in the following cost-sharing multiple-employer defined benefit pension plans administered by the Public Employees Retirement Association of Minnesota (PERA). PERA’s defined benefit pension plans are established and administered in accordance with Minnesota Statutes, Chapters 353 and 356. PERA’s defined benefit pension plans are tax qualified plans under Section 401(a) of the Internal Revenue Code. 1. General Employees Retirement Fund (GERF) All full-time (with the exception of employees covered by PEPFF) and certain part-time employees of the City are covered by the General Employees Retirement Fund (GERF). GERF members belong to either the Coordinated Plan or the Basic Plan. Coordinated Plan members are covered by Social Security. 2. Public Employees Police and Fire Fund (PEPFF) The PEPFF, originally established for police officers and firefighters not covered by a local relief association, now covers all police officers and firefighters hired since 1980. Effective July 1, 1999, the PEPFF also covers police officers and firefighters belonging to a local relief association that elected to merge with and transfer assets and administration to PERA. B. BENEFITS PROVIDED PERA provides retirement, disability, and death benefits. Benefit provisions are established by state statute and can only be modified by the state legislature. 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. 88 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 1. GERF Benefits Benefits are based on a member’s highest average salary for any five successive years of allowable service, age, and years of credit at termination of service. Two methods are used to compute benefits for PERA's Coordinated Plan members. Members hired prior to July 1, 1989, receive the higher of method 1 or method 2 formulas. Only method 2 is used for members hired after June 30, 1989. Under Method 1, the accrual rate for Coordinated Plan members is 1.2% for each of the first ten years and 1.7% for each additional year. Under Method 2, the accrual rate for Coordinated members is 1.7% for all years of service. The accrual for Minneapolis Employees Retirement Fund (MERF) members is 2% for each of the first 10 years of service and 2.5% for each additional year. 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. Beginning January 1, 2019, benefit recipients will receive a future annual increase equal to 50% of the Social Security Cost of Living Adjustment, not less than 1.0% and not more than 1.5% . For retirements on or after January 1, 2024, the first benefit increase is delayed until the retiree reaches Normal Retirement Age (not applicable to Rule of 90 retirees, disability benefit recipients, or survivors). A benefit recipient who has been receiving a benefit for at least 12 full months as of June 30 will receive a full increase. Members receiving benefits for at least one month but less than 12 full months as of June 30 will receive a pro rata increase. 2. PEPFF Benefits Benefits for the PEPFF members first hired after June 30, 2010, but before July 1, 2014, vest on a prorated basis from 50% after five years up to 100% after ten years of credited service. Benefits for PEPFF 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 PEPFF members who were first hired prior to July 1, 1989, a full annuity is available when age plus years of service equal at least 90. Beginning in 2019, the COLA will be fixed at 1%. Under funding measurements from 2017, the 2.5% COLA trigger was never expected to occur and was subsequently removed from law. Post retirement increases are given each year except for annuitants who have been receiving a benefit for only 31 to 41 months. These annuitants will receive a prorated amount of the increase on a sliding scale. C. CONTRIBUTIONS Minnesota Statutes Chapter 353 sets the rates for employer and employee contributions. Contribution rates can only be modified by the state legislature. 89 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 1. GERF Contributions Coordinated Plan members were required to contribute 6.50% of their annual covered salary in fiscal year 2018. The City was required to contribute 7.50% for Coordinated Plan members. The City’s contributions to the GERF for the year ended December 31, 2018, were $1,043,480. The City’s contributions were equal to the required contributions as set by state statute. 2. PEPFF Contributions Legislation increased both employee and employer contribution rates in the Police and Fire Plan. Employee rates increased from 10.80% of pay to 11.30% and employer rates increase from 16.20% to 16.95% on January 1, 2019. On January 1, 2020 employee rates increase to 11.80% and employer rates increase to 17.70% . The City’s contributions to the PEPFF for the year ended December 31, 2018 were $1,422,385. The City’s contributions were equal to the required contributions as set by state statute. D. PENSION COSTS 1. GERF Pension Costs At December 31, 2018, the City reported a liability of $11,117,370 for its proportionate share of the GERF’s net pension liability. The City’s net pension liability reflected a reduction due to the State of Minnesota’s contribution of $16 million to the fund in 2018. 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 $364,716. The net pension liability was measured as of June 30, 2018, 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, 2017, through June 30, 2018, relative to the total employer contributions received from all of PERA’s participating employers. At June 30, 2018 the City’s proportion was .2004% which was a decrease of .0056% from its proportion measured as of June 30, 2017. Post-retirement benefit increases were changed from 1.0% per year with a provision to increase to 2.5% upon attainment of 90% funding ratio to 50% of the Social Security Cost of Living Adjustment, not less than 1.0% and not more than 1.5%, beginning January 1, 2019. If changes expected to have a significant effect on the measurement of the net pension liability had occurred between the measurement date and the reporting date, the entity would include a brief description of the nature of those changes. For the year ended December 31, 2018, the City recognized pension expense of $946,962 for its proportionate share of the GERF’s pension expense. In addition, the City recognized an additional $85,051 as pension expense (and grant revenue) for its proportionate share of the State of Minnesota’s contribution of $16 million to the General Employees Fund. 90 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 At December 31, 2018, the City reported its proportionate share of the GERF’s deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Outflows of Resources Deferred Inflows of Resources Differences between expected and actual economic experience $302,113 $325,629 Changes in actuarial assumptions 1,064,686 1,273,048 Difference between projected and actual investment earnings - 1,155,925 Changes in proportion 389,736 421,092 Contributions paid to PERA subsequent to the measurement date 528,340 - $2,284,875 $3,175,694 $528,340 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, 2019. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as follows: Year ending December 31, Pension expense amount 2019 $354,246 2020 (528,722) 2021 (1,012,645) 2022 (232,038) 2023 - Thereafter - (1,419,159) 2. PEPFF Pension Costs At December 31, 2018, the City reported a liability of $8,321,458 for its proportionate share of the PEPFF’s net pension liability. The net pension liability was measured as of June 30, 2018, 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, 2017, through June 30, 2018, relative to the total employer contributions received from all of PERA’s participating employers. At June 30, 2018, the City’s proportion was .7807% which was a decrease of .0323% from its proportion measured as of June 30, 2017. The City also recognized $70,263 for the year ended December 31, 2018, as revenue and an offsetting reduction of net pension liability for its proportionate share of the State of Minnesota’s on-behalf contributions to the PEPFF. 91 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 Legislation passed in 2013 required the State of Minnesota to begin contributing $9 million to the PEPFF each year, starting in fiscal year 2014. Beginning in January 1, 2019, the COLA will be fixed at 1%. Under funding measurements from 2017, the 2.5% COLA trigger was never expected to occur and was subsequently removed from law. For the year ended December 31, 2018, the City recognized pension expense of $974,566 for its proportionate share of the PEPFF’s pension expense. At December 31, 2018, the City reported its proportionate share of the PEPFF’s deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Outflows of Resources Deferred Inflows of Resources Differences between expected and actual economic experience $343,432 $2,040,343 Changes in actuarial assumptions 10,712,409 12,745,579 Difference between projected and actual investment earnings - 1,759,366 Changes in proportion 1,260,493 1,111,290 Contributions paid to PERA subsequent to the measurement date 763,624 - Total $13,079,958 $17,656,578 $763,624 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 December 31, Pension expense amount 2019 ($137,989) 2020 (530,469) 2021 (1,200,915) 2022 (3,246,179) 2023 (224,692) Thereafter - ($5,340,244) 92 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 E. ACTUARIAL ASSUMPTIONS The total pension liability in the June 30, 2018, actuarial valuation was determined using the following actuarial assumptions: GERF PEPFF Inflation 2.50% per year 2.50% per year Salary Growth 3.25% per year after 26 years of service 3.25% per year after 25 years of service Investment Rate of Return 7.50%7.50% The total pension liability for each of the defined benefit cost-sharing plans was determined by an actuarial valuation as of June 30, 2018, using the entry age normal actuarial cost method. Inflation is assumed to be 2.50% for the GERF and PEPFF. Salary growth assumptions in the GERF decrease in annual increments from 11.25% after one year of service, to 3.25% after 26 years of service. In the PEPFF. Salary growth assumptions decrease from 12.25% after one year of service to 3.25% after 25 years of service. Mortality rates for all plans are based on RP-2014 mortality tables. The tables are adjusted slightly to fit PERA's experience. Actuarial assumptions for the General Employees Plan are reviewed every four to six years. The most recent six-year experience study for the General Employees Plan was completed in 2015. The most recent four-year experience study for the Police and Fire Plan was completed in 2016. The following changes in actuarial assumptions occurred in 2018: General Employees Fund The mortality projection scale was changed from MP-2015 to MP-2017. The assumed benefit increase was changed from 1.00% per year through 2044 and 2.50% per year thereafter to 1.25% per year. Police and Fire Fund The mortality projection scale was changed from MP-2016 to MP-2017. 93 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 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 following table: Asset Class Target Allocation Long-term expected real rate of return Domestic stocks 36%5.10% International stocks 17% 5.30% Bonds 20%75.00% Alternative assets 25%5.90% Cash 2%0.00% Total 100% F. DISCOUNT RATE The discount rate used to measure the total pension liability in 2018 was 7.50%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members and employers will be made at rates set in Minnesota Statutes. Based on these assumptions, the fiduciary net position of the General Employees Fund and the Police and Fire Fund 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. 94 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 G. PENSION LIABILITY SENSITIVITY The following presents the City’s proportionate share of the net pension liability for all plans it participates in, calculated using the discount rate disclosed in the preceding paragraph, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate 1 percentage point lower or 1 percentage point higher than the current discount rate: 1% decrease in discount rate (6.5%) Discount Rate (7.5%) 1% increase in discount rate (8.5%) City's proportionate share of the GERF net pension liability $18,067,150 $11,117,370 $5,380,526 City's proportionate share of the PEPFF net pension liability $17,841,727 $8,321,458 $448,590 The net pension liabilty is generally liquidated by the Employee Benefits Internal Service Fund. 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 I. PENSION EXPENSE Pension expense recognized by the City for the fiscal year ended December 31, 2018 is as follows: GERF $946,962 PEPFF 974,566 Total $1,921,528 J. 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. 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 95 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 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 2018 were: Employee Employer Employee Employer Required Rate $2,001 $2,001 5% 5% 5% Contribution Amount Percentage of Covered Payroll K. 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. Under an Annual Contribution agreement, the City's contribution to the Association is determined by Multiplying $7,786 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 2018, that contribution was $33,367. Required and actual employer contributions to the plan during 2018 were $703,803. In, addition, the City passes through state aid allocated to the plan in accordance with state statutes. For 2017, the state aid was $405,026. 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 10 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. 96 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 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. C. MEMBERS As of December 31, 2018, 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 2018, the City contributed $0 to the plan. 97 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 E. ACTUARIAL ASSUMPTIONS The total OPEB liability was determined by an actuarial valuation as of December 31, 2018, 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 RP-2000 Employee Mortality, white collar adjustment, generational projection from 2000 with scale AA, set back two years for males and females. Key methods and assumptions used in valuation of total OPEB liability The actuarial assumptions used in the December 31, 2018, valuation are drawn from the Public Employee Retirement Association of Minnesota July 1, 2016 actuarial valuation. 98 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 The long-term expected rate of return on OPEB plan investments was determined using historical averages. Asset Class Target Long-term expected real rate of return MN State Board of Investment- OPEB Internal Equity Pool 100%7.50% 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, 2018, the annual money-weighed rate of return on investments, net of investment expense, was (4.39%). 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. 99 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 G. CHANGES IN NET OPEB LIABILITY Total OPEB Liability (a) Plan Fiduciary Net Postion (b) Net OPEB Liability (a)-(b) Balances at January 1, 2018 $7,017,016 $16,377,806 ($9,360,790) Changes for the year Service cost 239,081 - 239,081 Interest 527,894 - 527,894 Differences between expected and actual economic experience - - - Employer contributions - - - Net investment income - (718,184) 718,184 Benefit payments (435,015) (435,015) - Administrative expense - (1,468) 1,468 Other charges - (3,199) 3,199 Net changes 331,960 (1,157,866) 1,489,826 Balance at December 31, 2018 $7,348,976 $15,219,940 ($7,870,964) 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% lower and 1% higher than the current discount rate. 1% decrease (6.5%) Current (7.5%) 1% increase (8.5%) Net OPEB Liability (Asset) ($7,361,642) ($7,870,964) ($8,348,667) 100 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 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% lower and 1% higher than the current healthcare cost trend rates. 1% decrease (8.0% decreasing to 4.0%) Current (9.0% decreasing to 5.0%) 1% increase (10.0% decreasing to 6.0%) Net OPEB Liability (Asset)($8,599,803) ($7,870,964) ($7,039,505) I. OPEB EXPENSE AND DEFERRED OUTFLOWS OF RESOURCES AND DEFERRED INFLOWS OF RESOURCES RELATED TO OPEB For the year ended December 31, 2018 the City recognized OPEB expense of $283,240. At December 31, 2018, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred outflows of resources Deferred inflows of resources Net difference between projected and actual earnings on OPEB plan investments $2,024,975 $ - Total $2,024,975 $0 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 2019 $546,314 2020 546,314 2021 546,314 2022 386,033 Total $2,024,975 101 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 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, 2018, the City generated $235,658 in tax increment revenue and made $99,793 in payments to developers. NOTE 14 – CONTRACT COMMITMENTS At December 31, 2018, the following contract commitments existed: Contract number Contractor Revised contract amount Completed to date Amount remaining 13-20 North Country Landscape & Design $48,391 $46,654 $1,737 15-04 Vinco Inc 1,486,067 1,444,468 41,599 16-22 Frattalone Companies 3,221,810 2,864,977 356,833 17-08 Graybar Electric 264,270 247,167 17,103 17-20 McNamara Contracting 1,184,082 1,033,202 150,880 18-03 Sunram Construction Inc 220,075 209,821 10,254 18-04 Vortex 399,298 382,536 16,762 18-05 Ebert Construction Inc 3,211,155 3,050,597 160,558 18-06 Ebert Construction 15,384,455 8,704,225 6,680,230 18-11 Insituform 167,551 150,694 16,857 18-19 MN Mechanical Solutions 456,500 33,060 423,440 18-21 Elevation Coating LLC 232,249 72,704 159,545 18-22 Minger Construction 387,250 338,817 48,433 Total $26,663,153 $18,578,922 $8,084,231 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. NOTE 16 – SUBSEQUENT EVENT Subsequent events have been evaluated for recognition or disclosure through June 11, 2019 the date the financial statements were available to be issued. 102 CITY OF EAGAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2018 NOTE 17 – NEW STANDARDS ISSUED BUT NOT YET IMPLEMENTED The Governmental Accounting Standards Boards (GASB) recently approved the following statements which were not implemented for these financial statements: Statement No. 83 Certain Asset Retirement Obligations. The provisions of this Statement are effective for reporting periods beginning after June 15, 2018. Statement No. 84 Fiduciary Activities. The provisions of this Statement are effective for reporting periods beginning after December 15, 2018. Statement No. 87 Leases. The provisions of this statements are effective for periods beginning after December 15, 2019. Statement No. 88 Certain Disclosures Related to Debt, Including Direct Borrowings and Direct Placements. The provisions of this statements are effective for periods beginning after June 15, 2018. Statement No. 89 Accounting for Interest Cost Incurred Before the End of a Construction Period. The provisions of this statement are effective for reporting periods beginning after December 15, 2019. Statement No. 90 Majority Equity Interest and Amendment of GASB Statement No. 14 and No. 61. The provisions of this statement are effective for reporting periods beginning after December 15, 2018. Statement No. 91 Conduit Debt Obligations. The provisions of this statement are effective for reporting periods beginning after December 15, 2020. The effect these standards may have on future financial statements is not determinable at this time. NOTE 18 – PRIOR PERIOD ADJUSTMENTS During 2018, adjustments to prior year financial statements were made for compensated absences liability and accrued expenditures on capital projects. A summary of these changes are as follows: Revolving Improvement Construction Major Street Benefit Accrual Fund Governmental Activities Fund balance/net position - December 31, 2017 ($7,364,851) $17,291,296 ($406,878) $198,412,477 as previously reported Prior period adjustment: Compensated absences liability - - 1,489,677 1,489,677 Accrued expenditures on capital projects 685,719 88,984 - 774,703 Fund balance/net position - December 31, 2017 as restated ($6,679,132) $17,380,280 $1,082,799 $200,676,857 103 - This page intentionally left blank - 104 REQUIRED SUPPLEMENTARY INFORMATION 105 CITY OF EAGAN, MINNESOTA REQUIRED SUPPLEMENTARY INFORMATION Statement 15 SCHEDULE OF CHANGES IN NET OPEB LIABILITY AND RELATED RATIOS Last Ten Years December 31, 2017 December 31, 2018 Total OPEB liability Service cost $230,996 $239,081 Interest 503,866 527,894 Differenced between expected and actual experience - - Changes of assumptions - - Changes of benefit terms - - Benefit payments (410,114) (435,015) Other changes - - Net change in total OPEB liability 324,748 331,960 Beginning of year 6,692,268 7,017,016 End of year $7,017,016 $7,348,976 Plan Fiduciary Net Pension (FNP) Employer contributions $ - $ - Net investment income 3,013,792 (718,184) Gain or loss - - Benefit payments (410,114) (435,015) Administrative expense (1,369) (1,468) Other changes - (3,199) Net change in plan fiduciary net position 2,602,309 (1,157,866) Beginning of year 13,775,497 16,377,806 End of year $16,377,806 $15,219,940 Net OPEB liability (asset) ($9,360,790) ($7,870,964) Plan FNP as a percentage of the total OPEB liability 233.40% 207.10% Covered-employee payroll $18,900,000 $19,600,000 Net OPEB liability as a percentage of covered-employee payroll (49.53%) (40.16%) The schedule is provided prospectively beginning with the City's fiscal year ended December 31, 2017 and is intended to show a ten year trend. Additional years will be added as they become available. 106 CITY OF EAGAN, MINNESOTA REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF EMPLOYER CONTRIBUTIONS Statement 16 OTHER POST EMPLOYMENT BENEFITS Last Ten Years December 31, 2017 December 31, 2018 Actuarially determined contribution Contributions in relation to the actuarially determined contribution $0 $0 Contribution deficiency (excess)$0 $0 Covered-employee payroll $18,900,000 $19,600,000 Contributions as a percentage of covered-employee payroll 0.00%0.00% The schedule is provided prospectively beginning with the City's fiscal year ended December 31, 2017 and is intended to show a ten year trend. Additional years will be added as they become available. 107 CITY OF EAGAN, MINNESOTA REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF INVESTMENT RETURNS Statement 17 Last Ten Years December 31, 2017 December 31, 2018 Annual money-weighted rate of return, net of investment expense 21.87% (4.39%) This schedule is provided prospectively beginning with the City's fiscal year ended December 31, 2017 and is intended to show a ten year trend. Additional years will be reported as they become available. 108 CITY OF EAGAN, MINNESOTA REQUIRED SUPPLEMENTARY INFORMATION Statement 18 SCHEDULE OF PROPORTIONATE SHARE OF NET PENSION LIABILITY* - GENERAL EMPLOYEES RETIREMENT FUND Last Ten Years State's City's Proportionate Proportionate Share of the Net City's City's Share (Amount) Pension Liablility and Proportionate Share Proportionate City's of the Net the State's Proportionate of the Net Pension Plan Fiduciary Share Proportionate Pension Share of the Net Liability as a Net Position as Measurement Fiscal Year (Percentage) of Share (Amount) of Liability Pension Liablility Percentage of its a Percentage Date Ending the Net Pension the Net Pension Associated with Associated with the Covered Covered of the Total June 30 December 31 Liability (Asset) Liability (Asset) (a) City (b)City (a+b)Payroll (c) Payroll ((a+b)/c) Pension Liability 2015 2015 0.2330%10,636,061$ -$ 10,636,061$ 11,748,053$ 90.53%78.19% 2016 2016 0.1964%15,946,706 208,307 16,155,013 12,187,880 132.55%68.91% 2017 2017 0.2060%13,150,904 165,387 13,316,291 13,273,067 100.33%75.90% 2018 2018 0.2004%11,117,370 364,716 11,482,086 13,472,413 85.23%79.50% * The schedule is provided prospectively beginning with the City's fiscal year ended December 31, 2015 and is intended to show a ten year trend. Additional years will be reported as they become available. 109 CITY OF EAGAN, MINNESOTA REQUIRED SUPPLEMENTARY INFORMATION Statement 19 SCHEDULE OF PROPORTIONATE SHARE OF NET PENSION LIABILITY* - PUBLIC EMPLOYEES POLICE AND FIRE RETIREMENT FUND Last Ten Years City's Proportionate City's Share of the Net Plan Fiduciary Proportionate Pension Liability Net Position as Fiscal Year City's Proportion Share of the Net (Asset) as a a Percentage Ending of the Net Pension Pension Liability Covered Percentage of its of the Total June 30 Liability (Asset) (Asset) (a)Payroll (b) Covered Payroll (a/b) 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 8,345,019 130.66%85.43% 2018 0.7807%8,321,458 8,227,889 101.14%88.80% * The schedule is provided prospectively beginning with the City's fiscal year ended December 31, 2015 and is intended to show a ten year trend. Additional years will be reported as they become available. 110 CITY OF EAGAN, MINNESOTA REQUIRED SUPPLEMENTARY INFORMATION Statement 20 SCHEDULE OF CITY CONTRIBUTIONS GENERAL EMPLOYEES RETIREMENT FUND Last Ten Years Statutorily Contributions in Contribution Contributions as a Required Relation to the Deficiency Covered Percentage of Fiscal Year Contribution Statutorily Required (Excess) Payroll Covered Ending (a)Contribution (b)(a-b)(c)Payroll (b/c) December 31, 2015 940,330$ 940,330$ -$ 12,537,733$ 7.5% December 31, 2016 933,173 933,173 - 12,442,307 7.5% December 31, 2017 978,383 978,383 - 13,045,107 7.5% December 31, 2018 1,043,480 1,043,480 - 13,913,067 7.5% * The schedule is provided prospectively beginning with the City's fiscal year ended December 31, 2015 and is intended to show a ten year trend. Additional years will be reported as they become available. 111 CITY OF EAGAN, MINNESOTA REQUIRED SUPPLEMENTARY INFORMATION Statement 21 SCHEDULE OF CITY CONTRIBUTIONS PUBLIC EMPLOYEES POLICE AND FIRE RETIREMENT FUND Last Ten Years Statutorily Contributions in Contribution Contributions as a Required Relation to the Deficiency Covered Percentage of Fiscal Year Contribution Statutorily Required (Excess)Payroll Covered Ending (a)Contribution (b)(a-b)(c)Payroll (b/c) December 31, 2015 1,241,086$ 1,241,086$ -$ 7,661,025$ 16.2% December 31, 2016 1,251,349 1,251,349 - 7,724,377 16.2% December 31, 2017 1,295,763 1,295,763 - 7,998,537 16.2% December 31, 2018 1,422,385 1,422,385 - 8,780,154 16.2% * The schedule is provided prospectively beginning with the City's fiscal year ended December 31, 2015 and is intended to show a ten year trend. Additional years will be reported as they become available. 112 CITY OF EAGAN, MINNESOTA REQUIRED SUPPLEMENTARY INFORMATION NOTES TO RSI December 31, 2018 Note A LEGAL COMPLIANCE – BUDGETS The General Fund budget is legally adopted on a basis consistent with accounting principles generally accepted in the United States of America. The legal level of budgetary control is at the department level for the General Fund. Note B OPEB INFORMATION Assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75 to pay related benefits. There are no factors that affect trends in the amounts reported, such as changes of benefit terms or assumptions. Note C PENSION INFORMATION PERA – General Employees Retirement Fund 2018 Changes Changes in Actuarial Assumptions: The mortality projection scale was changed from MP-2015 to MP-2017. The assumed benefit increase was changed from 1.00%per year through 2044 and 2.50%per year thereafter to 1.25%per year. 2017 Changes Changes in Actuarial Assumptions: 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, 15.0%for vested deferred member liability and 3.0%for non-vested deferred member liability. 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: The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2035 and 2.5% per year thereafter to 1.0% per year for all future years. The assumed investment return was changed from 7.9% to 7.5%. The single discount rate was changed from 7.9% to 7.5%. Other assumptions were changed pursuant to the experience study dated June 30, 2015. The assumed future salary increases, payroll growth, and inflation were decreased by 0.25% to 3.25% for payroll growth and 2.50% for inflation. PERA – Public Employees Police and Fire Fund 2018 Changes Changes in Actuarial Assumptions: The mortality projection scale was changed from MP-2016 to MP-2017. 113 CITY OF EAGAN, MINNESOTA REQUIRED SUPPLEMENTARY INFORMATION NOTES TO RSI December 31, 2018 2017 Changes Changes in Actuarial Assumptions: The single discount rate was changed from 5.6% to 7.5%. 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. Assumed rates of retirement were changed, resulting in fewer retirements. The Combined Service Annuity (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. The base mortality table for healthy annuitants was changed from the RP-2000 fully generational table to the RP-2014 fully generational table (with a base year of 2006), with male rates adjusted by a factor of 0.96. The mortality improvement scale was changed from Scale AA to Scale MP-2016. The base mortality table for disabled annuitants was changed from the RP-2000 disabled mortality table to the mortality tables assumed for healthy retirees. Assumed termination rates were decreased to 3.0%for the first three years of service. Rates beyond the select period of three years were adjusted, resulting in more expected terminations overall. Assumed percentage of married female members was decreased from 65%to 60 percent. Assumed age difference was changed from separate assumptions for male members (wives assumed to be three years younger) and female members (husbands assumed to be four years older) to the assumption that males are two years older than females. The assumed percentage of female members electing Joint and Survivor annuities was increased. The assumed post-retirement benefit increase rate was changed from 1.00%for all years to 1.00%per year through 2064 and 2.50%thereafter. 2016 Changes Changes in Actuarial Assumptions: The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2037 and 2.5% per year thereafter to 1.0% per year for all future years. The assumed investment return was changed from 7.9% to 7.5%. The single discount rate changed from 7.9% to 5.6%. 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. 114 COMBINING AND INDIVIDUAL NONMAJOR FUND FINANCIAL STATEMENTS 115 CITY OF EAGAN, MINNESOTA COMBINING BALANCE SHEET Statement 22 NONMAJOR GOVERNMENTAL FUNDS Assets Special Revenue Funds Debt Service Funds Capital Project Funds Total Nonmajor Governmental Funds Cash and investments $3,790,348 $4,251,939 $12,041,664 $20,083,951 Accounts receivable 377,599 - 35,705 413,304 Accrued interest receivable 10,235 7,696 29,878 47,809 Taxes receivable 2,314 37,539 122,732 162,585 Special assessments receivable Unremitted - 667 6,230 6,897 Delinquent - 4,550 3,096 7,646 Green acres - - 1,400,798 1,400,798 Senior citizen - - 88,742 88,742 Deferred - 982,323 697,092 1,679,415 Due from other governments 122,260 - - 122,260 Notes receivable 385,723 - 301,784 687,507 Total assets $4,688,479 $5,284,714 $14,727,721 $24,700,914 Liabilities, Deferred Inflows of Resources, and Fund Balance Liabilities: Salaries and benefits payable $4,864 $ - $ - $4,864 Accounts payable 89,620 - 188,068 277,688 Contracts payable - - 196,788 196,788 Accrued interest payable 1,114 5 607 1,726 Due to other funds 409,453 1,839 223,722 635,014 Due to other governments 165,216 - 6,049 171,265 Escrow deposits 170,950 - - 170,950 Total liabilities 841,217 1,844 615,234 1,458,295 Deferred Inflows of Resources: Unavailable revenue - taxes receivable 394 5,473 17,555 23,422 Unavailable revenue - special assessments - 986,873 2,189,727 3,176,600 Unavailable revenue - notes receivable 385,723 - 189,916 575,639 Total deferred inflows of resources 386,117 992,346 2,397,198 3,775,661 Fund Balance: Restricted 1,399,064 4,292,368 4,527,689 $10,219,121 Committed 2,220,970 - - 2,220,970 Assigned - - 7,410,575 7,410,575 Unassigned (158,889)(1,844)(222,975)(383,708) Total fund balance 3,461,145 4,290,524 11,715,289 19,466,958 Total liabilities, deferred inflows of resources, and fund balance $4,688,479 $5,284,714 $14,727,721 $24,700,914 116 CITY OF EAGAN, MINNESOTA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND Statement 23 CHANGES IN FUND BALANCE NONMAJOR GOVERNMENTAL FUNDS For The Year Ended December 31, 2018 Special Revenue Funds Debt Service Funds Capital Project Funds Total Nonmajor Governmental Funds Revenues: Property taxes $44,445 $721,177 $2,356,492 $3,122,114 Tax increments - 1,058,491 252,105 1,310,596 Franchise taxes 871,465 - - 871,465 Special assessments Principal - 312,246 207,269 519,515 Interest - 81,353 50,077 131,430 Intergovernmental Grants 577,665 283,415 - 861,080 Charges for services 503,687 - 306,059 809,746 Fines and forfeitures 8,616 - - 8,616 Miscellaneous Investment income 61,392 42,141 170,724 274,257 Contributions and donations - - 5,790 5,790 Other 441,058 - 48,081 489,139 Total revenues 2,508,328 2,498,823 3,396,597 8,403,748 Expenditures: Current: General government Personal services 398,483 - 398,483 Materials and supplies 24,707 - 19,575 44,282 Other services and charges 384,010 249 201,868 586,127 Public safety Materials and supplies 1,150 - - 1,150 Other services and charges 452,035 - 36,034 488,069 Public works Materials and supplies 11,881 - - 11,881 Other services and charges 388,965 - 10,967 399,932 Parks and recreation Other services and charges 104,291 - 125 104,416 Capital outlay: General govermnet: Professional fees - - 3,465,320 3,465,320 Machinery and equipment 515,045 - 2,025,357 2,540,402 Other improvements - - 65,794 65,794 Public safety Professional fees - - 4,314 4,314 Machinery and equipment 7,959 - 160,126 168,085 Public works Buildings - - 43,790 43,790 Other improvements - - 39,487 39,487 Parks and recreation Professional fees - - 693,470 693,470 Machinery and equipment - - 819,898 819,898 Buildings - - 3,257 3,257 Other improvements - - 320,331 320,331 Government buildings Machinery and equipment - - 3,003 3,003 Debt service: Principal - 3,985,000 - 3,985,000 Interest and other charges - 666,368 - 666,368 Total expenditures 2,288,526 4,651,617 7,912,716 14,852,859 Revenues over (under) expenditures:219,802 (2,152,794) (4,516,119) (6,449,111) Other financing sources (uses): Sale of City property - - 418,932 418,932 Bond issued - 1,130,000 4,712,000 5,842,000 Premium on bonds issued - 295,322 96,357 391,679 Transfers in 410,721 - 735,716 1,146,437 Transfers out (928,154) (480) (392,520) (1,321,154) Total other financing sources (uses)(517,433)1,424,842 5,570,485 6,477,894 Net change in fund balance (297,631)(727,952)1,054,366 28,783 Fund balance, beginning of the year 3,758,776 5,018,476 10,660,923 19,438,175 Fund balance, end of the year $3,461,145 $4,290,524 $11,715,289 $19,466,958 117 CITY OF EAGAN, MINNESOTA SUBCOMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS December 31, 2018 9111 Tree Mitigation 9113 Housing Fund 9114 Police Forfeiture Fund 9115 DWI Forfeiture Assets Cash and investments $247,414 $411,348 $5,730 $13,289 Accounts receivable - - - - Accrued interest receivable 675 1,118 16 36 Taxes receivable - - - - Due from other governments - - - - Notes receivable - - - - Total assets $248,089 $412,466 $5,746 $13,325 Liabilities, deferred inflows of resources, and fund balances Liabilities: Salaries and benefits payable $ - $ - $ - $ - Accounts payable 6,700 - - 170 Accrued interest payable - - - - Due to other funds - - - - Due to other governments - - - - Escrow deposits 170,950 - - - Total liabilities 177,650 0 0 170 Deferred Inflows of Resources: Unavailable revenue - taxes receivable - - - - Unavailable revenue - notes receivable - - - - Total deferred inflows of resources 0000 Fund Balance: Restricted - - 5,746 13,155 Committed 70,439 412,466 - - Unassigned - - - - Total fund balance 70,439 412,466 5,746 13,155 Total liabilities, deferred inflows of resources, and fund balances $248,089 $412,466 $5,746 $13,325 118 Statement 24 9116 Cedar Grove Parking Garage 9118 Minnesota Investment Fund Revolving Loan 9121 Drug Task Force Grant 9122 Data Bank Abatement 9196 Cable TV Franchise Fees Fund 9197 Eagan TV Total Nonmajor Special Revenue Funds $ - $281,580 $ - $17,877 $1,710,180 $1,102,930 $3,790,348 291,810 2,417 - - 5,141 78,231 377,599 - 765 - - 4,631 2,994 10,235 2,010 - - 304 - - 2,314 - - 122,260 - - - 122,260 - 385,723 - - - - 385,723 $293,820 $670,485 $122,260 $18,181 $1,719,952 $1,184,155 $4,688,479 $ - $ - $ - $ - $ - $4,864 $4,864 41,816 1,305 - - - 39,629 89,620 1,114 - - - - - 1,114 409,453 - - - - - 409,453 - - 122,260 - - 42,956 165,216 - - - - - - 170,950 452,383 1,305 122,260 0 0 87,449 841,217 326 - - 68 - - 394 - 385,723 - - - - 385,723 326 385,723 0 68 0 0 386,117 - 283,457 - - - 1,096,706 1,399,064 - - - 18,113 1,719,952 - 2,220,970 (158,889) - - - - - (158,889) (158,889) 283,457 0 18,113 1,719,952 1,096,706 3,461,145 $293,820 $670,485 $122,260 $18,181 $1,719,952 $1,184,155 $4,688,479 119 CITY OF EAGAN, MINNESOTA SUBCOMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE NONMAJOR SPECIAL REVENUE FUNDS For The Year Ended December 31, 2018 9111 Tree Mitigation 9113 Housing Fund 9114 Police Forfeiture Fund 9115 DWI Forfeiture Revenues: Property taxes $ - $ - $ - $ - Franchise taxes - - - - Intergovernmental Grants - - - - Charges for services 173,095 - - - Fines and forfeitures - - - 8,616 Miscellaneous Investment income 1,635 6,432 90 293 Other - - - - Total revenues 174,730 6,432 90 8,909 Expenditures: Current: General government Personal services - - - - Materials and supplies - - - - Other services and charges - 50 - - Public safety Materials and supplies - - - 1,150 Other services and charges - - - 4,870 Public works Materials and supplies - - - - Other services and charges - - - - Parks and recreation Other services and charges 104,291 - - - Capital outlay: General government Machinery and equipment - - - - Public safety Machinery and equipment - - - 7,959 Total expenditures 104,291 50 0 13,979 Revenues over (under) expenditures 70,439 6,382 90 (5,070) Other financing sources (uses): Transfers in - - - - Transfers out - - - - Total other financing sources (uses)0 0 0 0 Net change in fund balance 70,439 6,382 90 (5,070) Fund balance, beginning of the year - 406,084 5,656 18,225 Fund balance, end of the year $70,439 $412,466 $5,746 $13,155 120 Statement 25 9116 Cedar Grove Parking Garage 9118 Minnesota Investment Fund Revolving Loan 9121 Drug Task Force Grant 9122 Data Bank Abatement 9196 Cable TV Franchise Fees Fund 9197 Eagan TV Total Nonmajor Special Revenue Funds $38,870 $ - $ - $5,575 $ - $ - $44,445 - - - - 871,465 - 871,465 - 130,500 447,165 - - - 577,665 - - - - - 330,592 503,687 - - - - - - 8,616 (4,976) 4,255 - - 35,561 18,102 61,392 291,810 149,248 - - - - 441,058 325,704 284,003 447,165 5,575 907,026 348,694 2,508,328 - - - - - 398,483 398,483 - - - - - 24,707 24,707 - 259,635 - 6,581 100 117,644 384,010 - - - - - - 1,150 - - 447,165 - - - 452,035 11,881 - - - - - 11,881 388,965 - - - - - 388,965 - - - - - - 104,291 - - - - - 515,045 515,045 - - - - - - 7,959 400,846 259,635 447,165 6,581 100 1,055,879 2,288,526 (75,142)24,368 0 (1,006)906,926 (707,185)219,802 - - - - - 410,721 410,721 - - - - (928,154) - (928,154) 0 0 0 0 (928,154)410,721 (517,433) (75,142)24,368 - (1,006)(21,228)(296,464)(297,631) (83,747) 259,089 - 19,119 1,741,180 1,393,170 3,758,776 ($158,889)$283,457 $0 $18,113 $1,719,952 $1,096,706 $3,461,145 121 CITY OF EAGAN, MINNESOTA SUBCOMBINING BALANCE SHEET NONMAJOR DEBT SERVICE FUNDS December 31, 2018 9441 2008A MSA Bonds 9459 2005 Series A 9461 2012 Coachman Oaks HIA 9462 2013A G.O. Tax Increment Bonds Assets Cash and investments $ - $576,951 $540,017 $1,068,034 Accrued interest receivable - 1,572 1,470 2,916 Taxes receivable - - - - Special assessments receivable Unremitted - - 667 - Delinquent - 1,990 2,560 - Deferred - 192,791 789,532 - Total assets $0 $773,304 $1,334,246 $1,070,950 Liabilities, Deferred Inflows of Resources, and Fund Balance Liabilities: Accrued interest payable $5 $ - $ - $ - Due to other funds 1,839 - - - Total liabilities 1,844 0 0 0 Deferred Inflows of Resources: Unavailable revenue - taxes receivable - - - - Unavailable revenue - special assessments - 194,781 792,092 - Total deferred inflows of resources 0 194,781 792,092 0 Fund Balance: Restricted - 578,523 542,154 1,070,950 Unassigned (1,844) - - - Total fund balance (1,844) 578,523 542,154 1,070,950 Total liabilities, deferred inflows of resources, and fund balance $0 $773,304 $1,334,246 $1,070,950 122 Statement 26 9463 2016A GO CIP Bonds 9464 2018A GO Bonds 9475 2009A Equipment Certificates 9476 2010A Equipment Certificates 9477 2012B Equipment Certificates Total Nonmajor Debt Service Funds $450,777 $1,431,306 $97,705 $72,149 $15,000 $4,251,939 1,233 - 267 197 41 7,696 26,876 - 3,959 2,935 3,769 37,539 - - - - - - 667 - - - - - 4,550 - - - - - 982,323 $478,886 $1,431,306 $101,931 $75,281 $18,810 $5,284,714 $ - $ - $ - $ - $ - $5 - - - - - 1,839 000001,844 3,921 - 577 428 547 5,473 - - - - - 986,873 3,921 0 577 428 547 992,346 474,965 1,431,306 101,354 74,853 18,263 4,292,368 - - - - - (1,844) 474,965 1,431,306 101,354 74,853 18,263 4,290,524 $478,886 $1,431,306 $101,931 $75,281 $18,810 $5,284,714 123 CITY OF EAGAN, MINNESOTA SUBCOMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE NONMAJOR DEBT SERVICE FUNDS For The Year Ended December 31, 2018 9441 2008A MSA Bonds 9459 2005 Series A 9461 2012 Coachman Oaks HIA 9462 2013A G.O. Tax Increment Bonds Revenues: Property taxes $ - $ - $ - $ - Tax increments - - - 1,058,491 Special assessments Principal - 211,298 100,948 - Interest - 30,545 50,808 - Intergovernmental Grants 283,415 - - - Miscellaneous Investment income 9,172 6,349 6,936 9,666 Total revenues 292,587 248,192 158,692 1,068,157 Expenditures: Current: General government Other services and charges - 51 - - Debt service: Principal 2,450,000 175,000 100,000 765,000 Interest and other charges 106,146 16,148 34,700 300,733 Total expenditures 2,556,146 191,199 134,700 1,065,733 Revenues over (under) expenditures (2,263,559)56,993 23,992 2,424 Other financing sources (uses): Transfers out - - (480) - Refunding bonds issued - - - - Premium on bonds issued - - - - Total other financing sources (uses)0 0 (480)0 Net change in fund balance (2,263,559)56,993 23,512 2,424 Fund balance, beginning of the year 2,261,715 521,530 518,642 1,068,526 Fund balance, end of the year ($1,844)$578,523 $542,154 $1,070,950 124 Statement 27 9463 2016A GO CIP Bonds 9464 2018A GO Bonds 9475 2009A Equipment Certificates 9476 2010A Equipment Certificates 9477 2012B Equipment Certificates Total Nonmajor Debt Service Funds $516,565 $ - $75,967 $56,318 $72,327 $721,177 - - - - - 1,058,491 - - - - - 312,246 - - - - - 81,353 - - - - - 283,415 2,749 5,984 799 596 (110) 42,141 519,314 5,984 76,766 56,914 72,217 2,498,823 50 - 48 49 51 249 310,000 - 70,000 50,000 65,000 3,985,000 195,223 - 4,130 4,963 4,325 666,368 505,273 0 74,178 55,012 69,376 4,651,617 14,041 5,984 2,588 1,902 2,841 (2,152,794) - - - - - (480) - 1,130,000 - - - 1,130,000 - 295,322 - - - 295,322 0 1,425,322 0 0 0 1,424,842 14,041 1,431,306 2,588 1,902 2,841 (727,952) 460,924 - 98,766 72,951 15,422 5,018,476 $474,965 $1,431,306 $101,354 $74,853 $18,263 $4,290,524 125 CITY OF EAGAN, MINNESOTA SUBCOMBINING BALANCE SHEET NONMAJOR CAPITAL PROJECTS FUNDS December 31, 2018 9328 Park System Development and Renewal & Replacement 9330 Hwy 55/Grand Oaks (2-4) Tax Increment 9335 Equipment Revolving Fund 9336 General Facilities Renewal 9337 Community Investment Fund 9338 Hwy55/Blue Gentian (2-5) Tax Increment Assets Cash and investments $4,222,022 $267,256 $1,643,201 $1,013,441 $2,594,422 $105,715 Accounts receivable - - 35,705 - - - Accrued interest receivable 11,445 728 4,470 2,756 7,180 287 Taxes receivable 25,246 - 77,642 11,868 - - Special assessments receivable Unremitted - - - - 4,396 - Delinquent - - - - - - Green acres - - - - 1,400,798 - Senior citizen - - - - 88,742 - Deferred - - - - 124,561 - Notes receivable - - - - 301,784 - Total assets $4,258,713 $267,984 $1,761,018 $1,028,065 $4,521,883 $106,002 Liabilities, Deferred Inflows of Resources, and Fund Balance Liabilities: Accounts payable $65,138 $ - $85,259 $3,729 ($1,388)$ - Contracts payable 36,230 - - - - - Accrued interest payable - - - - - - Due to other funds - - - - - - Due to other governments - - 5,993 - 56 - Total liabilities 101,368 0 91,252 3,729 (1,332) 0 Deferred Inflows of Resources: Unavailable revenue - taxes receivable 3,642 - 10,859 1,908 - - Unavailable revenue - special assessments - - - - 1,614,100 - Unavailable revenue - notes receivable - - - - 189,916 - Total deferred inflows of resources 3,642 0 10,859 1,908 1,804,016 0 Fund Balance: Restricted 4,153,703 267,984 - - - 106,002 Assigned - - 1,658,907 1,022,428 2,719,199 - Unassigned - - - - - - Total fund balance 4,153,703 267,984 1,658,907 1,022,428 2,719,199 106,002 Total liabilities, deferred inflows of resources, and fund balance $4,258,713 $267,984 $1,761,018 $1,028,065 $4,521,883 $106,002 126 Statement 28 9345 Cedar Bluffs Housing Improvement District 9346 Fire Apparatus Revolving 9349 Meadowlark Ridge Housing Improvement District 9351 Old Town Hall Replacement Project 9354 Fire Station 1 9355 Maintenance Facility Expansion 9350 Coachman Oaks Housing Total Nonmajor Capital Projects Funds $100,793 $1,792,745 $ - $40,910 $19 $261,140 $ - $12,041,664 - - - - - - - 35,705 275 2,012 - - - 725 - 29,878 - 7,976 - - - - - 122,732 480 - 1,354 - - - - 6,230 758 - 2,338 - - - - 3,096 - - - - - - - 1,400,798 - - - - - - - 88,742 64,960 - 507,571 - - - - 697,092 - - - - - - - 301,784 $167,266 $1,802,733 $511,263 $40,910 $19 $261,865 $0 $14,727,721 $ - $ - $ - $ - $19 $35,311 $ - $188,068 - - - - - 160,558 - 196,788 - - 607 - - - - 607 - - 223,722 - - - - 223,722 - - - - - - - 6,049 0 0 224,329 0 19 195,869 0 615,234 - 1,146 - - - - - 17,555 65,718 - 509,909 - - - - 2,189,727 - - - - - - - 189,916 65,718 1,146 509,909 00002,397,198 - - - - - - - 4,527,689 101,548 1,801,587 - 40,910 - 65,996 - 7,410,575 - - (222,975) - - - - (222,975) 101,548 1,801,587 (222,975)40,910 0 65,996 0 11,715,289 $167,266 $1,802,733 $511,263 $40,910 $19 $261,865 $0 $14,727,721 127 CITY OF EAGAN, MINNESOTA SUBCOMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE NONMAJOR CAPITAL PROJECTS FUNDS For The Year Ended December 31, 2018 9328 Park System Development and Renewal & Replacement 9330 Hwy 55/Grand Oaks (2-4) Tax Increment 9335 Equipment Revolving Fund 9336 General Facilities Renewal 9337 Community Investment Fund 9338 Hwy55/Blue Gentian (2-5) Tax Increment Revenues: Property taxes $484,843 $ - $1,489,812 $228,712 $ - $ - Tax increments - 235,909 - - - 16,196 Special assessments Principal - - - - 144,637 - Interest - - - - 13,119 - Charges for services 278,019 - - - 28,040 - Miscellaneous Investment income 77,173 2,713 17,503 14,193 43,145 1,471 Contributions and donations 5,790 - - - - - Other 22,510 - 9,124 - 16,447 - Total revenues 868,335 238,622 1,516,439 242,905 245,388 17,667 Expenditures: Current: General government Materials and supplies - - 19,575 - - - Other services and charges - 99,793 - 15,765 21,744 990 Public safety Other services and charges - - - - - - Public works Other services and charges - - 10,967 - - - Parks and recreation Other services and charges 125 - - - - - Capital outlay: General government Professional fees - 673 - - - - Machinery and equipment - - 1,716,181 - - - Other improvements - - - - 65,794 - Public safety Professional fees - - - - - - Machinery and equipment - - - - - - Public works Buildings 43,790 Other improvements - - - 39,487 - - Parks and recreation Professional fees 692,660 - - - - 810 Machinery and equipment 819,898 - - - - - Buildings 3,257 - - - - - Other improvements 320,331 - - - - - Government buildings Machinery and equipment - - - 3,003 - - Total expenditures 1,836,271 100,466 1,746,723 102,045 87,538 1,800 Revenues over (under) expenditures (967,936)138,156 (230,284)140,860 157,850 15,867 Other financing sources (uses): Sale of City property - - 71,470 - 347,462 - Bond issued - - - - - - Premium on bonds issued - - - - - - Transfers in - - 28,163 - - - Transfers out - (57,315) - - (333,405) (1,800) Total other financing sources (uses)0 (57,315) 99,633 0 14,057 (1,800) Net change in fund balance (967,936) 80,841 (130,651) 140,860 171,907 14,067 Fund balance, beginning of the year 5,121,639 187,143 1,789,558 881,568 2,547,292 91,935 Fund balance, end of the year 4,153,703$ 267,984$ 1,658,907$ 1,022,428$ 2,719,199$ 106,002$ 128 Statement 29 9345 Cedar Bluffs Housing Improvement District 9346 Fire Apparatus Revolving 9349 Meadowlark Ridge Housing Improvement District 9351 Old Town Hall Replacement Project 9354 Fire Station 1 9355 Maintenance Facility Expansion 9350 Coachman Oaks Housing Total Nonmajor Capital Projects Funds $ - $153,125 $ - $ - $ - $ - $ - $2,356,492 - - - - - - - 252,105 32,883 - 29,749 - - - - 207,269 6,820 - 30,138 - - - - 50,077 - - - - - - - 306,059 1,019 16,867 (4,641) - (1,914)3,195 - 170,724 - - - - - - - 5,790 - - - - - - - 48,081 40,722 169,992 55,246 0 (1,914)3,195 0 3,396,597 - - - - - - - 19,575 - - - - - 63,576 - 201,868 - 50 - - 35,984 - - 36,034 - - - - - - - 10,967 - - - - - - - 125 - - - - - 3,464,647 - 3,465,320 - - - - - 309,176 - 2,025,357 - - - - - - - 65,794 - 4,314 - - - - - 4,314 - 160,000 - - 126 - - 160,126 43,790 - - - - - - - 39,487 - - - - - - - 693,470 - - - - - - - 819,898 - - - - - - - 3,257 - - - - - - - 320,331 - - - - - - - 3,003 0 164,364 0 0 36,110 3,837,399 0 7,912,716 40,722 5,628 55,246 0 (38,024) (3,834,204)0 (4,516,119) - - - - - - - 418,932 - 970,000 - - - 3,742,000 - 4,712,000 - 79,055 - - - 17,302 - 96,357 - - - - 707,073 - 480 735,716 - - - - - - - (392,520) 0 1,049,055 0 0 707,073 3,759,302 480 5,570,485 40,722 1,054,683 55,246 - 669,049 (74,902) 480 1,054,366 60,826 746,904 (278,221) 40,910 (669,049) 140,898 (480) 10,660,923 101,548$ 1,801,587$ (222,975)$ 40,910$ $0 65,996$ $0 11,715,289$ 129 CITY OF EAGAN, MINNESOTA SCHEDULE OF REVENUES - BUDGET (ORIGINAL AND FINAL) AND ACTUAL Statement 30 GENERAL FUND For The Year Ended December 31, 2018 (WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED DECEMBER 31, 2017) Variance with Final Budget - 2018 Actual Positive 2017 Actual Original Final Amounts (Negative)Amounts Revenues: Property taxes General property taxes $24,954,900 $24,954,900 $25,273,704 $318,804 23,901,880 Fiscal disparities 3,040,700 3,040,700 2,509,730 (530,970) 2,340,161 Total property taxes 27,995,600 27,995,600 27,783,434 (212,166)26,242,041 Special assessments 4,500 4,500 5,997 1,497 18,008 Licenses and permits: Licenses: Liquor licenses 270,000 270,000 281,879 11,879 283,547 Cigarette licenses 9,000 9,000 10,117 1,117 10,433 Garbage and rubbish hauling license 8,600 8,600 3,520 (5,080) 9,460 Dog licenses 26,700 26,700 19,858 (6,842) 22,130 Other licenses 9,100 9,100 10,775 1,675 10,000 Total licenses 323,400 323,400 326,149 2,749 335,570 Permits: Building permits 900,000 930,000 897,028 (32,972) 2,275,766 Plumbing permits 120,000 120,000 133,387 13,387 241,762 Mechanical permits 140,000 140,000 203,608 63,608 337,408 Sign permits 20,000 20,000 73,069 53,069 50,027 Excavating permits 2,500 2,500 3,900 1,400 8,000 Other permits 59,200 59,200 134,287 75,087 154,258 Total permits 1,241,700 1,271,700 1,445,279 173,579 3,067,221 Total licenses and permits 1,565,100 1,595,100 1,771,428 176,328 3,402,791 Intergovernmental revenues: Market value credit - - 202 202 839 Fire aid 394,800 394,800 419,693 24,893 408,026 Police town aid 544,700 544,700 597,407 52,707 583,612 Federal grants 34,400 34,400 96,768 62,368 93,614 State grants 171,700 171,700 236,582 64,882 209,694 Other grants and aids 9,300 9,300 - (9,300)9,551 Total intergovernmental revenues 1,154,900 1,154,900 1,350,652 195,752 1,305,336 Charges for services: Variance fees 2,000 2,000 2,700 700 3,900 Platting fees 8,000 8,000 12,575 4,575 13,772 Rezoning fees 5,000 5,000 8,157 3,157 8,250 Dog impound and kennel fees 5,000 5,000 4,090 (910) 5,130 Burglar alarm fees 20,000 20,000 14,600 (5,400) 16,865 Plan checks 400,000 400,000 467,949 67,949 1,284,064 Engineering services 387,300 387,300 521,186 133,886 377,756 Developer escrow reimbursement 100,000 100,000 215,959 115,959 254,318 Sales of printed materials 4,200 4,200 4,315 115 5,095 Police service fees 215,000 237,700 315,534 77,834 191,558 Permit surcharges 900 900 1,241 341 2,183 Administrative fees on sac charges 16,000 16,000 11,801 (4,199) 23,657 Recreation fees 772,000 772,000 661,617 (110,383) 643,421 Investment management fee 22,200 22,200 25,460 3,260 16,853 Other 86,500 86,500 109,294 22,794 90,844 Total charges for service 2,044,100 2,066,800 2,376,478 309,678 2,937,666 Fines and forfeitures 251,500 251,500 285,147 33,647 284,511 Program revenues: Project administration 220,100 220,100 351,410 131,310 198,599 Drug task force 21,300 21,300 27,659 6,359 20,845 Other 26,500 26,500 41,714 15,214 31,121 Total program revenues 267,900 267,900 420,783 152,883 250,565 Other revenues: Investment income 150,000 150,000 295,180 145,180 118,894 Building and equipment rent 166,300 166,300 178,314 12,014 166,807 Contributions and donations 41,400 41,600 3,725 (37,875) 40,768 Other 22,900 22,900 90,318 67,418 36,985 Total other revenues 380,600 380,800 567,537 186,737 363,454 Total revenues 33,664,200 33,717,100 34,561,456 844,356 34,804,372 Other financing sources: Sale of City property 700 700 2,268 1,568 1,244 Transfers in 2,108,900 2,108,900 1,977,333 (131,567) 1,964,769 Total other financing sources 2,109,600 2,109,600 1,979,601 (129,999)1,966,013 Total revenues and other financing sources $35,773,800 $35,826,700 $36,541,057 $714,357 $36,770,385 Budgeted Amounts 130 - This page intentionally left blank - 131 CITY OF EAGAN, MINNESOTA SCHEDULE OF EXPENDITURES - BUDGET (ORIGINAL AND FINAL) AND ACTUAL Statement 31 GENERAL FUND 1 of 2 For The Year Ended December 31, 2018 (WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED DECEMBER 31, 2017) Variance with Final Budget - 2018 Actual Positive 2017 Actual Original Final Amounts (Negative) Amounts General government Mayor and council Personal services $109,700 $109,700 $110,146 $446 $106,335 Other services and charges 40,000 40,000 37,220 (2,780) 35,612 Capital outlay 1,100 1,100 - (1,100) 148 Total mayor and council 150,800 150,800 147,366 (3,434) 142,095 Administration Personal services 505,900 505,900 546,076 40,176 492,004 Supplies, repairs, and maintenance 2,100 2,100 1,894 (206) 1,485 Other services and charges 104,600 104,600 93,496 (11,104) 93,198 Capital outlay 2,500 2,500 1,674 (826) 1,907 Total administration 615,100 615,100 643,140 28,040 588,594 Human resources Personal services 347,800 347,800 341,393 (6,407) 345,610 Supplies, repairs, and maintenance 5,900 5,900 2,344 (3,556) 1,970 Other services and charges 147,900 171,500 140,854 (30,646) 120,108 Capital outlay 9,300 9,300 2,031 (7,269) 2,324 Total human resources 510,900 534,500 486,622 (47,878) 470,012 Information technologies Personal services 563,200 563,200 562,332 (868) 530,051 Supplies, repairs, and maintenance 33,100 33,100 15,285 (17,815) 24,059 Other services and charges 1,131,300 1,131,300 1,120,587 (10,713) 1,025,691 Capital outlay 3,000 8,800 2,897 (5,903) 3,853 Total information technologies 1,730,600 1,736,400 1,701,101 (35,299)1,583,654 Finance Personal services 881,100 881,100 856,612 (24,488) 839,944 Supplies, repairs, and maintenance 15,800 15,800 6,745 (9,055) 10,431 Other services and charges 69,000 69,000 67,498 (1,502) 79,319 Capital outlay 3,900 3,900 1,891 (2,009) 3,731 Total finance 969,800 969,800 932,746 (37,054)933,425 City Clerk Personal services 339,000 339,000 363,218 24,218 245,873 Supplies, repairs, and maintenance 5,000 5,000 6,324 1,324 770 Other services and charges 32,100 144,600 159,194 14,594 32,642 Capital outlay 1,400 1,400 1,228 (172) 1,460 Total city clerk 377,500 490,000 529,964 39,964 280,745 Legal Other services and charges 392,400 392,400 407,220 14,820 402,960 Planning and code enforcement Personal services 1,035,300 1,035,300 1,011,303 (23,997) 1,008,505 Supplies, repairs, and maintenance 3,900 3,900 3,520 (380) 3,097 Other services and charges 75,700 75,700 72,747 (2,953) 122,658 Capital outlay 6,000 2,300 4,202 1,902 6,094 Total planning and code enforcement 1,120,900 1,117,200 1,091,772 (25,428)1,140,354 Communications Personal services 384,700 384,700 337,386 (47,314) 373,428 Supplies, repairs, and maintenance 3,300 3,300 2,849 (451) 2,086 Other services and charges 271,300 272,500 191,497 (81,003) 277,393 Capital outlay 3,600 3,600 2,110 (1,490) 750 Total communications 662,900 664,100 533,842 (130,258)653,657 Total general government 6,530,900 6,670,300 6,473,773 (196,527)6,195,496 Budgeted Amounts 132 CITY OF EAGAN, MINNESOTA SCHEDULE OF EXPENDITURES - BUDGET (ORIGINAL AND FINAL) AND ACTUAL Statement 31 GENERAL FUND 2 of 2 For The Year Ended December 31, 2018 (WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED DECEMBER 31, 2017) Variance with Final Budget - 2018 Actual Positive 2017 Actual Original Final Amounts (Negative) Amounts Public safety Police Personal services 11,660,300 11,662,300 11,517,758 (144,542) 10,868,952 Supplies, repairs, and maintenance 466,800 466,800 451,290 (15,510) 398,166 Other services and charges 1,714,100 1,714,100 1,710,291 (3,809) 1,604,718 Capital outlay 47,700 47,700 51,383 3,683 50,892 Total police 13,888,900 13,890,900 13,730,722 (160,178) 12,922,728 Inspections Personal services 1,112,900 1,112,900 1,125,455 12,555 1,062,999 Supplies, repairs, and maintenance 19,600 19,600 9,756 (9,844) 9,351 Other services and charges 359,400 389,400 373,266 (16,134) 168,179 Capital outlay 27,500 13,000 7,520 (5,480) 4,814 Total inspections 1,519,400 1,534,900 1,515,997 (18,903) 1,245,343 Fire Personal services 3,259,100 3,270,700 3,033,973 (236,727) 2,414,392 Supplies, repairs, and maintenance 220,700 220,700 151,388 (69,312) 197,191 Other services and charges 239,500 257,600 256,286 (1,314) 268,515 Capital outlay 13,900 13,900 17,240 3,340 14,768 Total fire 3,733,200 3,762,900 3,458,887 (304,013) 2,894,866 Total public safety 19,141,500 19,188,700 18,705,606 (483,094) 17,062,937 Public works Public works engineering Personal services 1,282,600 1,282,600 1,257,302 (25,298) 1,191,909 Supplies, repairs, and maintenance 11,900 11,900 10,206 (1,694) 10,946 Other services and charges 56,100 56,100 42,447 (13,653) 78,637 Capital outlay 7,900 7,900 3,492 (4,408) 3,522 Total public works engineering 1,358,500 1,358,500 1,313,447 (45,053)1,285,014 Streets and highways Personal services 1,447,100 1,447,100 1,420,638 (26,462) 1,285,018 Supplies, repairs, and maintenance 428,400 428,400 394,463 (33,937) 364,367 Other services and charges 233,100 233,100 167,362 (65,738) 99,886 Capital outlay 3,700 3,700 2,606 (1,094) 947 Total streets and highways 2,112,300 2,112,300 1,985,069 (127,231)1,750,218 Central services - maintenance Personal services 713,700 713,700 656,641 (57,059) 577,902 Supplies, repairs, and maintenance 40,000 40,000 36,249 (3,751) 30,574 Other services and charges 59,100 59,100 53,194 (5,906) 33,996 Capital outlay 10,900 10,900 14,854 3,954 8,558 Total central services - maintenance 823,700 823,700 760,938 (62,762)651,030 Total public works 4,294,500 4,294,500 4,059,454 (235,046)3,686,262 Parks and recreation Personal services 3,289,800 3,298,800 3,394,034 95,234 3,103,681 Supplies, repairs, and maintenance 478,000 478,000 405,818 (72,182) 414,057 Other services and charges 724,800 724,800 681,469 (43,331) 708,560 Capital outlay 72,300 72,300 49,152 (23,148) 67,170 Total parks and recreation 4,564,900 4,573,900 4,530,473 (43,427)4,293,468 Tree conservation Personal services 527,300 535,300 495,220 (40,080) 455,434 Supplies, repairs, and maintenance 49,400 49,400 56,653 7,253 48,511 Other services and charges 55,900 55,900 47,461 (8,439) 52,189 Capital outlay 41,900 42,100 35,053 (7,047) 36,929 Total tree conservation 674,500 682,700 634,387 (48,313)593,063 Total parks and recreation 5,239,400 5,256,600 5,164,860 (91,740)4,886,531 Government buildings Personal services 158,800 158,800 151,180 (7,620) 152,426 Supplies, repairs, and maintenance 60,700 60,700 28,634 (32,066) 38,228 Other services and charges 556,700 556,700 536,426 (20,274) 525,623 Capital outlay 3,500 3,500 1 (3,499) - Total government buildings 779,700 779,700 716,241 (63,459)716,277 Contingencies 162,800 124,400 - (124,400) - Total expenditures 36,148,800 36,314,200 35,119,934 (1,194,266) 32,547,503 Other financing uses: Transfers out - - (373,669) (373,669) 1,526,778 Total expenditures and other financing uses $36,148,800 $36,314,200 $34,746,265 ($1,567,935) $34,074,281 Budgeted Amounts 133 CITY OF EAGAN, MINNESOTA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Statement 32 BUDGET (ORIGINAL AND FINAL) AND ACTUAL SPECIAL REVENUE FUND - HOUSING FUND For The Year Ended December 31, 2018 (WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED DECEMBER 31, 2017) Variance with Final Budget - 2018 Actual Positive 2017 Actual Original Final Amounts (Negative) Amounts Revenues: Charges for services Housing bond fees $6,600 $6,600 $ - ($6,600) $11,265 Miscellaneous Investment income 3,400 3,400 6,432 3,032 2,853 Total revenues 10,000 10,000 6,432 (3,568) 14,118 Expenditures: General government Current 2,900 2,900 50 2,850 1,400 Revenues over (under) expenditures $7,100 $7,100 6,382 $2,850 12,718 Fund balance, beginning of the year 406,084 393,366 Fund balance, end of the year $412,466 $406,084 Budgeted Amounts 134 CITY OF EAGAN, MINNESOTA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Statement 33 BUDGET (ORIGINAL AND FINAL) AND ACTUAL SPECIAL REVENUE FUND - CABLE TV FRANCHISE FEES FUND For The Year Ended December 31, 2018 (WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED DECEMBER 31, 2017) Variance with Final Budget - 2018 Actual Positive 2017 Actual Original Final Amounts (Negative) Amounts Revenues: Charges for services Cable television franchise fees $920,000 $920,000 $871,465 ($48,535)$930,767 Miscellaneous Investment income 20,000 20,000 35,561 15,561 16,987 Total revenues 940,000 940,000 907,026 (32,974)947,754 Expenditures: General government Current - - 100 (100)100 Capital outlay - - - - 5,249 Total expenditures 0 0 100 (100)5,349 Revenues over (under) expenditures 940,000 940,000 906,926 (32,874) 942,405 Other financing sources (uses): Transfers out (1,078,900) (1,078,900)(928,154)150,746 (1,071,130) Net change in fund balance ($138,900)($138,900)(21,228)117,872 (128,725) Fund balance, beginning of the year 1,741,180 1,869,905 Fund balance, end of the year $1,719,952 $1,741,180 Budgeted Amounts 135 CITY OF EAGAN, MINNESOTA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Statement 34 BUDGET (ORIGINAL AND FINAL) AND ACTUAL SPECIAL REVENUE FUND - EAGAN TV FUND For The Year Ended December 31, 2018 (WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED DECEMBER 31, 2017) Variance with Final Budget - 2018 Actual Positive 2017 Actual Original Final Amounts (Negative) Amounts Revenues: Charges for services General government $420,000 $420,000 $330,592 ($89,408) 385,581 Miscellaneous Investment income - - 18,102 18,102 7,464 Total revenues 420,000 420,000 348,694 (71,306) 393,045 Expenditures: General government Current 582,400 582,400 540,834 (41,566) 537,051 Capital outlay 591,700 591,700 515,045 (76,655) 22,405 Total expenditures 1,174,100 1,174,100 1,055,879 (118,221) 559,456 Revenues over (under) expenditures (754,100) (754,100) (707,185) 46,915 (166,411) Other financing sources (uses): Transfers in 429,700 429,700 410,721 (18,979) 403,765 Net change in fund balance ($324,400) ($324,400) (296,464) $27,936 237,354 Fund balance, beginning of the year 1,393,170 1,155,816 Fund balance, end of the year $1,096,706 $1,393,170 Budgeted Amounts 136 CITY OF EAGAN, MINNESOTA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Statement 35 BUDGET (ORIGINAL AND FINAL) AND ACTUAL SPECIAL REVENUE FUND - MINNESOTA INVESTMENT FUND REVOLVING LOAN For The Year Ended December 31, 2018 (WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED DECEMBER 31, 2017) Variance with Final Budget - 2018 Actual Positive 2017 Actual Original Final Amounts (Negative)Amounts Revenues: Intergovernmental revenues Other grants and aids $ - $ - $130,500 $130,500 $315,000 Miscellaneous Investment income 100 100 4,255 4,155 1,887 Other 72,000 72,000 149,248 77,248 34,028 Total revenues 72,100 72,100 284,003 211,903 350,915 Expenditures: General government Current 57,600 57,600 259,635 202,035 372,203 Net change in fund balance $14,500 $14,500 24,368 $9,868 (21,288) Fund balance, beginning of the year 259,089 280,377 Fund balance, end of the year $283,457 $259,089 Budgeted Amounts 137 CITY OF EAGAN, MINNESOTA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Statement 36 BUDGET (ORIGINAL AND FINAL) AND ACTUAL SPECIAL REVENUE FUND - DWI FORFEITURE For The Year Ended December 31, 2018 (WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED DECEMBER 31, 2017) Variance with Final Budget - 2018 Actual Positive 2017 Actual Original Final Amounts (Negative)Amounts Revenues: Fines and forfeitures Police forfeitures $16,000 $16,000 $8,616 ($7,384)$13,534 Miscellaneous Investment income 400 400 293 (107) 221 Total revenues 16,400 16,400 8,909 (7,491)13,755 Expenditures: Current 8,000 8,000 6,020 (1,980) 8,673 Capital outlay - - 7,959 7,959 44,442 Total expenditures 8,000 8,000 13,979 5,979 53,115 Net change in fund balance $8,400 $8,400 (5,070)($13,470)(39,360) Fund balance, beginning of the year 18,225 57,585 Fund balance, end of the year $13,155 $18,225 Budgeted Amounts 138 CITY OF EAGAN, MINNESOTA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Statement 37 BUDGET (ORIGINAL AND FINAL) AND ACTUAL SPECIAL REVENUE FUND - CEDAR GROVE PARKING GARAGE For The Year Ended December 31, 2018 (WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED DECEMBER 31, 2017) Variance with Final Budget - 2018 Actual Positive 2017 Actual Original Final Amounts (Negative) Amounts Revenues: Property taxes General property taxes $39,000 $39,000 $38,870 ($130) $59,841 Miscellaneous Investment income (2,000) (2,000) (4,976) (2,976) (1,659) Other 277,300 277,300 291,810 14,510 224,433 Total revenues 314,300 314,300 325,704 11,404 282,615 Expenditures: Public works Current 364,900 364,900 400,846 35,946 315,356 Net change in fund balance ($50,600) ($50,600) (75,142) ($24,542) (32,741) Fund balance, beginning of the year (83,747)(51,006) Fund balance, end of the year ($158,889)($83,747) Budgeted Amounts 139 CITY OF EAGAN, MINNESOTA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Statement 38 BUDGET (ORIGINAL AND FINAL) AND ACTUAL CAPITAL PROJECTS FUND - PARK SYSTEM DEVELOPMENT AND RENEWAL & REPLACEMENT For The Year Ended December 31, 2018 (WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED DECEMBER 31, 2017) Variance with Final Budget - 2018 Actual Positive 2017 Actual Original Final Amounts (Negative)Amounts Revenues: Property taxes General property taxes $488,000 $488,000 $484,843 ($3,157)$476,632 Charges for services Parks and recreation $50,000 $50,000 278,019 228,019 2,309,745 Miscellaneous Investment income 5,000 5,000 77,173 72,173 29,035 Contributions and donations - - 5,790 5,790 12,340 Other - - 22,510 22,510 - Total revenues $543,000 $543,000 $868,335 $325,335 $2,827,752 Expenditures: Parks and recreation Current - - 125 125 5,037 Capital outlay 1,685,000 1,685,000 1,836,146 151,146 1,157,299 Total expenditures 1,685,000 1,685,000 1,836,271 151,271 1,162,336 Net change in fund balance ($1,142,000) ($1,142,000)(967,936) $174,064 1,665,416 Fund balance, beginning of the year 5,121,639 3,456,223 Fund balance, end of the year $4,153,703 $5,121,639 Budgeted Amounts 140 CITY OF EAGAN, MINNESOTA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Statement 39 BUDGET (ORIGINAL AND FINAL) AND ACTUAL CAPITAL PROJECTS FUND - EQUIPMENT REVOLVING FUND For The Year Ended December 31, 2018 (WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED DECEMBER 31, 2017) Variance with Final Budget - 2018 Actual Positive 2017 Actual Original Final Amounts (Negative)Amounts Revenues: Property taxes General property taxes $1,500,000 $1,500,000 $1,489,812 ($10,188) $1,255,317 Fines and forfeitures - - - - 3,140 Miscellaneous Investment income - - 17,503 17,503 1,820 Contributions and donations - - - - 32,000 Other - - 9,124 9,124 - Total revenues 1,500,000 1,500,000 1,516,439 16,439 1,292,277 Expenditures: General government Current - - 19,575 19,575 5,088 Capital outlay 343,750 343,750 1,716,181 1,372,431 157,110 Total general government 343,750 343,750 1,735,756 1,392,006 162,198 Public safety Current - - - - 500 Capital outlay 1,068,100 1,068,100 - (1,068,100) 711,887 Total public saftey 1,068,100 1,068,100 0 (1,068,100) 712,387 Public works Current - - 10,967 10,967 19,209 Capital outlay 692,000 692,000 - (692,000) 552,778 Total public saftey 692,000 692,000 10,967 (681,033) 571,987 Parks and recreation Capital outlay 268,800 268,800 - (268,800) 330,181 Total expenditures 2,372,650 2,372,650 1,746,723 (625,927)1,776,753 Revenues over (under) expenditures (872,650) (872,650) (230,284) 642,366 (484,476) Other financing sources (uses): Sale of City property 80,000 80,000 71,470 (8,530)607 Transfers in 1,525,100 1,525,100 28,163 (1,496,937)1,502,328 Total other financing sources (uses)1,605,100 1,605,100 99,633 (1,505,467)1,502,935 Net change in fund balance $732,450 $732,450 (130,651) ($863,101)1,018,459 Fund balance, beginning of the year 1,789,558 771,099 Fund balance, end of the year $1,658,907 $1,789,558 Budgeted Amounts 141 CITY OF EAGAN, MINNESOTA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Statement 40 BUDGET (ORIGINAL AND FINAL) AND ACTUAL CAPITAL PROJECTS FUND - GENERAL FACILITIES RENEWAL For The Year Ended December 31, 2018 (WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED DECEMBER 31, 2017) Variance with Final Budget - 2018 Actual Positive 2017 Actual Original Final Amounts (Negative)Amounts Revenues: Property taxes General property taxes $230,000 $230,000 $228,712 ($1,288)$344,519 Miscellaneous Investment income - - 14,193 14,193 5,904 Total revenues 230,000 230,000 242,905 12,905 350,423 Expenditures General government Current - - 15,765 15,765 100 Public works Capital outlay - - 83,277 83,277 30,068 Government buildings Capital outlay 228,500 228,500 3,003 (225,497)96,510 Total expenditures 228,500 228,500 102,045 (126,455) 126,678 Revenues over (under) expenditures 1,500 1,500 140,860 139,360 223,745 Other financing sources (uses): Transfers out - - - - (165,085) Net change in fund balance $1,500 $1,500 140,860 $139,360 58,660 Fund balance, beginning of the year 881,568 822,908 Fund balance, end of the year $1,022,428 $881,568 Budgeted Amounts 142 CITY OF EAGAN, MINNESOTA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Statement 41 BUDGET (ORIGINAL AND FINAL) AND ACTUAL CAPITAL PROJECTS FUND - FIRE APPARATUS REVOLVING For The Year Ended December 31, 2018 (WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED DECEMBER 31, 2017) Variance with Final Budget - 2018 Actual Positive 2017 Actual Original Final Amounts (Negative)Amounts Revenues: Property taxes General property taxes $154,113 $154,113 $153,125 ($988)$147,933 Miscellaneous Investment income - - 16,867 16,867 5,379 Total revenues 154,113 154,113 169,992 15,879 153,312 Expenditures: Public safety Current - - 50 50 - Capital outlay 2,663,000 2,663,000 164,314 (2,498,686)224,879 Total expenditures 2,663,000 2,663,000 164,364 (2,498,636)224,879 Revenues over (under) expenditures (2,508,887) (2,508,887)5,628 2,514,565 (71,567) Other financing sources (uses): Bonds issued 930,000 930,000 970,000 40,000 - Premium on bonds issued - - 79,055 79,055 - Sale of City property 1,095,000 1,095,000 - (1,095,000) - Other financing sources (uses):2,025,000 2,025,000 1,049,055 (975,945)0 Net change in fund balance ($483,887)($483,887)1,054,683 $1,538,620 (71,567) Fund balance, beginning of the year 746,904 818,471 Fund balance, end of the year $1,801,587 $746,904 Budgeted Amounts 143 CITY OF EAGAN, MINNESOTA COMPARATIVE STATEMENT OF FUND NET POSITION Statement 42 PUBLIC UTILITIES ENTERPRISE FUND For The Year Ended December 31, 2018 2018 2017 Assets Current assets Cash and investments $22,728,409 $19,867,144 Accounts receivable 2,768,120 2,772,158 Interest receivable 85,490 81,944 Special assessments receivable 37,040 41,781 Due from other funds 8,474,865 12,617,912 Prepaid items - 1,099 Total current assets 34,093,924 35,382,038 Property and equipment Land 971,317 971,317 Permanent easements 336,501 336,501 Buildings and improvements 4,882,668 4,538,588 Water supply facilities 48,447,924 48,437,437 Water storage facilities 6,551,089 6,551,089 Water mains and lines 51,417,590 51,408,080 Sewer mains and lines 52,930,592 51,951,201 Storm drainage system 83,197,339 83,069,037 Street lights 956,839 956,839 Communications tower 1,758,142 1,720,090 Machinery and equipment 10,704,872 9,143,143 Construction in progress 780,461 575,671 Total property and equipment 262,935,334 259,658,993 Less accumulated depreciation (98,550,821) (93,883,288) Property and equipment, net 164,384,513 165,775,705 Other assets Special assessments receivable 334,424 323,601 Due from other governments Current value and debt service credits 142,210 171,103 Net OPEB asset 104,684 124,499 Total other assets 581,318 619,203 Total assets 199,059,755 201,776,946 Deferred outflows of resources Pensions 292,433 475,607 OPEB 26,932 - Total deferred outflow of resources 319,365 475,607 Total assets and deferred outflows of resources $199,379,120 $202,252,553 Current liabilities Salaries and benefits payable 40,571 30,252 Accounts payable 1,012,175 1,054,282 Contracts payable 34,936 182,796 Due to other governments 182,771 614,805 Unearned revenue 2,221 198,020 Other liabilities 14,746 - Total current liabilities 1,287,420 2,080,155 Noncurrent liabilities Customer deposits 134,381 166,693 Net pension liability 1,457,160 1,742,831 Total long-term liabilities 1,591,541 1,909,524 Total liabilities 2,878,961 3,989,679 Deferred inflows of resources Pensions 425,897 336,959 OPEB - 21,238 Total deferred inflow of resources 425,897 358,197 Net position Net investment in capital assets 164,384,513 165,775,705 Unrestricted 31,558,133 32,128,972 Total net position 195,942,646 197,904,677 Total liabilities, deferred inflows of resources, and net position $199,247,504 $202,252,553 144 CITY OF EAGAN, MINNESOTA SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION Statement 43 PUBLIC UTILITIES ENTERPRISE FUND For The Year Ended December 31, 2018 Sewer Water Street Lighting Storm Drainage/Water Quailty 2018 2017 Operating revenues Service charges $6,810,467 $5,149,435 $792,247 $2,762,927 $15,515,076 $15,294,315 Connection permits 3,968 17,926 - - 21,894 21,537 Penalties 24,525 33,945 3,284 8,068 69,822 46,089 Sale of materials and meter charges - 55,632 - - 55,632 86,015 Other revenues - 448 - - 448 - Total operating revenues 6,838,960 5,257,386 795,531 2,770,995 15,662,872 15,447,956 Operating expenses Personal services 662,898 2,325,591 10,499 180,171 3,179,159 2,877,054 Supplies, repairs, and maintenance 190,374 469,670 - 42,813 702,857 825,681 Other services and charges 291,521 2,945,047 478,062 338,429 4,053,059 3,744,521 MCES disposal charge 5,290,095 2,404 - - 5,292,499 5,203,044 Total operating expenses 6,434,888 5,742,712 488,561 561,413 13,227,574 12,650,300 Operating income before depreciation 404,072 (485,326) 306,970 2,209,582 2,435,298 2,797,656 Depreciation expense 882,255 2,995,854 47,484 1,046,727 4,972,320 4,842,079 Operating income (loss)($478,183) ($3,481,180)$259,486 $1,162,855 (2,537,022) (2,044,423) Nonoperating revenues (expenses) Investment income 520,792 242,024 Interest earnings 55,196 Special assessments 55,386 Gain (loss) on sale of asset 61,544 19,120 Refunds and reimbursements 64,834 63,884 Connection charges 266,336 1,134,251 Intergovernmental revenues 10,754 5,075 Other revenues 1,166,395 1,090,402 Total nonoperating revenues (expenses), net 2,145,851 2,610,142 Income before capital contributions and transfers (391,171) 565,719 Capital contributions 325,742 2,205,833 Transfers out (1,764,986) (5,669,600) Change in net position (1,830,415) (2,898,048) Net position - beginning of year 197,904,677 200,727,927 Change in accounting principle - 74,798 Net position - beginning of year as restated 197,904,677 200,802,725 Net position - end of year $196,074,262 $197,904,677 Division Fund Total 145 CITY OF EAGAN, MINNESOTA COMBINING STATEMENT OF FUND NET POSITION Statement 44 INTERNAL SERVICE FUNDS For The Year Ended December 31, 2018 9591 Risk Management 9592 Benefit Accrual 9593 Workers’ Compensation Self- Insurance 9594 Dental Self- Insurance Total Assets Current assets Cash and cash equivalents $1,696,090 $4,336,079 $3,190,076 $ - $9,222,245 Accounts receivable - 5,918 - 3,199 9,117 Accrued interest receivable 4,605 11,808 8,601 - 25,014 Due from other funds - 3,194 - - 3,194 Prepaid items - - - 1,630 1,630 Total assets $1,700,695 $4,356,999 $3,198,677 $4,829 $9,261,200 Liabilities and Net Position Liabilities Current liabilities Accounts payable $7,875 $1,414 $3,167 $1,089 $13,545 Accrued interest payable - 7 3,007 - 3,014 Due to other funds - - - 3,194 3,194 Due to other governments - - 6,415 - 6,415 Unearned revenue - 38,212 - - 38,212 Other liabilities - 96,473 242,125 3,149 341,747 Compensated absences - 2,321,497 - - 2,321,497 Total current liabilities 7,875 2,457,603 254,714 7,432 2,727,624 Noncurrent liabilities Other liabilities - - 130,375 - 130,375 Compensated absences - 796,210 - - 796,210 Total noncurrent liabilities 0 796,210 130,375 0 926,585 Total liabilities 7,875 3,253,813 385,089 7,432 3,654,209 Net Position Unrestricted 1,692,820 1,103,186 2,813,588 (2,603) 5,606,991 Total liabilities and net position $1,700,695 $4,356,999 $3,198,677 $4,829 $9,261,200 146 CITY OF EAGAN, MINNESOTA COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES Statement 45 IN FUND NET POSITION - INTERNAL SERVICE FUNDS For The Year Ended December 31, 2018 9591 Risk Management 9592 Benefit Accrual 9593 Workers’ Compensation Self- Insurance 9594 Dental Self- Insurance Total Operating revenues Service charges $508,700 $10,162,735 $699,960 $185,480 $11,556,875 Operating expenses Personal services Accrued leave benefits - 2,685,894 - - 2,685,894 Employee retirement benefits - 3,677,018 - - 3,677,018 Employee insurance benefits - 3,865,368 - 201,083 4,066,451 Other services and charges 484,089 4,285 855,731 50 1,344,155 Total operating expenses 484,089 10,232,565 855,731 201,133 11,773,518 Operating income (loss) 24,611 (69,830) (155,771) (15,653) (216,643) Nonoperating revenues (expenses) Investment income 28,000 57,723 49,796 (8) 135,511 Other revenue - 32,494 - 10,789 43,283 Total nonoperating revenues (expenses) 28,000 90,217 49,796 10,781 178,794 Change in net position 52,611 20,387 (105,975) (4,872) (37,849) Net position Beginning of year, as previously reported 1,640,209 (406,878) 2,919,563 2,269 4,155,163 Prior period adjustment - 1,489,677 - - 1,489,677 Beginning of year, as restated 1,640,209 1,082,799 2,919,563 2,269 5,644,840 End of the year $1,692,820 $1,103,186 $2,813,588 ($2,603) $5,606,991 147 CITY OF EAGAN, MINNESOTA COMBINING STATEMENT OF CASH FLOWS Statement 46 INTERNAL SERVICE FUNDS For The Year Ended December 31, 2018 Risk Benefit Workers' Compensation Dental Self- Management Accrual Self-Insurance Insurance Total Cash flows from operating activities: Receipts from other funds $508,700 $10,155,667 $699,960 $182,281 $11,546,608 Other nonoperating revenues - 32,494 - 10,789 43,283 Payments to suppliers (481,049) (86,513) (689,030) 2,558 (1,254,034) Payments to employees - 160,430 - - 160,430 Payments of benefits on behalf of employees - (10,228,280) - (201,083) (10,429,363) Net cash flows - operating activities 27,651 33,798 10,930 (5,455) 66,924 Cash flows from noncapital financing activities: Advances (to) from other funds - (3,194) - 3,194 - Cash flows from investing activities: Interest and dividends received 27,499 58,445 49,032 (8) 134,968 Net change in cash and cash equivalents 55,150 89,049 59,962 (2,269) 201,892 Cash and cash equivalents - January 1 1,640,940 4,247,030 3,130,114 2,269 9,020,353 Cash and cash equivalents - December 31 $1,696,090 $4,336,079 $3,190,076 $ - $9,222,245 Reconciliation of operating income (loss) to net cash flows- Operating activities Operating income (loss) $24,611 ($69,830)($155,771)($15,653)($216,643) Adjustments to reconcile operating income (loss) to net cash flows operating activities Other nonoperating revenue - 32,494 - 10,789 43,283 Accounts receivable - (1,000) (3,199) (4,199) Prepaid items - - 8,346 (1,630) 6,716 Accounts payable 5,181 (9,510) 5,558 1,089 2,318 Wages, salaries, and compensation payable - 160,430 160,430 Unearned revenue - (6,068) (6,068) Due to other governments (2,141) (4,308) 2,597 (3,852) Other liabilities - (68,410) 150,200 3,149 84,939 Total adjustments 3,040 103,628 166,701 10,198 283,567 Net cash flows - operating activities $27,651 $33,798 $10,930 ($5,455)$66,924 Governmental Activities - Internal Service Funds 148 CITY OF EAGAN, MINNESOTA STATEMENT OF CHANGES IN ASSETS AND LIABILITIES Statement 47 AGENCY FUNDS December 31, 2018 Balance Balance Dakota County Drug Task Force 12/31/2017 Additions Deletions 12/31/2018 Assets Cash and investments $241,752 $810,139 ($771,346) $280,545 Restricted cash 256,722 453,420 (256,722) 453,420 Other receivables 28,969 5,125 (28,969) 5,125 Accrued interest receivable 1,033 1,981 (1,033) 1,981 Due from other governments 143,313 122,260 (143,313) 122,260 Other assets 5,246 6,686 (5,246) 6,686 Total assets $677,035 $1,399,611 ($1,206,629) $870,017 Liabilities: Accounts payable $10,213 $19,301 ($10,213) $19,301 Due to other governments 666,822 850,716 (666,822) 850,716 Total liabilities $677,035 $870,017 ($677,035) $870,017 Dakota County Drug Task Force Balance Balance Equipment Fund 12/31/2017 Additions Deletions 12/31/2018 Assets Cash and investments $45,384 $25,378 ($12,835) $57,927 Accrued interest receivable 116 158 (116) 158 Total assets $45,500 $25,536 ($12,951) $58,085 Liabilities Accounts payable $70 $0 ($70) $0 Due to other governments 45,430 58,085 (45,430) 58,085 Total liabilities $45,500 $58,085 ($45,500) $58,085 Balance Balance Total 12/31/2017 Additions Deletions 12/31/2018 Assets Cash and investments $287,136 $835,517 ($784,181) $338,472 Restricted cash 256,722 453,420 (256,722) 453,420 Other receivables 28,969 5,125 (28,969) 5,125 Accrued interest receivable 1,149 2,139 (1,149) 2,139 Due from other governments 188,743 180,345 (188,743) 180,345 Other assets 5,246 6,686 (5,246) 6,686 Total assets $767,965 $1,483,232 ($1,265,010) $986,187 Liabilities Accounts payable $10,283 $19,301 ($10,283) $19,301 Due to other governments 712,252 908,801 (712,252) 908,801 Total liabilities $722,535 $928,102 ($722,535) $928,102 149 - This page intentionally left blank - 150 FINANCIAL SCHEDULES 151 - This page intentionally left blank - 152 CITY OF EAGAN, MINNESOTA COMBINED SCHEDULE OF BONDS PAYABLE Schedule 1 December 31, 2018 Year Original Bonds Coupon Rates on Issued Amount Retired Outstanding Outstanding Bonds 2005A $5,155,000 $4,835,000 $320,000 3.80% - 3.90% 2008A 4,105,000 4,105,000 - 4.000% - 4.375% 2009A 525,000 455,000 70,000 3.80% - 4.00% 2009B 8,195,000 5,230,000 2,965,000 3.00% - 4.00% 2010A 415,000 315,000 100,000 3.49% - 3.97% 2012A 1,660,000 495,000 1,165,000 1.55% - 3.45% 2012B 575,000 375,000 200,000 1.00% - 1.75% 2013A 12,390,000 1,665,000 10,725,000 2.00% - 3.40% 2016A 8,130,000 310,000 7,820,000 2.00% - 3.00% 2017A 2,280,000 - 2,280,000 2.00% - 2.75% 2018A 22,300,000 - 22,300,000 3.375% - 4.000% Total G.O. Bonds $65,730,000 $17,785,000 $47,945,000 153 CITY OF EAGAN, MINNESOTA COMBINED SCHEDULE OF BONDS PAYABLE MATURITIES Schedule 2 December 31, 2018 1 of 3 Issue Interest Maturity Date Rate Dates Principal G.O. Bonds 2005 G.O. Improvement Bonds, Series A, Maturing 12/01/05 $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 320,000 2009 G.O. Equipment Certificate Bonds, Series A, Maturing 09/01/09 $70,000 per year 3.80%-4.00% 02/01/18-19 70,000 Total 2009 G.O. Equipment Certificate Bond, Series A 70,000 2009 G.O. Facility Refunding Bonds, Series B, Maturing 12/15/09 $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 2,965,000 2010 G.O. Equipment Certificate Bonds, Series A, Maturing 12/15/10 $50,000 per year 3.97%02/01/18-20 100,000 Total 2010 G.O. Equipment Certificate Bond, Series A 100,000 2012 G.O. Housing Improvement Bonds, Series A, Maturing 05/15/12 $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 1,165,000 2012 G.O. Equipment Certificate Bonds, Series B, Maturing 05/15/12 $65,000 per year 100-1.75%6/1/18-20 130,000 $70,000 per year 1.75%06/01/21 70,000 Total 2012 G.O. Equipment Certificate Bonds, Series B 200,000 154 CITY OF EAGAN, MINNESOTA COMBINED SCHEDULE OF BONDS PAYABLE MATURITIES Schedule 2 December 31, 2018 2 of 3 Issue Interest Maturity Date Rate Dates Principal 2013 G.O. Tax Increment Bonds, Series A, Maturing 06/01/13 $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 10,725,000 2016 G.O. Capital Improvement Plan Bonds, Series A, Maturing 04/28/16 $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 7,820,000 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 Aid Street Bonds, Series A 2,280,000 155 CITY OF EAGAN, MINNESOTA COMBINED SCHEDULE OF BONDS PAYABLE MATURITIES Schedule 2 December 31, 2018 3 of 3 Issue Interest Maturity Date Rate Dates Principal 2018 G.O. Improvement Bonds, Series A, Maturing 10/16/18 $80,000 per year 4.000%02/01/20 $80,000 $100,000 per year 4.000%02/01/21 100,000 $510,000 per year 4.000%02/01/22 510,000 $530,000 per year 4.000%02/01/23 530,000 $675,000 per year 4.000%02/01/24 675,000 $1,085,000 per year 4.000%02/01/25 1,085,000 $1,130,000 per year 4.000%02/01/26 1,130,000 $1,170,000 per year 4.000%02/01/27 1,170,000 $1,215,000 per year 4.000%02/01/28 1,215,000 $1,140,000 per year 3.000%02/01/29 1,140,000 $1,170,000 per year 3.000%02/01/30 1,170,000 $1,205,000 per year 3.125%02/01/31 1,205,000 $1,245,000 per year 3.250%02/01/32 1,245,000 $1,285,000 per year 3.375%02/01/33 1,285,000 $1,330,000 per year 3.500%02/01/34 1,330,000 $1,370,000 per year 3.500%02/01/35 1,370,000 $1,420,000 per year 3.500%02/01/36 1,420,000 $1,475,000 per year 3.625%02/01/37 1,475,000 $2,045,000 per year 3.625%02/01/38 2,045,000 $2,120,000 per year 3.375%02/01/39 2,120,000 Total 2018 G.O. Improvement Bonds, Series A 22,300,000 Total G.O. Bonds 47,945,000$ 156 - This page intentionally left blank - 157 CITY OF EAGAN, MINNESOTA COMBINED SCHEDULE OF DEBT SERVICE REQUIREMENTS December 31, 2018 Year Principal Interest Principal Interest Principal Interest Principal Interest 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 - - - - - - - - 2038 - - - - - - - - 2039 - - - - - - - - Total $320,000 $12,242 $1,165,000 $192,954 $2,965,000 $176,900 $370,000 $10,627 Special Assessment Debt Housing Improvement General Bonded Debt Equipment Certificate 158 Schedule 3 Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest $225,000 $52,313 $780,000 $284,783 $305,000 $185,548 $ - $628,534 $2,725,000 $1,295,880 225,000 47,813 800,000 268,983 315,000 176,248 80,000 792,337 2,775,000 1,382,169 220,000 43,088 815,000 252,833 305,000 166,948 100,000 788,737 2,640,000 1,300,763 215,000 38,194 830,000 235,345 355,000 157,048 510,000 776,537 2,020,000 1,232,532 210,000 33,413 850,000 215,595 370,000 146,173 530,000 755,737 2,075,000 1,173,198 210,000 28,425 870,000 193,655 380,000 134,923 675,000 731,637 2,250,000 1,107,470 205,000 23,238 895,000 169,374 390,000 123,373 1,085,000 696,437 2,695,000 1,027,577 200,000 18,175 920,000 142,820 400,000 113,522 1,130,000 652,137 2,775,000 937,828 195,000 12,994 945,000 114,372 410,000 105,422 1,170,000 606,137 2,850,000 845,825 190,000 7,700 975,000 84,126 420,000 97,122 1,215,000 558,437 2,935,000 749,714 185,000 2,544 1,005,000 51,942 425,000 88,672 1,140,000 517,037 2,755,000 660,195 - - 1,040,000 17,680 435,000 80,072 1,170,000 482,387 2,645,000 580,139 - - - - 445,000 71,272 1,205,000 446,009 1,650,000 517,281 - - - - 450,000 62,322 1,245,000 406,950 1,695,000 469,272 - - - - 460,000 52,762 1,285,000 365,034 1,745,000 417,796 - - - - 470,000 42,297 1,330,000 320,075 1,800,000 362,372 - - - - 485,000 31,072 1,370,000 272,825 1,855,000 303,897 - - - - 495,000 19,065 1,420,000 224,000 1,915,000 243,065 - - - - 505,000 6,439 1,475,000 172,416 1,980,000 178,855 - - - - - - 2,045,000 108,616 2,045,000 108,616 - - - - - - 2,120,000 35,775 2,120,000 35,775 $2,280,000 $307,897 $10,725,000 $2,031,508 $7,820,000 $1,860,300 $22,300,000 $10,337,791 $47,945,000 $14,930,219 Capital Improvement Plan Total State-Aid Debt Tax Increment General Obligation 159 CITY OF EAGAN, MINNESOTA SCHEDULE OF CASH AND INVESTMENTS Schedule 4 For The Year Ended December 31, 2018 1 of 2 Cash and Money Market Funds Deposits $6,865,845 Cash on hand 7,805 Total 6,873,650 Investments Coupon Maturity Fair Value Minnesota State Board of Investment N/a N/a $15,223,139 Money Market N/a N/a 9,665,921 Municipal Bond N/a N/a 2,009,629 US Treasury 1.125%01/15/19 999,590 US Treasury 1.500%01/31/19 999,340 US Treasury 1.125%01/31/19 1,998,080 US Treasury 0.750%02/15/19 998,060 US Treasury 1.500%03/31/19 1,995,480 US Treasury 1.625%04/30/19 997,190 US Treasury 0.875%05/15/19 994,100 US Treasury 1.375%02/29/20 986,020 US Treasury 1.500%04/15/20 1,973,360 US Treasury 2.375%04/30/20 1,994,680 US Treasury 1.375%05/31/20 983,870 US Treasury 1.375%08/31/20 981,130 Famca 1.430%04/18/19 1,994,440 Famca 1.430%04/30/19 996,810 Famca 2.770%08/13/20 1,002,950 Fed Home Loan Bk 1.250%01/16/19 1,999,000 Fed Home Loan Bk 1.350%02/08/19 998,860 Fed Home Loan Bk 1.320%02/15/19 998,610 Fed Home Loan Bk 1.875%03/08/19 998,960 Fed Home Loan Bk 1.500% 03/08/19 998,240 Fed Home Loan Bk 1.375%03/18/19 997,730 Fed Home Loan Bk 1.375%04/29/19 996,270 Fed Home Loan Bk 1.500% 05/23/19 995,830 Fed Home Loan Bk 1.600% 05/30/19 995,920 Fed Home Loan Bk 1.520%10/04/19 991,400 Fed Home Loan Bk 1.550%10/11/19 991,390 Fed Home Loan Bk 2.625%10/18/19 999,420 Fed Home Loan Bk 2.215%02/11/20 995,320 Fed Home Loan Bk 2.125%03/13/20 1,990,020 Fed Home Loan Bk 1.750% 06/12/20 988,460 Fed Home Loan Bk 1.500%09/27/22 989,950 FFCB 1.950%02/15/19 999,600 FFCB 1.180%04/02/19 996,870 FFCB 1.400%05/15/19 996,010 FFCB 1.450%06/03/19 1,991,080 FFCB 1.375%06/19/19 994,790 FFCB 1.520%06/24/19 995,080 FFCB 1.020%07/05/19 992,310 FFCB 1.400%08/28/19 992,170 FFCB 2.700%10/22/19 1,000,330 FFCB 2.375%03/27/20 998,150 FFCB 1.600%04/06/20 988,080 FFCB 1.560%08/03/20 982,990 FFCB 1.670%05/13/21 979,540 FFCB 1.770%05/17/21 1,472,595 FHL Mtg Cp 1.125%04/15/19 1,992,540 FHL Mtg Cp 1.250%06/24/19 993,580 FHL Mtg Cp 0.875%07/19/19 1,980,920 FHL Mtg Cp 2.000%07/30/19 995,650 FHL Mtg Cp 1.250%08/01/19 991,680 FHL Mtg Cp 1.625%10/25/19 992,260 FHL Mtg Cp 1.375%10/28/19 989,150 FHL Mtg Cp 1.500%01/17/20 988,780 FHL Mtg Cp 1.350%05/26/20 983,370 FNMA 1.375%01/28/19 1,998,420 FNMA 1.875%02/19/19 999,220 FNMA 1.700%02/27/19 998,800 FNMA 1.375%03/27/19 997,350 FNMA 2.000%07/26/19 996,540 FNMA 1.330%10/24/19 989,420 FNMA 1.200%01/27/20 985,510 FNMA 1.250%02/24/20 1,970,520 FNMA 1.200%02/28/20 984,690 FNMA 2.000%11/30/20 989,760 FNMA 2.500%04/13/21 999,180 160 CITY OF EAGAN, MINNESOTA SCHEDULE OF CASH AND INVESTMENTS Schedule 4 For The Year Ended December 31, 2018 2 of 2 Investments Coupon Maturity Fair Value CD-Ally Bk Midvale Utah 2.000%11/02/20 $242,581 CD-American Express Centrn 1.550%12/02/19 246,195 CD-American Express Fed Svgs Bk 1.650%05/17/19 245,428 CD-B Bay LLC 1.550%12/16/19 245,284 CD-DMO Harris Bk 3.200%09/14/21 248,231 CD-Bank Castile Ny 1.400%12/16/19 245,912 CD-Bank Hope Losangeles Ca 1.600%05/28/19 248,061 CD-Bank of C D 1.600%09/23/19 247,182 CD-Bankers Bank 2.800%03/20/20 249,002 CD-Barclays Bk Del Retail 1.700%11/08/19 244,999 CD-Bershire Bk Pittsfield Ma 1.550%09/11/19 246,212 CD-Brookline Bank 1.350%02/19/19 248,689 CD-CIT BK Natl 3.000%12/17/20 245,779 CD-Capital Bank 1.600%05/30/19 247,050 CD-Capital One Natl Assn Mclean 2.000%11/02/20 242,581 CD-Capital One Natl Assn Mclean 2.000%11/02/20 242,581 CD-Carolina Alliance Bk 1.300%04/24/19 248,069 CD-Citibank Na 2.500%03/30/20 245,073 CD-Community State B 1.400%02/28/19 248,627 CD-Covenant Bk 2.450%03/30/20 244,923 CD-Crossfirst Bk Leawood Ks 1.200%02/28/19 248,564 CD-Discover Bk 1.350%11/04/19 244,756 CD-Enerbank Usa Ut 1.700%09/16/19 247,411 CD-Everbank Fl 1.500%05/24/19 246,996 CD-F&M Bk Clarksville Tenn 1.250%02/21/19 248,639 CD-First Fed 2.450%03/27/20 247,924 CD-First 1.450%12/09/19 245,128 CD-Firstbank Pr Santurce 1.300% 11/04/19 245,726 CD-Frazer Bk Altus Okla 1.200% 02/28/19 248,564 CD-Goldman Sachs Bk Usa Ny 1.750%09/13/19 245,543 CD-Great Southn Bk Fsb 1.500%01/15/19 248,925 CD-Hanmi Bk Los Angeles Ca 1.350%02/19/19 248,689 CD-JPMorgan Chase Bk Na Cmbus 1.450%11/21/19 245,566 CD-Kearny Bk New Jersey 1.250%02/28/19 247,571 CD-Lake City Bk Warsaw Ind 1.700%09/09/19 245,476 CD-Luana Svgs Bk Iowa 1.100%05/09/19 246,700 CD-Marlin Bus Bank 1.500%01/14/19 248,930 CD-Medallion Bk Utah 1.500%12/05/19 246,268 CD-Meridian Bk Paoli PA 1.600%09/16/19 246,244 CD-Merrick Bk 3.000%02/18/21 248,589 CD-Midfirst Bank 1.300%04/22/19 247,092 CD-Morgan Stanley Bk Utah 2.100%12/23/19 245,530 CD-Morgan Stanley Pvt Bk 2.050%12/23/19 245,412 CD-Morton Community Bk Ill 1.500%12/16/19 246,149 CD-North Amer Svgs Bk Grandview 1.600%05/24/19 248,091 CD-Northern Bank & Trust 1.200%03/01/19 248,445 CD-Pinnacle Bk Nashville Tenn 1.700%09/20/19 247,377 CD-Preferred Bk La Ca 1.150%11/08/19 245,661 CD-Profinium Inc Truman Minn 1.250%02/28/19 248,584 CD-Sallie Mae Bk Salt Lake City Utah 1.800%11/22/19 245,091 CD-Security Fec Bk Aiken Sc 1.200%08/12/19 246,684 CD-Stearns Bank 1.500%05/24/19 247,992 CD-Sterling Bank Mo 1.550%02/06/19 247,824 CD-Sturgis Bk & Tr Co Mich 1.550%02/11/19 248,801 CD-Synchrony Bank 1.650%05/28/19 246,123 CD-Touchmark Natl Bk Norcross Ga 1.650%09/20/19 247,294 CD-United Bankers Bk Bloomington 1.550%12/16/19 246,266 CD-Washington Tr Co Westerly Ri 1.550%05/24/19 247,045 CD-Wells Fargo 2.550%03/30/20 248,211 CD-Woori Amer Bk 1.500% 06/07/19 246,886 CD-Worlds Foremost Bk Sydney Neb 1.550%02/08/19 199,854 Total investments 118,921,181 Total cash and investments $125,794,831 161 - This page intentionally left blank - 162 STATISTICAL SECTION (UNAUDITED) 163 - This page intentionally left blank - 164 Statistical Section (Unaudited) 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 Page Financial Trends 166 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 176 These schedules contain information to help the reader assess the factors affecting the City's ability to generate its property tax. Debt Capacity 180 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 186 These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place and to help make comparisons over time and with other governments. Operating Information 188 These schedules contain information about the City's operations and resources to help the reader understand how the City's financial information relates to the services the City provides and the activities it performs. 165 CITY OF EAGAN, MINNESOTA NET POSITION BY COMPONENT Last Ten Fiscal Years (Accrual Basis of Accounting) 2009 2010 2011 2012 Governmental activities: Net investment in capital assets $129,316,055 $138,906,097 $149,424,950 $152,611,492 Restricted 13,486,518 11,937,549 12,497,998 13,075,016 Unrestricted 17,105,500 15,068,368 8,640,031 8,930,728 Total governmental activities net position $159,908,073 $165,912,014 $170,562,979 $174,617,236 Business-type activities: Net investment in capital assets $175,264,519 $183,317,999 $183,322,247 $182,726,544 Restricted 30,961,217 29,996,166 30,120,999 30,250,211 Unrestricted 32,993,128 28,738,660 27,968,008 28,233,835 Total business-type activities net position $239,218,864 $242,052,825 $241,411,254 $241,210,590 Primary government: Net investment in capital assets $303,806,574 $321,600,846 $332,209,447 $334,882,786 Restricted 44,447,735 41,933,715 42,618,997 43,325,227 Unrestricted 50,872,628 44,049,783 37,145,789 37,619,813 Total primary government net position $399,126,937 $407,584,344 $411,974,233 $415,827,826 Source: City of Eagan financial records 166 Table 1 2013 2014 2015 2016 2017 2018 $159,873,972 $169,025,431 $172,739,615 $174,847,739 $176,803,023 $176,159,936 13,327,484 12,984,885 6,103,293 7,517,764 13,973,752 20,930,876 18,355,289 11,713,967 3,530,019 2,125,635 7,635,702 10,176,946 $191,556,745 $193,724,283 $182,372,927 $184,491,138 $198,412,477 $207,267,758 $179,469,767 $178,155,549 $177,181,817 $178,667,346 $180,375,950 $179,037,091 - - - - - 176,530 61,371,176 61,790,049 58,987,830 59,790,042 58,098,432 57,435,062 $240,840,943 $239,945,598 $236,169,647 $238,457,388 $238,474,382 $236,648,683 $338,969,489 $346,886,230 $349,793,932 $353,414,585 $357,104,723 $355,197,027 13,327,484 12,984,885 6,103,293 7,517,764 13,973,752 21,107,406 80,100,715 73,798,766 62,645,349 62,016,177 65,808,384 67,612,008 $432,397,688 $433,669,881 $418,542,574 $422,948,526 $436,886,859 $443,916,441 167 CITY OF EAGAN, MINNESOTA CHANGES IN NET POSITION Last Ten Fiscal Years (Accrual Basis of Accounting) 2009 2010 2011 2012 Expenses: Governmental activities General government $7,591,323 $7,185,870 $6,485,936 $8,024,291 Public safety 16,915,186 14,203,224 14,281,939 14,165,928 Public works 8,100,035 6,640,294 7,070,862 10,436,231 Parks and recreation 5,667,840 4,777,192 4,934,676 4,638,627 Interest on long-term debt 380,975 335,535 317,280 317,149 Total governmental activities expenses 38,655,359 33,142,115 33,090,693 37,582,226 Business-type activities: Public utilities 13,988,748 15,257,994 15,642,629 15,555,095 Civic arena 1,072,681 1,297,447 1,337,005 1,353,756 Aquatic facility 1,227,814 1,246,942 1,214,859 1,198,770 Community center 2,394,522 2,603,241 2,707,523 2,286,791 Fiber conduit ring 16,210 16,849 236,359 192,223 Total business-type activities expense 18,699,975 20,422,473 21,138,375 20,586,635 Total primary government expense $57,355,334 $53,564,588 $54,229,068 $58,168,861 Program revenues: Governmental activities Charges for services General government $1,162,527 $1,201,784 $1,276,395 $1,478,071 Public safety 1,468,689 1,281,033 1,354,906 1,817,107 Public works 1,025,935 876,389 647,559 1,132,748 Parks and recreation 813,525 777,183 772,749 877,003 Operating grants and contributions 975,296 1,534,972 881,179 860,251 Capital grants and contributions 9,103,882 8,467,755 6,369,632 8,593,756 Total governmental activities program revenues 14,549,854 14,139,116 11,302,420 14,758,936 Business-type activities: Charges for services Public utilities 12,792,418 12,760,094 13,906,741 14,596,563 Civic arena 888,298 965,750 1,013,231 1,026,418 Aquatic facility 841,892 1,032,967 1,022,007 1,064,523 Community center 1,357,454 1,321,461 1,383,588 1,327,575 Fiber conduit ring - - 1,660 68,618 Operating grants and contributions 64,791 87,641 128,647 211,200 Capital grants and contributions 102,257 2,254,223 228,919 73,791 Total business-type activities expense 16,047,110 18,422,136 17,684,793 18,368,688 Total primary government expense 30,596,964 32,561,252 28,987,213 33,127,624 Net revenue (expense): Governmental activities (24,105,505) (19,002,999) (21,788,273) (22,823,290) Business-type activities (2,652,865) (200,337) (3,453,582) (2,217,947) Total primary government (expense)/revenue ########## ########## ($25,241,855) ($25,041,237) 168 Table 2 Page 1 of 2 2013 2014 2015 2016 2017 2018 $7,609,191 $8,880,185 $7,955,249 $8,903,109 $9,044,041 $14,327,234 15,881,220 16,915,589 17,766,697 22,052,332 20,058,711 17,387,295 9,888,051 17,325,346 9,911,029 10,800,133 10,092,714 8,344,183 5,123,877 4,963,876 5,168,810 5,562,025 6,043,539 5,592,562 481,587 599,738 546,570 291,845 1,165,264 781,291 38,983,926 48,684,734 41,348,355 47,609,444 46,404,269 46,432,565 15,771,982 15,043,143 15,494,720 15,812,505 17,634,953 18,200,174 1,357,584 1,365,638 1,394,254 1,422,716 1,509,105 1,498,864 1,253,404 1,196,730 1,350,212 1,349,143 1,429,534 1,555,597 2,342,396 2,320,264 2,351,363 2,474,468 2,416,294 2,504,287 198,584 214,645 310,859 161,520 313,951 333,307 20,923,950 20,140,420 20,901,408 21,220,352 23,303,837 24,092,229 $59,907,876 $68,825,154 $62,249,763 $68,829,796 $69,708,106 $70,524,794 $5,900,659 $1,844,045 $1,776,681 $2,036,931 $2,841,290 $1,207,527 2,863,469 2,506,427 1,562,839 1,987,426 3,504,473 2,892,037 1,300,506 554,131 831,932 1,160,285 1,318,757 864,983 890,081 864,963 833,911 815,521 801,096 1,112,731 1,533,818 2,076,914 2,194,587 2,066,785 2,083,363 3,236,913 14,881,089 12,107,207 5,681,916 6,856,199 7,068,955 3,906,486 27,369,622 19,953,687 12,881,866 14,923,147 17,617,934 13,220,677 14,618,662 14,662,663 14,756,588 16,200,150 17,944,339 17,185,383 1,071,486 1,036,661 1,125,447 1,182,896 1,107,757 1,210,903 1,075,485 946,861 1,211,936 1,263,388 1,190,477 1,327,461 1,391,485 1,425,141 1,499,823 1,558,974 1,584,198 1,620,588 8,280 17,618 50,378 110,822 86,214 150,731 165,153 69,613 112,018 111,094 43,467 13,581 1,233,511 384,696 616,387 2,228,127 970,007 595,207 19,564,062 18,543,253 19,372,577 22,655,451 22,926,459 22,103,854 46,933,684 38,496,940 32,254,443 37,578,598 40,544,393 35,324,531 (11,614,304) (28,731,047) (28,466,489) (32,686,297) (28,786,335) (33,211,888) (1,359,888) (1,597,167) (1,528,831) 1,435,099 (377,378) (1,988,375) ($12,974,192) ($30,328,214) ($29,995,320) ($31,251,198) ($29,163,713) ($35,200,263) 169 CITY OF EAGAN, MINNESOTA CHANGES IN NET POSITION Last Ten Fiscal Years (Accrual Basis of Accounting) 2009 2010 2011 2012 General revenues and other changes in net assets: Governmental activities Taxes Property taxes $23,922,255 $25,267,763 $25,944,117 $25,991,281 Franchise taxes 762,326 767,058 774,110 791,138 Tax increments 902,467 900,286 804,125 743,413 State aid 53,182 13,437 14,016 376 Unrestricted investment earnings (163,942) 13,394 47,756 44,047 Other general revenue 87,212 177,154 28,772 18,750 Gain on sale of asset 518,354 - 511,579 - Transfers (1,513,064) (2,512,647) (1,304,742) (711,458) Total general activities 24,568,790 24,626,445 26,819,733 26,877,547 Business-Type Activities: Property taxes 1,182,277 1,186,033 1,214,216 1,117,576 Unrestricted investment earnings 618,606 1,135,618 328,053 188,249 Other general revenue - - - - Transfers 1,513,064 2,512,647 1,304,742 711,458 Total business-type activities 3,313,947 4,834,298 2,847,011 2,017,283 Total primary government $27,882,737 $29,460,743 $29,666,744 $28,894,830 Change in net position - governmental activities $463,285 $5,623,446 $5,031,460 $4,054,257 Business type activities 661,082 2,833,961 (606,571) (200,664) Total primary government $1,124,367 $8,457,407 $4,424,889 $3,853,593 Source: City of Eagan financial records 170 Table 2 Page 2 of 2 2013 2014 2015 2016 2017 2018 $27,051,703 $27,735,574 $28,710,195 $30,434,547 $31,700,103 $33,415,989 826,006 840,281 857,580 892,557 930,767 871,465 770,945 776,664 1,143,121 2,434,368 2,741,048 2,917,741 285 1,706 549 66,179 117,587 - (58,256) 409,847 210,936 280,883 298,251 821,075 32,330 61,714 131,603 67,678 68,272 - - 51,141 10,493 22,972 1,851 - (69,200) 1,021,658 1,047,442 605,324 1,134,043 1,776,519 28,553,813 30,898,585 32,111,919 34,804,508 36,991,922 39,802,789 1,114,560 1,111,996 1,133,105 1,114,106 1,117,515 1,120,635 (137,504) 611,484 306,355 343,860 314,046 749,996 - - - - 68,564 69,200 (1,021,658) (1,047,442) (605,324) (1,134,043) (1,776,519) 1,046,256 701,822 392,018 852,642 297,518 162,676 $29,600,069 $31,600,407 $32,503,937 $35,657,150 $37,289,440 $39,965,465 $16,939,509 $2,167,538 $3,645,430 $2,118,211 $8,205,587 $6,590,901 (313,632) (895,345) (1,136,813) 2,287,741 (79,860) (1,825,699) $16,625,877 $1,272,193 $2,508,617 $4,405,952 $8,125,727 $4,765,202 171 CITY OF EAGAN, MINNESOTA FUND BALANCES OF GOVERMENTAL FUNDS Table 3 Last Ten Fiscal Years Page 1 of 2 (Modified Accrual Basis of Accounting) 2009 2010 2011 2012 General fund: Reserved $2,530 $4,041 $ - $ - Unreserved 11,566,413 13,263,504 - - Nonspendable - - 3,704 106,716 Assigned - - - - Unassigned - - 12,650,117 14,471,925 Total general fund $11,568,943 $13,267,545 $12,653,821 $14,578,641 All other governmental funds: Reserved $15,522,434 $15,682,870 $ - $ - Unreserved, reported in Special revenue funds 4,815,468 5,240,684 - - Debt service fund (3,200,153) (2,651,288) - - Capital projects funds (1,580,236) (8,407,885) - - Nonspendable - - 14,569,529 14,163,925 Restricted - - 2,954,195 3,923,906 Committed - - 2,152,114 2,204,827 Assigned - - 38,778,021 32,428,505 Unassigned - - (49,494,368) (44,713,854) Total all other governmental funds $15,557,513 $9,864,381 $8,959,491 $8,007,309 Source: City of Eagan financial records The city implemented GASB 54 in 20 II resulting in a different classification of fund balances. 172 Table 3 Page 2 of 2 2013 2014 2015 2016 2017 2018 $ - $ - $ - $ - $ - $ - - - - - - - 335,631 100,423 60,770 80,549 85,356 101,720 - - 3,147,000 - - - 14,998,980 17,186,480 15,455,745 17,527,689 20,218,986 21,250,076 $15,334,611 $17,286,903 $18,663,515 $17,608,238 $20,304,342 $21,351,796 $ - $ - $ - $ - $ - $ - - - - - - - - - - - - - - - - - - - 7,102,205 5,139,737 3,621,173 3,649,798 - - 5,144,715 5,946,547 5,759,493 7,444,427 14,200,259 10,219,121 2,246,281 2,176,685 2,291,676 2,263,271 2,166,383 2,220,970 35,797,557 36,872,152 36,708,166 37,845,635 43,673,211 51,734,265 (26,908,329) (42,569,127) (36,714,404) (33,065,270) (36,220,510) (29,265,571) $23,382,429 $7,565,994 $11,666,104 $18,137,861 $23,819,343 $34,908,785 173 CITY OF EAGAN, MINNESOTA CHANGES IN FUND BALANCE OF GOVERNMENTAL FUNDS Last Ten Fiscal Years (Modified Accrual Basis of Accounting) 2009 2010 2011 2012 Revenues: Taxes $24,800,740 $26,180,899 $26,754,733 $26,856,346 Special assessments 4,055,268 3,296,352 3,783,315 4,048,746 Licenses and permits 1,083,419 1,056,337 1,120,375 1,608,203 Intergovernmental 4,299,000 4,723,383 3,553,667 3,460,027 Charges for services 3,534,886 3,364,601 3,245,694 4,368,735 Fines and forfeits 406,132 274,954 282,904 293,290 Program revenues 1,757,199 1,936,368 1,712,454 1,631,791 Miscellaneous 345,175 621,644 410,052 467,311 Total revenues 40,281,819 41,454,538 40,863,194 42,734,449 Expenditures: General government 6,619,142 6,951,846 6,323,016 6,528,130 Public safety 13,643,597 13,262,485 13,287,841 13,418,631 Public works 3,554,264 4,076,371 3,861,405 5,109,269 Parks and recreation 4,470,869 4,164,767 4,247,287 4,260,272 Government buildings 554,424 564,915 687,266 676,413 Capital outlay 10,690,856 15,378,307 16,920,347 13,196,275 Debt services Principal 2,665,000 1,210,000 815,000 845,000 Intrest/other 439,436 349,244 323,410 303,212 Total expenditures 42,637,588 45,957,935 46,465,572 44,337,202 Excess of revenues over(under) expenditures (2,355,769) (4,503,397) (5,602,378) (1,602,753) Other financing sources (uses): Proceeds from borrowing 525,000 415,000 - 2,235,000 Proceeds from refunding - - - - Sale of City property 607,406 86,722 534,603 79,241 Transfers in 10,556,405 5,247,071 36,618,382 16,603,568 Transfers out (10,569,299) (5,240,926) (33,098,221) (16,312,418) Total other financing sources (uses) 1,119,512 507,867 4,054,764 2,605,391 Net change in fund balance ($1,236,257) ($3,995,530) ($1,547,614) $1,002,638 Debt service as a percentage of noncapital expenditures 9.10% 4.7% 3.1% 3.9% Source: City of Eagan financial records 174 Table 4 2013 2014 2015 2016 2017 2018 $27,808,684 $28,658,533 $30,889,058 $33,763,831 $36,361,721 $37,137,195 9,320,210 3,270,560 3,351,739 2,952,912 2,852,808 2,331,027 2,578,283 2,305,715 1,420,860 1,884,849 3,402,791 1,771,428 5,612,402 6,743,217 9,548,274 4,842,709 5,007,701 5,194,083 8,589,171 4,432,747 3,210,414 3,999,647 6,500,561 3,290,172 316,282 280,187 252,056 291,107 301,185 293,763 460,798 183,633 512,992 243,155 250,565 420,783 929,409 997,857 1,096,443 1,025,771 837,371 1,666,560 55,615,239 46,872,449 50,281,836 49,003,981 55,514,703 52,105,011 6,158,838 6,879,951 6,364,268 6,981,133 7,358,901 7,664,292 14,579,373 15,551,364 16,291,946 16,893,645 17,401,566 19,118,682 4,033,128 3,804,202 3,766,024 4,193,272 4,240,698 4,726,457 4,294,556 4,353,695 4,371,973 4,439,548 4,787,469 5,185,071 733,452 734,588 683,856 656,600 716,227 716,240 20,819,942 29,266,866 12,705,869 18,418,085 14,810,268 23,838,453 910,000 990,000 1,590,000 810,000 1,405,000 3,985,000 421,140 665,849 567,915 581,228 730,687 666,368 51,950,429 62,246,515 46,341,851 52,973,511 51,450,816 65,900,563 3,664,810 (15,374,000) 3,949,985 (3,969,530) 3,063,837 (13,795,552) 12,500,246 - - 8,452,829 - 22,767,771 - - - - 2,350,934 - 78,602 51,141 10,493 22,972 478,079 791,579 8,561,916 5,956,089 15,129,119 11,259,491 6,052,060 8,931,344 (8,674,484) (4,497,307) (13,612,875) (10,349,282) (3,567,324) (7,332,949) 12,466,280 1,509,923 1,526,737 9,386,010 5,313,749 25,157,745 $16,131,090 ($13,864,077) $5,476,722 $5,416,480 $8,377,586 $11,362,193 4.1%3.9%5.9%3.8%5.6% 10.6% 175 CITY OF EAGAN, MINNESOTA TAX CAPACITY VALUE AND ESTIMATED MARKET VALUE OF TAXABLE PROPERTY Table 5 Last Ten Fiscal Years Indicated Market Tax Capacity Estimated Market Value (3)as a % of Value as a % of Assessment Residential Commercial/ Commercial/ (dollars in Tax Est. Market Estimated Indicated Year Property Industrial Agricultural Total Residential Industrial Agricultural Total thousands) Capacity-based Value-based Market Value Market Value 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 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 34.533% 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)53,128 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% 2018 69,865 40,416 6 110,287 6,766,990 2,044,981 931 8812902.000% 9,455,903 36.378% 1.35900% 1.25%93.2% Source: City of Eagan financial records, Dakota County Assessor's office, and State of Minnesota (1) 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. (2) Estimated market value is determined by the Dakota County Assessor's office. (3) Indicated 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. (4) 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. (5) Beginning 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. Tax Capacity (1) (dollars in thousands)Estimated Market Value (2) (dollars in thousands)Direct Tax Rate (4) 176 CITY OF EAGAN, MINNESOTA DIRECT AND OVERLAPPING PROPERTY TAX CAPACITY RATES Table 6 Last Ten Fiscal Years Special General Levy Referendum Levy General Levy Referendum Levy General Levy Referendum Levy Districts Tax Market (Tax Capacity- (Market Value- (Tax Capacity- (Market Value- School (Tax Capacity- (Market Value- (Tax Capacity- Capacity- Value- Year based)based)based)based)District based)based)based)based based 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%1.10193%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% 0.90733% 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%25.48400%93.996% 0.27048% 197 24.063%18.94200%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 24.371%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%0.23360%4.458% 97.376% 0.24787% 196 23.336%0.27380%93.183% 0.28831% 197 22.295%0.16955%92.142% 0.18406% 2018 36.378%0.01359%26.580%0.00000%191 25.759%0.27448%3.878% 92.595% 0.28807% 196 21.35200%0.26715%88.188% 0.28074% 197 21.22400%0.16017%88.060% 0.17376% Source: Dakota County Treasurer/Auditor City Direct Rates Dakota County Overlapping Rates School District Total Direct and Overlapping Rates 177 CITY OF EAGAN, MINNESOTA PRINCIPAL PROPERTY TAXPAYERS Table 7 Current Year and Nine Years Ago 2018 Percentage Percentage Taxable of Total City Taxable of Total City Taxpayer Capacity (1)Rank Capacity Capacity (1)Rank Capacity Paragon Outlets Eagan LLC $1,860,524 1 2.22% $ - SVF CPC Eagan (Central Park Commons) 1,484,908 2 1.77% Thomson Reuters 1,471,146 3 1.75% 1,552,252 1 1.65% Health Landlord (MN) LLC (BCBS) 1,127,176 4 1.34% 984,924 2 1.05% DDRA Eagan Promenade, LLC 820,966 5 0.98% 818,802 3 0.87% Nighthawk Properties (Prominade Oaks) 587,500 6 0.70% 425,000 9 0.45% MV Eagan Ventures LLC 584,880 7 0.70% SCC (Spectrum Commerce Center) LLC 561,784 8 0.67% 594,518 4 0.63% Dakota Electric Association 547,714 9 0.65% 475,358 6 0.51% Minnesota Vikings Football LLC 539,962 10 0.64% CSM Properties 493,442 5 0.53% MN Hospital Services Association 464,542 7 0.49% Ecolab 449,944 8 0.48% Duke Secured Financing 2009-1 ALZ LLC $391,140 10 0.42% Total All Property $9,586,560 11.42% $6,649,922 7.08% Source: Dakota County Treasurer/Auditor (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. 2009 178 CITY OF EAGAN, MINNESOTA PROPERTY TAX LEVIES AND COLLECTIONS Table 8 Last Ten Fiscal Years (Unaudited) Delinquent Taxes Referedum Net MVHC and Ag Fiscal Subsequent Total Tax % of Tax Collections Total % of Total Levied Taxes Tax Credit Year Years Adjusted Collection Adjusted in Subsequent Tax Adjusted Certified (1)Removed Levy Adjustments (2) Adjustments Adjustments Tax Levy Amount (2)Tax Levy Years (2)Collection Tax Levy 2009 $25,912,840 ($1,193,903) $24,718,937 ($903,094) $20,166 $856 $23,836,865 $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) (275,068) 24,958,831 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) (322,870) 25,614,303 25,631,936 100.1%(4)(17,633)(4)25,614,303 100.0% 2012 27,425,081 (1,128,947) 26,296,134 (80)(3)(84,179) (386,138) 25,825,737 26,043,088 100.8%(4)(222,716)(4)25,820,372 100.0% 2013 28,322,017 (1,122,017) 27,200,000 (84)38,742 (180,945) 27,057,713 27,030,613 99.9%23,375 27,053,988 100.0% 2014 29,086,355 (1,120,127) 27,966,228 (187)53,211 (118,551) 27,900,701 27,882,774 99.9%14,711 27,897,485 100.0% 2015 30,221,113 (1,120,928) 29,100,185 (190) (54,734) (97,387) 28,947,874 28,899,095 99.8%43,391 28,942,486 100.0% 2016 31,668,284 (1,119,615) 30,568,669 (192) (64,114) (73,202) 30,431,161 30,378,213 99.8%33,343 30,411,556 99.9% 2017 33,018,126 (1,122,765) 31,895,361 (197)17,621 (40,170) 31,872,615 31,776,052 99.7%45,838 31,821,890 99.8% 2018 34,721,942 (124,970) 35,596,972 (202) (73,412) - 33,523,358 33,330,284 99.4% - 33,330,284 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. (4) Successful court petitions that reduce the amount of taxes owed on a property are reflected as a negative subsequent year adjustment to the respective tax levy and reduced the delinquent tax collection figures. This led to an overall negative delinquent tax collection figure and the percentage of taxes collected within the year of levy to total adjused tax levy to exceed 100%. Total Collections to Date Tax Levy Fiscal Year Collected within the Year of the Levy 179 CITY OF EAGAN, MINNESOTA RATIOS OF OUTSTANDING DEBT BY TYPE Table 9 Last Ten Fiscal Years General Development Tax Special Water Community Ice Arena Net Total % of Obligation Equipment District Increment Assesment Revenue Center Revenue Premiums Primary Personal Per Bonds Certificates Rev. Bonds Bonds Bonds Bonds G.O. Bonds Bonds (Discounts) Government Income (1)Capita (1) 2009 $4,105,000 $525,000 $ - $ - $5,160,000 $785,000 $18,280,000 $940,000 $368,251 $29,795,000 1.0% 451.90 2010 3,900,000 940,000 - - 4,155,000 - 17,630,000 - 304,221 26,625,000 1.0% 414.68 2011 3,695,000 900,000 - - 3,585,000 - 16,950,000 - 269,589 25,130,000 0.9% 389.88 2012 3,490,000 1,385,000 1,660,000 - 3,035,000 - 8,195,000 - 239,910 17,765,000 0.5% 273.43 2013 3,280,000 1,225,000 1,660,000 12,390,000 2,495,000 - 7,365,000 - 210,230 28,415,000 0.9% 428.58 2014 3,075,000 1,065,000 1,565,000 12,390,000 1,965,000 - 6,525,000 - 180,551 26,585,000 0.8% 397.92 2015 2,865,000 9,000,000 1,465,000 12,390,000 850,000 - 5,670,000 - 150,871 24,140,000 0.7% 357.58 2016 10,785,000 730,000 1,365,000 12,240,000 670,000 - 4,795,000 - 121,192 30,585,000 0.8% 448.31 2017 12,860,000 555,000 1,265,000 11,490,000 495,000 - 3,895,000 - 91,512 30,560,000 0.8% 446.21 2018 32,400,000 370,000 1,165,000 10,725,000 320,000 - 2,965,000 - 61,832 47,945,000 1.2% 701.49 Source: City of Eagan financial records Note: Details regarding the City's outstanding debt can be found in the Notes to the Financial Statements. (1) See Table 13 for personal income and population data Governmental Activities Business-Type Activities 180 - This page intentionally left blank - 181 CITY OF EAGAN, MINNESOTA RATIOS OF GENERAL BONDED DEBT OUTSTANDING AND LEGAL DEBT MARGIN Last Ten Fiscal Years 2009 2010 2011 2012 Total bonded debt $29,795,000 $26,625,000 $25,130,000 $17,765,000 Percent of estimated market value (1)0.40%0.38%0.38%0.29% Per capita (2)$451.90 $414.68 $389.88 $273.43 Less amounts set aside to repay general debt (13,624,755) (12,119,949) (11,732,467) (3,597,632) Total net debt applicable to debt limit 16,170,245 14,505,051 13,397,533 14,167,368 Legal debt limit (3)224,325,210 290,991,360 196,786,950 185,463,951 Legal debt margin $208,154,965 $195,486,309 $183,389,417 $171,296,583 Legal debt margin as a percentage of the debt limit 92.79% 93.09% 93.19% 92.36% Source: City of Eagan financial records (1) See Table 5 for property value data (2) See Table 13 for population data 182 Table 10 2013 2014 2015 2016 2017 2018 $28,415,000 $26,585,000 $24,140,000 $30,585,000 $30,560,000 $47,945,000 0.45% 0.39% 0.33% 0.41% 0.38% 0.54% $428.58 $397.92 $357.58 $448.31 $446.21 $701.49 (3,682,392) (3,036,432) (2,485,076) (3,284,635) (3,660,198) (4,041,405) 24,732,608 25,548,568 21,654,924 27,300,365 26,899,802 43,903,595 188,826,861 260,571,180 217,551,103 224,696,557 241,417,307 264,387,069 $164,094,253 $183,022,612 $195,896,179 $197,396,192 $214,517,505 $220,483,474 86.79% 88.60% 90.05% 87.80% 88.86% 83.39% 183 CITY OF EAGAN, MINNESOTA DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT Table 11 As of December 31, 2018 Estimated Estimated Share of Debt Percentage Overlapping Governmental Unit Outstanding (1)Applicable (2)Debt Overlapping debt School districts: I.S.D. No. 191 - Burnsville $144,690,000 11.45% $16,567,005 I.S.D. No. 196 - RosemountlAVlEagan 146,585,000 32.78% 48,050,563 I.S.D. No. 197 - West St. Paul 147,785,000 32.82% 48,503,037 Regional: Metropolitan Council 4,650,000 (3)2.27% 105,555 Subtotal, overlapping debt 113,226,160 Direct debt City of Eagan 44,980,000 100.0% 44,980,000 Total direct and overlapping debt $158,206,160 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. 184 CITY OF EAGAN, MINNESOTA PLEDGED REVENUE COVERAGE Table 12 Last Ten Fiscal Years Less: Net Fiscal Arena Operating Avaliable Year Revenues Expenses Revenue Principal Interest Coverage 2009 $867,539 $798,545 $68,994 $70,000 $53,737 $0.56 Source: City of Eagan financial records Note: 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 1 year of data is shown as balance was paid in full in 2010. Ice Arena Debt Services 185 CITY OF EAGAN, MINNESOTA DEMOGRAPHIC AND ECONOMIC STATISTICS Table 13 Last Ten Fiscal Years Personal Per Income Capita Fiscal (thousands Personal School Unemployment Year Population of dollars) (1) Income Enrollment (2) Rate (3) 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 3,665,064 54,290 10,355 3.0% 2016 68,223 3,802,955 55,743 10,353 3.1% 2017 68,488 3,947,511 57,638 10,360 2.7% 2018 (4)68,347 3,939,384 57,638 10,545 2.3% 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) 2018 population data are estimates. 186 CITY OF EAGAN, MINNESOTA PRINCIPAL EMPLOYERS Table 14 Current Year and Nine Years Ago 2018 2009 Percentage Percentage of Total City of Total City Taxpayer Employees Rank Employment Employees Rank Employment Thomson Reuters 6,000 1 10.11%6,000 1 12.15% BlueCross/BlueShield of Minnesota 3,000 2 5.05%4,000 2 8.10% US Postal Service 2,400 (1) 3 4.04%1,483 6 3.00% United Parcel Service 1,500 4 2.53%1,400 7 2.83% Ecolab 1,400 5 2.36% 1,300 8 2.63% ISD 196, Rosemount-Apple Valley-Eagan 1,075 6 1.81% Prime Therapeutics 800 7 1.35% City of Eagan 788 8 1.33%900 9 1.82% Coca-Cola Bottling 750 9 1.26%1,579 4 3.20% Wells Fargo Mortgage 700 10 1.18% 850 10 1.72% Delta Airlines 1,830 3 3.71% Lockheed-Martin Tactical Defense Systems 1,500 5 3.04% Totals 18,413 31.02% 20,842 42.20% Source: City Community Development - Planning Department 187 CITY OF EAGAN, MINNESOTA BUDGETED FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION Last Ten Fiscal Years 2009 2010 2011 2012 Function General government Administration 5.60 5.60 5.70 5.70 Information technology 4.00 4.00 4.00 4.00 City clerk 3.00 3.00 3.00 3.00 Finance 10.85 10.85 10.85 10.00 Community development 18.75 18.00 18.00 18.00 Communications 2.00 2.00 2.00 2.00 Total 44.20 43.45 43.55 42.70 Public safety Police 82.95 82.95 82.95 82.95 Fire 5.00 5.00 5.00 5.00 Total 87.95 87.95 87.95 87.95 Public works Engineering 11.00 11.00 10.40 10.40 Streets and highways 12.67 12.67 12.60 12.60 Central services 5.83 5.83 5.80 5.80 Total 29.50 29.50 28.80 28.80 Parks and recreation Park and recreation 24.75 24.75 24.50 24.50 Tree conservation 2.75 2.75 2.70 2.70 Total 27.50 27.50 27.20 27.20 Government buildings 2.00 2.00 2.00 2.00 Public utilities Water 13.50 13.30 13.30 13.50 Sewer 5.50 5.50 5.50 5.50 Street lighting Storm drainage 0.50 0.50 0.50 1.00 Water quality 4.50 4.50 4.50 4.00 Total 24.00 23.80 23.80 24.00 Civic arena 3.87 3.87 3.87 3.87 Aquatic facility 2.73 2.73 2.73 2.73 Community center 10.00 10.00 10.00 9.75 AccessEagan/Fiber Infrastructure ETV Community Television 4.00 4.00 4.00 4.00 Total 235.75 234.80 233.90 233.00 (1) Community Television operations began in 2009 (2) Utility Billing personnel moved to the Public Utilities department in 2014 (2.0 ITEs) (3) AccessEagan IT Infrastructure Specialist hired in 2014 Source: City of Eagan Budget Books 188 Table 15 2013 2014 2015 2016 2017 2018 5.00 5.00 5.00 5.00 6.25 6.00 5.00 4.00 4.00 4.00 4.00 4.00 3.00 2.75 2.75 2.75 3.00 3.00 9.00 7.00 7.00 6.90 6.90 7.00 18.00 18.05 19.70 19.30 19.10 19.10 2.00 3.00 3.00 3.00 3.07 3.07 42.00 39.80 41.45 40.95 42.32 42.17 82.95 83.16 84.83 84.83 84.83 89.80 5.50 5.50 10.50 10.80 10.80 17.00 88.45 88.66 95.33 95.63 95.63 106.80 10.40 10.00 10.00 10.00 10.00 10.40 12.60 12.60 12.60 14.35 14.35 13.60 5.80 5.80 5.80 5.55 5.75 6.98 28.80 28.40 28.40 29.90 30.10 30.98 24.00 24.00 24.20 23.20 23.20 23.40 2.70 2.70 2.70 2.70 2.70 3.30 26.70 26.70 26.90 25.90 25.90 26.70 2.00 2.00 2.00 2.00 2.00 2.00 13.50 15.57 18.49 18.57 18.57 18.74 5.50 6.49 6.49 6.49 6.49 6.83 0.10 0.10 0.10 0.10 0.10 1.00 1.07 1.07 1.07 1.07 1.07 4.00 4.17 4.17 3.67 3.67 4.67 24.00 27.40 30.32 29.90 29.90 31.41 3.87 3.87 3.87 3.67 3.67 3.97 2.73 2.73 2.73 2.73 2.73 2.43 9.75 9.75 10.10 10.35 10.35 10.35 1.00 1.00 1.00 1.00 1.00 4.00 4.00 4.00 4.00 4.00 4.00 232.30 234.31 246.10 246.03 247.60 261.81 189 CITY OF EAGAN, MINNESOTA OPERATING INDICATORS BY FUNCTION/PROGRAM Last Ten Fiscal Years 2009 2010 2011 2012 Function Police: Calls for service 51,011 50,018 49,132 48,490 Citations 7,551 6,713 4,993 5,932 Fire: Calls for service 1,133 1,136 118 1,073 Inspections 297 300 310 858 Highways and streets: Streets resurfacing (miles) 29 24 14 21 Trail overlay (feet) 2,164 5,289 13,253 61,248 Parks and Recreation: Program registrations 10,418 10,851 11,108 11,352 Cascade Bay Admissions 95,230 121,055 119,838 120,564 Community Center Fitness Memberships 1,726 1,783 1,596 1,613 Water: Connections 19,538 19,585 19,569 19,703 Water mains repairs 5 8 11 11 Consumption (millions of gallons) 3,248,929 2,964,854 2,709,890 3,640,000 Sanitary Sewer: Connections 18,494 18,538 18,899 19,166 Sanitary sewer sections (miles) 274 315 277 302 Lift station pumpage (hours) 10,786 11,378 8,037 7,715 Storm Sewer: Lift station pumpage (hours) 29,474 53,404 20,912 16,077 Sources: City department records 190 Table 16 2013 2014 2015 2016 2017 2018 47,837 44,402 46,744 51,158 51,612 55,238 5,801 4,851 4,323 4,692 3,336 3,980 1,306 1,485 1,698 1,810 1,763 2,873 827 1,835 2,206 1,501 1,639 1,425 18 7 10 12 7 7 60,720 29,040 4,764 37,910 34,003 18,908 10,021 10,502 10,027 7,745 11,195 13,017 120,676 94,608 119,382 127,645 118,500 120,767 1,742 1,712 1,742 1,806 2,057 2,093 19,876 20,206 20,835 20,538 20,855 21,475 912131222 8 3,114,600 2,874,900 2,795,200 2,803,200 3,047,000 3,147,000 19,190 19,656 19,739 19,836 20,295 19,677 278 280 281 273 273 273 8,123 8,334 7,542 8,498 13,423 9,380 25,049 25,049 29,051 25,613 35,091 35,696 191 CITY OF EAGAN, MINNESOTA CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM Last Ten Fiscal Years 2009 2010 2011 2012 Function Public safety: Police Stations 1111 Sub station Vehicles 43 43 43 43 Fire: Stations 5555 Public works: Streets (centerline miles) 236.4 236.8 238.1 239.2 Streetlights 3,461 3,572 3,709 3,710 Traffic signals 69 69 69 69 Parks and recreation: Parks acreage 1,254 1,254 1,254 1,254 Parks 56 56 56 56 Tennis courts 34 34 34 34 Playgrounds 45 45 45 45 Ice arena - sheets of ice 2222 Water park 1111 Community center 1111 Water: Water mains (miles) 326.7 328.7 330.0 330.1 Fire hydrants 3,490 3,499 3,504 3,504 Water storage capacity 22.7 22.7 22.7 22.7 (Millions of gallons) Sewer: Sanitary sewers (miles) 275.0 275.0 276.7 277.2 Storm sewers (miles) 208.1 209.4 210.9 211.1 Sources: Various city departments N/A - Not available Note: No capital asset indicators are available for the general government function * Fire hydrant annual totals updated per Utilities Department. 192 Table 17 2013 2014 2015 2016 2017 2018 111111 45 46 47 47 47 47 555533 239.2 239.1 242.5 241.63 243.04 243.0 3,754 3,850 3,582 3,591 3,593 3,809 69 69 70 70 70 70 1,385 1,385 1,385 1,383 1,242 1,242 56 56 56 57 56 56 34 34 34 32 34 34 45 45 45 46 46 48 222222 111111 111111 343.7 348.3 348.7 350.6 353.0 351.1 3,546 3,559 3,512 3,582 3,637 3,710 22.7 22.7 22.7 22.7 22.7 22.5 278.3 280.1 280.6 272.90 273.00 275.1 215.9 221.0 227.4 228.50 229.00 241.6 193 - This page intentionally left blank - 194 55 5th Street East, Suite 1400, St. Paul, MN, 55101 www.redpathcpas.com COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE To the Honorable Mayor and Members of the City Council City of Eagan, Minnesota We have audited the financial statements of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the City of Eagan, Minnesota (the City) for the year ended December 31, 2018. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated January 22, 2019. Professional standards also require that we communicate to you the following information related to our audit. Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies were not changed during 2018. 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. We believe the most sensitive estimates affecting the City’s financial statements management’s estimation of the net pension liability, net OPEB asset and the related deferred inflows and outflows. We evaluated the key factors and assumptions used to develop this estimate in determining that it is reasonable in relation to the financial statements taken as a whole. City of Eagan, Minnesota Communication With Those Charged With Governance Page 2 Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. Determining sensitivity is subjective, however, we believe the disclosures most likely to be considered sensitive are Note 11 – Pension Plans and Note 12 – Post Employment Health Care Plan. The financial statement disclosures are neutral, consistent and clear. Difficulties Encountered in Performing the Audit We encountered no 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. There were no uncorrected misstatements that have an effect on our opinion on the financial statements. The following material misstatements detected as a result of audit procedures were corrected by management: An adjustment to the City’s compensated absences accrual by $1,521,382 ($1,489,677 as a period adjustment and $31,705 with a current year effect) due to the City accruing for funeral leave that is not paid-out upon termination and accruing 80% of sick leave when only 50% is paid-out upon termination. An adjustment to the City’s contracts payable accrual by $848,621 ($774,703 as a period period adjustment and $73,918 with a current year effect) due to the City accruing .05% of total contract cost when signed for unforeseen expenses. U.S. GAAP only allows a liability to be recorded if the expense has occurred. 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 have requested certain representations from management that are included in the management representation letter dated June 11, 2019. City of Eagan, Minnesota Communication With Those Charged With Governance Page 3 Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Other Matters We applied certain limited procedures to the management’s discussion and analysis, the schedules of OPEB and pension information, and notes to the RSI, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on the combining and individual nonmajor fund financial statements and schedules and financial schedules which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. We were not engaged to report on the introductory section and the statistical section which accompany the financial statements but are not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it. City of Eagan, Minnesota Communication With Those Charged With Governance Page 4 Restrictions on Use This information is intended solely for the information and use of the City Council and management of the City of Eagan, Minnesota and is not intended to be, and should not be, used by anyone other than these specified parties. REDPATH AND COMPANY, LTD. St. Paul, Minnesota June 11, 2019 55 5th Street East, Suite 1400, St. Paul, MN, 55101 www.redpathcpas.com MINNESOTA LEGAL COMPLIANCE REPORT To the Honorable Mayor and Members of the City Council City of 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, 2018, and the related notes to the financial statements, which collectively comprise the City of Eagan, Minnesota’s basic financial statements and have issued our report thereon dated June 11, 2019. The Minnesota Legal Compliance Audit Guide for Cities, promulgated by the State Auditor pursuant to Minn. Stat. § 6.65, contains seven categories of compliance to be tested: contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, claims and disbursements, miscellaneous provisions, and tax increment financing. Our audit considered all of the listed categories. In connection with our audit, nothing came to our attention that caused us to believe that City of 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 of Eagan, Minnesota’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. REDPATH AND COMPANY, LTD. St. Paul, Minnesota June 11, 2019 55 5th Street East, Suite 1400, St. Paul, MN, 55101 www.redpathcpas.com INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Honorable Mayor and Members of the City Council City of Eagan, Minnesota We have audited, in accordance with the 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, 2018, and the related notes to the financial statements, which collectively comprise the City of Eagan, Minnesota’s basic financial statements and have issued our report thereon dated June 11, 2019. Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the City of Eagan, Minnesota’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 of Eagan, Minnesota’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City of Eagan, Minnesota’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 entity’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 the attention of those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards Page 2 material weaknesses may exist that have not been identified. We did identify certain deficiencies in internal control described on the next page as items 2018-001 that we consider to be a material weakness. City of Eagan, Minnesota’s Response to Findings City of Eagan, Minnesota’s response to the findings identified in our audit is described on the next page. City of Eagan, Minnesota’s response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it. Compliance and Other Matters As part of obtaining reasonable assurance about whether the City of Eagan, Minnesota’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 of Eagan, Minnesota’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 of Eagan, Minnesota’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. REDPATH AND COMPANY, LTD. St. Paul, Minnesota June 11, 2019 City of Eagan For the Year Ended December 31, 2018 Page 1 2018-001 Financial Statement Adjustments Criteria: A City’s internal controls should allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. Audit adjustments are considered to be a deficiency in internal control as defined by auditing standards. Condition: During the course of our audit, we identified two prior period adjustments that were corrected by management: A prior period adjustment of $1,489,677 and a current year adjustment of $31,705 due to the City accruing for 80% of sick time pay-out and for funeral leave. It is the City’s policy to only pay-out 50% of sick time upon termination and does not pay-out any funeral leave upon termination. A prior period adjustment of $774,703 and a current year adjustment of $73,918 due to the City accruing .05% on all contracts when they are signed for any unplanned costs associated with it. U.S. GAAP only allows a liability to be recorded if the expense had occurred. Cause and Effect: Both adjustments were due to a misinterpretation of accounting standards. These long-standing practice were interpreted differently by the City’s prior auditor. Recommendation: We recommend city finance staff periodically meet with audit staff to discuss new accounting standards and review new or non-recurring transactions to ensure proper recording. Views of Responsible Officials and Corrective Action Plan: Both adjustments reduce the City’s reported liabilities, thus reflecting a better financial condition than previously stated under a more conservative approach to liability reporting accepted by the previous auditor. City staff is in agreement with the auditor’s interpretation of the applicable accounting standards, and will apply these standards to reporting of these liabilities going forward. City staff will also meet periodically with audit staff to discuss new accounting standards and review non-recurring transactions to ensure proper recording. City of Eagan, Minnesota 2018 Audit Review June 18, 2019 David Mol, CPA 651-407-5803 1 Reports Issued by Audit Firm Opinion on the Fair Presentation of the Financial Statements Report on Internal Controls Report on Minnesota Legal Compliance Communication to Those Charged with Governance 2 Opinion on Financial Statements What did we do? •Plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement and presented in accordance with Accounting Standards. How did we do it? •Audit Standards –GAAS (AICPA) –GAGAS (GAO) What is the result? •A “clean” or Unmodified opinion was issued on the 2018 financial statements. 3 GFOA Award for Excellence in Financial Reporting 4 City of Eagan has received this award for 35 consecutive years. The Award demonstrates the City’s commitment to preparing Financial Statements that are comprehensive, transparent and consistent with Accounting standards. Report on Internal Controls What did we do? •We gained an understanding of internal controls in place and their effectiveness in order to design our audit procedures. •Data mining •Deficiencies in internal control that are identified are discussed with management and reported to the City Council. What is the result? •One item noted regarding financial statement adjustments 5 Report on Minnesota Legal Compliance What did we do? •Determine the City has complied with certain Minnesota Statutes / Laws that pertain to financial transactions. •Followed the audit guide published by the Office of the State Auditor. The guide consists of seven sections: –Conflicts of interest -Public Indebtedness –Contracting bid laws -Claims and disbursements –Miscellaneous provisions -Tax increment –Depositories of public funds and investments How did we do it? •Select sample of transactions to test for compliance with statutory provisions. What is the result? •No items of noncompliance noted. 6 Communication to Those Charged with Governance Accounting policies used and/or changed. •No changes Accounting estimates in the financial statements. •OPEB asset -$7,870,000 •Net pension liability -$19,439,000 No difficulties encountered in performing the audit. No disagreements with management. Other Matters •More changes in accounting standards on the way. 7 Governmental Funds 8 Increase Interfund (Decrease)Fund Transfers in Fund Balance Fund Type Revenues Expenditures (Net)Balance 12/31/2018 General Fund $34,564,000 $35,120,000 $1,603,000 $1,047,000 $21,352,000 Special Revenue Funds 2,509,000 2,289,000 (517,000)(297,000)3,461,000 Debt Service Funds 3,924,000 4,651,000 - (727,000)4,290,000 Capital Project Funds 34,666,000 23,840,000 513,000 11,339,000 27,159,000 Total $75,663,000 $65,900,000 $1,599,000 $11,362,000 $56,262,000 General Fund Balance 9 43% 52% 56%56% 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50% 55% 60% 2015 2016 2017 2018 General Fund Balance as a percentage of ensuing years expenditures Target Range General Fund Balance 10 $ - $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 12/17 01/18 02/18 03/18 04/18 05/18 06/18 07/18 08/18 09/18 10/18 11/18 12/18 Series1 $22,431,684 $22,332,343 $20,560,503 $17,688,897 $15,240,533 $13,771,494 $20,306,079 $23,880,131 $21,649,554 $18,521,158 $16,845,731 $13,799,647 $23,677,941 General Fund Monthly Cash Balance Decrease in cash $8,660,000 From January 1 to May 31 Public Utilities Fund 11 $ - $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 $ - $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 2014 2015 2016 2017 2018 Operating Expenses Operating Revenue Civic Arena Fund 12 $ - $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $ - $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 2014 2015 2016 2017 2018 Operating Expenses Operating Revenue Aquatic Facility Fund 13 $ - $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $ - $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 2014 2015 2016 2017 2018 Operating Expenses Operating Revenue Community Center Fund 14 $ - $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 $1,800,000 $2,000,000 $ - $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 $1,800,000 $2,000,000 2014 2015 2016 2017 2018 Operating Expenses Operating Revenue Operating Revenue and transfers in Bond Rating 15 Moody’s Bond Rating Aaa Agenda Information Memo June 18, 2019, Eagan City Council Meeting NEW BUSINESS A. Rezoning and Preliminary Subdivision (Schramm Meadows) – Brian Thorson Action To Be Considered: To approve a Rezoning from A, Agriculture, to R-1, Single-family, upon approximately 5 acres located at 4370 Dodd Road. To approve (or direct preparation of Findings of Fact for Denial) a Preliminary Subdivision to create 7 single-family lots with a variance to allow minimum lot width of 70’ for 3 lots upon approximately 5 acres located at 4370 Dodd Road, subject to the conditions listed in the APC minutes. Required Vote For Approval: ➢ Rezoning – At least three votes ➢ Preliminary Subdivision – Majority of Councilmembers present Facts: ➢ The Applicant is proposing a Rezoning and Preliminary Subdivision to create 7 single-family lots upon approximately 5 acres. ➢ The property contains an existing single-family home. The site has some wooded areas, and a wetland is present in the southeast portion of the site. ➢ Access is proposed via a new public street cul-de-sac from Dodd Road. ➢ All lots satisfy the R-1 minimum lot area of 12,000 square feet, and at 1.5 units/acre, the proposal is consistent with the Low Density residential land use designation. ➢ The subdivision includes a variance to allow lot width of 70’ for Lots 2, 5 and 6. ➢ Proposed tree removal is 26.6%, and no mitigation is required. ➢ The proposed Grading and Utility Plans are acceptable. Stormwater management and water quality standards are satisfied. Public stormwater is directed to the northwest and drains to existing storm sewer within Dodd Road. ➢ With the final subdivision, a conservation easement is required over the wetland and wetland buffer area and cash park and trail dedications will be due for the net increase of 6 residential lots. ➢ The Advisory Planning Commission held a public hearing on the proposal at their May 28, 2019, meeting, and did recommend approval. Issues: ➢ During the public hearing, neighbors asked questions about tree removal, grading, stormwater drainage and wetland protection. ➢ One item of correspondence regarding the size and number of lots has been received and is included in the attachments. 60-Day and 120-Day Agency Action Deadlines: ➢ June 22, 2019 (Rezoning) ➢ August 21, 2019 (Preliminary Subdivision) Attachments: (5) NBA-1 Location Map NBA-2 Draft May 28, 2019 APC Minutes NBA-3 Planning Report NBA-4 Report Exhibits NBA-5 Public Correspondence ATLANTIC HILL DR C O U G AR D R COUNTRY CT O AKPONDR O A D D O D D R O A DFORGE PLSUMMERBROOKE CT C.S.A.H. NO. 32HAWKSBURYCIR SHELERUD DR HAYLAKECT YORKTOWN PLACE CRIMSON LEAF CTLIVINGSTONDRBRADFOR D P L OA K PO ND C IR LANTERNL A N E C.M.ST.P.&P.R.RSOOLINERAILROADPENNSYLVANIAAVEPRA I R IE CIRVEN TN ORAVE FAWN RID G E T RAI L ATLANTICHIL L DR MACLAREN PL HACKMOREDRKINGSTON CTSUMME RBRK.PLWGREENLEAFDRDORCHESTERCT S.HAY LAK E ROADTILBURYWAYWHITETAILWAYTRENTONT RAI LSTATESAVETRENTON ROADAUTUM N O A K S WILDERNESSRUNRD ROS E M A RYCTDODDRDMI C H I G A N C T OXFORD RD BRADDOCK C.S.A.H.NO.32 (CLIFF ROAD) CRIMSON LEAF TRAILAUGUSTALANEROGERS CT AL B A N Y C I R AV E ACORNSTVALLEYR I E NDEERLANEGRANITE DRLEXINGTON POINTEPKW YCOURT LYNXCTCOUNTRYSIDEDR TOFT E LANEWILDFLOWER WAY ALLAN LANE CALVIN CT HAWTHO R NEWOODS DR E GR EENLEAFDRDODDROADEAST W OODCOURTGOLDENME A D O W RD LANTERNCTCOUNTRYVI EWDRWHITETA IL WAY C O R N W ALLSCTC.S.A.H.NO.32 (CLIFF ROAD) WITHAM LN HAWTHORNEWOODSDRIVECAMB E R W E LLDRWESTCHESTERCIRSTATES AVE E GREENLEAF DRD OD DROADSB CIR. HACKMORE DRIVE PRAIRIE CIR E LASSO LN TRENTO N TRAILSUPERIORCTHACKMORE DR ERIE CTMANOR DRBAFFINBAYN.MA J ESTICO A K S C T W ILDER N E S S R UN RD C.S.A.H.N O .3 0 (D I F F LE Y R O A D )BENTTREELAN E DODD RDN.HAY LAKER D YORKTOWN DR.MAJESTIC OAKS PLPENNSYLVANIAAVE W GREENLEAF DRWEL L A N D C T STIRRUP STFOXMOOR E C T OAKPON D RDPRAIRIERIDGERDSUMMER CTE T H A N D R SUM M E R P LBAFFINBAYS.TAMIE AVEGOLDEN MEADOW CTALICIA DRIVEN GREENLEAF DR STATETRUNKHIGHWAYNO.3HACKMORE DRIVE HURON CTDODD ROADDODDROADHACKMORE CT O V ERHILL ROAD S U N S E T DR V E RMO N T A V E NORTHHAYLAKER O A DCAMBERWELLDR.N. JACOB CT SUMMER LN COUNTYRVIEWDRWESTONHILLSDRIVEPRAIRIERIDGE R D TRAILWESTONH ILLS CT TAMIEAVEDARTMOUTHCTBARROWCT.KIRSTEN CTSG R EE N L E A F DR WOODLAND WAY L YNXCTCA R IB OULNCOUNTRYSIDE DRNEWYORKAVEGRANITE CTWanderingWalk Park CaptainDodd Park HistoricHolzFarm Park Lakeside Park SouthOaks Park TrappFarm Park OakPond HillsPark Park Lebanon HillsRegional Park Location Map 0 1,000500Feet ´ §¨¦35E §¨¦494 Cliff Rd Diffley Rd Yankee Doodle Rd Lone Oak Rd Map Area Extent Project Name: Schramm MeadowsRequest: Rezoning & Preliminary SubdivisionCase No.: 25-RZ-01-01-19 & 25-PS-01-01-19 Subject Site Advisory Planning Commission May 28, 2019 Page 6 of 13 C. Schramm Meadows Applicant Name: Brian Thorson, NBD Properties LLC Location: 4370 Dodd Road; Application: Rezoning A Rezoning of approximately 5 acres from A, Agriculture to R‐1, Residential Single File Number: 25‐RZ‐01‐01‐19 Application:Preliminary Subdivision A Preliminary Subdivision of approximately 5 acres to create 7 single family lots, with a Variance to allow minimum lot width of 70' for 3 lots. File Number: 25‐PS‐01‐01‐19 Planner Dudziak introduced this item and highlighted the information presented in the City Staff report dated May 21, 2019. Brian Thorson, applicant, was available for questions. Member Goff asked if other design scenarios were considered. Planner Dudziak stated the original application called for eight lots, and after discussion with staff it was modified to the current seven lot configuration. Member Goff confirmed that tree removal on the west side of the site would be virtually 100% as a result of the site being prepared for streets, utilities and home pads. Chair Vanderpoel opened the public hearing. Michael Brenner, 687 Crimson Leaf Trail, stated he loves the iconic home on the property but understands the owner’s right to develop. He stated his concern with drainage from the site , the health of his mature trees along his north property line, and that the existing overhead utilities serving his property will remain. Tom Hetznecker, 683 Crimson Leaf Trail, stated his concern with the fluctuation of the water level in the wetland and the mature trees along his north property line. Karen Hetznecker, 683 Crimson Leaf Trail, stated her concern with the loss of wildlife and the mature trees along their north property line. Denise Johnson, 691 Crimson Leaf Trail, stated her concern for impacts to the wetland and the proposed density. She also stated she would like to see smaller homes. Advisory Planning Commission May 28, 2019 Page 7 of 13 Kim Winter, 684 Crimson Leaf Trail, asked for clarification as to where the new homes will be actually located on the site and the proposed value of the homes. Dave Ossell, 667 Crimson Leaf Trail, stated his concern with runoff. Dale Webb, 699 Calvin Court, asked about drainage from the site and stated his concern with the proposed density. There being no further public comment, Chair Vanderpoel closed the public hearing and turned the discussion back to the Commission. Assistant City Engineer Nelson responded to the drainage and wetland questions by stating that the wetland will not be impacted by the proposed development. He went on to explain post development runoff will be the same or possibly a little less that what occurs today. He said that the site will be graded so that all stormwater drainage flows to the northwest portion of the site where a new infiltration basin will be constructed. That basin will fully accommodate a 1” rainfall event. An event larger than that will cause the basin to overflow to be piped to the west to a catch basin for the existing stormwater facilities located in Dodd Road, which routes stormwater to City Pond JP‐68, located north of Pinewood Elementary. Member Weimert asked who will own the wetland. Assistant City Engineer Nelson responded that the owners of Lots 3 and 4 will own the wetland, but a drainage and utility easement will be granted to the public over the wetland which will result in the wetland becoming a public water body and the City will participate in ongoing maintenance. Member Goff asked about the proposed lot elevations. Assistant City Engineer Nelson explained the home pad elevations will be raised to ensure runoff will flow to the new infiltration basin in the northwest corner of the site. Only a small amount of rear yard drainage will drain to the existing wetland. The elevation of the homes and yards to the south are higher than the site, so runoff will not flow through the neighboring properties. Member Jensen asked about tree preservation and if it was possible to save additional trees along the southern edge of the property. Mr. Thorson stated that it may be possible once the field work begins and that it is always their intent to save as many trees as possible because it benefits the new neighborhood as well as the existing neighborhood. Chair Vanderpoel asked why not six lots instead of seven to avoid the variance for lot width. Advisory Planning Commission May 28, 2019 Page 8 of 13 Mr. Thorson stated it was simply due to the economics. He explained the expenses for land acquisition, grading, utilities, constructing a new street, etc. drives the lot count needed to make the project feasible. Member Weimert encouraged the developer to work with the neighbors as much as possible. Member Goff thanked the neighbors for coming out; he also stated that due to the discussion at the meeting he changed his mind and was now supportive of the proposal. Member Whisnant stated her agreement with Member Weimert. Chair Vanderpoel stated she was not in favor of the lot width Variances , and for that reason would be voting against the proposal. Member Sagstetter moved, Member Whisnant seconded a motion to recommend approval of a Rezoning from A, Agricultural to R‐1, Residential Single‐family district, upon approximately 4.75 acres at 4370 Dodd Road. All voted in favor. Motion carried 7‐0. Member Sagstetter moved, Member Weimert seconded a motion to recommend approval of a Preliminary Subdivision to create 7 lots upon approximately 4.75 acres at 4370 Dodd Road, with a lot width Variance for Lots 2, 5, and 6, subject to the following conditions: 1. The developer shall comply with these standards conditions of plat approval as revised by Council on July 1, 2014: A1, B1, B2, B3, B4, C1, C2, C4, E1, F1, G1, H1, L1 2. The property shall be platted. 3. The applicant shall ensure the survival of preserved trees via: a. Performance Guarantee payment of $2,725.00, and b. protection of the tree’s critical root zones through the placement of required Tree Protective measures (i.e. orange colored silt fence or 4 foot polyethylene laminate safety netting), to be installed at the Drip Line or at the perimeter of the Critical Root Zone, whichever is greater. 4. The applicant shall contact the City Forestry Division and set up a pre‐construction site inspection at least five days prior to the issuance of the grading permit to ensure compliance with the approved Tree Preservation Plan and placement of the Tree Protection Fencing. Grading 5. A detailed grading, drainage, erosion, and sediment control plan shall be prepared in accordance with current City standards and codes prior to final subdivision approval. Advisory Planning Commission May 28, 2019 Page 9 of 13 6. 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. A Phase 1 (during initial grading) Erosion Control Plan and a Phase 2 Erosion Control Plan shall be included in the Plan Set. 7. All personnel responsible for the construction and management of erosion/ sediment control devices, and the establishment of vegetation for the development, shall have received Erosion/Sediment Control site management certification through the University of Minnesota, or approved equal training as determined by the City Engineer. 8. Erosion control measures shall be installed and maintained in accordance with City code and engineering standards. 9. The existing driveway entrance onto Dodd Road shall be removed and restored in a manner acceptable to the City Engineer. Water Quality 10. 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. 11. This development shall meet 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 of effective retention of the site’s new impervious surface area (including effective soil remediation for all of the site’s disturbed soils that are to be revegetated). 12. Prior to receiving city approval to permit land disturbing activity, the applicant shall provide to the City a minimum of three soil boring logs within the footprint of the proposed infiltration area, extending a minimum of 10’ below the bottom of the proposed infiltration feature with continuous sampling, to evaluate and ensure suitability for infiltration, including depth to saturated soils. If the soil boring logs indicate incompatibility of existing sub‐soil permeability, or shallow groundwater conflict, with the submitted and reviewed design plans for meeting volume control requirements, the applicant shall revise the design and/or construction plans to ensure volume control requirements are fully met for the mitigated impervious drainage area, to the satisfaction of the City Engineer. 13. Prior to receiving city approval to permit land disturbing activity, the applicant shall provide construction details of the proposed infiltration basins for City review/acceptance by the City Engineer and include in construction plans. Construction details shall include infiltration Advisory Planning Commission May 28, 2019 Page 10 of 13 basin cross‐section(s), construction sequencing/protection/restoration notes, sizing/volume tables to demonstrate compliance with minimum volume control retention including detailing drainage areas for basin, details for stable inlets/outlet/emergency overflow, unobstructed inspection/maintenance access areas to inlets/outlets, sub‐soil ripping of 18‐ inch depth minimum x 18‐inch maximum spacing, soil amendment criteria, planting details (including live planting at 18‐inch on‐center spacing with seeding of all basin bottoms, and seeding of side‐slopes), permanent erosion‐control details, etc., to ensure infiltration practices are properly designed, constructed, planted, and adequately protected during / after construction to prevent clogging, and able to be properly maintained (e.g. unobstructed equipment access, etc.) to function as intended. These graphical details and notes shall be prominently included in all applicable plan sheets (e.g. Grading Plan, Utility Plan, etc.). Notes shall be provided that grading and utility contractor(s) shall provide 24‐hours advance notice of any grading or utility work involving the proposed infiltration basin system, including installation of pre‐treatment sump, inlet, outlet. 14. The applicant shall provide adequately sized pre‐treatment (e.g. sump structure of 4‐feet depth and 5‐feet minimum diameter with floatable skimmer hood, etc.) at, or immediately upstream of, all stormwater management facility (e.g. infiltration basin) inlets to provide for effective capture and easily‐accessible cleanout of fine‐sand sized particles and floatable pollutants. Pre‐treatment structures shall be accessible by appropriate maintenance equipment. Details shall be included in applicable plan sheet(s). 15. The applicant shall provide a 15‐foot wide unobstructed equipment access path (without obstructions from grading, private utilities, trees/branches, large shrubs, etc.), from street‐ edge to all surface stormwater facilities’ inlets/outlets. The unobstructed equipment access paths shall be capable of fully supporting typical maintenance / excavation equipment, for periodic maintenance access to the surface storm water facilities. Verify that Landscape Plan does not conflict with this requirement. 16. During infiltration system area over‐excavation/sub‐soil work, the applicant shall ensure that a Certified Soil Scientist will be present to verify and document that practice area sub‐soils are suitable for a saturated condition infiltration rate of 1‐inch per hour or greater (but less than 8.0‐inch per hour), and provide 24‐hours’ notice to the City of testing occurrence. If the sub‐soil infiltration rates are less than 1‐inch per hour (or greater than 8.0‐inch per hour), the applicant shall immediately notify the City Engineer and revise the volume control practice(s) as necessary (e.g. over‐excavation/soil‐amendment depth, addition of iron‐sand filter around under‐drain, etc.) to ensure volume control requirements are fully met to the satisfaction of the City Engineer. Documentation shall be provided to the City within 48‐hours after infiltration testing. The applicant shall provide the City Water Resources staff with 24‐hour advance notice of the occurrence of infiltration verifications and also prior to any excavation and/or soil backfilling within the infiltration practice. 17. Prior to receiving city approval to permit land disturbing activity, the property owner shall provide detailed Soil Management Strategies for City review, and acceptance by the City Advisory Planning Commission May 28, 2019 Page 11 of 13 Engineer, that provide clear assurances that by final grading, prior to installation of any irrigation, sod, permanent seeding or plant materials, the disturbed areas that are to be revegetated will have protected and/or restored soil permeability to non‐compacted soil conditions in the top 12” of soil with greater than 5% soil organic matter content and less than 200 psi of soil compaction in the top 12” of topsoil, to comply with Volume Control requirements. These graphical details and notes on soil protection/restoration shall be included in the Stormwater Management Plan narrative and prominently included in all applicable plan sheets (e.g. Erosion & Sediment Control Plan, Grading & Drainage Plan, Landscape Plan, etc.) and shall specify estimated quantities of soil ripping area and volume of compost to be imported and incorporated. Prior to receiving a Certificate of Occupancy for any affected construction, Soil Management Strategy implementation documentation (e.g. representative on‐site soil samples, compaction testing and soil organic content test results) shall be provided to City Water Resources staff to verify approved soil management strategy compliance. On individual lots, if building site completion and need for Certificate of Occupancy is during the non‐growing season, an individual Financial Security of $3,000 per lot shall be provided by the Builder to ensure successful completion of the approved Soil Management Strategy when soil conditions allow. 18. Before the City returns any Stormwater‐related Performance Guarantee Fees on the development site, the applicant shall provide the City Engineer as‐built plans that demonstrate that all constructed stormwater conveyance structures, stormwater management facilities (sumps, infiltration basins, etc.) conform to design and/or construction plans, as approved by the City. As‐built volumes (for retention) shall be provided for the infiltration/bioretention basin. The applicant shall submit to the City Engineer certification that the stormwater management facilities have been installed in accord with the plans and specifications approved. This certification shall be provided by a Professional Engineer licensed in the State of Minnesota. Utilities 19. This development shall provide hydrant spacing and locations in accordance with City Fire Department and Public Works standards. 20. All well and septic systems within the development shall be abandoned in accordance with City and County standards. 21. Any damage to the street, curb and gutter, trail, and boulevard shall be restored in a manner acceptable to the City Engineer. 22. The applicant shall submit a proposal/infrastructure plan to be approved by staff to provide telecommunications fiber to the home (FTTH) or conduit to all homesites to permit third party providers to install FTTH within the neighborhood, at the time of final subdivision approval. Advisory Planning Commission May 28, 2019 Page 12 of 13 Easements/Right‐of‐Way 23. A right‐of‐way permit shall be obtained prior to any work within the right‐of‐way (watermain connection, storm sewer connection, and street entrance). 24. A conservation easement shall be dedicated over the wetland and the wetland buffer in a form acceptable to the City Attorney. 25. The applicant shall acquire temporary construction easements for any offsite work. 26. If any public drainage is directed into the wetland, the applicant shall acquire drainage and utility easements from the impacted properties in a form acceptable to the City Attorney. Parks & Recreation 27. This development is subject to cash park and trail dedication for the net increase of six (6) residential lots, payable at the time of Final Subdivision at the rates then effect. All voted. Motion carried 6‐1 (Vanderpoel). PLANNING REPORT CITY OF EAGAN REPORT DATE: May 21, 2019 CASE: 25‐RZ‐01‐01‐29 & 25‐PS‐01‐01‐19 APPLICANT: NBD Properties LLC HEARING DATE: May 28, 2019 PROPERTY OWNER: Gordon & Shirlee APPLICATION DATE: April 23, 2019 Schramm REQUEST: Rezoning & Preliminary Subdivision PREPARED BY: Pamela Dudziak LOCATION: 4370 Dodd Road COMPREHENSIVE PLAN: LD, Low Density ZONING: A, Agricultural SUMMARY OF REQUEST The applicant is requesting approval of a Rezoning and Preliminary Subdivision to create seven single‐family lots upon approximately 4.75 acres located at 4370 Dodd Road, east of Dodd Road between Hackmore Drive and Crimson Leaf Trail. AUTHORITY FOR REVIEW Rezoning: City Code Chapter 11, Section 11.50, Subd. 5 states in part, 1. The provisions of this chapter may be amended by the majority vote of the council, except that amendments changing the regulations of any district may only be made by an affirmative vote of two‐thirds of all members of the council. 2. The City Council shall not rezone any land or area in any zoning district or make any other proposed amendment to the zoning ordinance without first having referred it to the planning commission for its consideration and recommendation. Planning Report – Schramm Meadows May 28, 2019 Page 2 Subdivision: City Code Section 13.20 Subd. 6 states that “In the case of platting, the Planning Commission and the Council shall be guided by criteria, including the following, in approving, denying or establishing conditions related thereto: A. That the proposed subdivision does comply with applicable City Code provisions and the Comprehensive Guide Plan. B. That the design or improvement of the proposed subdivision complies with applicable plans of Dakota County, State of Minnesota, or the Metropolitan Council. C. That the physical characteristics of the site including, but not limited to, topography, vegetation, susceptibility to erosion and siltation, susceptibility to flooding, water storage and retention are such that the site is suitable for the type of development or use contemplated. D. That the site physically is suitable for the proposed density of development. E. That the design of the subdivision or the proposed improvement are not likely to cause environmental damage. F. That the design of the subdivision or the type of improvements are not likely to cause health problems. G. That the design of the subdivision or the type of improvements will not conflict with easements of record or with easements established by judgment of court. H. That completion of the proposed development of the subdivision can be completed in a timely manner so as not to cause an economic burden upon the City for maintenance, repayment of bonds, or similar burden. I. That the subdivision has been properly planned for possible solar energy system use within the subdivision or as it relates to adjacent property. (Refer to City Handbook on Solar Access). J. That the design of public improvements for the subdivision is compatible and consistent with the platting or approved preliminary plat on adjacent lands. K. That the subdivision is in compliance with those standards set forth in the city's water quality and wetland management plan which is properly approved and filed in the office of the city clerk and in effect as of the date the subdivision application was received by Planning Report – Schramm Meadows May 28, 2019 Page 3 the city, hereinafter referred to as the "water quality management plan." Said document and all of the notations, references and other information contained therein shall have the same force and effect as if fully set down herein and is hereby made a part of this chapter by reference and incorporated herein as fully as if set forth herein at length. It shall be the responsibility of the city clerk to maintain the water quality management plan and make the same available to the public. L. That the subdivision is in compliance with the city's storm water management regulations pursuant to the federal Clean Water Act as set forth elsewhere in this Code. M. That the subdivision is in compliance with the city's wetland protection and management regulations as set forth elsewhere in this Code. BACKGROUND/HISTORY The property is unplatted and contains a single‐family home built in 1985. The surrounding area was developed with single‐family homes and a school within the following decade. EXISTING CONDITIONS The property contains an existing single‐family home with access from Dodd Road via private driveway. Water main and sanitary sewer are available to serve the property. The site has not been previously graded and has mature trees throughout the property. A wetland is present in the southeast corner of the property. The wetland is landlocked, with no inlet or outlet. SURROUNDING USES The surrounding area is developed with single‐family residential uses to the south with a zoning designation of R‐1, Single‐Family, and a Comprehensive Guide Plan land use designation of LD, Low Density residential. Pinewood Elementary school is located to the north and east, zoned PF, Public Facilities with a land use designation of QP, Quasi‐Public. EVALUATION OF REQUEST Compatibility with Surrounding Area – The proposed single‐family use appears compatible with the surrounding single‐family and school uses. Airport Noise Considerations – The site is not within the Airport Noise Overlay district. Density ‐ The preliminary plat proposes 7 single‐family lots upon 4.75 acres, resulting in a density of 1.5 units per acre. This is below the 4 units per acre density of the LD, Low Density land use designation. Planning Report – Schramm Meadows May 28, 2019 Page 4 Lots –The proposed R‐1 zoning standards are 12,000 sf area, 85’ wide at the front building line, and 50’ of street frontage. In determining minimum lot area, not more than 10% of ponding or similar unbuildable areas can be used for calculating maximum allowable density. All seven lots meet the minimum lot width of at least 50’ of street frontage and the minimum 12,000 s.f. lot area requirement. Lots 3 and 4 contain areas of wetland and a significant portion of these two lots is covered by easements for the wetland and wetland buffer areas. Excluding the wetland, the area of Lot 3 and 4 exceeds 12,000 s.f. Lots 1 and 7 are corner lots and are wider to accommodate the larger structure setback from Dodd Road. Lot 4 width = ~60’ to setback from wetland buffer Lot 3 width = ~87’ to setback from wetland buffer A Variance to allow minimum 70’ lot width for Lots 2, 5, and 6, is proposed because of the size and location of the wetland. The wetland limits the length of the cul‐de‐sac and consequently, the width of the lots along the cul‐de‐sac. All of the lots satisfy the minimum area standards providing more than 12,000 s.f. of area (minus the wetland) and will be subject to the R‐1 district setback and bulk standards. Lot Area (gross area) Width Comments Lot 1 18, 602 sf 100’ Corner lot is wider to accommodate larger setback along Dodd Road Lot 2 13,219 sf 70’ (variance) Variance to width Lot 3 19,761 sf (35,031 sf) >100’ Lot width measures ~60’ to wetland buffer setback Lot 4 55,957 sf (73,703 sf) >100’ Lot width measures ~87’ to wetland buffer setback Lot 5 13,467 sf 70.2’ (variance) Variance to width Lot 6 13,080 sf 70’ (variance) Variance to width Lot 7 19,989 sf 101.4’ Corner lot wider to accommodate larger setback along Dodd Road Setbacks and Coverage – Bulk and mass is dictated by both setbacks and building coverage standards. In the R‐1 zoning district, a maximum building coverage ratio of 20% applies. For Lots 3 and 4, containing wetland area, the coverage ratio is based on the net lot area. In addition, these minimum structure setbacks apply in the R‐1 zoning district: Front Yard = 30’ from new cul‐de‐sac; 40’ from Dodd Road, a minor collector roadway Side Yard = 10’ (dwelling); 5’ (garage or accessory building) Rear Yard = 15’ Planning Report – Schramm Meadows May 28, 2019 Page 5 The proposed Site Plan shows conceptual building pads of 50’ x 60’ on most lots with Lot 3 showing a 50’ x 50’ building pad. These conceptual building pads fit within the R‐1 setbacks. On the smaller lots, the 20% maximum coverage ratio may limit the building pad to something smaller than the conceptual 50’ x 60’. Tree Preservation ‐ The Zoning ordinance does not require a Landscape Plan for single‐family development. The applicant has submitted a Landscape and Tree Preservation Plan. This development’s tree preservation will be considered on a Multiple‐lot, single‐family, residential type of application. Per the City of Eagan Tree Preservation Ordinance allowable tree removal for this type of development proposal is set at 40.0%. A tree inventory has been submitted and revised by staff to include only significant existing trees and on‐site trees only. The revised tree inventory indicates that there are two‐hundred seven (207) significant trees currently existing on site. According to the Tree Preservation Plan submitted significant tree impacts will result in the removal of fifty‐five (55) significant trees (26.6% of the total). Because the proposed removal of significant trees is less than allowable, there is no required tree mitigation. Per ordinance, a performance Guarantee shall be provided from the applicant to ensure the preservation of all significant trees located within fifteen feet (15’) of the construction zone. The amount to be collected is set at $25.00 per diameter inch of all trees within this area. The submitted tree inventory indicates that there are thirteen (13) trees totaling 109 diameter inches within this 15‐foot zone. The required performance guarantee calculates to $2,725.00. Topography/Grading ‐ The preliminary grading plan is acceptable, with modification. The site has not been previously graded and has mature trees throughout the property. The majority of the western 2/3 of the site will be disturbed for construction of the street, utilities, and building pads. The high point is in the southwest corner, and the site generally drains to the north and toward the wetland. Elevations range from approximately 951 to 932. The preliminary grading plan is acceptable with modification. A detailed grading, drainage, erosion, and sediment control plan should be prepared in accordance with current City standards and codes prior to final subdivision approval. All erosion/sediment control plans submitted for development and grading permits should 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. Also, all personnel responsible for the construction and management of erosion/ sediment control devices, and the establishment of vegetation for the development, should have received Erosion/Sediment Control site management certification through the University Planning Report – Schramm Meadows May 28, 2019 Page 6 of Minnesota, or approved equal training as determined by the City Engineer. Erosion control measures should be installed and maintained in accordance with City code and engineering standards. The applicant should provide a minimum of 15‐foot‐wide unobstructed equipment access path (without obstructions from grading, private utilities, trees, large shrubs, etc.), from street‐edge to all stormwater facilities’ inlets/outlets. The unobstructed equipment access path should be capable of supporting typical maintenance/excavation equipment, for periodic maintenance access to the wetland and infiltration basin. Storm Drainage – The preliminary storm drainage plan is acceptable, with modification. The entire site lies within Drainage District J (as designated in the City Storm Water Management Plan – 2007). Storm water runoff from the development will drain via an on‐site storm sewer system to an infiltration basin in the northwest corner of the site. This basin will then connect to the existing public storm sewer system on Dodd Road to the north. The infiltration basin will meet all requirements set forth in the Water Quality/ Wetlands portion of this report. Drainage is not begin diverted to the existing landlocked wetland. Wetlands – Because the existing pond (City Pond JP‐68.2) is a natural wetland, Minnesota Wetland Conservation Act Rules (Minn. Rules Ch. 8420) and Eagan’s wetland protection and management regulations (City Code §11.67) apply to this development proposal. On October 22, 2018, the City approved the delineation of the wetland boundary on the property and classified the wetland area as Manage A, according to City Code §11.67. Stormwater Management/ Water Quality – The applicant proposes to construct new impervious surfaces totaling approximately 0.859 acres (37,434 square feet), with additional areas of disturbed/graded soils that are to be revegetated, on the 4.68‐acre site. This development will need to comply with 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. To meet the 1.1” Volume Control requirement for this development proposal, based on 0.859 acres of impervious surface, a minimum of 33,431 cubic feet of effective retention or water quality equivalent will need to be provided (if included with an acceptable Soil Management Strategy for any disturbed/graded areas proposed to be revegetated, to restore soil permeability and soil health). If no Soil Management Strategy is provided, then the entirety of the site’s graded soils will need to be calculated as impervious area. The applicant proposes to meet City stormwater rate control and volume control requirements through the on‐site construction of one bioretention basin, with a retention volume of 3,443 cubic feet, and soil loosening and amendment on all areas that are disturbed/graded and proposed to be revegetated. Overflow from the stormwater management system would discharge into stormwater wetland JP‐68, in the “J” drainage district. Planning Report – Schramm Meadows May 28, 2019 Page 7 Eagan Water Resources has reviewed the applicant’s conceptual plans, initial stormwater design summary provided for stormwater management and finds the proposed plans to meet City Code §4.34 Post‐Construction Stormwater Management Requirements are acceptable with conditions to ensure effective pre‐treatment for the underground pipe gallery systems, verification of underlying sub‐soils at locations of proposed infiltration basin/bioretention system, appropriate stormwater retention and water quality treatment design as intended, verification of stormwater treatment performance and capacity, stormwater treatment system protections during construction through final stabilization, unobstructed basin/system maintenance access, inclusion and successful incorporation of specified soil management strategies on all disturbed soils, including on all individual lots (prior to issuance of individual certificate of occupancy, that are proposed to be revegetated to restore soil permeability and soil health, and appropriate revegetation. Sanitary Sewer/Water Main – The preliminary utility plan is acceptable. Trunk water main and sanitary sewer of sufficient size and capacity is available along Dodd Road for connection and extension with development of the property. Sanitary sewer District C (west half), as designated in the City’s Comprehensive Sanitary Sewer Plan, serves the site. The applicant should provide hydrant spacing and locations in accordance with City Fire Department and Public Works standards. The watermain connection will require a watermain extension across Dodd Road. Any damage to the street, curb and gutter, trail, and boulevard should be restored in a manner acceptable to the City Engineer. All wells and septic systems within the development should be abandoned in accordance with City and County standards. In 2004, the Eagan Technology Task Force recommended that broadband and fiber optic telecommunications networks be expanded in the city wherever possible. The applicant should submit a proposal/infrastructure plan to be approved by staff to provide telecommunications fiber to the home (FTTH) or conduit to all homesites to permit third party providers to install FTTH within the neighborhood, at the time of final subdivision approval. Streets/Access/Transportation – Public street access is proposed via Dodd Road, a two‐lane 40 mph collector roadway. The cul‐de‐sac is proposed to be approximately 290’ long, and the access is approximately 100’ north of Golden Meadow Road (located on west side of Dodd Road). The offset access points are not ideal, but with limited options resulting from the configuration of the existing surrounding developments and the wetland, the small amount of traffic expected to be generated from this development is not expected to be problematic. No pedestrian facilities are proposed with this development. However, existing trails are located along the west and east boulevards of Dodd Road. The existing driveway entrance onto Dodd Road should be removed and restored in a manner acceptable to the City Engineer. Planning Report – Schramm Meadows May 28, 2019 Page 8 Easements/ Right‐of‐Way – 40’ of half right‐of‐way is required for Dodd Road. Currently, there is only about 33’ of roadway easement. The applicant proposes to dedicate the full 40’ of half right‐of‐way. Standard drainage and utility easements are also proposed to be dedicated with the plat. A conservation easement should be dedicated over the wetland and the wetland buffer. The applicant should be responsible for acquiring all outside agency permits and approvals. A right‐of‐way permit should be obtained prior to any work within the right‐of‐way (watermain connection, storm sewer connection, and street entrance). No offsite work is currently proposed, however, it is possible minor grading will need to occur on adjacent properties. The applicant should acquire temporary construction easements for any offsite work. No public drainage is proposed to be directed into the existing wetland. If any public drainage is directed into the wetland, the applicant should acquire drainage and utility easements from the impacted properties in a form acceptable to the City Attorney. Financial Obligation ‐ At this time, there are no pending assessments on the parcels included with this development. Based upon a study by City staff of the financial obligations collected in the past and proposed use for the property, the following estimated charges will be collected at time of final plat or connection to the City’s utility system. The final charges will be computed using the rates in effect at time of connection or platting. The estimated financial obligation is subject to change based upon the areas, dimensions and land uses contained in the final subdivision or plat, with due allowances for easements and right‐of‐way required with the plat: Improvement Use Rate Quantity Amount Storm Sewer ‐ Trunk Single Famil y $0.15/s.f. 151,984 sf (not including credit for conservation easement area) $22,798 Total $22,798 Parks and Recreation – This development is subject to cash park and trail dedication for the net increase of 6 residential lots, payable at the time of Final Subdivision at the rates then effect. The 2019 rates for single‐family residential development are $3,579 per lot for parks and $258 per lot for trails. SUMMARY/CONCLUSION The Applicant is requesting approval of a Rezoning from A, Agricultural to R‐1, Residential Single‐family district, upon approximately 4.75 acres at 4370 Dodd Road, located east of Dodd Road between Hackmore Drive and Crimson Leaf Trail. The Applicant is proposing a Preliminary Subdivision consisting of 7 single‐family lots, with a Variance to allow 70’ lot width for Lots 2, 5 and 6. The development is consistent with the Low Planning Report – Schramm Meadows May 28, 2019 Page 9 Density residential land use designation and the proposed Variance to lot width appears to be a reasonable response to a unique condition of the site not caused by the applicant. Access to the site is proposed via a new public street cul‐de‐sac from Dodd Road. ACTION TO BE CONSIDERED To recommend approval of a Rezoning from A, Agricultural to R‐1, Residential Single‐family district, upon approximately 4.75 acres at 4370 Dodd Road. To recommend approval of a Preliminary Subdivision to create 7 lots upon approximately 4.75 acres at 4370 Dodd Road, with a lot width Variance for Lots 2, 5, and 6 If approved, the following conditions shall apply. 1. The developer shall comply with these standards conditions of plat approval as revised by Council on July 1, 2014: A1, B1, B2, B3, B4, C1, C2, C4, E1, F1, G1, H1, L1 2. The property shall be platted. 3. The applicant shall ensure the survival of preserved trees via: a. Performance Guarantee payment of $2,725.00, and b. protection of the tree’s critical root zones through the placement of required Tree Protective measures (i.e. orange colored silt fence or 4 foot polyethylene laminate safety netting), to be installed at the Drip Line or at the perimeter of the Critical Root Zone, whichever is greater. 4. The applicant shall contact the City Forestry Division and set up a pre‐construction site inspection at least five days prior to the issuance of the grading permit to ensure compliance with the approved Tree Preservation Plan and placement of the Tree Protection Fencing. Grading 5. A detailed grading, drainage, erosion, and sediment control plan shall be prepared in accordance with current City standards and codes prior to final subdivision approval. 6. 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. A Phase 1 (during initial grading) Erosion Control Plan and a Phase 2 Erosion Control Plan shall be included in the Plan Set. Planning Report – Schramm Meadows May 28, 2019 Page 10 7. All personnel responsible for the construction and management of erosion/ sediment control devices, and the establishment of vegetation for the development, shall have received Erosion/Sediment Control site management certification through the University of Minnesota, or approved equal training as determined by the City Engineer. 8. Erosion control measures shall be installed and maintained in accordance with City code and engineering standards. 9. The existing driveway entrance onto Dodd Road shall be removed and restored in a manner acceptable to the City Engineer. Water Quality 10. 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. 11. This development shall meet 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 of effective retention of the site’s new impervious surface area (including effective soil remediation for all of the site’s disturbed soils that are to be revegetated). 12. Prior to receiving city approval to permit land disturbing activity, the applicant shall provide to the City a minimum of three soil boring logs within the footprint of the proposed infiltration area, extending a minimum of 10’ below the bottom of the proposed infiltration feature with continuous sampling, to evaluate and ensure suitability for infiltration, including depth to saturated soils. If the soil boring logs indicate incompatibility of existing sub‐soil permeability, or shallow groundwater conflict, with the submitted and reviewed design plans for meeting volume control requirements, the applicant shall revise the design and/or construction plans to ensure volume control requirements are fully met for the mitigated impervious drainage area, to the satisfaction of the City Engineer. 13. Prior to receiving city approval to permit land disturbing activity, the applicant shall provide construction details of the proposed infiltration basins for City review/acceptance by the City Engineer and include in construction plans. Construction details shall include infiltration basin cross‐section(s), construction sequencing/protection/restoration notes, sizing/volume tables to demonstrate compliance with minimum volume control retention including detailing drainage areas for basin, details for stable inlets/outlet/emergency overflow, unobstructed inspection/maintenance access areas to inlets/outlets, sub‐soil ripping of 18‐inch depth minimum x 18‐inch maximum spacing, soil amendment criteria, planting details (including live planting at 18‐inch on‐center spacing with seeding of all basin Planning Report – Schramm Meadows May 28, 2019 Page 11 bottoms, and seeding of side‐slopes), permanent erosion‐control details, etc., to ensure infiltration practices are properly designed, constructed, planted, and adequately protected during / after construction to prevent clogging, and able to be properly maintained (e.g. unobstructed equipment access, etc.) to function as intended. These graphical details and notes shall be prominently included in all applicable plan sheets (e.g. Grading Plan, Utility Plan, etc.). Notes shall be provided that grading and utility contractor(s) shall provide 24‐ hours advance notice of any grading or utility work involving the proposed infiltration basin system, including installation of pre‐treatment sump, inlet, outlet. 14. The applicant shall provide adequately sized pre‐treatment (e.g. sump structure of 4‐feet depth and 5‐feet minimum diameter with floatable skimmer hood, etc.) at, or immediately upstream of, all stormwater management facility (e.g. infiltration basin) inlets to provide for effective capture and easily‐accessible cleanout of fine‐sand sized particles and floatable pollutants. Pre‐treatment structures shall be accessible by appropriate maintenance equipment. Details shall be included in applicable plan sheet(s). 15. The applicant shall provide a 15‐foot wide unobstructed equipment access path (without obstructions from grading, private utilities, trees/branches, large shrubs, etc.), from street‐ edge to all surface stormwater facilities’ inlets/outlets. The unobstructed equipment access paths shall be capable of fully supporting typical maintenance / excavation equipment, for periodic maintenance access to the surface storm water facilities. Verify that Landscape Plan does not conflict with this requirement. 16. During infiltration system area over‐excavation/sub‐soil work, the applicant shall ensure that a Certified Soil Scientist will be present to verify and document that practice area sub‐ soils are suitable for a saturated condition infiltration rate of 1‐inch per hour or greater (but less than 8.0‐inch per hour), and provide 24‐hours’ notice to the City of testing occurrence. If the sub‐soil infiltration rates are less than 1‐inch per hour (or greater than 8.0‐inch per hour), the applicant shall immediately notify the City Engineer and revise the volume control practice(s) as necessary (e.g. over‐excavation/soil‐amendment depth, addition of iron‐sand filter around under‐drain, etc.) to ensure volume control requirements are fully met to the satisfaction of the City Engineer. Documentation shall be provided to the City within 48‐hours after infiltration testing. The applicant shall provide the City Water Resources staff with 24‐hour advance notice of the occurrence of infiltration verifications and also prior to any excavation and/or soil backfilling within the infiltration practice. 17. Prior to receiving city approval to permit land disturbing activity, the property owner shall provide detailed Soil Management Strategies for City review, and acceptance by the City Engineer, that provide clear assurances that by final grading, prior to installation of any irrigation, sod, permanent seeding or plant materials, the disturbed areas that are to be revegetated will have protected and/or restored soil permeability to non‐compacted soil conditions in the top 12” of soil with greater than 5% soil organic matter content and less than 200 psi of soil compaction in the top 12” of topsoil, to comply with Volume Control Planning Report – Schramm Meadows May 28, 2019 Page 12 requirements. These graphical details and notes on soil protection/restoration shall be included in the Stormwater Management Plan narrative and prominently included in all applicable plan sheets (e.g. Erosion & Sediment Control Plan, Grading & Drainage Plan, Landscape Plan, etc.) and shall specify estimated quantities of soil ripping area and volume of compost to be imported and incorporated. Prior to receiving a Certificate of Occupancy for any affected construction, Soil Management Strategy implementation documentation (e.g. representative on‐site soil samples, compaction testing and soil organic content test results) shall be provided to City Water Resources staff to verify approved soil management strategy compliance. On individual lots, if building site completion and need for Certificate of Occupancy is during the non‐growing season, an individual Financial Security of $3,000 per lot shall be provided by the Builder to ensure successful completion of the approved Soil Management Strategy when soil conditions allow. 18. Before the City returns any Stormwater‐related Performance Guarantee Fees on the development site, the applicant shall provide the City Engineer as‐built plans that demonstrate that all constructed stormwater conveyance structures, stormwater management facilities (sumps, infiltration basins, etc.) conform to design and/or construction plans, as approved by the City. As‐built volumes (for retention) shall be provided for the infiltration/bioretention basin. The applicant shall submit to the City Engineer certification that the stormwater management facilities have been installed in accord with the plans and specifications approved. This certification shall be provided by a Professional Engineer licensed in the State of Minnesota. Utilities 19. This development shall provide hydrant spacing and locations in accordance with City Fire Department and Public Works standards. 20. All well and septic systems within the development shall be abandoned in accordance with City and County standards. 21. Any damage to the street, curb and gutter, trail, and boulevard shall be restored in a manner acceptable to the City Engineer. 22. The applicant shall submit a proposal/infrastructure plan to be approved by staff to provide telecommunications fiber to the home (FTTH) or conduit to all homesites to permit third party providers to install FTTH within the neighborhood, at the time of final subdivision approval. Planning Report – Schramm Meadows May 28, 2019 Page 13 Easements/Right‐of‐Way 23. A right‐of‐way permit shall be obtained prior to any work within the right‐of‐way (watermain connection, storm sewer connection, and street entrance). 24. A conservation easement shall be dedicated over the wetland and the wetland buffer in a form acceptable to the City Attorney. 25. The applicant shall acquire temporary construction easements for any offsite work. 26. If any public drainage is directed into the wetland, the applicant shall acquire drainage and utility easements from the impacted properties in a form acceptable to the City Attorney. Parks & Recreation 27. This development is subject to cash park and trail dedication for the net increase of six (6) residential lots, payable at the time of Final Subdivision at the rates then effect. STANDARD CONDITIONS OF PLAT APPROVAL 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-Way 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 development of adjacent 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. 3.This development shall ensure that all dead-end public streets shall have a permanent cul-de- sac, or temporary cul-de-sac to be removed upon further extension (on stub streets), constructed in accordance with City engineering standards. This development shall dedicate, provide, or financially guarantee the acquisition costs of street easements or public street rights- of-way as required by the alignment of the cul-de-sacs located within or beyond the boundaries of this plat as necessary to service or accommodate this development. 4. 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 one year after the date of City certified compliance. D. Public Improvements 1. If any improvements are to be installed under a City contract, the appropriate public improvement project and associated contract must be awarded by Council action prior to final plat approval. E. 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. F. 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. G. 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. H. Stormwater Management and Water Quality 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 C. I. 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. J. Airport Noise Attenuation 1. This development shall be responsible for meeting all appropriate noise attenuation conditions if the property is located within the Metropolitan Council Noise Exposure and/or Buffer Zone. K. Other 1. All subdivision, zoning, and other ordinances affecting this development shall be adhered to, unless specifically granted a Variance by Council action. L. Mailboxes 1. The construction and location of all mailbox supports shall be in accordance with the United States Postal Service policies and regulations for centralized delivery, and the locations shall be approved by the City Engineer and be identified in the final constructions plans for the development. Advisory Planning Commission City Council Approved: August 25, 1987 September 15, 1987 REVISED: July 10, 1990 REVISED: February 2, 1993 REVISED: July 9, 2009 REVISED: July 1, 2014 ATLANTIC HILL DR C O U G AR D R COUNTRY CT O AKPONDR O A D D O D D R O A DFORGE PLSUMMERBROOKE CT C.S.A.H. NO. 32HAWKSBURYCIR SHELERUD DR HAYLAKECT YORKTOWN PLACE CRIMSON LEAF CTLIVINGSTONDRBRADFOR D P L OA K PO ND C IR LANTERNL A N E C.M.ST.P.&P.R.RSOOLINERAILROADPENNSYLVANIAAVEPRA I R IE CIRVEN TN ORAVE FAWN RID G E T RAI L ATLANTICHIL L DR MACLAREN PL HACKMOREDRKINGSTON CTSUMME RBRK.PLWGREENLEAFDRDORCHESTERCT S.HAY LAK E ROADTILBURYWAYWHITETAILWAYTRENTONT RAI LSTATESAVETRENTON ROADAUTUM N O A K S WILDERNESSRUNRD ROS E M A RYCTDODDRDMI C H I G A N C T OXFORD RD BRADDOCK C.S.A.H.NO.32 (CLIFF ROAD) CRIMSON LEAF TRAILAUGUSTALANEROGERS CT AL B A N Y C I R AV E ACORNSTVALLEYR I E NDEERLANEGRANITE DRLEXINGTON POINTEPKW YCOURT LYNXCTCOUNTRYSIDEDR TOFT E LANEWILDFLOWER WAY ALLAN LANE CALVIN CT HAWTHO R NEWOODS DR E GR EENLEAFDRDODDROADEAST W OODCOURTGOLDENME A D O W RD LANTERNCTCOUNTRYVI EWDRWHITETA IL WAY C O R N W ALLSCTC.S.A.H.NO.32 (CLIFF ROAD) WITHAM LN HAWTHORNEWOODSDRIVECAMB E R W E LLDRWESTCHESTERCIRSTATES AVE E GREENLEAF DRD OD DROADSB CIR. HACKMORE DRIVE PRAIRIE CIR E LASSO LN TRENTO N TRAILSUPERIORCTHACKMORE DR ERIE CTMANOR DRBAFFINBAYN.MA J ESTICO A K S C T W ILDER N E S S R UN RD C.S.A.H.N O .3 0 (D I F F LE Y R O A D )BENTTREELAN E DODD RDN.HAY LAKER D YORKTOWN DR.MAJESTIC OAKS PLPENNSYLVANIAAVE W GREENLEAF DRWEL L A N D C T STIRRUP STFOXMOOR E C T OAKPON D RDPRAIRIERIDGERDSUMMER CTE T H A N D R SUM M E R P LBAFFINBAYS.TAMIE AVEGOLDEN MEADOW CTALICIA DRIVEN GREENLEAF DR STATETRUNKHIGHWAYNO.3HACKMORE DRIVE HURON CTDODD ROADDODDROADHACKMORE CT O V ERHILL ROAD S U N S E T DR V E RMO N T A V E NORTHHAYLAKER O A DCAMBERWELLDR.N. JACOB CT SUMMER LN COUNTYRVIEWDRWESTONHILLSDRIVEPRAIRIERIDGE R D TRAILWESTONH ILLS CT TAMIEAVEDARTMOUTHCTBARROWCT.KIRSTEN CTSG R EE N L E A F DR WOODLAND WAY L YNXCTCA R IB OULNCOUNTRYSIDE DRNEWYORKAVEGRANITE CTWanderingWalk Park CaptainDodd Park HistoricHolzFarm Park Lakeside Park SouthOaks Park TrappFarm Park OakPond HillsPark Park Lebanon HillsRegional Park Location Map 0 1,000500Feet ´ §¨¦35E §¨¦494 Cliff Rd Diffley Rd Yankee Doodle Rd Lone Oak Rd Map Area Extent Project Name: Schramm MeadowsRequest: Rezoning & Preliminary SubdivisionCase No.: 25-RZ-01-01-19 & 25-PS-01-01-19 Subject Site Stirrup StreetHackmore DriveCrim son Leaf Trail Dodd RoadGolde n Meadow Roa d Calvin Court Dodd RoadDodd RoadDodd RoadHackmore Drive 0 300150 Feet ´ This map is for reference use only. This is not a survey and is not indtended to be used as one. Aerial photo-Fall-2018 Project Name: Schramm MeadowsApplication: Rezoning & Preliminary SubdivisionCase No.: 25-RZ-01-01-19 & 25-PS-01-01-19 DODD ROADGOLDEN MEADOW ROAD 944 94594494 0 94 1 9 4 2 943 942941940939938937936935934933932931CHECKED BY: SHEET DATE© DUININCK INC. 20 . ANY USE ORREUSE OF THIS PLAN/DRAWING ANDTHE CORRESPONDING COMPUTERAIDED DESIGN/DRAFTING FILESWITHOUT THE EXPRESS WRITTENCONSENT OF DUININCK INC. ISPROHIBITED. DUININCK INC. SHALLNOT BE RESPONSIBLE FOR ANYUNAUTHORIZED USE OR REUSE OFTHESE MATERIAL, OR DAMAGESRESULTING THEREFROM.SCALE DRAWN BY:19Feet 0 40 80 DODD ROADGOLDEN MEADOW ROAD 17,989 SF 13,080 SF 13,478 SF 73,733 SF 35,063 SF13,208 SF 18,580 SF 1 2 3 4 567 DRAINAGE / U T I L I T Y E A S E M E N T DRAINAG E / U T I L I T Y E A S E M E N T DRAINAG E / U T I L I T Y E A S E M E N T DRAINAG E / U T I L I T Y E A S E M E N TDRAINAGE / UTILITY EASEMENTCHECKED BY: SHEET DATE© DUININCK INC. 20 . ANY USE ORREUSE OF THIS PLAN/DRAWING ANDTHE CORRESPONDING COMPUTERAIDED DESIGN/DRAFTING FILESWITHOUT THE EXPRESS WRITTENCONSENT OF DUININCK INC. ISPROHIBITED. DUININCK INC. SHALLNOT BE RESPONSIBLE FOR ANYUNAUTHORIZED USE OR REUSE OFTHESE MATERIAL, OR DAMAGESRESULTING THEREFROM.SCALE DRAWN BY:19Feet 0 40 80 DODD ROADGOLDEN MEADOW ROAD 1 2 3 4 567 LO LO LO GF 948.0 MF 950.5 BF 940.5 GF 948.0 MF 950.5 BF 940.5 GF 948.0 MF 950.5 BF 940.5 LO BF 938.5 MF 948.5 GF 946.0 LO BF 939.5 MF 949.5 GF 947.0 WO BF 940.0 MF 950.0 GF 947.5 BF 9 4 0 . 5 MF 9 5 0 . 5 GF 9 4 8 . 0 W O 946 945 944 945 94594494 0 9 4 1 9 4 2 943 942941940939938937936935934933932931CHECKED BY: SHEET DATE© DUININCK INC. 20 . ANY USE ORREUSE OF THIS PLAN/DRAWING ANDTHE CORRESPONDING COMPUTERAIDED DESIGN/DRAFTING FILESWITHOUT THE EXPRESS WRITTENCONSENT OF DUININCK INC. ISPROHIBITED. DUININCK INC. SHALLNOT BE RESPONSIBLE FOR ANYUNAUTHORIZED USE OR REUSE OFTHESE MATERIAL, OR DAMAGESRESULTING THEREFROM.SCALE DRAWN BY:19Feet 0 40 80 DODD ROADGOLDEN MEADOW ROAD 1 2 3 4 567 LO LO LO GF 948.0 MF 950.5 BF 940.5 GF 948.0 MF 950.5 BF 940.5 GF 948.0 MF 950.5 BF 940.5 LO BF 938.5 MF 948.5 GF 946.0 LO BF 939.5 MF 949.5 GF 947.0 WO BF 940.0 MF 950.0 GF 947.5 BF 9 4 0 . 5 MF 9 5 0 . 5 GF 9 4 8 . 0 W O CHECKED BY: SHEET DATE© DUININCK INC. 20 . ANY USE ORREUSE OF THIS PLAN/DRAWING ANDTHE CORRESPONDING COMPUTERAIDED DESIGN/DRAFTING FILESWITHOUT THE EXPRESS WRITTENCONSENT OF DUININCK INC. ISPROHIBITED. DUININCK INC. SHALLNOT BE RESPONSIBLE FOR ANYUNAUTHORIZED USE OR REUSE OFTHESE MATERIAL, OR DAMAGESRESULTING THEREFROM.SCALE DRAWN BY:19Feet 0 40 80 CHECKED BY: SHEET DATE© DUININCK INC. 20 . ANY USE ORREUSE OF THIS PLAN/DRAWING ANDTHE CORRESPONDING COMPUTERAIDED DESIGN/DRAFTING FILESWITHOUT THE EXPRESS WRITTENCONSENT OF DUININCK INC. ISPROHIBITED. DUININCK INC. SHALLNOT BE RESPONSIBLE FOR ANYUNAUTHORIZED USE OR REUSE OFTHESE MATERIAL, OR DAMAGESRESULTING THEREFROM.SCALE DRAWN BY:19CALL 48 HOURS BEFORE DIGGING: GOPHER STATE ONE CALL MN TOLL FREE 1-800-252-1166 ORDER OF CONSTRUCTION ACTIVITIES ·Install Erosion Control Items ·Install Temporary Tracking Control ·Clearing and Grubbing ·Mass Site Grading ·Sanitary Sewer, Storm Sewer, Watermain Installation ·Aggregate Base Installation ·Curb and Gutter Installation ·Bituminous Pavement Installation ·Turf Establishment ·Individual Lot/House Construction BMP QUANTITIES Construction Entrance 1 LS Silt Fence (Machine-Sliced)2,010 LF Inlet Protection 4 EACH Sweeping 1 LS Seeding 2.5 ACRES Hydromuch 2.5 ACRES Erosion Control Blanket 870 SY Soil Loosening / Soil Amendment 545 CY GENERAL PROJECT INFORMATION PROJECT NAME: SCHRAMM MEADOWS Eagan, MN COUNTY: Dakota DESCRIPTION OF CONSTRUCTION ACTIVITY This project includes land disturbance of 2.89 acres to construct an eight-lot residential subdivision. Work includes removals, grading, utilities, street construction, and turf establishment. KNOWLEDGEABLE PERSON / CHAIN OF RESPONSIBILITY Owner: Thorson Homes Contact Person:Brian Thorson Phone: 612-810-3597 SWPPP Preparer:Duininck, Inc.Contact Person:Jason Ver Steeg Phone: 320-212-9339 Contractor:_____________________Contact Person:_________________Phone: ________________ Person Responsible for SWPPP Inspections/Maintenance: _________________Phone: ________________ Long-term O&M: Thorson Homes TRAINING The individual(s) listed as the SWPPP preparer must be trained. The individual(s) overseeing implementation of, revising, and amending the SWPPP, as well as performing inspections must be trained and also must be available for an onsite inspection within 72 hours upon request by the MPCA. The individual(s) performing or supervising the installation, maintenance and repair of BMP's must be trained. Required Documentation: 1.Names of trained personnel assigned to this project. 2.Dates of training and entity providing the training. 3.Content of training course or workshop. 4.As an alternative to 1, 2, and 3, a photocopy of a current Erosion and Stormwater Management card, issued by the University of Minnesota can be attached to the SWPPP. SPECIAL ENVIRONMENTAL CONCERNS This site does not drain to a Calcareous Fen. PROJECT LOCATION County: Dakota Township: 27 N Range: 23 W Section(s): 25 Latitude: 44° 47' 56"Longitude: -93° 07' 06" PROJECT AREA CALCULATIONS Total Project Area: 5.09 Acres Total Disturbed Area: 2.89 Acres Existing Impervious Area: 0.26 Acres Post- construction Impervious Area: 0.85 Acres New Impervious Surface Area Created: 0.61 Acres NPDES Permit Required?: Yes (Apply at least 7 days prior to land disturbance) Permanent Storm Water Management Required?: Yes (per Eagan Stormwater Management Ordinance) PROJECT TIMING Estimated Construction Start Date:June 1, 2019 Estimated Construction Completion Date:November 30, 2019 RECEIVING WATERS Receiving water (including surface water, wetlands, or stormwater ponds) within 1 mile are shown on the USGS 7.5 min quad map above and further identified in the list below, including whether the surface water is a special or impaired water. All special measures required by the NPDES permit or TMDL study to address runoff into special or impaired waters have been incorporated into the plan. PERMANENT STORMWATER MANAGEMENT SYSTEM Type of permanent storm water management: Wet sedimentation basin _____ Infiltration / Filtration Regional Pond Not required All design calculations required to comply with Part III of the Permit are on file at the office of the Civil Engineer of record. In cases where compliance with temporary or permanent storm water management design requirements are infeasible, documentation of infeasibility is also on on file at the office of the Civil Engineer of record. SOIL TYPE SUMMARY: Map Unit Hyd Soil Symbol Map Unit Name Group 297B Otterholt Silt Loam, 1-6% slopes B 1033 Kingsley-Mahtomedi-Spencer Complex, 3-8% slopes C PLAN SHEETS The following sheets are incorporated into the SWPPP by reference: Grading and Drainage Plan Erosion Control Plan Name of Type (ditch, pond,Special Impaired USEPA Appr.Receives Drainage Water Body wetland, lake, etc.)Water Water TMDL?from Site? Onsite Wetland Wetland No No No Yes Unnamed Wetland Wetland No No No Yes Schwantz Lake Lake No No No Yes Holz Lake Lake No Yes No No Fitz Lake Lake No Yes No No USGS QUAD MAP USDA SCS SOIL SURVEY MAP DODD ROADGOLDEN MEADOW ROAD 1 2 3 4 567 LO LO LO GF 948.0 MF 950.5 BF 940.5 GF 948.0 MF 950.5 BF 940.5 GF 948.0 MF 950.5 BF 940.5 LO BF 938.5 MF 948.5 GF 946.0 LO BF 939.5 MF 949.5 GF 947.0 WO BF 940.0 MF 950.0 GF 947.5 BF 9 4 0 . 5 MF 9 5 0 . 5 GF 9 4 8 . 0 W O 944 94594494 0 94 1 9 4 2 943 942941940939938937936935934933932931CHECKED BY: SHEET DATE© DUININCK INC. 20 . ANY USE ORREUSE OF THIS PLAN/DRAWING ANDTHE CORRESPONDING COMPUTERAIDED DESIGN/DRAFTING FILESWITHOUT THE EXPRESS WRITTENCONSENT OF DUININCK INC. ISPROHIBITED. DUININCK INC. SHALLNOT BE RESPONSIBLE FOR ANYUNAUTHORIZED USE OR REUSE OFTHESE MATERIAL, OR DAMAGESRESULTING THEREFROM.SCALE DRAWN BY:19Feet 0 40 80 · · · · · · · · · · · · · · · · · · Preliminary Plat Submittal Narrative Schramm Meadows City of Eagan April 23, 2019 City of Eagan Staff Members, Planning Department and City Council Members We are excited to submit this residential development proposal for a new R1 neighborhood for your review and approval. The property is located at 4370 Dodd Rd. Overview This property is currently zoned agricultural. We are proposing to re‐zone it as R1 with variances for lots that are a minimum of 70’ wide, with 5’ side setbacks for garages and 10’ side setbacks for the rest of the structure. This would allow a total of 7 single family lots that provide the necessary overall square footage and building pad sizes to accommodate the appropriate houses we intend to build. There is a wetland on the property, which has expanded significantly due to storm water drainage not being contained from the developed properties to the south. This wetland has been delineated and is attached in this report. Variance We are requesting the lot width variance as a result of the size and location of the wetland, along with the overall size and shape of the property. Due to the wetland, the length of the street is shorter; the variance to lot width will provide the same number of lots as the site would otherwise accommodate if there were no wetland present. Surrounding Area The property is surrounded by existing residential neighborhoods to the south. To the north and east is Pinewood Elementary School. To the west (Across Dodd Rd.) are more residential neighborhoods. Product Determination The homes we intend to build in this neighborhood will be a mix of single level and two story custom designed homes. With Eagan’s proximity to great jobs, retail, city parks, Lebanon Hills Regional Park, fantastic schools and the new Viking’s facility, this location will appeal to a variety of potential future Eagan residents. It will not only be attractive to young families with children, but also empty nesters moving to their next stage of life who want to remain in Eagan. We have provided some concept renderings of plans we propose to build in this new neighborhood. These homes will have the same quality construction and finish as all the homes Thorson Homes, Inc. has built throughout Eagan. Entrance Road Alignment The road that will provide access to the cul‐de‐sac neighborhood will need to be off‐set from Golden Meadow Road. With guidance from the planning department we have placed the road as is depicted on this plat for your review. We feel that it not only allows us to build the road in the best possible location for access into the neighborhood, but is also consistent with other access roads along Dodd Road. Storm Water Schramm Meadows will handle the stormwater by creating a bioretention basin on lot 7. The overflow from that basin will be connected to the city storm sewer that is just to the north of the property. More specific details on this subject are laid out in the stormwater management plan that is attached in this report. Summary We believe Schramm Meadows will be a great addition to the City of Eagan. Thorson Homes, Inc. is excited to be the exclusive builder, and intends to build 7 beautiful single‐family homes in a neighborhood that fits perfectly into the surrounding area. Thank you for your consideration of our proposed development plan. We look forward to working with the City of Eagan on future neighborhoods that we can all be proud of. Sincerely, NBD Properties LLC Thorson Homes Inc. 1 Pam Dudziak From:Pam Dudziak Sent:Wednesday, June 12, 2019 4:22 PM To:Pam Dudziak Subject:FW: Upcoming Council Meeting: Schramm Meadows From: Denise Johnson <denisecpjohnson@gmail.com> Sent: Wednesday, June 12, 2019 3:08 PM To: Mike Maguire <MMaguire@cityofeagan.com> Cc: Kraig Johnson <kraigmjohnson@gmail.com> Subject: Upcoming Council Meeting: Schramm Meadows Dear Mayor Maguire, We attended the Advisory Planning Commission Meeting on 5/28/19 to learn about the development plans for 4370 Dodd Road (Schramm Meadows). One of our concerns was the variance request on 43% of the proposed lots. During the Advisory Planning Commission Meeting when asked by the chairwoman, why the variances were needed, Brian Thorson of Thorson Homes responded: “It’s a matter of economics, we gave the Schramm family a pretty tidy sum of money, it costs money to develop the property…” (See planning commission video, 5/28/19, at 1:08:10). On Thorson Home’s Preliminary Plat Submittal Narrative for Schramm Meadows dated 4/23/19, the applicant stated that: “We are requesting the lot width variance as a result of the size and location of the wetland, along with the overall size and shape of the property.” As you are aware, the city code (13.40, subd. 3B(3)(c)) only allows for a variance in cases, “That special conditions or circumstances do not result from the actions of the applicant.” From Brian Thorson’s statement at the Advisory Planning Commission Meeting Thorson Homes need for a variance is due to the “tidy sum of money” they gave the Schramm family. Plus, as experienced a developer/builder they were well aware of the challenges of the wetland before they purchased the property. This action on Thorson’s part necessitated that they build seven homes on the property, in order to make their desired profit. In other words, the variance special condition/circumstance is not due to the wetland but rather the amount they agreed to pay the Schramm’s. We understand that this private property is available to be developed, but we ask you take into consideration the livability of the community and not the profits of the developers. We ask that you do not approve the variances and the development be reduced to 5 lots (2 on the south side and 3 on the north side). This option would allow the land to be developed, fit better into the surrounding neighborhoods, and have less impact on the wetland. If you have questions or would like to discuss in detail, please let us know. Thank you, Kraig and Denise Johnson 691 Crimson Leaf Trail 2 Eagan, MN 55123 Kriag: 651.336.0745 Denise: 651.336.0685 ‐‐ Denise Johnson 651.336.0685 denisecpjohnson@gmail.com http:/www.linkedin.com/in/denisecpjohnson