HomeMy WebLinkAbout2024-07-25 Council Agenda Packet
Corcoran City Council Agenda
July 25, 2024
7:00 pm
IGINAL
1. Call to Order / Roll Call
2. Pledge of Allegiance
3. Agenda Approval
4. Commission Representatives*
5. Open Forum – Public Comment Opportunity
6. Presentations/Recognition
a. Employee Longevity Awards
b. POST Board Review Results
c. Audit Briefing – Abdo (see item 7e attachment 7e1)
7. Consent Agenda
a. May 21, 2024 DRAFT Regular Council Minutes*
b. Financial Claims July 25, 2024*
c. Resolution 2024-82 Authorization Transfer of Funds
d. Joint Powers Agreement for Assessment Services
e. Audit Results – Informational
f. Business Hours and Meeting Schedule
g. Cobra Administration Proposal
h. K9 Officer Appointment
i. Resolution 2024-81 Appointment of Planner Position
j. Self-Storage ZOA (city file 23-023)
k. Woodland Hills FP (city file 24-023)
l. Addressing Corrections to Improve Emergency Response
m. City Center Drive and 79th Place – Utility and Street Improvements
- Change Order 2
n. Comparable Cities Guidance
o. First Amendment to Corcoran City Administrator Contract
p. Resolution 2024-85 Police Officer Declaration of PERA
Contribution - David Johnson
q. Resolution 2024-86 Police Officer Declaration of PERA
Contribution – Peter Underthun
8. Planning Business
a. Chastek Farms (city file 23-034)
9. Unfinished Business -- Public Comment Opportunity
10. New Business – Public Comment Opportunity
a. Mid-year Code Enforcement Update
11. Staff Reports
a. Planning Project Update
12. Council Reports
13. 2024 City Council Schedule*
14. Closed Sessions
a. NE Trunk Infrustructure
b. Stieg Road Improvements
c. City Center
15. Adjournment
HYBRID MEETING OPTION AVAILABLE
The public is invited to attend the regular Council
meetings at City Hall.
Meeting Via Telephone/Other Electronic
Means
Call-in Instructions:
+1 312 626 6799 US
Enter Meeting ID: 845 8754 1654
Video Link and Instructions:
https://us02web.zoom.us/j/84587541654
visit http://www.zoom.us and enter
Meeting ID: 845 8754 1654
*Please note in-person comments will be taken
at the scheduled meeting where noted.
Comments received via email to City
Administrator Tobin at jtobin@corcoranmn.gov
or via public comment cards will also be
accepted. All email and public comment cards
must be received by the Wednesday prior to
scheduled Council meeting. For more information on options to provide
public comment visit:
www.corcoranmn.gov
*Includes Materials - Materials relating
to these agenda items can be found in
the Council Chambers Agenda Packet
book located by the entrance. The
complete Council Agenda Packet is available
electronically on the City website at
www.corcoranmn.gov.
STAFF REPORT Agenda Item: 4.
Summary
The advisory commission representatives for the July 25, 2024, Council meeting are as
follows:
• Planning Commission: Lindsay Lind
• Parks and Trails Commission: Jonathan Schmidt
Financial/Budget
N/A
Council Action
N/A
Attachments
N/A
Council Meeting
July 25, 2024
Prepared By
Linda Canton
Topic
Commission Representatives
Action Required
Informational
STAFF REPORT Agenda Item: 6a.
Council Meeting
July 25, 204
Prepared By
Nalisha Williams
Topic
Employee Longevity Awards
Action Required
The following employees will be recognized at the July 25th, 2024 City Council meeting
with respect to their years of service and devotion to successful city operations.
Mark Reinking – 5 years
Shawna Zuther – 5 years
Ryan Burns – 30 years
Matt Gottschalk – 10 years
City of Corcoran
2023 Financial Statement Audit
Introduction
•Audit Results
•General Fund Results
•Other Governmental Funds
•Enterprise Funds
•Key Performance Indicators
2
Unmodified Opinion –
Findings Noted on Next
Slide
3
Audit Results
Minnesota Legal
ComplianceAuditor’s Opinion
No Instances of
Noncompliance
Audit Results
2023 Audit Findings
•Material Audit Adjustment
•Internal Control Finding – Material Weakness
•Escrow Tracking
•Internal Control Finding – Material Weakness
•Timely Bank Reconciliations
•Internal Control Finding – Material Weakness
•Lack of Segregation of Duties
•Internal Control Finding – Significant Deficiency
•Preparation of Financial Statements
•Internal Control Finding
4
5
General Fund -Fund Balances
City Policy to Maintain a Minimum Unrestricted Balance of 35%
$5,450,706
$6,234,500
$7,572,784
$8,952,680
$9,913,545
39.0%40.0%41.8%34.4%
42.4%
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
2019 2020 2021 2022 2023 2024
Budget Unassigned Fund Balance
The City transferred previously assigned fund balances in the
general fund to a new long range capital planning fund in 2022.
6
General Fund Budget to Actual
Final
Budgeted Actual Variance with
Amounts Amounts Final Budget
Revenues 8,397,180$ 10,041,071$ 1,643,891$
Expenditures 8,592,680 8,123,084 469,596
Excess (Deficiency) of Revenues
Over (Under) Expenditures (195,500) 1,917,987 2,113,487
Other Financing Sources (Uses)
Transfers in 535,500 602,600 67,100
Transfers out (360,000) (1,025,981) (665,981)
Sale of capital assets - 1,515 1,515
Total Other Financing Sources (Uses)175,500 (421,866) (597,366)
Net Change in Fund Balances (20,000) 1,496,121 1,516,121
Fund Balances, January 1 3,087,707 3,087,707 -
Fund Balances, December 31 3,067,707$ 4,583,828$ 1,516,121$
7
General Fund Revenues and Expenditures
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
Taxes Licenses and
Permits
Intergovernmental Charges for
Services
Other
2021 2022 2023
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
General Government Public Safety Public Works Transfers Out and Other
2021 2022 2023
8
Special
Revenue
Fund
Balances
$(50,000)
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
Restricted Committed Unassigned
2021 2022 2023
Increase
2023 2022 (Decrease)
Nonmajor
Reserve Donation 28,629$ 14,398$ 14,231$
Police Donation (7,954) (2,467) (5,487)
Firearms Safety 21,294 12,067 9,227
DWI Forfeiture 9,063 9,913 (850)
Drug Forfeiture 2,890 2,761 129
Truck Safety 3,990 5,212 (1,222)
Lawful Gambling 255,788 230,393 25,395
Emergency Sirens 64,954 39,239 25,715
Total 378,654$ 311,516$ 67,138$
December 31,
Fund
Fund Balances
9
Capital
Project
Fund
Balances
$(1,000,000)
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
Restricted Assigned Unassigned
2021 2022 2023
Increase
2023 2022 (Decrease)
Major
Park Capital 4,380,229$ 3,345,654$ 1,034,575$
Pavement Management (89,451) 357,362 (446,813)
City Center Drive 1,212,005 - 1,212,005
Hackamore Upgrade 1,051,759 854,499 197,260
Nonmajor
Long Range Capital Planning 2,137,537 471,015 1,666,522
Public Works Facility 76,851 49,541 27,310
Capital Equip-Cert 390,301 1,084,080 (693,779)
Wetland Restoration 109,194 104,327 4,867
Pulte Encore 206,383 197,178 9,205
Total 9,474,808$ 6,463,656$ 3,011,152$
Fund
Fund Balances
December 31,
10
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
2024 2025 2026 2027 2028 2029 2030 2031 2032 2033
Principal Interest
Debt
Service
Funds
We recommend the City
annually review current
and future resources to
pay the debt for the
2016A Bonds. We feel it is
good practice to review
current and future
resources for all debt
service funds. The Fund
is currently in deficit and
could indicate resources
are not sufficient to cover
future debt service
payments.
Final
Cash Total Outstanding Maturity
Balances Assets Debt Date
309 G.O. Equipment Certificates 85,237$ 85,237$ 2,895,000$ 2026/2028/2030/2032
311 G.O. Series 2020B 155,552 155,552 3,060,000 2038
312 G.O. Bonds 2016A (551,752) (322,085) 1,270,000 2032
313 G.O. Bonds 2018A 366,510 366,510 955,000 2034
314 G.O. Bonds 2023A 123,356 123,356 3,760,000
Total 178,903$ 408,570$ 11,940,000$
Total Remaining Interest Payments 2,554,318$
Debt Description
11
Water
Fund
Cash Flows from
Operations and
Cash Balances
$6,681,948
$4,254,564 $3,432,211 $4,150,268
$21,723,260
$-
$2,500,000
$5,000,000
$7,500,000
$10,000,000
$12,500,000
$15,000,000
$17,500,000
$20,000,000
$22,500,000
$25,000,000
2020 2021 2022 2023
Unspent Bond Proceeds
Cash Balance
Minimum Target Balance (Following Year Debt Service Plus 50% of Operating Costs)
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
2020 2020 2021 2021 2022 2022 2023 2023
Operating Receipts Connection Fees Operating Disbursements Debt Payments
12
Sewer
Fund
Cash Flows from
Operations and
Cash Balances
$1,243,873
$2,031,865
$2,772,835
$3,224,819
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2020 2021 2022 2023
Cash Balance
Minimum Target Balance (Following Year Debt Service Plus 50% of Operating Costs)
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
2020 2020 2021 2021 2022 2022 2023 2023
Operating Receipts Connection Fees Operating Disbursements Debt Payments
13
Cash and Investments Balances
$15,623,328
$21,300,218
$42,991,568
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
$40,000,000
$45,000,000
$50,000,000
2021 2022 2023
General Fund Capital Projects Funds Special Revenue Funds Debt Service Funds Enterprise Funds
The City does have approximately $15,000,000 remaining in unspent bond proceeds reflected in the
total cash amounts above, mainly in the enterprise funds.
14
Taxes
Key Performance Indicators
2019 2020 2021 2022 2023
Class 4 Cities $574 $606 $630 N/A N/A
Cities in Hennepin County $785 $847 $878 N/A N/A
City of Corcoran $737 $785 $832 $861 $960
$-
$200
$400
$600
$800
$1,000
$1,200
Taxes Per Capita
2019 2020 2021 2022 2023
Class 4 Cities 58.1%58.8%57.6%N/A N/A
Cities in Hennepin County 41.5%41.5%40.1%N/A N/A
City of Corcoran 45.2%45.0%43.5%43.2%42.1%
0.0%
10.0%
20.0%
30.0%
40.0%
50.0%
60.0%
70.0%
Tax Rates
15
Debt
Key Performance Indicators
2019 2020 2021 2022 2023
Class 4 Cities 14.16%13.39%13.38%N/A N/A
Cities in Hennepin County 13.23%12.80%12.62%N/A N/A
City of Corcoran 6.70%13.12%4.32%5.71%4.50%
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
12.00%
14.00%
16.00%
Debt Service Expenditures as a Percent of
Total Expenditures
2019 2020 2021 2022 2023
Class 4 Cities $2,005 $2,150 $2,198 N/A N/A
Cities in Hennepin County $1,751 $1,803 $1,817 N/A N/A
City of Corcoran $1,947 $2,656 $1,891 $1,888 $5,181
$-
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
Debt Per Capita
16
Expenditures
Key Performance Indicators
2019 2020 2021 2022 2023
Class 4 Cities $791 $839 $856 N/A N/A
Cities in Hennepin County $872 $913 $929 N/A N/A
City of Corcoran $865 $911 $1,013 $1,068 $1,096
$-
$200
$400
$600
$800
$1,000
$1,200
Current Expenditures Per Capita
2019 2020 2021 2022 2023
Class 4 Cities $426 $558 $527 N/A N/A
Cities in Hennepin County $369 $430 $447 N/A N/A
City of Corcoran $754 $274 $819 $998 $1,512
$-
$200
$400
$600
$800
$1,000
$1,200
$1,400
$1,600
Capital Expenditures Per Capita
17
Your Abdo Team
Andy Berg, CPA Justin Nilson, CPA Alex Trippel, CPA
Partner Partner Senior Associate
Zach Rome Jason Fagan Phien Doan
Associate Associate Associate
1
City of Corcoran
City Council Minutes
May 21, 2024 – 7:00 pm
The Corcoran City Council met on May 21, 2024, in Corcoran, Minnesota. The City
Council meeting was held in person and the public was present in person and remotely
through electronic means using the audio and video conferencing platform Zoom.
Mayor McKee, Councilor Bottema, Councilor Nichols, and Councilor Vehrenkamp were present. The fourth
councilmember seat was vacant.
City Administrator Tobin, City Clerk Friedrich, Interim Community Development Director Davis-McKeown, and
Director of Public Safety Gottschalk were present.
1.Call to Order/Roll Call
Mayor McKee called the meeting to order at 7:00 pm.
2.Pledge of Allegiance
Mayor McKee invited all in attendance to rise and join in the Pledge of Allegiance.
3.Agenda Approval
City Administrator Tobin noted item 7b and 7c have been removed; 7t Work Session Schedule has been
added for the third quarter; 9a Request for Approval for Conditional and Final Offer for the Assistant City
Administrator was added; 11a and 14a2 were removed from the agenda.
MOTION: made by Bottema, seconded by Vehrenkamp to approve the agenda as amended.
Voting Aye: McKee, Bottema, Vehrenkamp, and Nichols
(Motion carries 4:0)
4.Open Forum - None
5.Presentations/Recognitions
a. Proclamation – National Public Works Week
Resolution 2024-48 Recognizing National Public Works Week for the week of May 19-25, 2024. Councilor
thanked Public Works for their efforts, dedication, and contributions to the City of Corcoran.
b.Oath of Office – Interim Councilor Mark Lanterman
City Clerk Friedrich read the Council Oath of Office to Mr.Lanterman..
6.Commissioner Representatives
Planning Commissioner Corrine Brummond and Parks and Trails Commissioner Anderson were present.
7.Consent Agenda
a.May 9, 2024 DRAFT Regular Council Minutes
b. Removed: May 11, 2023 DRAFT Regular Council Minutes
c.Removed: May 25, 2023 DRAFT Work Session Minutes
d.Financial Claims May 21, 2024
e.Approval for Extra Financial Claims May 30, 2024
f.Rush Creek Reserve 4th Final Plat (City File 24-011)
g. Resolution 2024-47 Memorializing Approved City of Corcoran Organizational Restructure and
Impact
h.Resolution 2024-48 Recognizing National Public Works Week
i.Larkin Road Improvements – Bid Award
j.Resolution 2024-49 Charitable Gambling – St. Thomas the Apostle
k.Minnesota Department of Natural Resources Landowner Agreement – Phragmites
l.Water Tower - Pay Request 13
m.Hackamore Road Improvements – Change Order 3
n.NE Trunk Infrastructure Improvements – Material Quote
Agenda Item: 7a.
2
o.Council Approval for Special Election on November 5, 2024
p.Resolution 2024-60 Approving 2023 Transfers
q.Resolution 2024-61 Approving Temporary Liquor License – St. Thomas Church
r.2024 Corcoran Country Daze – Event Application
s.2024 Hamel Rodeo – Event Application
t.Added: Council Work Session Schedule for 3rd Quarter
Council asked items 6q, 6r, and 6s, 6t be pulled for further discussion.
MOTION: made by Nichols, seconded by Bottema to approve consent agenda items 6a and 6d-p as
presented.
Voting Aye: McKee, Bottema, Lanterman, Vehrenkamp, and Nichols
(Motion carries: 5:0)
Council noted for the record 6q, 6r, and 6s are community events in Corcoran, and noted noise may be an
issue during each of the events. Council noted the events are long-standing events in Corcoran and
supported by the community.
MOTION: made by Bottema, seconded by Vehrenkamp to approve consent agenda items 6q and 6r and 6s
as presented.
Voting Aye: McKee, Bottema, Lanterman, Vehrenkamp, and Nichols
(Motion carries: 5:0)
Council Work Session schedule for 3rd Quarter
MOTION: made by McKee, seconded by Lanterman to approve consent agenda items 6t as presented.
Voting Aye: McKee, Lanterman, Vehrenkamp, and Nichols Nay: Bottema
(Motion carries: 4:1)
8.Planning Business (Public Comment Opportunity)
Mayor McKee invited residents to communicate in-person during public comment opportunity for items 7b-e.
a. Public Hearing: Rush Creek Reserve Easement Vacation
Rush Creek Reserve 2nd Addition report presented by City Planner Lindahl. No public comment.
MOTION: made by McKee, seconded by Nichols, to close the Public Hearing.
Voting Aye: McKee, Bottema, Lanterman, Vehrenkamp, and Nichols
(Motion carries: 5:0)
Council noted neighborhood concerns and assurance that vacating the drainage and utility easement
will not impact their properties. Council noted construction noise and traffic as the neighborhood
develops will occur.
Virgil Spears, 8025 County Road 116, opined on fencing along his property that is adjacent to Rush Creek.
David Foy, 8115 County Road 116, questioned the drainage issue in the area of Rush Creek Reserve and
noted the historical flooding immediately north of the M/I development
City Administrator Tobin noted staff will address the issues brought forth by the two residents and will
respond with current information on the project. Council noted the action needed by Council indicates
approval to vacate the drainage and utility easement.
MOTION: made by Nichols, seconded by Bottema, to approve Resolution 2024-59 Vacation of Drainage and
Utility Easement For “Rush Creek Reserve 4th Addition” for M/I Homes of Minneapolis/St. Paul LLC
(PID 23-119-23-44-0021) (City File No. 24-011)
Voting Aye: McKee, Bottema, Lanterman, Vehrenkamp, and Nichols
(Motion carries: 5:0)
Mayor McKee asked the audience if anyone would like to comment on items 8a-b. No residents participated
in the public comment opportunity.
b. Dominos Concept
City Planner Lindahl outlined the concept plan and noted the sketch plan for a Domino's Pizza drive
thru at the intersection of 10 and 50.
Council reviewed traffic considerations, sign plan, landscaping requirements, impervious surface area,
and variances needed with the application. Council provided feedback to applicant with general
consensus of support of the concept idea.
3
c.Oswald Farms Concept report presented by City Planner Lindahl.
Council general consensus was not in favor of a distribution type development within the business
park area of Corcoran. Connor McCarthy, Developer and United Properties representative of the
project, thanked Council for the feedback on the Oswald Farms concept.
d.Heather Meadows 3rd Addition – OSP PP (City File 24-002)
Report presented by Community Development Director Davis. Council to continue discussion at June
27, 2024 meeting
e.Fairway Shores Villas – CPA, RZ, PP, PUD (City File 24-006)
Report presented by Community Development Director Davis.
MOTION: made by Bottema, seconded by Vehrenkamp to approve the following as presented:
Resolution 2024-53
Ordinance 2024-522
Ordinance 2024-523
Resolution 2024-54
Resolution 2024-55 as updated
Resolution 2024-56
Voting Aye: McKee, Bottema, Lanterman, Vehrenkamp, and Nichols
(Motion carries 5:0)
9.Unfinished Business
Authorize City Administrator to offer for Assistant City Administrator.
MOTION: made by Bottema, seconded by Vehrenkamp to approve making an employment offer for
Assistant City Administrator.
Voting Aye: McKee, Bottema, Lanterman, Vehrenkamp, and Nichols
(Motion carries 5:0)
Council discussed six month review for current City Administrator.
10.New Business - None
11.Staff Reports
a. Removed: 1st Quarter Financial Report
b.Cropland Weed Control Maintenance
c.Planning Report Update
12.Council Reports - None
13. 2024 City Council Schedule
14.Closed Session
a.Closed Session: Real Estate Property
1.Stieg Road Improvements (Tentative)
2. Removed: City Center Improvements (Tentative)
Mayor McKee recessed the Council meeting at 8:33 pm for the city council to go into closed session to
consider an offer for real estate or personal property. The following properties are the subject of the closed
meeting PID 01-119-23-31-0002.
Mayor McKee reconvened the Council meeting at 8:57 pm.
In the closed session, the City Council discussed an offer for real estate and personal property; staff was
provided direction.
10.Adjournment
MOTION: made by Vehrenkamp, seconded by Bottema to adjourn.
Voting Aye: McKee, Bottema, Lanterman, Vehrenkamp, and Nichols.
(Motion carries 5:0)
Meeting adjourned at 8:58 pm on May 21, 2024.
Nalisha Williams – Assistant City Administrator
Agenda Item 7b.
Council Meeting Date:7/25/2024
Prepared By:Jodie Peterson
Amount Project name
$0.00
-$
$620,871.52
$620,871.52
167,048.36$
787,919.88$
Date Paid to Amount Description
7/3/2024 THE HARTFORD 1,676.96$ Employee Disability Premium
7/5/2024 POSTALIA 800.00$ POSTAGE
7/8/2024 RevTrak 2,201.60$ Credit Card Processing Fee
7/8/2024 ADP PAYROLL FEES 533.54$ Payoll Processing Fee
7/8/2024 INVOICE CLOUD 1,383.53$ Credit Card Processing Fee
7/11/2024 ADP Wage Pay 125,005.98$ Net Payroll and Taxes
7/12/2024 Optum Bank 4,230.35$ Employee HSA
7/12/2024 MN PERA 25,539.31$ Employee Pension
7/15/2024 EMPOWER 5,677.09$ Employee Deferred Comp/Healthcare Savings
Total 167,048.36$
TOTAL EXPENDITURES FOR APPROVAL
Auto Deductions / Electronic Fund Transfer / Other Disbursements
ALL OTHER FINANCIAL CLAIMS
Check Register
(See attached Check Detail Registers)
Total Checks
Total of Auto Deductions
Total
Total Fund #500 =
(See attached Payments Detail)
FINANCIAL CLAIMS
CHECK RANGE
FUND #500 ESCROW CLAIMS
Paid to
SEE THE REGISTER FOR #500 CLAIMS
CHECK REGISTER - COUNCIL
INVOICE GL DISTRIBUTION REPORT FOR CITY OF CORCORAN 1/10Page: 07/19/2024 10:21 AM
User: jpeterson
DB: Corcoran
EXP CHECK RUN DATES 07/12/2024 - 07/25/2024
JOURNALIZED
PAID - CHECK TYPE: PAPER CHECK
Check AmountChk DateInvoice Invoice Desc.VendorInvoice DateGL Number
Check 35715
3571531.98 07/25/24130036141LB NYLON TRIMMER LINEACME TOOLS07/09/24100-45200-50210
3571579.90 07/25/24130047083 LB. X-LINEACME TOOLS07/09/24100-45200-50210
35715(31.98)07/25/24130139941 LB. NYLON LINE CREDITACME TOOLS07/10/24100-45200-50210
79.90 Total For Check 35715
Check 35716
35716697.55 07/25/2471186061424PVC FITTINGS, CLAMPS AND LABORADVANCED IRRIGATION, INC.06/17/24100-45200-50221
697.55 Total For Check 35716
Check 35717
3571728.20 07/25/241XGW-RTKP-YV6GPHONE CASEAMAZON CAPITAL SERVICES06/26/24100-41410-50210
3571794.38 07/25/241P66-XX63-DX66ARCHITECTURAL SCALE RULERS AND KEYAMAZON CAPITAL SERVICES07/01/24100-41900-50210
3571759.47 07/25/241LJQ-X94Q-YQHGPHONE CASES AND SCREEN PROTECTORSAMAZON CAPITAL SERVICES06/30/24100-42100-50321
182.05 Total For Check 35717
Check 35718
3571831.84 07/25/242665837UNLEADED FUELBEAUDRY OIL COMPANY07/01/24100-41900-50212
357181,448.51 07/25/242665837UNLEADED FUELBEAUDRY OIL COMPANY07/01/24100-42100-50212
35718111.42 07/25/242665837UNLEADED FUELBEAUDRY OIL COMPANY07/01/24100-43100-50212
357181,536.47 07/25/242665836ULS DYED KODIAK DIESEL FUELBEAUDRY OIL COMPANY07/01/24100-43100-50212
3,128.24 Total For Check 35718
Check 35719
35719136.08 07/25/24147554AIR FILTERSC L BENSEN CO INC07/02/24100-45200-50210
136.08 Total For Check 35719
Check 35720
35720248.75 07/25/245802-5BP24-0001 CHASTEK FARMS LEGAL SERVCARSON, CLELLAND & SCHREDER07/16/24100-00000-22205
35720527.00 07/25/245802-2BP24-0003 CHASTEK FARMS LEGAL SERVCARSON, CLELLAND & SCHREDER07/16/24100-00000-22205
35720130.50 07/25/245802-3BP24-0024 HEATHER MEADOWS LEGAL SECARSON, CLELLAND & SCHREDER07/16/24100-00000-22205
35720290.00 07/25/245802-4BP23-0017 RED BARN LEGAL SERIVCESCARSON, CLELLAND & SCHREDER07/16/24100-00000-22205
35720145.00 07/25/245802-6RUSH CREEK RESERVE 4TH ADDITION LECARSON, CLELLAND & SCHREDER07/02/24100-00000-22205-098
357203,509.00 07/25/245802LEGAL SERVICES - JUNE 2024CARSON, CLELLAND & SCHREDER07/02/24100-41600-50300
35720543.75 07/25/245802-7CROUSE LAND PURCHASE LEGAL INVOICECARSON, CLELLAND & SCHREDER07/02/24100-41600-50300
35720304.50 07/25/245802-8BREDAHL LAND PURCHASE LEGAL INVOICCARSON, CLELLAND & SCHREDER07/02/24100-41600-50300
357202,809.55 07/25/245802LEGAL SERVICES - JUNE 2024CARSON, CLELLAND & SCHREDER07/02/24100-42100-50304
8,508.05 Total For Check 35720
Check 35721
3572117.10 07/25/2407062024GAS BILL JUNE 2024CENTERPOINT ENERGY 07/08/24100-41900-50381
3572122.86 07/25/2407062024GAS BILL JUNE 2024CENTERPOINT ENERGY 07/08/24100-43100-50381
39.96 Total For Check 35721
Check 35722
3572231.71 07/25/244198491928CITY HALL FLOOR MATSCINTAS - 47007/10/24100-41900-50400
3572225.95 07/25/244197700667SMALL SHOP TOWELSCINTAS - 47007/02/24100-43100-50400
357225.40 07/25/244198491963DISPOSABLE BATHROOM MAT/UNIFORMSCINTAS - 47007/10/24100-43100-50400
3572225.95 07/25/244198492012SMALL SHOP TOWELSCINTAS - 47007/10/24100-43100-50400
3572229.58 07/25/244197700638UNIFORMS/DISPOSABLE BATHROOM MATSCINTAS - 47007/02/24100-43100-50400
35722791.47 07/25/244197700704UNIFORMSCINTAS - 47007/02/24100-43100-50417
35722195.27 07/25/24419849208UNIFORMSCINTAS - 47007/10/24100-43100-50417
3572264.22 07/25/244198491963DISPOSABLE BATHROOM MAT/UNIFORMSCINTAS - 47007/10/24100-43100-50417
35722(623.16)07/25/249278629073UNIFORM CREDIT MEMOCINTAS - 47007/03/24100-43100-50417
3572289.30 07/25/244197700638UNIFORMS/DISPOSABLE BATHROOM MATSCINTAS - 47007/02/24100-43100-50417
CHECK REGISTER - COUNCIL
INVOICE GL DISTRIBUTION REPORT FOR CITY OF CORCORAN 2/10Page: 07/19/2024 10:21 AM
User: jpeterson
DB: Corcoran
EXP CHECK RUN DATES 07/12/2024 - 07/25/2024
JOURNALIZED
PAID - CHECK TYPE: PAPER CHECK
Check AmountChk DateInvoice Invoice Desc.VendorInvoice DateGL Number
Check 35722
635.69 Total For Check 35722
Check 35723
3572335.00 07/25/24BP22-0033 7/24BP23-0033 THARP ACCESSORY CITY OF CORCORAN07/15/24100-00000-22205
35723601.25 07/25/24BP24-0036 06/24BP24-0036 HOPE MEADOWS STAFF TIME CITY OF CORCORAN07/15/24100-00000-22205
35723390.00 07/25/24BP24-0024 06/24BP24-0024 HEATHER MEADOWS STAFF PLCITY OF CORCORAN07/15/24100-00000-22205
35723487.50 07/25/24BP24-0029 06/24BP24-0029 UPWARD ACRES STAFF TIME CITY OF CORCORAN07/15/24100-00000-22205
3572365.00 07/25/24BP23-0038 06/24BP23-0038 MINKS PLAT STAFF TIME 06CITY OF CORCORAN07/15/24100-00000-22205
3572316.25 07/25/24BP24-0029 6/24BP24-0029 UPWARD ACRES STAFF TIME CITY OF CORCORAN07/15/24100-00000-22205
35723243.75 07/25/24BP23-0057 06/24BP23-057 WOODLAND HILLS STAFF TIME CITY OF CORCORAN07/15/24100-00000-22205
35723747.50 07/25/24BP24-0001 06/24BP24-001 CHASTEK FARM STAFF TIME 0CITY OF CORCORAN07/15/24100-00000-22205
3572365.00 07/25/24BP23-0014 06/24BP23-014 BENNETT GARAGE STAFF TIME CITY OF CORCORAN07/15/24100-00000-22205
35723113.75 07/25/24BP24-0011 06/24BP24-011 FAIRWAY SHORES STAFF TIME CITY OF CORCORAN07/15/24100-00000-22205
3572381.25 07/25/24BP24-0038 06/25BP24-038 DOMINOS STAFF TIME 06/24CITY OF CORCORAN07/15/24100-00000-22205
3572348.75 07/25/24BP24-0014 06/24BP24-0014 CORCORAN INDUSTRIAL NE CITY OF CORCORAN07/15/24100-00000-22205
3572316.25 07/25/24BP22-0029 06/24BP22-0029 PRO-TECH STAFF TIME 06/2CITY OF CORCORAN07/15/24100-00000-22205
3572332.50 07/25/24BP24-0035 06/24BP24-0035 NEW MAHAVAN STAFF PLANNECITY OF CORCORAN07/15/24100-00000-22205
35723178.75 07/25/24BP24-0032 06/24BP24-0032 CAMP SOLBERG STAFF TIME CITY OF CORCORAN07/15/24100-00000-22205
3572332.50 07/25/24BP24-0026 06/24BP24-0026 ERICKSON GARAGE STAFF TICITY OF CORCORAN07/15/24100-00000-22205
3572332.50 07/25/24BP24-0028 06/24BP24-0028 BROWN GARAGE STAFF TIME CITY OF CORCORAN07/15/24100-00000-22205
3,187.50 Total For Check 35723
Check 35724
3572479,681.82 07/25/242024-00000010CHANKAHDA TRAIL/HACKAMORE RD IMPROCITY OF PLYMOUTH07/15/24419-43100-50300
79,681.82 Total For Check 35724
Check 35725
35725269.18 07/25/2407052024CITY HALL/POLICE INTERNETCOMCAST - 002320207/05/24100-41900-50321
35725269.17 07/25/2407052024CITY HALL/POLICE INTERNETCOMCAST - 002320207/05/24100-42100-50321
538.35 Total For Check 35725
Check 35726
35726128.52 07/25/2407052024PHONE SERVICES 07/09/2024-08/09/20COMCAST 004489307/05/24100-43100-50321
128.52 Total For Check 35726
Check 35727
357273,993.00 07/25/24378930ONSITE AND REMOTE IT SUPPORTCOMPUTER INTEGRATION TECH06/30/24100-41920-50300
3,993.00 Total For Check 35727
Check 35728
3572886.00 07/25/24100X08155108PD OFFICE WATERCULLIGAN BOTTLED WATER06/30/24100-42100-50210
86.00 Total For Check 35728
Check 35729
357294,151.89 07/25/24267339TOOTH 4 POINT STEEL/CUTTER SHAFT/WDIAMOND MOWERS07/12/24100-43100-50225
4,151.89 Total For Check 35729
Check 35730
3573087.07 07/25/241007148AUG 8 CROW RIVER NEWS PUBLIC HEARIECM PUBLISHERS INC07/11/24100-41130-50350
35730118.73 07/25/241006183AFFIDAVITS OF CANDIDACYECM PUBLISHERS INC07/04/24100-41410-50210
35730110.81 07/25/241005207MALTENE RESTORATIVE SEALECM PUBLISHERS INC06/27/24100-41900-50350
316.61 Total For Check 35730
Check 35731
357312,969.40 07/25/240532823METER FLANGE KITSFERGUSON WATERWORKS #251807/10/24601-49400-50210
CHECK REGISTER - COUNCIL
INVOICE GL DISTRIBUTION REPORT FOR CITY OF CORCORAN 3/10Page: 07/19/2024 10:21 AM
User: jpeterson
DB: Corcoran
EXP CHECK RUN DATES 07/12/2024 - 07/25/2024
JOURNALIZED
PAID - CHECK TYPE: PAPER CHECK
Check AmountChk DateInvoice Invoice Desc.VendorInvoice DateGL Number
Check 35731
357314,846.20 07/25/240532819COPPERHORN PIPE LESS SWIVELSFERGUSON WATERWORKS #251807/10/24601-49400-50210
357314,846.20 07/25/240532821COPPERHORN PIPE LESS SWIVELFERGUSON WATERWORKS #251807/10/24601-49400-50210
12,661.80 Total For Check 35731
Check 35732
35732153.22 07/25/244060315JUNE 2024 SUPPORT SERVICESGOPHER STATE ONE CALL06/30/24601-49400-50380
35732153.23 07/25/244060315JUNE 2024 SUPPORT SERVICESGOPHER STATE ONE CALL06/30/24602-49450-50380
306.45 Total For Check 35732
Check 35733
35733384.62 07/25/2407152024DEPENDENT CARE REIMBURSEMENTMATT GOTTSCHALK07/15/24100-00000-21710
384.62 Total For Check 35733
Check 35734
357345.00 07/25/241000229301VIEW RECORDED DOCUMENTS FEESHENNEPIN COUNTY ACCOUNTS REC07/08/24100-41910-50300
5.00 Total For Check 35734
Check 35735
357351,512.62 07/25/241000228602RADIO FLEET/MDC FEE JUNE 2024HENNEPIN COUNTY INFO TECH07/02/24100-42100-50323
35735333.36 07/25/2410000228658RADIO FLEET FEE 06/2024HENNEPIN COUNTY INFO TECH07/02/24100-43100-50323
1,845.98 Total For Check 35735
Check 35736
357361,500.00 07/25/2407192024RECRUITMENT AND RETENTION REIMBURSKELSEY MEER07/19/24100-43100-50307
1,500.00 Total For Check 35736
Check 35737
3573730.00 07/25/2427594CITY DECALSKENTCO SIGNS07/02/24100-43100-50220
30.00 Total For Check 35737
Check 35738
3573832.38 07/25/2407022024DATA REQUEST FEE PARTIAL REFUNDKIRK HAGBERG07/02/24100-00000-34100
32.38 Total For Check 35738
Check 35739
35739955.00 07/25/2430015POLICE EVENT - SEWER LINE VIDEO ANKOTHRADE SEWER WATER EXCAVAT06/18/24100-42100-50210
955.00 Total For Check 35739
Check 35740
3574080.00 07/25/2407172024COACHING REFUND KYLE ROGERS07/17/24100-00000-34790
80.00 Total For Check 35740
Check 35741
35741240.00 07/25/2435731COOK LAKE HIGHLANDS - NEW HORIZONLANDFORM PROFESSIONAL SERVIC07/10/24100-00000-11501
357411,067.50 07/25/2435707CORCORAN STORAGE II CITY FILE 23-0LANDFORM PROFESSIONAL SERVIC07/16/24100-00000-22205
35741120.00 07/25/2435708BP23-0042 3019 ADDITION CPA LANDFORM PROFESSIONAL SERVIC07/16/24100-00000-22205
3574180.00 07/25/2435709BP23-0051 PIONEER TRAIL INDUSTRIAL LANDFORM PROFESSIONAL SERVIC07/16/24100-00000-22205
3574180.00 07/25/2435711BP24-0024 HEATHER MEADOWSLANDFORM PROFESSIONAL SERVIC07/16/24100-00000-22205
35741160.00 07/25/2435712BP24-0006 OSWALD FARM CONCEPTLANDFORM PROFESSIONAL SERVIC07/09/24100-00000-22205
35741608.00 07/25/2435713BP23-0014 RED BARN FP AND VARIANCELANDFORM PROFESSIONAL SERVIC07/09/24100-00000-22205
35741425.00 07/25/2435713-3BP23-0015 RED BARN FP AND VARIANCELANDFORM PROFESSIONAL SERVIC07/09/24100-00000-22205
3574174.50 07/25/2435713-2BP23-0017 RED BARN FP AND VARIANCELANDFORM PROFESSIONAL SERVIC07/09/24100-00000-22205
35741280.00 07/25/2435714BP24-0014 CORCORAN INDUSTRIAL NE CLANDFORM PROFESSIONAL SERVIC07/16/24100-00000-22205
3574140.00 07/25/2435716BP24-0029 UPWARD ACRES 24-015LANDFORM PROFESSIONAL SERVIC07/16/24100-00000-22205
357411,037.50 07/25/2435718BP24-0034 KARINIEMI ORCHARD 24-024LANDFORM PROFESSIONAL SERVIC07/16/24100-00000-22205
CHECK REGISTER - COUNCIL
INVOICE GL DISTRIBUTION REPORT FOR CITY OF CORCORAN 4/10Page: 07/19/2024 10:21 AM
User: jpeterson
DB: Corcoran
EXP CHECK RUN DATES 07/12/2024 - 07/25/2024
JOURNALIZED
PAID - CHECK TYPE: PAPER CHECK
Check AmountChk DateInvoice Invoice Desc.VendorInvoice DateGL Number
Check 35741
35741480.00 07/25/2435719BP24-0036 HOPE MEADOWS CITY FILE 2LANDFORM PROFESSIONAL SERVIC07/16/24100-00000-22205
35741895.00 07/25/2435720BP24-035 NEW MAHAVEN CONCEPT PLAN LANDFORM PROFESSIONAL SERVIC07/16/24100-00000-22205
35741135.00 07/25/2435681KARINEIMI FINAL PLAT 20-036LANDFORM PROFESSIONAL SERVIC07/08/24100-00000-22205
35741120.00 07/25/2435677BASS LAKE CROSSING 2ND FP/FINAL PULANDFORM PROFESSIONAL SERVIC07/08/24100-00000-22205-009
3574140.00 07/25/2435694BECHTOLD FARMS (CITY FILE 22-024)LANDFORM PROFESSIONAL SERVIC07/08/24100-00000-22205-013
35741180.00 07/25/2435730COOK LAKE HIGHLANDS FP/FPUD #21-05LANDFORM PROFESSIONAL SERVIC07/10/24100-00000-22205-017
35741175.00 07/25/2435684TAVERA 2ND ADD CITY FILE 21-036LANDFORM PROFESSIONAL SERVIC07/08/24100-00000-22205-056
35741270.00 07/25/2435682TAVERA FP & FPUD 20-042LANDFORM PROFESSIONAL SERVIC07/08/24100-00000-22205-056
3574180.00 07/25/2435710TAVERA 6TH FPUD AND FP 23-032LANDFORM PROFESSIONAL SERVIC07/09/24100-00000-22205-056
35741170.00 07/25/2435695TAVERA 4TH FPUD AND FP 22-028LANDFORM PROFESSIONAL SERVIC07/08/24100-00000-22205-056
3574190.00 07/25/2435680RAVINIA 15TH FP PUD AMENDMENTS 20-LANDFORM PROFESSIONAL SERVIC07/08/24100-00000-22205-058
3574190.00 07/25/2435663RAVINIA 5TH ADDITION FINAL PUD/PLALANDFORM PROFESSIONAL SERVIC07/03/24100-00000-22205-061
3574140.00 07/25/2435675RAVINIA 7TH ADDITION FINAL PUD/FINLANDFORM PROFESSIONAL SERVIC07/08/24100-00000-22205-062
3574190.00 07/25/2435676RAVINIA 9TH FP AND FINAL PUD 17-04LANDFORM PROFESSIONAL SERVIC07/08/24100-00000-22205-064
35741202.50 07/25/2435683NAPA CUP & SP CITY FILE 21-004LANDFORM PROFESSIONAL SERVIC07/08/24100-00000-22205-075
35741135.00 07/25/2435678NELSON TRUCKING CUP 20-022LANDFORM PROFESSIONAL SERVIC07/08/24100-00000-22205-076
3574190.00 07/25/2435692BELLWETHER 9TH FP & FPUD CITY FILE LANDFORM PROFESSIONAL SERVIC07/08/24100-00000-22205-087
35741225.00 07/25/2435688BELLWETHER 8TH FP & FPUD CITY FILE LANDFORM PROFESSIONAL SERVIC07/08/24100-00000-22205-087
35741130.00 07/25/2435685AMBERLEY & BELLWETHER 6TH CITY FILLANDFORM PROFESSIONAL SERVIC07/08/24100-00000-22205-087
357411,212.50 07/25/2435717BELLWETHER 10TH FP PUD VAC (24-020LANDFORM PROFESSIONAL SERVIC07/09/24100-00000-22205-087
35741265.00 07/25/2435690RUSH CREEK RESERVE 2ND & FPUD PROJLANDFORM PROFESSIONAL SERVIC07/08/24100-00000-22205-098
3574190.00 07/25/2435679RUSH CREEK RESERVE 20-030LANDFORM PROFESSIONAL SERVIC07/08/24100-00000-22205-098
35741685.00 07/25/2435715RUSH CREEK RESERVE 4TH FP CITY FILLANDFORM PROFESSIONAL SERVIC07/09/24100-00000-22205-098
35741215.00 07/25/2435706RUSH CREEK RESERVE 23-007LANDFORM PROFESSIONAL SERVIC07/09/24100-00000-22205-098
35741135.00 07/25/2435727SCHERBER CUP AND SP (CITY FILE 21-LANDFORM PROFESSIONAL SERVIC07/09/24100-00000-22205-110
35741135.00 07/25/2435691GARAGES TOO FP 22-015LANDFORM PROFESSIONAL SERVIC07/08/24100-00000-22205-111
35741255.00 07/25/2435693ST THERESE FINAL PLAT CITY FILE 22LANDFORM PROFESSIONAL SERVIC07/08/24100-00000-22205-117
35741135.00 07/25/2435696WHE FINAL PLAT CITY FILE 22-041LANDFORM PROFESSIONAL SERVIC07/16/24100-00000-22205-128
35741135.00 07/25/2435698WALCOTT GLEN VACATION CITY FILE 22LANDFORM PROFESSIONAL SERVIC07/16/24100-00000-22205-132
357412,870.00 07/25/2435721CITY BUSINESSLANDFORM PROFESSIONAL SERVIC07/09/24100-41910-50300
3574180.00 07/25/2435689WATER TREATMENT FACILITY SP 22-010LANDFORM PROFESSIONAL SERVIC07/08/24601-00000-16500
35741135.00 07/25/2435697NE WATER TREATMENT SITE PLAN 22-05LANDFORM PROFESSIONAL SERVIC07/08/24601-49400-50303
14,197.50 Total For Check 35741
Check 35742
3574233.40 07/25/24INV4046394CITY HALL LIGHT BULBSLIGHTBULBS.COM07/05/24100-41900-50210
33.40 Total For Check 35742
Check 35743
3574312.72 07/25/2407152024ELECTION TRAINING PARKING REIMBURSLINDA CANTON07/15/24100-41410-50331
12.72 Total For Check 35743
Check 35744
35744946.00 07/25/2407032024LABOR RELATION SERVICES JUNE 2024MADDEN, GALANTER, HANSEN LLP07/03/24100-41600-50300
946.00 Total For Check 35744
Check 35745
35745184.28 07/25/24060720242ND QTR WATER USAGE PER SHARED AGRCITY OF MAPLE GROVE07/01/24601-49400-50310
184.28 Total For Check 35745
Check 35746
3574611,779.00 07/25/2422054ANNUAL DOWNTOWN DISTRICT CONNECTIOCITY OF MAPLE GROVE07/01/24601-49400-50310
11,779.00 Total For Check 35746
CHECK REGISTER - COUNCIL
INVOICE GL DISTRIBUTION REPORT FOR CITY OF CORCORAN 5/10Page: 07/19/2024 10:21 AM
User: jpeterson
DB: Corcoran
EXP CHECK RUN DATES 07/12/2024 - 07/25/2024
JOURNALIZED
PAID - CHECK TYPE: PAPER CHECK
Check AmountChk DateInvoice Invoice Desc.VendorInvoice DateGL Number
Check 35747
3574796,738.06 07/25/24220562ND QTR 2024 WATER USAGE CHARGES FCITY OF MAPLE GROVE06/30/24601-49400-50311
96,738.06 Total For Check 35747
Check 35748
35748130.00 07/25/242812MANDATORY CHECK-INMARIE RIDGEWAY LICSW, LLC06/30/24100-41900-50300
35748130.00 07/25/242745MANDATORY CHECK IN MARIE RIDGEWAY LICSW, LLC05/31/24100-41900-50300
260.00 Total For Check 35748
Check 35749
357491,250.00 07/25/2407112024DEPENDENT CARE REIMBURSEMENT/PE LIKEVIN MATTSON07/11/24100-00000-21710
35749122.50 07/25/2407112024DEPENDENT CARE REIMBURSEMENT/PE LIKEVIN MATTSON07/11/24100-43100-50433
1,372.50 Total For Check 35749
Check 35750
3575014.97 07/25/24339892 GALLON TANK SPRAYERMENARDS MAPLE GROVE06/24/24100-42100-50210
3575079.99 07/25/243386596" X 24" STEEL FRAMEMENARDS MAPLE GROVE06/21/24100-42100-50223
3575019.69 07/25/2433720SHOP PARTS-BLACK CAP/BLACK ST ELBOMENARDS MAPLE GROVE06/18/24100-43100-50210
3575089.12 07/25/2432797GENTRY POST MOUNT COMBOMENARDS MAPLE GROVE05/28/24100-43100-50210
3575042.71 07/25/2432421DOOR STOP KICKDOWN AND EXTENDER TEMENARDS MAPLE GROVE05/20/24100-43100-50210
35750233.28 07/25/2431993LIMESTONEMENARDS MAPLE GROVE05/10/24100-43100-50210
3575083.04 07/25/2431982LIMESTONE AND CLEARWELD SYRINGEMENARDS MAPLE GROVE05/10/24100-43100-50210
35750693.74 07/25/2431913REBBAR/FISH TAPE/STR THHNMENARDS MAPLE GROVE05/08/24100-43100-50210
3575029.99 07/25/2432429REPLACEMENT REFRIGERATOR FILTER MENARDS MAPLE GROVE05/20/24100-43100-50223
1,286.53 Total For Check 35750
Check 35751
3575123,413.36 07/25/240001175378WASTE WATER SERVICES AUGUST 2024METROPOLITAN COUNCIL ENVIRO07/01/24602-49450-50312
23,413.36 Total For Check 35751
Check 35752
3575286,975.00 07/25/2406-2024JUNE 2024 SAC CHARGESMETROPOLITAN COUNCIL07/01/24602-00000-20800
35752(869.75)07/25/2406-2024JUNE 2024 SAC CHARGESMETROPOLITAN COUNCIL07/01/24602-00000-36200
86,105.25 Total For Check 35752
Check 35753
357531,331.66 07/25/24P00018783MATERIAL TESTING AND INSPECTIONMN DEPT OF TRANSPORTATION07/09/24408-48010-50300
1,331.66 Total For Check 35753
Check 35754
35754420.00 07/25/24031642024 MRPA ANNUAL CONFERENCE ENROLLMN RECREATION/PARK ASSOC07/14/24100-45100-50207
420.00 Total For Check 35754
Check 35755
357553,156.00 07/25/24Q2-20242024 2ND QUARTER UNEMPLOYMENT BENEMN UNEMPLOYMENT INSURANCE07/09/24100-41500-50140
3,156.00 Total For Check 35755
Check 35756
357561,387.26 07/25/248281930208SINGLE UNIT CHARGERS, MICROPHONESMOTOROLA SOLUTIONS INC07/09/24100-42100-50210
35756235.89 07/25/241411101891BODY CAMERA ANNUAL LICENSE AND SUPMOTOROLA SOLUTIONS INC07/12/24100-42100-50308
1,623.15 Total For Check 35756
Check 35757
3575759.99 07/25/245460983MO WTY BATTERY - TRAVERSENAPA AUTO PARTS - Corcoran06/28/24100-41900-50403
3575733.09 07/25/24548127REDUCERNAPA AUTO PARTS - Corcoran07/10/24100-43100-50210
35757163.56 07/25/24548347FRONT DISC BRAKES AND ROTORSNAPA AUTO PARTS - Corcoran07/11/24100-43100-50210
CHECK REGISTER - COUNCIL
INVOICE GL DISTRIBUTION REPORT FOR CITY OF CORCORAN 6/10Page: 07/19/2024 10:21 AM
User: jpeterson
DB: Corcoran
EXP CHECK RUN DATES 07/12/2024 - 07/25/2024
JOURNALIZED
PAID - CHECK TYPE: PAPER CHECK
Check AmountChk DateInvoice Invoice Desc.VendorInvoice DateGL Number
Check 35757
357572,148.90 07/25/24548084HOSE FITTINGS AND HYDRAULIC HOSES NAPA AUTO PARTS - Corcoran07/10/24100-43100-50220
357577.27 07/25/24547219FUSESNAPA AUTO PARTS - Corcoran07/05/24100-45200-50210
3575723.47 07/25/24546911TOOLSNAPA AUTO PARTS - Corcoran07/02/24100-45200-50210
2,436.28 Total For Check 35757
Check 35758
35758192.31 07/25/2407152024DEPENDENT CARE REIMBURSEMENTNATALIE DAVIS MCKEOWN07/15/24100-00000-21710
192.31 Total For Check 35758
Check 35759
3575935.58 07/25/24370774422001OFFICE SUPPLIES - NOTEBOOKS AND WAODP BUSINESS SOLUTIONS, LLC07/02/24100-41900-50200
35.58 Total For Check 35759
Check 35760
35760677.75 07/25/2407012024WELLNESS TRAVEL REIMBURSEMENTJESSE OLSON07/01/24100-42100-50307
677.75 Total For Check 35760
Check 35761
3576111,494.98 07/25/24E239195480" REAR FACING SERIAL 62022RDO EQUIPMENT CO.06/26/24416-43100-50580
11,494.98 Total For Check 35761
Check 35762
35762919.23 07/25/240894-006747752RECYCLING SERVICES JUNE 2024REPUBLIC SERVICES06/30/24100-43201-50300
919.23 Total For Check 35762
Check 35763
35763253.31 07/25/240894-006741475PUBLIC WORKS GARBAGE JUNE 2024REPUBLIC SERVICES06/30/24100-43100-50380
253.31 Total For Check 35763
Check 35764
3576487.79 07/25/240894-006742524WILDFLOWER PARK GARBAGE JULY 2024REPUBLIC SERVICES06/30/24100-45200-50380
87.79 Total For Check 35764
Check 35765
3576583,089.27 07/25/24071520242ND QTR 2024 FIRE PROTECTION - ROGCITY OF ROGERS03/01/24100-42200-50300
83,089.27 Total For Check 35765
Check 35766
357662,655.00 07/25/24A48969REPLACE CITY HALL POWER DOOR OPERARUSSELL SECURITY RESOURCE IN07/03/24100-41900-50401
2,655.00 Total For Check 35766
Check 35767
357674,923.50 07/25/24S332909GUN STORAGE FOR EVIDENCE AND PATROSECURELT TACTICAL07/10/24416-42100-50210
4,923.50 Total For Check 35767
Check 35768
35768264.42 07/25/24412439PARK RULES SIGNSIGN SOLUTIONS USA06/28/24100-45200-50210
264.42 Total For Check 35768
Check 35769
3576979.00 07/25/242252244BP24-0009 FAIRWAY SHORES STANTEC CONSULTING SERVICES07/15/24100-00000-22205
35769144.00 07/25/242252247BP24-0024 HEATHER MEADOWS 3RD ADDISTANTEC CONSULTING SERVICES07/15/24100-00000-22205
357691,145.00 07/25/242252251BP24-0027 DOMINOS STANTEC CONSULTING SERVICES07/15/24100-00000-22205
35769103.60 07/25/242252251-2BP24-0038 DOMINOS STANTEC CONSULTING SERVICES07/15/24100-00000-22205
357691,886.25 07/25/242252237BP23-0047 HOPE COMMUNITYSTANTEC CONSULTING SERVICES07/15/24100-00000-22205
CHECK REGISTER - COUNCIL
INVOICE GL DISTRIBUTION REPORT FOR CITY OF CORCORAN 7/10Page: 07/19/2024 10:21 AM
User: jpeterson
DB: Corcoran
EXP CHECK RUN DATES 07/12/2024 - 07/25/2024
JOURNALIZED
PAID - CHECK TYPE: PAPER CHECK
Check AmountChk DateInvoice Invoice Desc.VendorInvoice DateGL Number
Check 35769
357691,886.25 07/25/242252237-2BP24-0036 HOPE COMMUNITYSTANTEC CONSULTING SERVICES07/15/24100-00000-22205
35769774.20 07/25/242252248BP24-0034 KARINIEMI ORCHARDSSTANTEC CONSULTING SERVICES07/15/24100-00000-22205
35769681.00 07/25/242252243BP24-0021 KWIK TRIPSTANTEC CONSULTING SERVICES07/15/24100-00000-22205
35769585.00 07/25/242252234BP23-0051 PIONEER TRAIL INDUSTRIAL STANTEC CONSULTING SERVICES07/15/24100-00000-22205
35769824.60 07/25/242252249BP24-0029 UPWARD ACRESSTANTEC CONSULTING SERVICES07/15/24100-00000-22205
35769430.40 07/25/242252245BP23-0053 WOODLAND HILLSSTANTEC CONSULTING SERVICES07/15/24100-00000-22205
35769762.50 07/25/242252245-2BP23-0056 WOODLAND HILLSSTANTEC CONSULTING SERVICES07/15/24100-00000-22205
357691,856.95 07/25/242252245-3BP23-0057 WOODLAND HILLSSTANTEC CONSULTING SERVICES07/15/24100-00000-22205
35769506.60 07/25/242252246BP24-0006 OSWALD FARMSTANTEC CONSULTING SERVICES07/15/24100-00000-22205
357693,434.60 07/25/242252253WCA PROJECTSSTANTEC CONSULTING SERVICES06/28/24100-00000-22205
35769172.50 07/25/242252252LARKIN ROAD IMPROVEMENTS - WHE ESCSTANTEC CONSULTING SERVICES06/28/24100-00000-22205
35769852.35 07/25/2422522470KARINIEMI-MEADOWSSTANTEC CONSULTING SERVICES06/28/24100-00000-22205
35769237.36 07/25/242252242SCHERBER CR 30STANTEC CONSULTING SERVICES06/28/24100-00000-22205
357697,527.44 07/25/242252228BELLWETHERSTANTEC CONSULTING SERVICES06/28/24100-00000-22205
357691,810.46 07/25/242252250BASS LAKE CROSSINGSTANTEC CONSULTING SERVICES06/28/24100-00000-22205-008
35769908.51 07/25/242252241BECHTOLD FARMSTANTEC CONSULTING SERVICES06/28/24100-00000-22205-013
357692,073.07 07/25/242252229COOK LAKE HIGHLANDSSTANTEC CONSULTING SERVICES06/28/24100-00000-22205-017
357699,080.61 07/25/242252230TAVERASTANTEC CONSULTING SERVICES06/28/24100-00000-22205-056
357692,364.70 07/25/242252227RAVINIASTANTEC CONSULTING SERVICES06/28/24100-00000-22205-058
35769734.50 07/25/242252259STIEG ROAD IMPROVEMENTSSTANTEC CONSULTING SERVICES06/28/24100-00000-22205-087
357691,422.95 07/25/242252236AMBERLY (1,2) BELLWETHER (6,7,9)STANTEC CONSULTING SERVICES06/28/24100-00000-22205-087
357691,170.50 07/25/242239018-4WCA PROJECTSSTANTEC CONSULTING SERVICES05/31/24100-00000-22205-098
35769144.20 07/25/242252253WCA PROJECTSSTANTEC CONSULTING SERVICES06/28/24100-00000-22205-098
357697,180.13 07/25/242252233RUSH CREEK RESERVESTANTEC CONSULTING SERVICES06/28/24100-00000-22205-098
357691,259.45 07/25/242252239GARAGES TOOSTANTEC CONSULTING SERVICES06/28/24100-00000-22205-111
35769845.21 07/25/242252238BP22-0001 ST THERESESTANTEC CONSULTING SERVICES07/15/24100-00000-22205-117
35769125.50 07/25/242252235BP22-0015 WALCOTT GLENNSTANTEC CONSULTING SERVICES07/15/24100-00000-22205-132
357693,002.69 07/25/242252235-2BP22-0023 WALCOTT GLENNSTANTEC CONSULTING SERVICES07/15/24100-00000-22205-132
357694,082.60 07/25/242239020NEW CONSTRUCTION INSPECTIONSTANTEC CONSULTING SERVICES05/31/24100-42400-50303
357692,539.00 07/25/242252257NEW CONSTRUCTION INSPECTIONSTANTEC CONSULTING SERVICES06/28/24100-42400-50303
357695,398.00 07/25/242252254GENERAL ENGINEERING SERVICESSTANTEC CONSULTING SERVICES06/28/24100-43170-50300
3576986.25 07/25/24225225566TH STREET DESIGN AND CONSTRUCTIOSTANTEC CONSULTING SERVICES06/28/24408-48005-50530
3576925,597.80 07/25/242252260CITY CENTER DR & 79TH PLACE STREETSTANTEC CONSULTING SERVICES06/28/24408-48010-50303
3576918,346.25 07/25/242252258WATER SUPPLY, TREATMENT, AND STORASTANTEC CONSULTING SERVICES05/16/24601-00000-16500
357696,966.80 07/25/242252263NE CORCORAN TRUNK INFASTRUCTURESTANTEC CONSULTING SERVICES06/28/24601-49400-50300
357697,998.50 07/25/242252262WATER TOWERSTANTEC CONSULTING SERVICES06/28/24601-49400-50300
357691,120.30 07/25/242239020NEW CONSTRUCTION INSPECTIONSTANTEC CONSULTING SERVICES05/31/24601-49400-50303
357691,004.02 07/25/242252257NEW CONSTRUCTION INSPECTIONSTANTEC CONSULTING SERVICES06/28/24601-49400-50303
357691,120.30 07/25/242239020NEW CONSTRUCTION INSPECTIONSTANTEC CONSULTING SERVICES05/31/24602-49450-50303
357691,004.03 07/25/242252257NEW CONSTRUCTION INSPECTIONSTANTEC CONSULTING SERVICES06/28/24602-49450-50303
35769290.00 07/25/242252256SEWER UTILITY - GIS SERVICESSTANTEC CONSULTING SERVICES06/28/24602-49450-50303
131,565.93 Total For Check 35769
Check 35770
3577030.00 07/25/24I1706366POLICE SHIRT ALTERATIONSSTREICHER'S POLICE EQUIPMENT06/26/24100-42100-50417
35770599.97 07/25/24I1707945HOLSTERSSTREICHER'S POLICE EQUIPMENT07/09/24100-42100-50417
629.97 Total For Check 35770
Check 35771
35771338.38 07/25/2406212024CELL SERVICE 05/21/24-06/20/24T-MOBILE06/21/24100-43100-50321
338.38 Total For Check 35771
Check 35772
357724.09 07/25/2406162024CELL SERVICE 05/16/2024-06/15/2024T-MOBILE06/16/24100-43100-50321
CHECK REGISTER - COUNCIL
INVOICE GL DISTRIBUTION REPORT FOR CITY OF CORCORAN 8/10Page: 07/19/2024 10:21 AM
User: jpeterson
DB: Corcoran
EXP CHECK RUN DATES 07/12/2024 - 07/25/2024
JOURNALIZED
PAID - CHECK TYPE: PAPER CHECK
Check AmountChk DateInvoice Invoice Desc.VendorInvoice DateGL Number
Check 35772
4.09 Total For Check 35772
Check 35773
35773554.15 07/25/2444013-01DIRECTIONAL LED LIGHTTERMINAL SUPPLY CO07/02/24100-43100-50210
554.15 Total For Check 35773
Check 35774
357742,435.00 07/25/24116245PLAYGROUND CHIPSTHE MULCH FACTORY06/28/24100-45200-50221
2,435.00 Total For Check 35774
Check 35775
357756.58 07/25/24046892WATER FOR COUNCILCREDIT CARD PURCHASES06/23/24100-41110-50210
35775199.00 07/25/24806570GAAFR 2024 EDITION BOOK AND CIP UTGOVERNMENT FINANCE OFFICERS 07/17/24100-41500-50207
357751,640.00 07/25/2415438325CITY HALL LOBBY SIGN INITIAL PAYMERICKI AND SONS07/09/24100-41900-50210
357754.12 07/25/2407052024DATA REQUEST POSTAGECREDIT CARD PURCHASES07/05/24100-41900-50322
357750.00 07/25/2407102024TARGET RETURNCREDIT CARD PURCHASES07/10/24100-41900-50430
3577550.83 07/25/24156817379409APPLE DEVICE MANAGEMENTCREDIT CARD PURCHASES06/26/24100-41920-50210
3577524.05 07/25/24015022OFFICE SUPPLIES - POST IT PAPERCREDIT CARD PURCHASES07/01/24100-42100-50200
35775107.81 07/25/24023918CITIZEN COMMENDATION AWARD FRAMESCREDIT CARD PURCHASES07/10/24100-42100-50200
35775225.00 07/25/249999120709MN LAW ENFORCEMENT WELLNESS SUMMIT CREDIT CARD PURCHASES07/11/24100-42100-50207
357756.99 07/25/24027556ICE - HAMEL RODEO EVENTCREDIT CARD PURCHASES07/14/24100-42100-50210
3577547.94 07/25/24053906POLICE EVENT WATER/ICECREDIT CARD PURCHASES06/05/24100-42100-50210
3577560.00 07/25/24712211FLEET MANAGEMENT SOFTWARE 07/09/20FLEETIO07/09/24100-42100-50300
3577575.00 07/25/243609221-2024061PD INVESTIGATIONS JUNE 2024TRANSUNION RISK & ALTERNATIV07/01/24100-42100-50300
3577589.48 07/25/24257548POLICE OPTICS ADAPTER PLATE - SIG CREDIT CARD PURCHASES07/11/24100-42100-50417
3577578.11 07/25/24272903K9 COLLARRAY ALLEN MANUFACTURING07/16/24100-42100-50438
35775225.00 07/25/24120538732910AMEM CONFERENCE 2024 - WILCOXAMEM07/12/24100-42151-50207
35775225.00 07/25/24120534372239AMEM CONFERENCE 2024 - GOTTSCHALKAMEM07/10/24100-42151-50207
35775200.00 07/25/24120538724368AMEM MEMBERSHIP - WILCOXAMEM07/12/24100-42151-50433
35775272.30 07/25/2447033KWIK COVERS CREDIT CARD PURCHASES07/15/24202-42100-50210
3577521.16 07/25/24051121OFFICE SUPPLIES-WELLNESS EQUIPMENT CREDIT CARD PURCHASES07/13/24416-42100-50210
357751,222.42 07/25/24072024K9 OFFICER KENNEL SUPPLIESCREDIT CARD PURCHASES07/10/24416-42100-50210
35775210.00 07/25/24806570GAAFR 2024 EDITION BOOK AND CIP UTGOVERNMENT FINANCE OFFICERS 07/17/24601-49400-50207
35775210.00 07/25/24806570GAAFR 2024 EDITION BOOK AND CIP UTGOVERNMENT FINANCE OFFICERS 07/17/24602-49450-50207
5,200.79 Total For Check 35775
Check 35776
3577680.00 07/25/24947074SQUAD 571 TIRE ROTATION AND BALANCWESTSIDE WHOLESALE TIRE07/03/24100-42100-50403
3577651.20 07/25/24947028TIRE TUBESWESTSIDE WHOLESALE TIRE07/02/24100-45200-50210
131.20 Total For Check 35776
Check 35777
35777300.40 07/25/2435031455727UTILITY SERVICESWRIGHT-HENNEPIN COOP ELECT07/10/24100-00000-22205
35777269.05 07/25/2435031455727UTILITY SERVICESWRIGHT-HENNEPIN COOP ELECT07/10/24100-00000-22205-007
35777793.00 07/25/2435031455727UTILITY SERVICESWRIGHT-HENNEPIN COOP ELECT07/10/24100-00000-22205-056
357771,150.76 07/25/2435031455727UTILITY SERVICESWRIGHT-HENNEPIN COOP ELECT07/10/24100-00000-22205-065
3577715.40 07/25/2435031418817BROCKTON LN/CO RD 10: 150-1698-844WRIGHT-HENNEPIN COOP ELECT06/27/24100-00000-22205-087
35777554.40 07/25/2435031455727UTILITY SERVICESWRIGHT-HENNEPIN COOP ELECT07/10/24100-00000-22205-087
35777209.55 07/25/2435031455727UTILITY SERVICESWRIGHT-HENNEPIN COOP ELECT07/10/24100-00000-22205-098
35777100.56 07/25/2435031455727UTILITY SERVICESWRIGHT-HENNEPIN COOP ELECT07/10/24100-00000-22205-132
3577793.40 07/25/2435031455727UTILITY SERVICESWRIGHT-HENNEPIN COOP ELECT07/10/24100-00000-22205-134
357771,968.57 07/25/2435031455727UTILITY SERVICESWRIGHT-HENNEPIN COOP ELECT07/10/24100-41900-50381
3577759.98 07/25/2435031455727UTILITY SERVICESWRIGHT-HENNEPIN COOP ELECT07/10/24100-42151-50381
35777207.72 07/25/2435031455727UTILITY SERVICESWRIGHT-HENNEPIN COOP ELECT07/10/24100-43100-50381
CHECK REGISTER - COUNCIL
INVOICE GL DISTRIBUTION REPORT FOR CITY OF CORCORAN 9/10Page: 07/19/2024 10:21 AM
User: jpeterson
DB: Corcoran
EXP CHECK RUN DATES 07/12/2024 - 07/25/2024
JOURNALIZED
PAID - CHECK TYPE: PAPER CHECK
Check AmountChk DateInvoice Invoice Desc.VendorInvoice DateGL Number
Check 35777
3577731.31 07/25/2435031455727UTILITY SERVICESWRIGHT-HENNEPIN COOP ELECT07/10/24100-45200-50381
3577774.25 07/25/2435031455727UTILITY SERVICESWRIGHT-HENNEPIN COOP ELECT07/10/24601-49400-50380
35777327.07 07/25/2435031455727UTILITY SERVICESWRIGHT-HENNEPIN COOP ELECT07/10/24602-49450-50380
6,155.42 Total For Check 35777
Check 35778
35778339.75 07/25/24884186554BELLWETHER - STREET LIGHTSXCEL ENERGY07/03/24100-00000-22205
339.75 Total For Check 35778
Check 35779
3577919.84 07/25/248845851239700 CTY RD 19 STREET LIGHTXCEL ENERGY07/08/24100-43100-50381
19.84 Total For Check 35779
Check 35780
35780350.54 07/25/2407172024RECRUITMENT AND RETENTION REIMBURSSHAWNA ZUTHER07/17/24100-42400-50307
350.54 Total For Check 35780
CHECK REGISTER - COUNCIL
INVOICE GL DISTRIBUTION REPORT FOR CITY OF CORCORAN 10/10Page: 07/19/2024 10:21 AM
User: jpeterson
DB: Corcoran
EXP CHECK RUN DATES 07/12/2024 - 07/25/2024
JOURNALIZED
PAID - CHECK TYPE: PAPER CHECK
Check AmountChk DateInvoice Invoice Desc.VendorInvoice DateGL Number
226,199.72 Fund 100 GENERAL FUND
272.30 Fund 202 CITY COMMUNITY EVENTS
27,015.71 Fund 408 PAVEMENT MANAGEMENT
17,662.06 Fund 416 CAPITAL-EQUIPMENT CERTS
79,681.82 Fund 419 HACKAMORE UPGRADE (LENNAR)
157,451.48 Fund 601 WATER
112,623.24 Fund 602 SEWER
Fund Totals:
620,906.33 Total For All Funds:
City of Corcoran
County of Hennepin
State of Minnesota
July 25, 2024
Page 1 of 1
RESOLUTION NO. 2024-82
Motion By:
Seconded By:
A RESOLUTION AUTHORIZING TRANSFER OF FUNDS
WHEREAS, the City of Corcoran has planned for transferring monies between funds for proper allocation
of resources; and
WHEREAS, monies need to be allocated to their respective funds for current and future needs;
NOW, THEREFORE BE IT RESOLVED, by the City Council of the City of Corcoran that the following
funds be transferred as noted:
Transfer From Transfer To Amount Description
Pavement Management
Fund (408)
Horseshoe Bend,
Hackamore Road, and City
Center Project (434) 316,657.08
Developer contributions for the City
Center Project were deposited into
Fund 408 in 2022, prior to the
establishment of Fund 434.
General Fund (100)
Long Range Planning Fund
(401) 648,980.99
Reallocation to Fund 401 for future
use in Long Range Planning.
Water Fund (601) General Fund (100) 292,200.00
2023 budgeted transfers that were
not transferred in 2023.
Sewer Fund (602) General Fund (100) 310,400.00
2023 budgeted transfers that were
not transferred in 2023.
VOTING AYE VOTING NAY
McKee, Tom McKee, Tom
Bottema, Jon Bottema, Jon
Lanterman, Mark Lanterman, Mark
Nichols, Jeremy Nichols, Jeremy
Vehrenkamp, Dean Vehrenkamp, Dean
Whereupon, said Resolution is hereby declared adopted on this 25th day of July 2024.
Tom McKee – Mayor
ATTEST:
City Seal
Jason (Jay) Tobin – City Administrator
Agenda Item: 7c.
MEMO
TO: JAY TOBIN
FROM: VICKI HOLTHAUS, ABDO FINANCIAL SOLUTIONS
SUBJECT: 2023 ADDITIONAL TRANSFERS
DATE: JULY 10, 2024
BACKGROUND
In May of 2023, the City issued General Obligation Improvement Bonds to finance City Center Drive Street & Private
Development Property Grading Portion, Horseshoe Road, Hackamore Road, and water system improvements. A
construction fund (Fund 434) was established to account for the road improvement projects; however, developer
contributions for City Center Drive had been received into Fund 408 Pavement Management in 2022, prior to establishing
Fund 434. This Resolution approves a transfer of $316,657.08 received into Fund 408 Pavement Management to Fund
434 Horseshoe Bend, Hackamore Road, and City Center Project.
Further, in 2023, the City expended ARPA funds in the amount of $648,980.99 to reimburse Fund 100 for budgeted
expenditures related to Public Safety salaries. The savings to the General Fund could be used to transfer resources to the
Long Range Capital Planning to be used for future capital projects. This Resolution approves a transfer of $648,980.99
from Fund 100 General to Fund 401 Long Range Capital Planning.
Further, in 2023, the board approved budgeted transfers from Fund 601 Water and Fund 602 Sewer to Fund 100 General
that was not completed during 2023. This Resolution approves a transfer of $292,200 from Fund 601 Water to Fund 100
General and a transfer of $310,400 from Fund 602 Sewer to Fund 100 General.
RECOMMENDATIONS
We recommend the City Council approve the proposed Resolution which will allow for a one-time transfer of $316,657.08
from Pavement Management (408) to Horseshoe Bend, Hackamore Road, and City Center Project (434), $648,980.99
from General (100) to Long Range Capital Planning (401), $292,200 from Water (601) to General (100), and $310,400 from
Sewer (602) to General (100).
Agenda Item: 7c1.
STAFF REPORT Revised Agenda Item: 7d.
Council Meeting
July 25,2024
Prepared By
Jay Tobin
Topic
Joint Powers Agreement for Assessment
Services
Action Required
Information
Summary
Hennepin County provides professional assessment services to the City of Corcoran, and
the cost of those services has continued to rise. In 2024, Corcoran paid $165,000.00 for
Hennepin County assessment services.
City Council directed staff to explore alternatives to reduce assessment services
expenses. Staff is pleased to report that an alternative will be unnecessary as the
Hennepin County Board recently approved a resolution to offer assessing services at no
cost to cities. Consequently, staff have been working with the Hennepin County Assessor
and the City Attorney on drafting a joint powers agreement, which is attached for your
review.
City Council approved the DRAFT agreement on June 27, 2024, and staff submitted to the
County Assessor to help move toward agreement approval. Hennepin County Board is
expected to provide FINAL approval of the agreement on July 23, 2024.
Staff will provide an updated version of the agreement for the July 25, 2024, Council meeting if there are any changes to the FINAL approved agreement.
Staff also provides a memo outlining Assessor responsibilities. Financial/Budget
Projected future savings of atleast $165,000.00 in assessing fees.
Recommendation
Staff recommend reviewing the Joint Powers Agreement for Assessment Services as
submitted to Hennepin County for awareness.
Council Action
1.Review the Joint Powers Agreement for awareness.
2. Decline to review the Joint Powers Agreement.
Attachments
1. Submitted DRAFT Joint Powers Agreement for Assessment Services
2. Assessor Responsibilities Memo
2
JOINT POWERS AGREEMENT FOR ASSESSMENT SERVICES
THIS JOINT POWERS AGREEMENT (“Agreement”) is made and entered into
by and between the County of Hennepin, a body politic and corporate under the laws of the
State of Minnesota (the “County”), and Corcoran (the “City”).
RECITALS
1.WHEREAS, Pursuant to Minn. Stat. § 471.59, subdivision 1, the parties to this
Agreement agree to exercise certain powers on behalf of the other or to cooperate with
respect to their powers, to the extent and according to the terms provided herein;
2.WHEREAS, Minnesota Statutes Section 273.072 authorizes the County and any city or
town lying wholly or partially within the County of Hennepin and constituting a separate
assessment district to enter into an agreement, pursuant to Minnesota Statutes Section
471.59, for the provision of assessment services in the city or town by the county assessor;
3.WHEREAS, the City lies wholly or partially within the County of Hennepin and
constitutes a separate assessment district;
4.WHEREAS, the City desires the County to perform property tax assessments on behalf
of the City;
5.WHEREAS, the City is willing to share all information, records, data, reports, etc.,
necessary to allow the County to carry out its responsibilities under this agreement;
6.WHEREAS, the County is willing to cooperate with the City by completing property tax
assessments in a proper manner; and
NOW, THEREFORE, for mutual consideration, the receipt and sufficiency of which is
hereby acknowledged by the parties, the parties agree as follows:
AGREEMENT
1.Recitals. The foregoing recitals are incorporated in this Agreement.
2.Purpose. This Agreement describes the duties and responsibilities of each of the parties
related to the provision of assessment services to the City by the County.
3.Indefinite Term. This Agreement shall become effective on the Effective Date and shall,
unless otherwise terminated in accordance with the provisions hereof, continue in effect
for an indefinite term of years.
4.Termination. This Agreement may be terminated by either party, with or without cause,
upon ninety (90) days’ written notice.
Agenda Attachment Item: 7d1.
3
5.County Responsibilities.
5.1 The County shall perform property assessments for the City in accordance with
property assessment procedures and practices established and observed by the
County, the validity and reasonableness of which are hereby acknowledged and
approved by the City. Any such practices and procedures may be changed from time
to time, by the County in its sole judgment, when good and efficient assessment
procedures so require. Property assessments by the County shall be composed of
those assessment services pursuant to Minnesota law and shall be performed
pursuant to Minnesota law.
6.City Responsibilities:
6.1 The City shall provide to the County, at no cost, all information, records, data,
reports, etc., necessary to allow the County to carry out its responsibilities
hereunder, and the City agrees to cooperate in good faith with the County in carrying
out the work under this Agreement.
6.2 The City shall provide to the County, at no cost, office space, office furniture, and
personnel required by the County, as specifically set forth in Exhibit A, attached
hereto and made a part hereof by this reference.
7.Non-Discrimination. In accordance with Hennepin County Affirmative Action Policy
and the County Commissioners' policies against discrimination, no person shall be
excluded from full employment rights or participation in or the benefits of any program,
service or activity on the grounds of race, color, creed, religion, age, sex, disability,
marital status, sexual orientation, public assistance status, ex-offender status or national
origin; and no person who is protected by applicable Federal or State laws, rules and
regulations against discrimination shall be otherwise subjected to discrimination.
8.Independent Contractor. It is agreed that nothing herein contained is intended or should
be construed in any manner as creating or establishing the relationship of joint venturers
or co-partners between the parties hereto or as constituting the City as the agent,
representative or employee of the County for any purpose or in any manner whatsoever.
Any and all personnel of City or other persons, while engaged in the performance of any
activity under this Agreement, shall have no contractual relationship with the County and
shall not be considered employees of the County and any and all claims that may or might
arise under the Workers' Compensation Act of the State of Minnesota on behalf of said
personnel or other persons while so engaged, and any and all claims whatsoever on behalf
of any such person or personnel arising out of employment or alleged employment
including, without limitation, claims of discrimination against the City, its officers,
agents, City or employees shall in no way be the responsibility of the County, and City
shall defend, indemnify and hold the County, its officials, officers, agents, employees and
duly authorized volunteers harmless from any and all such claims regardless of any
determination of any pertinent tribunal, agency, board, commission or court. Such
personnel or other persons shall not require nor be entitled to any compensation, rights or
benefits of any kind whatsoever from the County, including, without limitation, tenure
4
rights, medical and hospital care, sick and vacation leave, Workers' Compensation, Re-
employment Compensation, disability, severance pay and retirement benefits.
Any and all personnel of County or other persons, while engaged in the performance of
any activity under this Agreement, shall have no contractual relationship with the City
and shall not be considered employees of the City and any and all claims that may or
might arise under the Workers' Compensation Act of the State of Minnesota on behalf of
said personnel or other persons while so engaged, and any and all claims whatsoever on
behalf of any such person or personnel arising out of employment or alleged employment
including, without limitation, claims of discrimination against the County, its officers,
agents, or employees shall in no way be the responsibility of the City, and County shall
defend, indemnify and hold the City, its officials, officers, agents, employees and duly
authorized volunteers harmless from any and all such claims regardless of any
determination of any pertinent tribunal, agency, board, commission or court. Such
personnel or other persons shall not require nor be entitled to any compensation, rights or
benefits of any kind whatsoever from the City, including, without limitation, tenure rights,
medical and hospital care, sick and vacation leave, Workers' Compensation, Re-
employment Compensation, disability, severance pay and retirement benefits.
9.Indemnification.
9.1 City: The City agrees that it will defend, indemnify and hold the County, its elected
officials, officers, agents, employees and duly authorized volunteers harmless from
any and all liability (statutory or otherwise) claims, suits, damages, judgments,
interest, costs or expenses (including reasonable attorney’s fees, witness fees and
disbursements incurred in the defense thereof) resulting from or caused by the
negligent acts or omissions or willful misconduct of the City, its officers, agents,
contractors, employees or duly authorized volunteers in the performance of the
responsibilities provided by this Agreement. The City’s liability shall be governed
by Minn. Stat. Chapter 466 and other applicable law, rule and regulation, including
common law.
9.2 County: The County agrees that it will defend, indemnify and hold the City, its
elected officials, officers, agents, employees and duly authorized volunteers
harmless from any and all liability (statutory or otherwise) claims, suits, damages,
judgments, interest, costs or expenses (including reasonable attorney’s fees, witness
fees and disbursements incurred in the defense thereof) resulting from or caused by
the negligent acts or omissions or willful misconduct of the County, its officers,
agents, contractors, employees or duly authorized volunteers in the performance of
the responsibilities provided by this Agreement. The County’s liability shall be
governed by Minn. Stat. Chapter 466 and other applicable law, rule and regulation,
including common law.
10.Limitation of Liability. The County shall endeavor to perform all services called for
herein in an efficient manner. Excepting the County’s obligations set forth in Sections 8
and 9.2 supra, which shall not be limited or otherwise affected by this Section 10, the
5
City’s sole and exclusive remedy for any breach of this Agreement by the County,
including but not limited to liability arising out of, resulting from or in any manner related
to contract, tort, warranty, statute or otherwise, shall be limited to correcting diligently
any deficiency in said services as is reasonably possible under the pertinent
circumstances.
11.Dispute Resolution. The parties will use a dispute resolution process for any unresolved
dispute between the parties before exercising any legal remedies. The dispute resolution
process is a three-level dispute resolution ladder that escalates a dispute from the project
management level through the executive management level. At each level of the dispute
resolution process, the parties’ representatives will meet and explore resolution until
either party determines that effective resolution is not possible or reasonably likely at the
current level and notifies the other party that the process is elevated to the next level. The
parties designate the following dispute resolution representatives: County Assessor,
Assistant County Administrator Resident Services, County Administrator. The dispute
resolution representatives shall promptly and diligently review and process disputes and
failure of any representatives to process a dispute in this way shall operate as a waiver of
all future dispute resolution for the dispute under review.
The parties will complete the dispute resolution process in good faith before resorting to
any other legal process or remedy. During the dispute resolution process, the parties
agree that any claim filing deadlines shall be tolled.
12.Force Majeure. If a force majeure event occurs, neither party is responsible for a failure
to perform or a delay in performance due to the force majeure event. A force majeure
event is an event beyond a party’s reasonable control, which materially affects a party’s
ability to perform as required by this Agreement, such as unusually severe weather, fire,
floods, other acts of God, labor disputes, acts of war or terrorism, or public health
emergencies.
13.Records. All records kept by the County and Council with respect to the Agreement are
subject to examination by representatives of each party. All data collected, created,
received, maintained or disseminated for any purpose by the County and Council under
this Agreement are governed by Minnesota Statutes, Chapter 13 (“Act”), and the
Minnesota Rules implementing the Act.
14.Audit. Under Minnesota Statutes, Section 16C.05, subdivision 5, the parties agree that
the books, records, documents, and accounting procedures and practices relevant to this
Agreement are subject to examination by either party and the state auditor or legislative
auditor, as appropriate, for at least six years from the end of this Agreement.
15.Notice. Any notice or demand, which may or must be given or made by a party hereto,
under the terms of this Agreement or any statute or ordinance, shall be in writing and
shall either be personally served or shall be sent registered or certified mail to the other
party addressed as follows:
TO CITY: City Administrator
6
City of Corcoran
8200 County Road 116
Corcoran, MN 55340
TO COUNTY: Hennepin County Administrator
2300A Government Center
Minneapolis, MN 55487
copies to: County Assessor
Hennepin County
2103A Government Center
Minneapolis, MN 55487
Any party may designate a different addressee or address at any time by giving written
notice thereof as above provided. Any notice, if mailed, properly addressed, postage
prepaid, registered or certified mail, shall be deemed dispatched on the registered date
or that stamped on the certified mail receipt and shall be deemed received within the
second business day thereafter or when it is actually received, whichever is sooner.
Any notice delivered by hand shall be deemed received upon actual delivery.
16.Amendment. Any modifications to this Agreement will be in writing as a formal
amendment.
17.Entire Agreement. This Agreement is the entire agreement between the parties and
supersedes all oral agreements and negotiations between the parties relating to this
Agreement. All exhibits and attachments to this Agreement are incorporated into the
Agreement. If there is a conflict between the terms of this Agreement and any of the
exhibits the Agreement governs.
18.Severability. The provisions of this Agreement are severable. If a court finds any part of
this Agreement void, invalid, or unenforceable, it will not affect the validity and
enforceability of the remainder of this Agreement. A waiver by a party of any part of this
Agreement is not a waiver of any other part of the Agreement or of a future breach of the
Agreement.
19.Counterparts. This Agreement may be executed in multiple counterparts, all of which
when taken together shall compromise one agreement. Delivery of an executed
counterpart of a signature page of this Agreement by facsimile transmission or electronic
transmission (e.g., ‘pdf’ or ‘tif’) shall be effective as delivery of a manually executed
counterpart of this Agreement.
20.Effective Date. This Agreement will be effective when all parties have signed it. The
date of this Agreement will be the date this Agreement is signed by the last party to sign
it (as indicated by the date associated with that party’s signature). Each party is signing
this Agreement on the date stated below that party’s signature.
THE REMAINDER OF THIS PAGE IS INTENTIONALLY LEFT BLANK
7
COUNTY BOARD AUTHORIZATION
Reviewed by the County Attorney’s COUNTY OF HENNEPIN
Office STATE OF MINNESOTA
______________________________ By: _____________________________________
Assistant County Attorney Chair of Its County Board
Date: ________________________
ATTEST:_________________________________
Deputy/Clerk of County Board
Date:_____________________________________
By: ______________________________________
County Administrator
Date:_____________________________________
By: ______________________________________
Assistant County Administrator
-Residential Services
Date:
_____________________________________
Recommended for Approval
By: _______________________________
County Assessor/Director,
County Assessor Department
8
CITY OF CORCORAN
By:___________________________
Tom McKee, Mayor
Date:________________
By:___________________________
Jay Tobin, Administrator
Date:________________
9
EXHIBIT A
(Assessment Services – City of Corcoran)
During the contract term, the City shall:
1.The CITY agrees to furnish, without charge, secured office space as needed by
the COUNTY at appropriate places in the CITY's offices. Such office space
shall be sufficient in size to accommodate reasonably one (1) appraiser and any
furniture placed therein. The office space shall be available for the COUNTY's
use upon request during typical business hours, and during all such hours the
COUNTY shall be provided with levels of heat, air conditioning and ventilation
as are appropriate for the seasons.
Hennepin County Assessor’s Office
300 S. 6th St. – MC213, Minneapolis, MN 55487
612-348-3046 | hennepin.us
Memo
To: City Managers, City Administrators, City Clerks, Finance Directors
From: Joshua Hoogland, Hennepin County Assessor
Date: 6/12/2024
Re: Duties and responsibilities of assessors
Duties and responsibilities performed by the Hennepin County Assessor’s Office
When choosing the county assessor to perform these functions, a lead appraiser is assigned to
the city for day-to-day duties and response to taxpayers and city officials. Duties and
responsibilities when choosing the county assessor’s office to perform assessing services are
listed below.
•Actually view all real and personal property within a 5 year period, as required by law.
•Review and appropriately value all new construction, additions, and renovation each
year.
•Adjust estimated market values on those properties not physically inspected as deemed
necessary per sales ratio analysis.
•Analyze sales, revalue all properties each year in accordance with the real estate market
and prepare the initial assessment roll.
•Print and mail valuation notices.
•Respond to taxpayers regarding assessment or appraisal problems or inquiries in a
timely fashion.
•Serve as an assessment resource to taxpayers and city officials.
Agenda Attachment Item: 7d2.
• Conduct valuation reviews prior to Board of Review or Open Book Meetings, as deemed
relevant by the City – approximate dates: March 1 through May 15.
• Attend Board of Review or conduct Open Book Meeting. Prepare all necessary review
appraisals. Approximate dates: April 1 – May 31.
• Maintain an updated property file – current values, classification data and characteristic
data.
• Prepare divisions and combinations as required by plats or other parcel changes.
• Administer the abatement process pursuant to Minn. Stat. §375.192.
• Prepare appraisals; defend and/or negotiate all Tax Court cases.
• Provide all computer hardware and software applications necessary to complete
contracted services.
• Process all homestead and special program applications.
Contact
Hennepin County Assessor
Joshua Hoogland
(612) 348-8853
joshua.hoogland@hennepin.us
STAFF REPORT Agenda Item: 7e.
Council Meeting
July 25, 2024
Prepared By
Jay Tobin
Topic
2023 Audit Results
Action Required
Information
Summary
The 2023 Audit information is provided in support of the briefing which Abdo
representatives will present at the Council meeting on July 25, 2024.
The Annual Financial Report will be submitted to the Minnesota Office of the State
Auditor no later than August 16, 2024.
Once the audit is finalized, copies of the Annual Financial Report will be available on the
City’s website at www.corcoranmn.gov. A hard copy of the materials is available for
review at City Hall during normal business hours.
Financial/Budget
N/A
Options
1. Review 2023 Audit materials and provide any feedback.
2. Other suggestions/alternatives from Council members.
Recommendation
Review 2023 audit information as presented and provide feedback.
Council Action
Review 2023 audit information as presented and provide feedback.
Attachments
1. 2023 Audit Presentation
2. 2023 Annual Financial Report
3. 2023 MD&A
4. 2023 Fund Trial Balance
5. 2023 Government Trial Balance
6. 2023 Reclassifying Journal Entries Report
7. 2023 Adjusting Journal Entries Report
8. 2023 Executive Governance Summary
9. 2023 Newspaper Publication
City of Corcoran
2023 Financial Statement Audit
Agenda Attachment Item: 7e1.
Introduction
•Audit Results
•General Fund Results
•Other Governmental Funds
•Enterprise Funds
•Key Performance Indicators
2
Unmodified Opinion –
Findings Noted on Next
Slide
3
Audit Results
Minnesota Legal
ComplianceAuditor’s Opinion
No Instances of
Noncompliance
Audit Results
2023 Audit Findings
•Material Audit Adjustment
•Internal Control Finding – Material Weakness
•Escrow Tracking
•Internal Control Finding – Material Weakness
•Timely Bank Reconciliations
•Internal Control Finding – Material Weakness
•Lack of Segregation of Duties
•Internal Control Finding – Significant Deficiency
•Preparation of Financial Statements
•Internal Control Finding
4
5
General Fund -Fund Balances
City Policy to Maintain a Minimum Unrestricted Balance of 35%
$5,450,706
$6,234,500
$7,572,784
$8,952,680
$9,913,545
39.0%40.0%41.8%34.4%
42.4%
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
2019 2020 2021 2022 2023 2024
Budget Unassigned Fund Balance
The City transferred previously assigned fund balances in the
general fund to a new long range capital planning fund in 2022.
6
General Fund Budget to Actual
Final
Budgeted Actual Variance with
Amounts Amounts Final Budget
Revenues 8,397,180$ 10,041,071$ 1,643,891$
Expenditures 8,592,680 8,123,084 469,596
Excess (Deficiency) of Revenues
Over (Under) Expenditures (195,500) 1,917,987 2,113,487
Other Financing Sources (Uses)
Transfers in 535,500 602,600 67,100
Transfers out (360,000) (1,025,981) (665,981)
Sale of capital assets - 1,515 1,515
Total Other Financing Sources (Uses)175,500 (421,866) (597,366)
Net Change in Fund Balances (20,000) 1,496,121 1,516,121
Fund Balances, January 1 3,087,707 3,087,707 -
Fund Balances, December 31 3,067,707$ 4,583,828$ 1,516,121$
7
General Fund Revenues and Expenditures
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
Taxes Licenses and
Permits
Intergovernmental Charges for
Services
Other
2021 2022 2023
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
General Government Public Safety Public Works Transfers Out and Other
2021 2022 2023
8
Special
Revenue
Fund
Balances
$(50,000)
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
Restricted Committed Unassigned
2021 2022 2023
Increase
2023 2022 (Decrease)
Nonmajor
Reserve Donation 28,629$ 14,398$ 14,231$
Police Donation (7,954) (2,467) (5,487)
Firearms Safety 21,294 12,067 9,227
DWI Forfeiture 9,063 9,913 (850)
Drug Forfeiture 2,890 2,761 129
Truck Safety 3,990 5,212 (1,222)
Lawful Gambling 255,788 230,393 25,395
Emergency Sirens 64,954 39,239 25,715
Total 378,654$ 311,516$ 67,138$
December 31,
Fund
Fund Balances
9
Capital
Project
Fund
Balances
$(1,000,000)
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
Restricted Assigned Unassigned
2021 2022 2023
Increase
2023 2022 (Decrease)
Major
Park Capital 4,380,229$ 3,345,654$ 1,034,575$
Pavement Management (89,451) 357,362 (446,813)
City Center Drive 1,212,005 - 1,212,005
Hackamore Upgrade 1,051,759 854,499 197,260
Nonmajor
Long Range Capital Planning 2,137,537 471,015 1,666,522
Public Works Facility 76,851 49,541 27,310
Capital Equip-Cert 390,301 1,084,080 (693,779)
Wetland Restoration 109,194 104,327 4,867
Pulte Encore 206,383 197,178 9,205
Total 9,474,808$ 6,463,656$ 3,011,152$
Fund
Fund Balances
December 31,
10
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
2024 2025 2026 2027 2028 2029 2030 2031 2032 2033
Principal Interest
Debt
Service
Funds
We recommend the City
annually review current
and future resources to
pay the debt for the
2016A Bonds. We feel it is
good practice to review
current and future
resources for all debt
service funds. The Fund
is currently in deficit and
could indicate resources
are not sufficient to cover
future debt service
payments.
Final
Cash Total Outstanding Maturity
Balances Assets Debt Date
309 G.O. Equipment Certificates 85,237$ 85,237$ 2,895,000$ 2026/2028/2030/2032
311 G.O. Series 2020B 155,552 155,552 3,060,000 2038
312 G.O. Bonds 2016A (551,752) (322,085) 1,270,000 2032
313 G.O. Bonds 2018A 366,510 366,510 955,000 2034
314 G.O. Bonds 2023A 123,356 123,356 3,760,000
Total 178,903$ 408,570$ 11,940,000$
Total Remaining Interest Payments 2,554,318$
Debt Description
11
Water
Fund
Cash Flows from
Operations and
Cash Balances
$6,681,948
$4,254,564 $3,432,211 $4,150,268
$21,723,260
$-
$2,500,000
$5,000,000
$7,500,000
$10,000,000
$12,500,000
$15,000,000
$17,500,000
$20,000,000
$22,500,000
$25,000,000
2020 2021 2022 2023
Unspent Bond Proceeds
Cash Balance
Minimum Target Balance (Following Year Debt Service Plus 50% of Operating Costs)
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
2020 2020 2021 2021 2022 2022 2023 2023
Operating Receipts Connection Fees Operating Disbursements Debt Payments
12
Sewer
Fund
Cash Flows from
Operations and
Cash Balances
$1,243,873
$2,031,865
$2,772,835
$3,224,819
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2020 2021 2022 2023
Cash Balance
Minimum Target Balance (Following Year Debt Service Plus 50% of Operating Costs)
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
2020 2020 2021 2021 2022 2022 2023 2023
Operating Receipts Connection Fees Operating Disbursements Debt Payments
13
Cash and Investments Balances
$15,623,328
$21,300,218
$42,991,568
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
$40,000,000
$45,000,000
$50,000,000
2021 2022 2023
General Fund Capital Projects Funds Special Revenue Funds Debt Service Funds Enterprise Funds
The City does have approximately $15,000,000 remaining in unspent bond proceeds reflected in the
total cash amounts above, mainly in the enterprise funds.
14
Taxes
Key Performance Indicators
2019 2020 2021 2022 2023
Class 4 Cities $574 $606 $630 N/A N/A
Cities in Hennepin County $785 $847 $878 N/A N/A
City of Corcoran $737 $785 $832 $861 $960
$-
$200
$400
$600
$800
$1,000
$1,200
Taxes Per Capita
2019 2020 2021 2022 2023
Class 4 Cities 58.1%58.8%57.6%N/A N/A
Cities in Hennepin County 41.5%41.5%40.1%N/A N/A
City of Corcoran 45.2%45.0%43.5%43.2%42.1%
0.0%
10.0%
20.0%
30.0%
40.0%
50.0%
60.0%
70.0%
Tax Rates
15
Debt
Key Performance Indicators
2019 2020 2021 2022 2023
Class 4 Cities 14.16%13.39%13.38%N/A N/A
Cities in Hennepin County 13.23%12.80%12.62%N/A N/A
City of Corcoran 6.70%13.12%4.32%5.71%4.50%
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
12.00%
14.00%
16.00%
Debt Service Expenditures as a Percent of
Total Expenditures
2019 2020 2021 2022 2023
Class 4 Cities $2,005 $2,150 $2,198 N/A N/A
Cities in Hennepin County $1,751 $1,803 $1,817 N/A N/A
City of Corcoran $1,947 $2,656 $1,891 $1,888 $5,181
$-
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
Debt Per Capita
16
Expenditures
Key Performance Indicators
2019 2020 2021 2022 2023
Class 4 Cities $791 $839 $856 N/A N/A
Cities in Hennepin County $872 $913 $929 N/A N/A
City of Corcoran $865 $911 $1,013 $1,068 $1,096
$-
$200
$400
$600
$800
$1,000
$1,200
Current Expenditures Per Capita
2019 2020 2021 2022 2023
Class 4 Cities $426 $558 $527 N/A N/A
Cities in Hennepin County $369 $430 $447 N/A N/A
City of Corcoran $754 $274 $819 $998 $1,512
$-
$200
$400
$600
$800
$1,000
$1,200
$1,400
$1,600
Capital Expenditures Per Capita
17
Your Abdo Team
Andy Berg, CPA Justin Nilson, CPA Alex Trippel, CPA
Partner Partner Senior Associate
Zach Rome Jason Fagan Phien Doan
Associate Associate Associate
ANNUAL FINANCIAL REPORT
CITY OF CORCORAN
CORCORAN, MINNESOTA
FOR THE YEAR ENDED
DECEMBER 31, 2023
Agenda Attachment Item: 7e2.
THIS PAGE IS LEFT
BLANK INTENTIONALLY
City of Corcoran, Minnesota
Annual Financial Report
Table of Contents
For the Year Ended December 31, 2023
Page No.
Introductory Section
Elected and Appointed Officials 9
Financial Section
Independent Auditor’s Report 13
Management’s Discussion and Analysis 17
Basic Financial Statements
Government-wide Financial Statements
Statement of Net Position 31
Statement of Activities 32
Fund Financial Statements
Governmental Funds
Balance Sheet 36
Reconciliation of the Balance Sheet to the Statement of Net Position 39
Statement of Revenues, Expenditures and Changes in Fund Balances 40
Reconciliation of the Statement of Revenues, Expenditures, and Changes in
Fund Balances to the Statement of Activities 42
General Fund
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 43
Proprietary Funds
Statement of Net Position 44
Statement of Revenues, Expenditures and Changes in Net Position 45
Statement of Cash Flows 46
Notes to the Financial Statements 47
Required Supplementary Information
Schedule of Employer’s Share of Public Employees Retirement Association Net Pension Liability -
General Employees Retirement Fund 76
Schedule of Employer’s Public Employees Retirement Association Contributions -
General Employees Retirement Fund 76
Notes to the Required Supplementary Information - General Employees Retirement Fund 77
Schedule of Employer’s Share of Public Employees Retirement Association Net Pension Liability -
Public Employees Police and Fire Fund 79
Schedule of Employer’s Public Employees Retirement Association Contributions -
Public Employees Police and Fire Fund 79
Notes to the Required Supplementary Information - Public Employees Police and Fire Fund 80
Schedule of Changes in the City’s Total OPEB Liability and Related Ratios 82
Combining and Individual Fund Financial Statements and Schedules
Nonmajor Governmental Funds
Combining Balance Sheet 84
Combining Statement of Revenues, Expenditures and Changes in Fund Balances 85
Nonmajor Special Revenue Funds
Combining Balance Sheet 86
Combining Statement of Revenues, Expenditures and Changes in Fund Balances 88
Nonmajor Capital Projects Funds
Combining Balance Sheet 90
Combining Statement of Revenues, Expenditures and Changes in Fund Balances 92
General Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 94
3
THIS PAGE IS LEFT
BLANK INTENTIONALLY
4
City of Corcoran, Minnesota
Annual Financial Report
Table of Contents (Continued)
For the Year Ended December 31, 2023
Page No.
Combining and Individual Fund Financial Statements and Schedules (Continued)
Nonmajor Debt Service Funds
Combining Balance Sheet 98
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances 100
Summary Financial Report
Revenues and Expenditures for General Operations 102
Other Required Report
Independent Auditor’s Report
on Minnesota Legal Compliance 105
5
THIS PAGE IS LEFT
BLANK INTENTIONALLY
6
INTRODUCTORY SECTION
CITY OF CORCORAN
CORCORAN, MINNESOTA
FOR THE YEAR ENDED
DECEMBER 31, 2023
7
THIS PAGE IS LEFT
BLANK INTENTIONALLY
8
City of Corcoran, Minnesota
Elected and Appointed Officials
For the Year Ended December 31, 2023
Name Term Expires Title
Tom McKee 12/31/24 Mayor
Jonathan Bottema 12/31/24 Council Member
Jeremy Nichols 12/31/26 Council Member
Dean Vehrenkamp 11/01/24 Council Member
Alan Schutlz 12/31/26 Council Member
Jay Tobin City Administrator
Jodie Peterson Accountant
Michelle Friedrich Deputy Clerk
ELECTED
APPOINTED
9
THIS PAGE IS LEFT
BLANK INTENTIONALLY
10
FINANCIAL SECTION
CITY OF CORCORAN
CORCORAN, MINNESOTA
FOR THE YEAR ENDED
DECEMBER 31, 2023
11
THIS PAGE IS LEFT
BLANK INTENTIONALLY
12
INDEPENDENT AUDITOR’S REPORT
Honorable Mayor and City Council
City of Corcoran, Minnesota
Opinions
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 Corcoran, Minnesota (the City), as of and for the
year ended December 31, 2023, and the related notes to the financial statements, which collectively comprise the City’s
basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial
position of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund
information of the City as of December 31, 2023, and the respective changes in financial position and, where applicable,
cash flows thereof and the respective budgetary comparison for the General fund for the year then ended in accordance
with accounting principles generally accepted in the United States of America.
Basis for Opinions
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. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for
the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our
other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the
audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Management’s Responsibilities of Management 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.
In preparing the financial statements, management is required to evaluate whether there are conditions or events,
considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve
months beyond the financial statement date, including any currently known information that may raise substantial doubt
shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.
Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an
audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement
when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from
error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal contro l.
Misstatements are considered material if there is a substantial likelihood that, individually or in aggregate, they would
influence the judgment made by a reasonable user based on the financial statements.
13
In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit.
• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error,
and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test
basis, evidence regarding the amounts and disclosures in the financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the
City’s internal control. Accordingly, no such opinion is expressed.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management, as well as evaluate the overall presentation of the financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise
substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope
and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the
audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management’s Discussion and
Analysis Page 17 and the Schedule of Employer’s Share of the Net Pension Liability, the Schedule of Employer’s
Contributions, and the related note disclosures, starting on page 76 be presented to supplement the basic financial
statements. Such information is the responsibility of management and although not a part of the basic financial
statements, is required by the 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.
Supplementary Information
Our audit was conducted for the purpose of forming opinion on the financial statements that collectively comprise the
City’s basic financial statements. The accompanying combining and individual fund financial statements and schedules
are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such
information is the responsibility of management and was derived from and related directly to the underlying accounting
and other records used to prepare the basic financial statements. The information has been subjected to the auditing
procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing
and reconciling such information directly to the underlying accounting and other records used to prepare the basic
financial statements or to the basic financial statements themselves, and other additional procedures in accordance with
auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund
financial statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements
as a whole.
14
Other Information
Management is responsible for the other information in the annual report. The other information comprises the
introductory section but does not include the basic financial statements and our auditor’s report thereon. Our opinions on
the basic financial statement do not cover the other information, and we do not express an opinion or any form of
assurance thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the other information and
consider whether a material inconsistency exists between the other information and the basic financial statements, or the
other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an
uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated July 9, 2024 on our
consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain
provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to
describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing ,
and not to provide an opinion on the effectiveness of the City’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’s internal control over financial reporting and compliance.
Abdo
Minneapolis, Minnesota
July 9, 2024
15
THIS PAGE IS LEFT
BLANK INTENTIONALLY
16
Management’s Discussion and Analysis
As management of the City of Corcoran, Minnesota (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, 2023.
Financial Highlights page
• The assets and deferred outflows or resources of the City exceeded its liabilities and deferred inflows of
resources at the close of the most recent fiscal year as shown in the summary of net position on the following
pages. The unrestricted amount of net position may be used to meet the Ci ty’s ongoing obligations to citizens
and creditors.
• The City’s total net position increased as shown in the summary of changes in net position table on the following
pages. The main reason for the increase was an excess of revenues over expenses.
• For the current fiscal year, the City's governmental funds fund balances are shown in the Financial Analysis of the
City's Funds section of the MD&A. The total fund balance increased in comparison with the prior year. This
increase was mainly due to an increase in park dedication fees over current year expenditures, as well as
revenues over expenditures in the General fund. The total of assigned and unassigned as shown in the
governmental fund balance table is available for spending at the City’s discretion.
• The total fund balance in the General fund, as shown in the financial analysis of the city’s funds section, increased
from the prior year. The increase can mainly be attributed to increase in tax and intergovernmental revenue.
• The City’s total bonded debt increased during the current fiscal year. This was mainly due to the issuance of the
2023A bonds during the year offset by regularly scheduled principal payments as shown on the outstanding debt
table.
17
Overview of the Financial Statements
This discussion and analysis are intended to serve as an introduction to the City’s basic financial statements. The City’s
basic financial statements comprise three components: 1) government-wide financial statements, 2) fund financial
statements, and 3) notes to the financial statements. This report also contains other supplemental information in addition
to the basic financial statements themselves.
The financial statements also include notes that explain some of the information in the financial statements and provide
more detailed data. The statements are followed by a section of combining and individual fund financial statements and
schedules that further explains and supports the information in the financial statements. Figure 1 shows how the required
parts of this annual report are arranged and relate to one another. In addition to these required elements, we have
included a section with combining and individual fund financial statements and schedules that provide details about
nonmajor governmental funds, which are added together and presented in single columns in the basic financial
statements. Internal service funds statements are also included, reflecting balances prior to their elimination from the
government-wide financial statements, to avoid “doubling-up” effect within the governmental and business-type activities
columns of said statements.
Figure 1
Required Components of the
City’s Annual Financial Report
Management's
Discussion and
Analysis
Basic
Financial
Statements
Required
Supplementary
Information
Government-
wide Financial
Statements
Fund
Financial
Statements
Notes to the
Financial
Statements
Summary Detail
18
Figure 2 summarizes the major features of the City’s financial statements, including the portion of the City government
they cover and the types of information they contain. The remainder of this overview section of management’s discussion
and analysis explains the structure and contents of each of the statements.
Figure 2
Major Features of the Government-wide and Fund Financial Statements
Fund Financial Statements
Government-wide
Statements
Governmental Funds Proprietary Funds
Scope Entire City
government (except
fiduciary funds) and
the City’s
component units
The activities of the City that
are not proprietary or fiduciary,
such as police, fire, and parks
Activities the City operates
similar to private businesses,
such as the water and sewer
system
Required financial
statements
• Statement of Net
Position
• Statement of
Activities
• Balance Sheet
• Statement of Revenues,
Expenditures, and Changes
in Fund Balances
• Statement of Net Position
• Statement of Revenues,
Expenses and Changes in
Net Position
• Statement of Cash Flows
Accounting basis
and measurement
focus
Accrual accounting
and economic
resources focus
Modified accrual accounting
and current financial resources
focus
Accrual accounting and
economic resources focus
Type of
asset/liability
information
All assets and
liabilities, both
financial and capital,
and short-term and
long-term
Only assets expected to be
used up and liabilities that
come due during the year or
soon thereafter; no capital
assets included
All assets and liabilities, both
financial and capital, and short-
term and long-term
Type of deferred
outflows/inflows of
resources
information
All deferred
outflows/inflows of
resources,
regardless of when
cash is received or
paid
Only deferred outflows of
resources expected to be used
up and deferred inflows of
resources that come due during
the year or soon thereafter; no
capital assets included.
All deferred outflows/inflows of
resources, regardless of when
cash is received or paid.
Type of inflow/out
flow information
All revenues and
expenses during
year, regardless of
when cash is
received or paid
Revenues for which cash is
received during or soon after
the end of the year;
expenditures when goods or
services have been received
and payment is due during the
year or soon thereafter
All revenues and expenses
during the year, regardless of
when cash is received or paid
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 reported as net position. Over time, increases or
decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or
deteriorating.
The statement of activities presents information showing how the City’s net position changed during the most recent
fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs,
regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items
that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).
19
Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes
and intergovernmental revenue (governmental activities) from other functions that are intended to recover all or a
significant portion of their costs through user fees and charges (business-type activities). The governmental activities of
the City include general government, public safety, public works, culture and recreation, and interest on long -term debt.
The business-type activities of the City include water, sewer, and storm utilities.
The government-wide financial statements include not only the City itself (known as the primary government), but also a
legally separate Economic Development Authority for which the City is financially accountable. The Economic
Development Authority, although legally separate, functions for all practical purposes as a department of the City, and
therefore has been included as part of the primary government.
The government-wide financial statements start on page 31 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 financing requirements.
Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful
to compare the information presented for governmental funds with similar information presented for governmental
activities in the government-wide financial statements. By doing so, readers may better understand the long -term impact
by the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund
statement of revenues, expenditures and changes in fund balances provide a reconciliation to facilitate this comparison
between governmental funds and governmental activities.
The City maintains numerous individual governmental funds. 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
the General fund, Debt Service fund, Pavement Management fund, and Park Capital fund, which are considered to be
major funds. Data from the other governmental funds are combined into a single, aggregated presentation identified as
other nonmajor governmental funds. Individual fund data for each of these nonmajor governmental funds is provided in
the form of combining statements or schedules elsewhere in this report.
The City adopts an annual appropriated budget for its General fund. A budgetary comparison statement has been
provided for the General fund to demonstrate compliance with this budget.
The basic governmental fund financial statements start on page 36 of this report.
Proprietary Funds. The City maintains one type 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 water, sewer and storm funds.
Proprietary funds provide the same type of information as the government -wide financial statements, only in more detail.
The proprietary funds financial statements provide separate information for each of the enterprise funds which are
considered to be major funds of the City.
The basic proprietary funds financial statements start on page 44 of this report.
Notes to the Financial Statements. The notes provide additional information that is essential to a full understanding of
the data provided in the government-wide and fund financial statements. The notes to the financial statements start on
page 47 of this report.
Required Supplementary Information. supplementary information concerning the City’s progress in funding its obligation
to provide pension benefits and other post-employment benefits to its employees. Required supplementary information
can be found on page 76 of this report.
20
The combining statements referred to earlier in connection with nonmajor governmental funds and internal service funds
are presented following the notes to the financial statements. Combining and individual fund financial statements and
schedules start on page 84 of this report.
Government-wide Financial Analysis
As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the case of
the City, assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources at the close of
the most recent fiscal year.
By far, the largest portion of the City’s net position reflects its investment in capital assets (e.g., land, buildings, mach inery
and equipment), less any related debt used to acquire those assets that is still outstanding. 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 that the resources needed to repay this
debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these
liabilities.
City of Corcoran’s Summary of Net Position
Increase Increase
2023 2022 (Decrease)2023 2022 (Decrease)2023 Total
Assets
Current and other assets 21,065,177$ 17,673,800$ 3,391,377$ 25,589,908$ 7,270,198$ 18,319,710$ 46,655,085$
Capital assets 25,378,535 18,760,078 6,618,457 16,859,760 10,170,265 6,689,495 42,238,295
Total Assets 46,443,712 36,433,878 10,009,834 42,449,668 17,440,463 25,009,205 88,893,380
Deferred Outflows of Resources 2,974,078 2,938,941 35,137 - - - 2,974,078
Liabilities
Noncurrent liabilities outstanding 16,909,649 14,488,234 2,421,415 25,969,442 3,561,091 22,408,351 42,879,091
Other liabilities 3,627,721 4,616,875 (989,154) 2,468,271 1,412,421 1,055,850 6,095,992
Total Liabilities 20,537,370 19,105,109 1,432,261 28,437,713 4,973,512 23,464,201 48,975,083
Deferred Inflows of Resources 2,664,808 120,001 2,544,807 - - - 2,664,808
Net Position
Net investment in capital assets 13,242,057 10,778,090 2,463,967 6,118,831 7,122,284 (1,003,453) 19,360,888
Restricted 7,384,027 7,402,575 (18,548) - - - 7,384,027
Unrestricted 5,589,528 1,967,044 3,622,484 7,893,124 5,344,667 2,548,457 13,482,652
Total Net Position 26,215,612$ 20,147,709$ 6,067,903$ 14,011,955$ 12,466,951$ 1,545,004$ 40,227,567$
Net Position as a Percentage of Total
Net investment in Capital assets 50.5%53.5%43.7%57.1%
Restricted 28.2%36.7%0.0%0.0%
Unrestricted 21.3%9.8%56.3%42.9%
100%100%100.0%100.0%
Governmental Activities Business-type Activities
An additional portion of the City’s net position represents resources that are subject to external restrictions on how they
may be used. The remaining balance of unrestricted net position 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, for the City as a whole.
21
Governmental Activities. Governmental activities increased the City’s net position. Key elements of the changes are as
follows:
City of Corcoran’s Changes in Net Position
Increase Increase
2023 2022 (Decrease)2023 2022 (Decrease)
Revenues
Program Revenues
Charges for services 2,839,529$ 3,414,438$ (574,909)$ 1,325,601$ 943,910$ 381,691$
Operating grants and contributions 1,318,122 959,135 358,987 54,723 7,262 47,461
Capital grants and contributions 7,514,690 4,345,421 3,169,269 2,338,013 1,914,866 423,147
General Revenues
Property taxes 7,068,208 5,696,404 1,371,804 - - -
Other taxes 66,865 62,153 4,712 - - -
Grants and contributions not
restricted to specific programs 6,165 40,354 (34,189) - - -
Unrestricted investment earnings 847,268 98,669 748,599 824,239 46,524 777,715
Gain on sale of capital assets 22,546 716,523 (693,977) - - -
Total Revenues 19,683,393 15,333,097 4,350,296 4,542,576 2,912,562 1,630,014
Expenses
General government 2,419,176 1,926,582 492,594 - - -
Public safety 4,986,809 3,532,589 1,454,220 - - -
Public works 6,468,559 6,820,075 (351,516) - - -
Culture and recreation 354,663 524,594 (169,931) - - -
Interest on long-term debt 309,959 226,930 83,029 - - -
Water - - - 1,768,661 593,290 1,175,371
Sewer - - - 636,311 488,860 147,451
Total Expenses 14,539,166 13,030,770 1,508,396 2,404,972 1,082,150 1,322,822
Change in Net Position
Before Transfers 5,144,227 2,302,327 2,841,900 2,137,604 1,830,412 307,192
Transfers 592,600 447,172 145,428 (592,600) (447,172) (145,428)
Change in Net Position 5,736,827 2,749,499 2,987,328 1,545,004 1,383,240 161,764
Net Position, January 1 as restated 20,809,861 17,398,210 3,411,651 12,466,951 11,083,711 1,383,240
Net Position, December 31 26,546,688$ 20,147,709$ 6,398,979$ 14,011,955$ 12,466,951$ 1,545,004$
Governmental Activities Business-type Activities
• Total revenues increased $4,350,296 from the prior year. The main reason for the increase was increased
investment earnings, property taxes, and capital grants and contributions for active construction projects.
• Expenses increased $1,508,396 from the prior year. The main reason for the increase was related public safety
expenditures incurred in comparison to the prior year.
22
The following graph depicts various governmental activities and shows the revenue and expenses directly related to those
activities.
Expenses and Program Revenue - Governmental Activities
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
General Government Public Safety Public Works Culture and
Recreation
Interest on Long-
term Debt
Expenses Program Revenues
Revenues by Source - Governmental Activities
Charges for Services
14.4%
Operating Grants
and Contributions
6.7%
Capital Grants and
Contributions
38.2%
Property Taxes
35.9%
Unrestricted
Investments
Earnings
4.3%
Other
0.5%
23
Business-type Activities. Business-type activities decreased the City’s net position. Key elements of the changes are
listed below:
• Overall revenues in the business-type activities increased mainly due to an increase in investment earnings and
capital grants and contributions from connections fees during the year.
• Overall expenses increased mainly due to increased expenses for the water enterprise fund for operations and
debt service.
Expenses and Program Revenue - Business-type Activities
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
Water Sewer
Program Revenues Expenses
Revenues by Source - Business-type Activities
29.2%
Charges for
Services
1.2%
Operating grants
and contributions
51.5%
Capital Grants and
Contributions
18.1%
Unrestricted
Investments
Earnings
24
Financial Analysis of the City’s Funds
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance -related legal
requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources
available for spending at the end of the year.
Governmental Funds. The focus of the City’s governmental funds is to provide information on near -term inflows, outflows,
and balances of spendable resources. Such information is useful in assessing the City’s financing requirements. In
particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for
spending at the end of the fiscal year. The table below outlines the governmental fund balances for the year ending
December 31, 2023.
General
Fund
Debt
service
Pavement
Management
Park
Capital
Major Road
Imrovement
Funds
Other
Governmental
Funds Total
Prior Year
Total
Increase /
(Decrease)
Fund Balances
Nonspendable 89,961$ -$ -$ -$ -$ -$ 89,961$ 4,012$ 85,949$
Restricted 292,669 180,638 - 4,021,879 2,263,764 973,619 7,732,569 5,716,673 2,015,896
Committed - - - - - 118,867 118,867 70,916 47,951
Assigned - - - 358,350 - 2,214,388 2,572,738 1,037,346 1,535,392
Unassigned 4,201,198 - (89,451)- - (7,954) 4,103,793 3,081,228 1,022,565
Totals $ 4,583,828 $ 180,638 $ (89,451) $ 4,380,229 $ 2,263,764 $ 3,298,920 $ 14,617,928 $ 9,910,175 $ 4,707,753
As of the close of the current fiscal year, the City’s governmental funds reported combined ending fund balances shown
above. Additional information on the City’s fund balances can be found in Note 1 starting on page 54 of this report.
The General fund is the chief operating fund of the City. At the end of the current year, the fund balance of the General
fund is shown in the table above. As a measure of the General fund’s liquidity, it may be useful to compare unassigned
fund balance to total fund expenditures. The total unassigned fund balance as a percent of total fund expenditures is
shown in the chart below along with total fund balance as a percent of total expenditures.
Current Year Prior Year Increase /
Ending Balance Ending Balance (Decrease)
General Fund Balances
Nonspendable 89,961$ 4,012$ 85,949$
Restricted 292,669 - 292,669
Unassigned 4,201,198 3,083,695 1,117,503
Total General Fund Balances 4,583,828$ 3,087,707$ 1,496,121$
General Fund expenditures 8,123,084$ 7,117,249$
Unassigned as a percent of expenditures 51.7%43.3%
Total Fund Balance as a percent of expenditures 56.4%43.4%
The fund balance of the City’s General fund increased during the current fiscal year as shown in the table above. The
increase in fund balance can mainly be attributed to increase in property taxes and investment earnings.
25
Other Major Fund Analysis
Increase
Major Funds 2023 2022 (Decrease)
Debt Service 180,638$ 47,296$ 133,342$
Pavement Management (89,451)$ 357,362$ (446,813)$
Park Capital 4,380,229$ 3,345,654$ 1,034,575$
Hackmore Upgrade 1,051,759$ 854,499$ 197,260$
City Center Drive 1,212,005$ -$ 1,212,005$
The City Center Drive fund balance increased uring the year mainly due to resources from debt proceeds and contributions
from developers exceeding current year project costs. The fund balance is restricted for future project expenses.
The Park Capital fund balance increased uring the year mainly due to charges for services, such as park dedication fees in
excess of current year expenditures.
Fund Balance December 31,
The Debt Service fund has a total fund balance as note above, all of which is restricted for payment of future debt service.
The fund balance increased from the prior year mainly due to issued bonds during the year.
The Pavement Management fund balance decreased during the year. The decrease is mainly attributable to a public works
expenditures in excess of revenues in the current year.
The Hackmore Upgrade fund balance decreased during the year mainly due to capital expenditures for improvements
exceeding current year bond proceeds and reimbursements.
Proprietary Funds. The City’s proprietary funds provide the same type of information found in the government -wide
financial statements, but in more detail. Net position of the City’s proprietary funds increased or (decreased) as follows:
Ending
Net Position
2023
Ending
Net Position
2022
Increase /
(Decrease)
Net Position
Water $ 6,714,937 $ 5,801,684 913,253$
Sewer 7,218,694 6,599,987 618,707
Storm 78,324 65,280 13,044
Total Net Position 14,011,955$ 12,466,951$ 1,545,004$
26
General Fund Budgetary Highlights
The City’s General fund was not amended during the year.
Final
Budgeted Actual Variance with
Amounts Amounts Final Budget
Revenues 8,397,180$ 10,041,071$ 1,643,891$
Expenditures 8,592,680 8,123,084 469,596
Excess (Deficiency) of Revenues
Over (Under) Expenditures (195,500) 1,917,987 2,113,487
Other Financing Sources (Uses)
Transfers in 535,500 602,600 67,100
Transfers out (360,000) (1,025,981) (665,981)
Sale of capital assets - 1,515 1,515
Total Other Financing Sources (Uses)175,500 (421,866) (597,366)
Net Change in Fund Balances (20,000) 1,496,121 1,516,121
Fund Balances, January 1 3,087,707 3,087,707 -
Fund Balances, December 31 3,067,707$ 4,583,828$ 1,516,121$
The City’s General fund budget was not amended during the year and was balanced with revenues and transfers in equal
to expenses and transfers out. Revenues were over budget mainly due to intergovernmental and interest revenues over
expectation and expenditures were under budget during the year mainly due to less than expected public works
expenditures and less than expected.
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, 2023, is shown below in the capital assets table (net of accumulated depreciation). This investment in
capital assets includes land, buildings, equipment, Infrastructure and Construction in progress. The City’s total investment
in capital assets increased during the year as shown below.
Major capital events during the current fiscal year included the following:
•Corcoran Water Tower and Water Treatment Facility
•Water Tower Site Purchase
•Public Works Vehicles and Equipment
•Public Safety Vehicles and Equipment
•66th Avenue and Gleason Parkway Improvements
•City Center Drive Improvements
•Hackamore Road Improvements
•Key Management Systems
Additional information on the City’s capital assets can be found in Note 3B starting on page 58 of this report.
27
City of Corcoran’s Capital Assets
(Net of Depreciation)
Increase Increase
2023 2022 (Decrease)2023 2022 (Decrease)
Land 3,292,827$ 3,292,827$ -$ 647,509$ 492,784$ 154,725$
Construction in Progress 7,356,840 3,378,929 3,977,911 7,700,072 813,423 6,886,649
Buildings 3,289,116 3,474,149 (185,033) - - -
Equipment 2,619,515 2,373,482 246,033 42,314 46,161 (3,847)
Infrastructure 8,820,237 6,240,691 2,579,546 8,469,865 8,817,897 (348,032)
Total 25,378,535$ 18,760,078$ 6,618,457$ 16,859,760$ 10,170,265$ 6,689,495$
Percent Increase/(Decrease)35%66%
Governmental Activities Business-type Activities
Long-term Debt. At the end of the current fiscal year, the City had total bonded debt outstanding consisting of revenue
bonds and improvement bonds as noted in the table below. While all of the City’s bonds have revenue streams, they are all
backed by the full faith and credit of the City.
City of Corcoran’s Outstanding Debt
Increase Increase
2023 2022 (Decrease)2023 2022 (Decrease)
G.O. Bonds 11,940,000$ 8,835,000$ 3,105,000$ -$ -$ -$
Revenue Bonds - - - 24,790,000 3,255,000 21,535,000
Unamortized Premium on Bonds 586,779 231,068 355,711 992,241 76,658 915,583
Notes Payable - - - 187,201 229,433 (42,232)
Total 12,526,779$ 9,066,068$ 3,460,711$ 25,969,442$ 3,561,091$ 22,408,351$
Percent Increase/(Decrease)38%629%
Governmental Activities Business-type Activities
The City’s total debt increased during the current fiscal year primarily because of the bonds issued during the current year.
Additional information on the City’s long-term debt can be found in Note 3D starting on page 61 of this report.
Economic Factors and Next Year’s Budgets and Rates
The City continues to work towards increasing its unrestricted fund balance and remove unfunded liabilities. Property
values continue to increase, and new residential development is at a pace of over 300 new homes per year.
Requests for Information
This financial report is designed to provide a general overview of the City’s finances for all those with an in terest in the
City’s finances. Questions concerning any of the information provided in this report or requests for additional financial
information should be addressed to the City Administrator, City of Corcoran, 8200 County Road 116, Corcoran, MN 55340.
28
GOVERNMENT-WIDE FINANCIAL STATEMENTS
CITY OF CORCORAN
CORCORAN, MINNESOTA
FOR THE YEAR ENDED
DECEMBER 31, 2023
29
THIS PAGE IS LEFT
BLANK INTENTIONALLY
30
City of Corcoran, Minnesota
Statement of Net Position
December 31, 2023
Governmental Business-type
Activities Activities Total
Assets
Cash and temporary investments 15,339,667$ 25,026,403$ 40,366,070$
Cash with fiscal agents 2,316,777 308,721 2,625,498
Receivables
Accounts 66,925 91,373 158,298
Interest 187,634 - 187,634
Taxes 87,974 - 87,974
Special assessments 499,063 142,594 641,657
Due from other governments 2,477,176 1,115 2,478,291
Prepaid items 89,961 19,702 109,663
Capital assets
Land and construction in progress 10,649,667 8,347,581 18,997,248
Depreciable, net of accumulated depreciation 14,728,868 8,512,179 23,241,047
Total Assets 46,443,712 42,449,668 88,893,380
Deferred Outflows of Resources
Deferred pension resources 2,974,078 - 2,974,078
Liabilities
Accounts payable 2,258,686 1,543,337 3,802,023
Escrow payable
Due to other governments 15,696 334,254 349,950
Deposits payable 1,072,112 - 1,072,112
Accrued salaries payable 95,054 - 95,054
Accrued interest payable 186,173 590,680 776,853
Noncurrent liabilities
Due within one year
Long-term liabilities 1,002,202 903,931 1,906,133
Due in more than one year
Long-term liabilities 11,904,583 25,065,511 36,970,094
Net pension liability 2,882,256 - 2,882,256
Other postemployment benefits liability 1,120,608 - 1,120,608
Total Liabilities 20,537,370 28,437,713 48,975,083
Deferred Inflows of Resources
Deferred pension resources 2,664,808 - 2,664,808
Net Position
Net investment in capital assets 13,242,057 6,118,831 19,360,888
Restricted for
Debt service 222,397 - 222,397
Park dedication 4,021,879 - 4,021,879
Public safety 267,741 - 267,741
Capital outlay 2,872,010 - 2,872,010
Unrestricted 5,589,528 7,893,124 13,482,652
Total Net Position 26,215,612$ 14,011,955$ 40,227,567$
The notes to the financial statements are an integral part of this statement.
31
City of Corcoran, Minnesota
Statement of Activities
For the Year Ended December 31, 2023
Operating Capital
Charges for Grants and Grants and
Expenses Services Contributions Contributions
Governmental Activities
General government 2,419,176$ 207,006$ 66,154$ 1,020$
Public safety 4,986,809 1,298,113 1,160,945 -
Public works 6,468,559 454,549 38,448 7,513,670
Culture and recreation 354,663 879,861 52,575 -
Interest on long term debt 309,959 - - -
Total Governmental Activities 14,539,166 2,839,529 1,318,122 7,514,690
Business-type Activities
Water 1,768,661 726,202 2,109 1,577,688
Sewer 636,311 599,399 52,614 760,325
Storm - - - -
Total Business-type Activities 2,404,972 1,325,601 54,723 2,338,013
Total 16,944,138$ 4,165,130$ 1,372,845$ 9,852,703$
General Revenues
Taxes
Property taxes, levied for general purposes
Property taxes, levied for debt service
Franchise taxes
Grants and contributions not restricted to specific programs
Unrestricted investment earnings
Gain on sale of capital assets
Transfers
Total General Revenues
Change in Net Position
Net Position, January 1 as restated in Note 7
Net Position, December 31
Functions/Programs
Program Revenues
The notes to the financial statements are an integral part of this statement.
32
Governmental Business-type
Activities Activities Total
(2,144,996)$ -$ (2,144,996)$
(2,527,751) - (2,527,751)
1,538,108 - 1,538,108
577,773 - 577,773
(309,959) - (309,959)
(2,866,825) - (2,866,825)
- 537,338 537,338
- 776,027 776,027
- - -
- 1,313,365 1,313,365
(2,866,825) 1,313,365 (1,553,460)
6,263,905 - 6,263,905
804,303 - 804,303
66,865 - 66,865
6,165 - 6,165
847,268 824,239 1,671,507
22,546 - 22,546
592,600 (592,600) -
8,603,652 231,639 8,835,291
5,736,827 1,545,004 7,281,831
20,478,785 12,466,951 32,945,736
26,215,612$ 14,011,955$ 40,227,567$
Changes in Net Position
Net Revenues (Expenses) and
The notes to the financial statements are an integral part of this statement.
33
THIS PAGE IS LEFT
BLANK INTENTIONALLY
34
FUND FINANCIAL STATEMENTS
CITY OF CORCORAN
CORCORAN, MINNESOTA
FOR THE YEAR ENDED
DECEMBER 31, 2023
35
City of Corcoran, Minnesota
Balance Sheet
Governmental Funds
December 31, 2023
100 300's 408 415
Debt Pavement Park
General Service Management Capital
Assets
Cash and temporary investments 6,162,145$ (1,933,015)$ 1,183,307$ 4,380,229$
Cash with fiscal agents 990 2,111,918 - -
Receivables
Accounts 66,865 - - -
Interest 187,634 - - -
Taxes 87,974 - - -
Special assessments 38,082 227,932 233,049 -
Due from other governments 56,777 1,735 - -
Prepaid items 89,961 - - -
Total Assets 6,690,428$ 408,570$ 1,416,356$ 4,380,229$
Liabilities
Accounts payable 803,724$ -$ 1,266,716$ -$
Due to other governments 15,696 - - -
Deposits payable 1,066,070 - 6,042 -
Accrued salaries payable 95,054 - - -
Total Liabilities 1,980,544 - 1,272,758 -
Total Deferred Inflows of Resources
Unavailable revenues - taxes 87,974 - - -
Unavailable revenues - special assessments 38,082 227,932 233,049 -
Unavailable revenues - intergovernmental - - - -
Total Deferred Inflows of Resources 126,056 227,932 233,049 -
Fund Balances
Nonspendable 89,961 - - -
Restricted 292,669 180,638 - 4,021,879
Committed - - - -
Assigned - - - 358,350
Unassigned 4,201,198 - (89,451) -
Total Fund Balances 4,583,828 180,638 (89,451) 4,380,229
Total Liabilities, Deferred Inflows of
Resources and Fund Balances 6,690,428$ 408,570$ 1,416,356$ 4,380,229$
The notes to the financial statements are an integral part of this statement.
36
419 434 Other Total
Hackamore City Governmental Governmental
Upgrade Center Drive Funds Funds
1,052,020$ 1,353,786$ 3,141,195$ 15,339,667$
- - 203,869 2,316,777
- - 60 66,925
- - - 187,634
- - - 87,974
- - - 499,063
- 2,418,664 - 2,477,176
- - - 89,961
1,052,020$ 3,772,450$ 3,345,124$ 21,065,177$
261$ 141,781$ 46,204$ 2,258,686$
- - - 15,696
- - - 1,072,112
- - - 95,054
261 141,781 46,204 3,441,548
- - - 87,974
- - - 499,063
- 2,418,664 - 2,418,664
- 2,418,664 - 3,005,701
- - - 89,961
1,051,759 1,212,005 973,619 7,732,569
- - 118,867 118,867
- - 2,214,388 2,572,738
- - (7,954) 4,103,793
1,051,759 1,212,005 3,298,920 14,617,928
1,052,020$ 3,772,450$ 3,345,124$ 21,065,177$
The notes to the financial statements are an integral part of this statement.
37
THIS PAGE IS LEFT
BLANK INTENTIONALLY
38
City of Corcoran, Minnesota
Reconciliation of the Balance Sheet
to the Statement of Net Position
Governmental Funds
December 31, 2023
Amounts reported for governmental activities in the statement of net position are different because
Total Fund Balances - Governmental 14,617,928$
Capital assets used in governmental activities are not financial
resources and therefore are not reported as assets in governmental funds.
Cost of capital assets 34,347,615
Less: accumulated depreciation (8,969,080)
Long-term liabilities, including bonds payable, are not due and payable in the
current period and, therefore, are not reported in the fund statements.
Long-term liabilities at year-end consist of
Bonds payable (11,940,000)
Unamortized premium on bonds (586,779)
Compensated absences payable (380,006)
Other postemployment benefits payable (1,120,608)
Net pension liability (2,882,256)
Some receivables are not available soon enough to pay for current period expenditures,
and, therefore, are unavailable in the funds.
Taxes receivable 87,974
Special assessments receivable 499,063
Intergovernmental 2,418,664
Governmental funds do not report long-term amounts related to pensions and other
postemployment benefits.
Deferred outflows of pension resources 2,974,078
Deferred inflows of pension resources (2,664,808)
Governmental funds do not report a liability for accrued interest until due and payable.(186,173)
Total Net Position - Governmental Activities 26,215,612$
The notes to the financial statements are an integral part of this statement.
39
City of Corcoran, Minnesota
Statement of Revenues, Expenditures and Changes in Fund Balances
Governmental Funds
For the Year Ended December 31, 2023
100 300's 408 415
Debt Pavement Park
General Service Management Capital
Revenues
Taxes 6,300,810$ 804,303$ -$ -$
Licenses and permits 1,733,964 - - -
Intergovernmental 1,350,857 - 312,970 -
Charges for services 170,851 - - 836,393
Fines and forfeitures 29,748 - - -
Special assessments 633 78,067 32,451 -
Interest on investments 385,049 35 35,496 193,300
Miscellaneous 69,159 - 3,578,577 5,622
Total Revenues 10,041,071 882,405 3,959,494 1,035,315
Expenditures
Current
General government 1,983,266 - - -
Public safety 3,909,690 - - -
Public works 1,928,963 - - -
Culture and recreation 244,460 - - -
Capital outlay
General government - - - -
Public safety - - - -
Public works 9,752 - 4,077,482 -
Culture and recreation 46,953 - - 740
Debt service
Principal - 655,000 - -
Interest and other charges - 217,419 - -
Total Expenditures 8,123,084 872,419 4,077,482 740
Excess (Deficiency) of Revenues
Over (Under) Expenditures 1,917,987 9,986 (117,988) 1,034,575
Other Financing Sources (Uses)
Transfers in 602,600 - 327,313 -
Sale of capital assets 1,515 - - -
Bond issued - 123,356 - -
Premium on bonds issued - - - -
Transfers out (1,025,981) - (987,214) -
Total Other Financing Sources (Uses)(421,866) 123,356 (659,901) -
Net Change in Fund Balances 1,496,121 133,342 (777,889) 1,034,575
Fund Balances, January 1 3,087,707 47,296 357,362 3,345,654
Prior Period Adjustment (See Note 7)- - 331,076 -
Fund Balances, December 31 4,583,828$ 180,638$ (89,451)$ 4,380,229$
The notes to the financial statements are an integral part of this statement.
40
419 434 Other Total
Hackamore City Governmental Governmental
Upgrade Center Drive Funds Funds
-$ -$ -$ 7,105,113$
- - - 1,733,964
- - - 1,663,827
- - 27,531 1,034,775
- - - 29,748
- - - 111,151
53,511 79,820 100,057 847,268
2,939,707 701,284 59,947 7,354,296
2,993,218 781,104 187,535 19,880,142
- - 44,633 2,027,899
- - 29,081 3,938,771
- - - 1,928,963
- - - 244,460
- - 79,429 79,429
- - 115,354 115,354
3,715,958 2,640,020 532,499 10,975,711
- - 16,698 64,391
- - - 655,000
- 41,458 - 258,877
3,715,958 2,681,478 817,694 20,288,855
(722,740) (1,900,374) (630,159) (408,713)
- 316,657 1,686,538 2,933,108
- - 24,884 26,399
920,000 2,716,644 - 3,760,000
- 406,391 - 406,391
- (327,313) - (2,340,508)
920,000 3,112,379 1,711,422 4,785,390
197,260 1,212,005 1,081,263 4,376,677
854,499 - 2,217,657 9,910,175
- - - 331,076
1,051,759$ 1,212,005$ 3,298,920$ 14,617,928$
The notes to the financial statements are an integral part of this statement.
41
City of Corcoran, Minnesota
Reconciliation of the Statement of Revenues, Expenditures and
Changes in Fund Balances to the Statement of Activities
Governmental Funds
For the Year Ended December 31, 2023
Amounts reported for governmental activities in the statement of activities are different because
Total Net Change in Fund Balances - Governmental Funds 4,376,677$
Capital outlays are reported in governmental funds as expenditures. However, in the statement of
activities, the cost of those assets is allocated over the estimated useful lives as depreciation expense.
Capital outlays 7,743,329
Depreciation expense (1,122,534)
Governmental funds report a gain (loss) on sale of capital assets to the extent of cash exchanged, whereas the
disposition of the assets book value is included in the total gain (loss) in the statement of activities.
Disposals (29,696)
Depreciation on disposals 27,358
The issuance of long-term debt provides current financial resources to governmental funds, while
the repayment of the principal of long-term debt consumes the current financial resources of governmental
funds. Neither transaction, however, has any effect on net position. Also, governmental funds report
the effect of premiums, discounts, and similar items when debt is first issued, whereas these amounts
amortized in the statement of activities.
Bonds issued (3,760,000)
Premium on bonds issued (406,391)
Amortization of bond premium 50,680
Principal repayments 655,000
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 the use of current financial resources. In the statement of activities, however,
interest expense is recognized as the interest accrues, regardless of when it is due.(101,762)
Certain revenues are recognized as soon as they are earned. Under the modified accrual
basis of accounting, they cannot be recognized until they are available to liquidate
liabilities of the current period.
Property taxes 7,934
Special assessments (97,568)
Intergovernmental (135,826)
Some expenses reported in the statement of activities do not require the use of current
financial resources and, therefore, are not reported as expenditures in governmental funds.
Compensated absences (27,290)
Other postemployment benefits (770,234)
Long-term pension activity is not reported in governmental funds.
Pension expense (677,500)
Pension revenue 4,650
Change in Net Position - Governmental Activities 5,736,827$
The notes to the financial statements are an integral part of this statement.
42
City of Corcoran, Minnesota
Statement of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual
General Fund
For the Year Ended December 31, 2023
Actual Variance with
Original Final Amounts Final Budget
Revenues
Taxes 6,393,020$ 6,393,020$ 6,300,810$ (92,210)$
Licenses and permits 1,326,850 1,326,850 1,733,964 407,114
Intergovernmental 338,245 338,245 1,350,857 1,012,612
Charges for services 277,565 277,565 170,851 (106,714)
Fines and forfeitures 25,000 25,000 29,748 4,748
Special assessments - - 633 633
Interest on investments 11,500 11,500 385,049 373,549
Miscellaneous 25,000 25,000 69,159 44,159
Total Revenues 8,397,180 8,397,180 10,041,071 1,643,891
Expenditures
Current
General government 1,953,140 1,953,140 1,983,266 (30,126)
Public safety 3,814,330 3,814,330 3,909,690 (95,360)
Public works 2,450,700 2,450,700 1,928,963 521,737
Culture and recreation 309,510 309,510 244,460 65,050
Capital outlay
Public safety 10,000 10,000 - 10,000
Public works 15,000 15,000 9,752 5,248
Culture and recreation 40,000 40,000 46,953 (6,953)
Total Expenditures 8,592,680 8,592,680 8,123,084 469,596
Excess (Deficiency) of Revenues
Over (Under) Expenditures (195,500) (195,500) 1,917,987 2,113,487
Other Financing Sources (Uses)
Transfers in 535,500 535,500 602,600 67,100
Transfers out (360,000) (360,000) (1,025,981) (665,981)
Sale of capital assets - - 1,515 1,515
Total Other Financing Sources (Uses)175,500 175,500 (421,866) (597,366)
Net Change in Fund Balances (20,000) (20,000) 1,496,121 1,516,121
Fund Balances, January 1 3,087,707 3,087,707 3,087,707 -
Fund Balances, December 31 3,067,707$ 3,067,707$ 4,583,828$ 1,516,121$
Budgeted Amounts
The notes to the financial statements are an integral part of this statement.
43
City of Corcoran, Minnesota
Statement of Net Position
Proprietary Funds
December 31, 2023
Nonmajor
Water Sewer Storm Totals
Assets
Current Assets
Cash and temporary investments 21,723,260$ 3,224,819$ 78,324$ 25,026,403$
Cash with fiscal agents 204,032 104,689 - 308,721
Accounts receivable 37,333 54,040 - 91,373
Special assessments receivable 39,076 9,769 - 48,846
Due from other governments 892 223 - 1,115
Prepaids 19,702 - - 19,702
Total Current Assets 22,024,295 3,393,540 78,324 25,496,160
Noncurrent Assets
Special assessments 74,999 18,750 - 93,748
Capital assets
Land 520,892 126,617 - 647,509
Infrastructure 4,464,146 6,268,541 - 10,732,687
Machinery and equipment 57,700 - - 57,700
Construction in progress 7,700,072 - - 7,700,072
Less: accumulated depreciation (951,080) (1,327,128) - (2,278,208)
Net Capital Assets 11,791,730 5,068,030 - 16,859,760
Total Noncurrent Assets 11,866,729 5,086,780 - 16,953,508
Total Assets 33,891,024 8,480,320 78,324 42,449,668
Liabilities
Current Liabilities
Accounts payable 1,541,263 2,074 - 1,543,337
Due to other governments 247,627 86,627 - 334,254
Accrued interest payable 574,979 15,701 - 590,680
Notes payable - current 43,931 - - 43,931
Bonds payable - current 774,400 85,600 - 860,000
Total Current Liabilities 3,182,200 190,002 - 3,372,202
Noncurrent Liabilities
Notes payable 143,270 - - 143,270
Bonds payable 23,850,617 1,071,624 - 24,922,241
Total Noncurrent Liabilities 23,993,887 1,071,624 - 25,065,511
Total Liabilities 27,176,087 1,261,626 - 28,437,713
Net Position
Net investment in capital assets 2,208,025 3,910,806 - 6,118,831
Unrestricted 4,506,912 3,307,888 78,324 7,893,124
Total Net Position 6,714,937$ 7,218,694$ 78,324$ 14,011,955$
Business-type Activities - Enterprise Funds
The notes to the financial statements are an integral part of this statement.
44
City of Corcoran, Minnesota
Statement of Revenues, Expenses and
Changes in Net Position
Proprietary Funds
For the Year Ended December 31, 2023
Nonmajor
Water Sewer Storm Totals
Operating Revenues
Charges for services 726,202$ 599,399$ -$ 1,325,601$
Operating Expenses
Supplies 135,123 11,333 - 146,456
Repairs and maintenance 293,507 378,728 - 672,235
Depreciation 142,928 208,951 - 351,879
Total Operating Expenses 571,558 599,012 - 1,170,570
Operating Income (Loss)154,644 387 - 155,031
Nonoperating Revenues (Expenses)
Interest on investments 668,115 153,080 3,044 824,239
Other income 2,109 52,614 - 54,723
Interest expense (1,197,103) (37,299) - (1,234,402)
Total Nonoperating Revenuies (Expenses)(526,879) 168,395 3,044 (355,440)
Income (Loss) Before Contributions and Transfers (372,235) 168,782 3,044 (200,409)
Capital Contributions 1,577,688 760,325 - 2,338,013
Transfers In - - 10,000 10,000
Transfers Out (292,200) (310,400) - (602,600)
Change in Net Position 913,253 618,707 13,044 1,545,004
Net Position, January 1 5,801,684 6,599,987 65,280 12,466,951
Net Position, December 31 6,714,937$ 7,218,694$ 78,324$ 14,011,955$
Business-type Activities - Enterprise Funds
The notes to the financial statements are an integral part of this statement.
45
City of Corcoran, Minnesota
Statement of Cash Flows
Proprietary Funds
For the Year Ended December 31, 2023
Nonmajor
Water Sewer Storm Totals
Cash Flows from Operating Activities
Receipts from customers and users 719,626$ 641,555$ -$ 1,361,181$
Payments to suppliers (360,769) (578,459) - (939,228)
Net Cash Provided (Used)
by Operating Activities 358,857 63,096 - 421,953
Cash Flows from
Noncapital Financing Activities
Transfers in - - 10,000 10,000
Transfers out (292,200) (310,400) - (602,600)
Net Cash Used by Noncapital
Financing Activities (292,200) (310,400) 10,000 (592,600)
Cash Flows from Capital
and Related Financing Activities
Connection fees received 936,416 759,322 - 1,695,738
Principal paid on notes payable (42,232) - - (42,232)
Special assessments received 43,049 10,762 - 53,811
Acquisition of capital assets (5,782,758) - - (5,782,758)
Proceeds from issuances of long-term debt 22,741,384 - - 22,741,384
Principal paid on bonds (169,700) (80,300) - (250,000)
Interest and other paid on bonds and notes (683,907) (38,887) - (722,794)
Net Cash Provided by Capital
and Related Financing Activities 17,042,252 650,897 - 17,693,149
Cash Flows from Investing Activities
Interest received on investments 668,115 153,080 3,044 824,239
Net Increase (Decrease) in Cash and Cash Equivalents 17,777,024 556,673 13,044 18,346,741
Cash and Cash Equivalents, January 1 4,150,268 2,772,835 65,280 6,988,383
Cash and Cash Equivalents, December 31 21,927,292$ 3,329,508$ 78,324$ 25,335,124$
Reconciliation of Operating Income
to Net Cash Provided (Used) by Operating Activities
Operating Income 154,644$ 387$ -$ 155,031$
Adjustments to reconcile operating loss to
net cash provided (used) by operating activities
Other income related to operations 2,109 52,614 - 54,723
Depreciation 142,928 208,951 - 351,879
(Increase) decrease in assets
Accounts receivable (5,872) (9,755) - (15,627)
Special assessments receivable (3,019) (755) - (3,774)
Due from other governments 206 52 - 258
Prepaid items (19,702) 17,081 - (2,621)
Increase (decrease) in liabilities
Accounts payable (58,059) 950 - (57,109)
Due to other governments 145,622 (206,429) - (60,807)
Net Cash Provided (Used)
By Operating Activities 358,857$ 63,096$ -$ 421,953$
Noncash Capital and Related Financing Activities
Acquisition of capital assets on account 1,542,293$ -$ -$ 1,542,293$
Amortization of bond premium 40,217$ 584$ -$ 40,801$
Business-type Activities - Enterprise Funds
The notes to the financial statements are an integral part of this statement.
46
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 1: Summary of Significant Accounting Policies
A. Reporting Entity
The City of Corcoran, Minnesota (the City), operates under a Home Rule Charter form of government. The charter provides
for citizen input for initiative, referendum, and recall. Under this plan, the government of the City is directed by a City
Council composed of an elected Mayor and four elected City Council members. The City Council exercises legislative
authority and determines all matters of policy. The City Council appoints personnel responsible for the proper
administration of all affairs relating to the City. The City has considered all potential units for which it is financially
accountable, and other organizations for which the nature and significance of their relationship with the City are such that
exclusion would cause the City’s financial statements to be misleading or incomplete. The Governmental Accounting
Standards Board (GASB) has set forth criteria to be considered in determining financial accountability. These criteria
include appointing a voting majority of an organization’s governing body, and (1) the ability of the primary government to
impose its will on that organization or (2) the potential for the organization to provide the specific benefits to or impose
specific financial burdens on the primary government.
Blended component units, although legally separate entities, are in substance, part of the City’s operations and so data
from these units are combined with data of the primary government. The City has the following component unit:
Blended Component Unit
The Economic Development Authority (the EDA) of the City was created pursuant to Minnesota statutes 469.090 through
469.108 to carry out economic and industrial development and redevelopment consistent with policies established by the
City Council. The EDA may not exercise any of the powers enumerated by the authorizing statutes without prior approval
of the Board of Commissioners. The activity of the EDA is blended and reported as a Debt Service fund due to the
financial benefit/burden relationship. The EDA has no activity during the year. Separate financial statements are not
issued for this component unit.
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 primary government. 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 identifiable with a specific function or segment. Amounts
reported as program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from
goods, services or privileges provided by a given function or segment and 2) grants and contributions that are restricted
to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly
included among program revenues are reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though
the latter are excluded from the government-wide financial statements. Major individual governmental funds and major
individual enterprise funds are reported as separate columns in the fund financial statements.
47
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 1: Summary of Significant Accounting Policies (Continued)
C. Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the
accrual basis of accounting, as are the proprietary fund 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 fiscal 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 fiscal period are all considered to be
susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of special
assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the
current period. All other revenue items are considered to be measurable and available only when cash is received by the
City.
Revenue resulting from exchange transactions, in which each party gives and receives essentially equal value, is recorded
on the accrual basis when the exchange takes place. On a modified accrual basis, revenue is recorded in the year in which
the resources are measurable and become available.
Non-exchange transactions, in which the City receives value without directly giving equal value in return, include property
taxes, grants, entitlement and donations. On an accrual basis, revenue from property taxes is recognized in the year for
which the tax is levied. Revenue from grants, entitlements and donations is recognized in the year in which all eligibility
requirements have been satisfied. Eligibility requirements include timing requirements, which specify the year when the
resources are required to be used or the year when use is first permitted, matching requirements, in which the City must
provide local resources to be used for a specified purpose, and expenditure requirements, in which the resources are
provided to the City on a reimbursement basis. On a modified accrual basis, revenue from non-exchange transactions
must also be available before it can be recognized.
Unearned revenue arises when assets are recognized before revenue recognition criteria have been satisfied. Grants and
entitlements received before eligibility requirements are met are also recorded as unearned revenue.
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 certain reported amounts and
disclosures. Accordingly, actual results could differ from those estimates.
48
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 1: Summary of Significant Accounting Policies (Continued)
The City reports the following major governmental funds:
The General fund is the City’s primary operating fund. It accounts for all financial resources of the City, except those
required to be accounted for in another fund.
The Debt Service fund accounts for the resources accumulated and payments made for principal and interest on long -
term general obligation debt of governmental funds.
The Pavement Management fund accounts for the accumulation of resources and payments made for future street
improvement and pavement management capital outlay.
The Park Capital fund accounts for resources to be used in ongoing park improvement related projects.
The Hackmore Upgrade fund accounts for the accumulation of resources and payments made for the upgrade of
Hackmore road and related improvements.
The City Center Drive fund accounts for the accumulation of resources and payments made for the City Center Drive
road improvement project.
The City reports the following major proprietary funds:
The Water fund accounts for costs associated with the City’s water system and ensures that user charges are
sufficient to pay for those costs.
The Sewer fund accounts for the costs associated with the City’s sewer system and ensures that user charges are
sufficient to pay for those costs.
As a general rule the effect of interfund activity has been eliminated from government-wide financial statements.
Exceptions to this general rule are charges between the City’s water and sewer functions 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 City’s enterprise funds are ch arges to
customers for sales and services. The City also recognizes as operating revenue the portion of tap fees intended to
recover the cost of connecting new customers to the system. All revenues and expenses not meeting this definition are
reported as nonoperating revenues and expenses.
D. Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources and Net Position/Fund Balance
Deposits and Investments
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. The proprietary funds’ portion in the
government-wide cash and temporary investments pool is considered to be cash and cash equivalents for purposes of
the statements of cash flows.
Cash balances from all funds are pooled and invested, to the extent available, in certificates of deposit and other
authorized investments. Earnings from such investments are allocated on the basis of applicable participation by each of
the funds.
49
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 1: Summary of Significant Accounting Policies (Continued)
The City may also invest idle funds as authorized by Minnesota statutes, as follows:
1. Direct obligations or obligations guaranteed by the United States or its agencies.
2. Shares of investment companies registered under the Federal Investment Company Act of 1940 and received the
highest credit rating, rated in one of the two highest rating categories by a statistical rating agency, and have a
final maturity of thirteen months or less.
3. General obligations of a state or local government with taxing powers rated “A” or better; revenue obligations
rated “AA” or better.
4. General obligations of the Minnesota Housing Finance Agency rated “A” or better.
5. Obligation of a school district with an original maturity not exceeding 13 months and (i) rated in the highest
category by a national bond rating service or (ii) enrolled in the credit enhancement program pursuant to statute
section 126C.55.
6. Bankers’ acceptances of United States banks eligible for purchase by the Federal Reserve System.
7. Commercial paper issued by United States banks corporations or their Canadian subsidiaries, of highest quality
category by at least two nationally recognized rating agencies and maturing in 270 days or less.
8. Repurchase or reverse repurchase agreements and securities lending agreements with financial institutions
qualified as a “depository” by the government entity, with banks that are members of the Federal Reserve System
with capitalization exceeding $10,000,000, a primary reporting dealer in U.S. government securities to the Federal
Reserve Bank of New York, or certain Minnesota securities broker-dealers.
9. Guaranteed Investment Contracts (GIC’s) issued or guaranteed by a United States commercial bank, a domestic
branch of a foreign bank, a United States insurance company, or its Canadian subsidiary, whose similar debt
obligations were rated in one of the top two rating categories by a nationally recognized rating agency.
The City’s investment policy limits the term of investments to less than five years. All other policy provisions are limited to
Minnesota statutes.
The broker money market investment pool operates in accordance with appropriate State laws and regulations . The
reported value of the pool is the same as the fair value of the pool share.
The City has the following recurring fair value measurements as of December 31, 2023:
• Government Securities of $2,625,498 are valued at amortized cost (Level 1 inputs)
• Negotiable Certificates of Deposit of $7,387,520 are valued using a matrix pricing model (Level 2 inputs)
The Minnesota Municipal Money Market Fund is regulated by Minnesota statutes and the Board of Directors of the
League of Minnesota Cities and is an external investment pool not registered with the Securities Exchange Commission
(SEC) that follows the regulatory rules of the SEC. In accordance with GASB Statement No. 79, the City’s investment in
this pool is 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. Financial statements of the 4M Fund can be
obtained by contracting RBC Global Management at 100 South Fifth Street, Suite 2300, Minneapolis, MN 55402 -1240..
50
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 1: Summary of Significant Accounting Policies (Continued)
Investment Policy
The City’s investment policy incorporates Minnesota statutes as described above which reduces the City’s exposure to
credit, custodial credit, and interest rate risks. Specific risk information for the City is as follows:
• Credit Risk. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its
obligations. Ratings are provided by various credit rating agencies and where applicable, indicate associated
credit risk. Minnesota statutes and the City’s investment policy limit the City’s investments to the list above.
• Custodial Credit Risk. Custodial credit risk for investments is the risk that, in the event of the failure of the
counterparty to a transaction, a government will not be able to recover the value of investment or collateral
securities that are in the possession of an outside party. The City’s investment policy does not address custodial
credit risk but typically limits its exposure by purchasing insured or registered investments.
• Concentration of Credit Risk. Concentration of credit risk is the risk of loss attributed to the magnitude of a
government’s investment in a single issuer. The City limits investments in any one institution, other than the U.S.
Government or its agencies, to not more than $2,000,000 or 30 percent of the total portfolio. The City has no
concentrations greater than their own requirements in any one issuer.
• Interest Rate Risk. Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of
an investment. In accordance with its investment policy, the City requires at least 5 percent of the City’s
investment portfolio to be available on a daily basis without loss of principal. Also, no more than 30 percent of the
portfolio should have maturities exceeding 3 years.
Property Taxes
The City Council annually adopts a tax levy in December and certifies it to the County for collection in the following year.
The County is responsible for collecting all property taxes for the City. These taxes attach an enforceable lien on taxable
property within the City on January 1 and are payable by the property owners in two installments. The taxes are collected
by the County Treasurer and tax settlements are made to the City during January, July, and December each year.
Delinquent taxes receivable includes the past six years’ uncollected taxes. Delinquent taxes have been offset by a
deferred inflow of resources for taxes not received within 60 days after year end in the governmental financial statements.
Accounts Receivable
Accounts receivable include amounts billed for services provided before year end. The City annually certifies delinquent
utilities to the County and therefore, there has been no allowance for doubtful accounts established. Amounts
outstanding at year end are considered fully collectible.
Special Assessments
Special assessments represent the financing for public improvements paid for by benefiting property owners . These
assessments are recorded as receivable upon certification to the County. Special assessments are recognized as revenue
when they are received in cash or within 60 days after year end . All governmental special assessments receivable is offset
by a deferred inflow of resources in the fund financial statements.
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.
51
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 1: Summary of Significant Accounting Policies (Continued)
Capital Assets
Capital assets, which include property, plants, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and
similar items) are, reported in the governmental activity’s column 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 (amount not rounde d) and an
estimated useful life in excess of five years. The City reports infrastructure assets on a network and subsystem basis.
Accordingly, the amounts spent for the construction or acquisition on infrastructure assets are capitalized and reported in
government-wide financial statements.
In the case of the initial capitalization of general infrastructure assets (i.e., those reported by governmental activities) the
City chose to include all such items regardless of their acquisition date or amount. The City was able to estimate the
historical cost for the initial reporting of these assets through back trending (i.e., estimating the current replacement cost
of the infrastructure to be capitalized and using an appropriate price-level index to deflate the cost to the acquisition
year). As the City constructs or acquires additional capital assets each period, including infrastructure assets, they are
capitalized and reported at historical cost. The reported value excludes normal maintenance and repairs which are
essentially amounts spent in relation to capital assets that do not increase the capacity or efficiency of the item or extend
its useful life beyond the original estimate. In the case of donations, the City values these capital assets at the acquisition
value of the item at the date of its donation.
Property, plant, and equipment of the City are depreciated using the straight-line method over the following estimated
useful lives:
Useful Lives
Assets in Years
Buildings and Improvements 7 - 40
Infrastructure 15 - 50
Equipment and Machinery 5 - 60
Vehicles 3 - 50
Roads and Highways 20 - 40
Land Improvements 5 - 30
Deferred Outflows of Resources
In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of
resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net
position assets that applies to a future period(s) and so will not be recognized as an outflow of resources
(expense/expenditure) until then. The City has only one item that qualifies for reporting in this category. Accordingly, the
item, deferred pension resources, is reported only in the statements of net position. This item results from actuarial
calculations and current year pension contributions made subsequent to the measurement date.
52
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 1: Summary of Significant Accounting Policies (Continued)
Compensated Absences
It is the City’s policy to permit employees to accumulate a limited amount of earned but unused vacation, which is paid to
the employee upon separation. A portion of unused sick leave may also be paid upon separation from City service. In
governmental fund types of the cost of these benefits are recognized when payments are made to the employees. The
General fund is typically used to liquidate governmental compensated absences payable.
Postemployment Benefits Other than Pensions
Under Minnesota statute 471.61, subdivision 2b., public employers must allow retirees and their dependents to continue
coverage indefinitely in an employer-sponsored health care plan, under the following conditions: 1) Retirees must be
receiving (or eligible to receive) an annuity from a Minnesota public pension plan, 2) Coverage must continue in group
plan until age 65, and retirees must pay no more than the group premium, and 3) Retirees may obtain dependent coverage
immediately before retirement. All premiums are funded on a pay-as-you-go basis. The liability was actuarially determined,
in accordance with GASB Statement 75, on December 31, 2022. The General fund is typically used to liquidate
governmental another postemployment benefits payable.
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 additions
to/deductions from PERA’s fiduciary net position have been determined on the same basis as they are reported by PERA.
For this purpose, plan contributions are recognized as of employer payroll paid dates and benefit payments and refunds
are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. The
General fund is typically used to liquidate the governmental net pension liability.
The total pension expense for the General Employee Plan (GERP), Police and Fire Plan (PEPFP) is as follows:
Public Employees Retirement
Association of Minnesota (PERA)Total All
GERP PEPFP Plans
City's proportionate share 374,894$ 677,397$ 1,052,291$
Proportionate share of State's contribution 158 (3,913)(3,755)
Total Pension Expense 375,052$ 673,484$ 1,048,536$
Long-term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in
the statement of net position. The recognition of bond premiums and discounts are amortized over the life of the bonds
using the effective interest method. Bond issuance costs are reported as an expense in the period incurred.
In the fund financial statements, governmental fund types recognized 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 withheld from the actual debt proceeds received, are reported
as debt service expenditures.
53
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 1: Summary of Significant Accounting Policies (Continued)
Deferred Inflows of Resources
In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of
resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net
assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.
The government has one type of item, which arises only under a modified accrual basis of accounting that qualifies as
needing to be reported in this category. Accordingly, the item, unavailable revenue, is reported only in the governmental
funds balance sheet. The governmental funds report unavailable revenues from three sources: property taxes,
intergovernmental, and special assessments. These amounts are deferred and recognized as an inflow of resources in
the period that the amounts become available.
Furthermore, the City has additional items which qualify for reporting in this category on the statement of net position.
The items, deferred pension resources are reported only in the statement of net position and results from actuarial
calculations involving net differences between projected and actual earnings on plan investments and changes in
proportions.
Fund Balance
In the fund financial statements, fund balance is divided into five classifications based primarily on the extent to which the
City is bound to observe constraints imposed upon the use of resources reported in the governmental funds. These
classifications are defined as follows:
Nonspendable - Amounts that cannot be spent because they are not in spendable form, such as due from other funds.
Restricted - Amounts related to externally imposed constraints established by creditors, grantors or contributors; or
constraints imposed by state statutory provisions.
Committed - Amounts constrained for specific purposes that are internally imposed by formal action (resolution) of
the City Council, which is the City’s highest level of decision-making authority. Committed amounts cannot be used
for any other purpose unless the City Council modifies or rescinds the commitment by resolution.
Assigned - Amounts constrained for specific purposes that are internally imposed. In governmental funds other than
the General fund, assigned fund balance represents all remaining amounts that are not classified as nonspendable
and are neither restricted nor committed. In the General fund, assigned amounts represent intended uses established
by the City Council itself or by an official to which the governing body delegates the authority. The City Council has
adopted a fund balance policy which delegates the authority to assign amounts for specific purposes to the City
Administrator.
Unassigned - The residual classification for the General fund and also negative residual amounts in other funds.
The City considers restricted amounts to be spent first when both restricted and unrestric ted fund balance is available.
Additionally, the City would first use committed, then assigned, and lastly unassigned amounts of unrestricted fund
balance when expenditures are made.
The City has formally adopted a fund balance policy for the General fund. The City’s policy is to maintain a minimum
unrestricted fund balance of 35 percent of budgeted operating expenditures for cash -flow timing needs.
54
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 1: Summary of Significant Accounting Policies (Continued)
Net Position
Net position represents the difference between assets and deferred outflows of resources and liabilities and deferred
inflows of resources. Net position is displayed in three components:
a. Net investment in capital assets - Consists of capital assets, net of accumulated depreciation reduced by any
outstanding debt attributable to acquire capital assets.
b. Restricted net position- Consist of net position balances restricted when there are limitations imposed on their use
through external restrictions imposed by creditors, grantors, laws or regulations of other governments.
c. Unrestricted net position- All other net position balances that do not meet the definition of “restricted” or “net
investment in capital assets”
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.
Note 2: Stewardship, Compliance and Accountability
A. Budgetary Information
Annual budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of
America for the General fund. All annual appropriations lapse at fiscal year-end. The City does not use encumbrance
accounting.
In July of each year, all departments of the City submit requests for appropriations to the City Administrator so that a
budget may be prepared. Before September 30th, the proposed budget is presented to the City Council for review. The City
Council holds public hearings, and a final budget is prepared and adopted in December.
The appropriated budget is prepared by fund, function, and department. The City’s department heads, with the approval of
the City Council, may make transfers of appropriations within a department. Transfers of appropriations between
departments require the approval of the City Council. The legal level of budgetary control (i.e., the level at which
expenditures may not legally exceed appropriations) is the department level. The budget was not amended during the
year.
B. Deficit Fund Balance
For the year ended December 31, 2023, the following funds were in deficit:
Amount
Nonmajor
Police Donation 7,954$
Fund
The deficit fund equity noted above is expected to be eliminated with future charges for services and reimbursements.
55
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 3: Detailed Notes on All Funds
A. Deposits and Investments
Deposits
Custodial credit risk for deposits and investments is the risk that in the event of a bank failure, the City’s deposits and
investments may not be returned, or the City will not be able to recover collateral securities in the possession of an
outside party. In accordance with Minnesota statutes and as authorized by the City Council, the City maintains deposits at
those depository banks, all of which are members of the Federal Reserve System.
Minnesota statutes require that all City deposits be protected by insurance, surety bond or collateral. The fair value of
collateral pledged must equal 110 percent of the deposits not covered by insurance or bonds, with the exception of
irrevocable standby letters of credit issued by Federal Home Loan Banks as this type of collateral only requires collateral
pledged equal to 100 percent of the deposits not covered by insurance or bonds.
Authorized collateral in lieu of a corporate surety bond includes:
• United States government Treasury bills, Treasury notes, Treasury bonds.
• Issues of United States government agencies and instrumentalities as quoted by a recognized industry quotation
service available to the government entity.
• General obligation securities of any state or local government with taxing powers which is rate d “A” or better by a
national bond rating service, or revenue obligation securities of any state or local government with taxing powers
which is rated “AA” or better by a national bond rating service.
• General obligation securities of a local government with taxing powers may be pledged as collateral against funds
deposited by that same local government entity.
• Irrevocable standby letters of credit issued by Federal Home Loan Banks to a municipality accompanied by
written evidence that the bank’s public debt is rated “AA” or better by Moody’s Investors Service, Inc., or Standard
& Poor’s Corporation; and
• Time deposits that are fully insured by any federal agency.
Minnesota statutes require that all collateral shall be placed in safekeeping in a restricted account at a Federal Reserve
Bank, or in an account at a trust department of a commercial bank or other financial institution that is not owned or
controlled by the financial institution furnishing the collateral. The selection should be approved by the City.
At year end, the City’s carrying amount of deposits was deficit $118,054 and the bank balance was $4,097,481. Of the
bank balance $514,383 was covered by federal depository insurance and the remaining bank balance was covered by
collateral held by the pledging financial institution in the City’s name.
56
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 3: Detailed Notes on All Funds (Continued)
Investments
As of December 31, 2023, the City had the following investments that are insured or registered, or securities held by the
City or its agent in the City’s name.
Credit Segmented
Quality/Time
Ratings (1)Distribution (2)Amount Level 1 Level 2 Level 3
Pooled Investments at Amortized Costs
Money Market Mutual funds N/A Less than 1 year 104,940$
4M Money Market Accounts N/A Less than 1 year 32,991,314
Non-pooled Investments at Fair Value
Brokered Certificates of Deposit N/A Less than 1 year 7,387,520 -$ 7,387,520$ -$
Government Securities AAA Less than 1 year 2,625,498 2,625,498 - -
- - -
Total Investments 43,109,272$ 2,625,498$ 7,387,520$ -$
1.Ratings are provided by various credit rating agencies where applicable to indicate associated credit risk.
2.Interest rate risk is disclosed using the segmented time distribution method.
N/A Indicated not applicable or unavailable.
Types of Investments
Fair Value Measurement Using
A reconciliation of cash and investments as shown on the statement of net position for the City follows:
Carrying Amount of Deposits (118,054)$
Cash on hand 350
Investments 43,109,272
Total 42,991,568$
As Presented on the Statement of Net Position
Cash and temporary investments 40,366,070$
Cash held with fiscal agent 2,625,498
Total 42,991,568$
57
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 3: Detailed Notes on All Funds (Continued)
B. Capital Assets
Capital asset activity for the year ended December 31, 2023 was as follows:
Beginning Ending
Balance Increases Decreases Balance
Governmental Activities
Capital Assets not Being Depreciated
Land 3,292,827$ -$ -$ 3,292,827$
Construction in progress 3,378,929 6,856,636 (2,878,725) 7,356,840
Total Capital Assets
not Being Depreciated 6,671,756 6,856,636 (2,878,725) 10,649,667
Capital Assets Being Depreciated
Buildings 6,016,562 24,115 - 6,040,677
Equipment 6,253,922 807,264 (29,696) 7,031,490
Infrastructure 7,691,742 2,934,039 - 10,625,781
Total Capital Assets
Being Depreciated 19,962,226 3,765,418 (29,696) 23,697,948
Less Accumulated Depreciation
Buildings (2,542,413) (209,148) - (2,751,561)
Equipment (3,880,440) (558,893) 27,358 (4,411,975)
Infrastructure (1,451,051) (354,493) - (1,805,544)
Total Accumulated
Depreciation (7,873,904) (1,122,534) 27,358 (8,969,080)
Total Capital Assets
Being Depreciated, Net 12,088,322 2,642,884 - 14,728,868
Governmental Activities
Capital Assets, Net 18,760,078$ 9,499,520$ (2,878,725)$ 25,378,535$
Depreciation expense was charged to functions/programs of the governmental activities as follows:
Governmental Activities
General government 59,309$
Public safety 135,766
Public works 902,101
Culture and recreation 25,358
Total Depreciation Expense - Governmental Activities 1,122,534$
58
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 3: Detailed Notes on All Funds (Continued)
Beginning Ending
Balance Increases Decreases Balance
Business-type Activities
Capital Assets not Being Depreciated
Land 492,784$ 154,725$ -$ 647,509$
Construction in progress 813,423 6,886,649 - 7,700,072
Total Capital Assets
not Being Depreciated 1,306,207 7,041,374 - 8,347,581
Capital Assets Being Depreciated
Infrastructure 10,732,686 - - 10,732,686
Machinery and Equipment 57,700 - - 57,700
Total capital assets
being depreciated 10,790,386 - - 10,790,386
Less Accumulated Depreciation
Infrastructure (1,914,789) (348,032) - (2,262,821)
Machinery and Equipment (11,539) (3,847) (15,386)
Total accumulated
depreciation (1,926,328) (351,879) - (2,278,207)
Total Capital Assets
Being Depreciated, Net 8,864,058 (351,879) - 8,512,179
Business-type Activities
Capital Assets, Net 10,170,265$ 6,689,495$ -$ 16,859,760$
Depreciation expense was charged to functions/programs of the business-type activities as follows:
Business-type Activities
Water 142,928$
Sewer 208,951
Total Depreciation Expense - Business-type Activities 351,879$
59
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 3: Detailed Notes on All Funds (Continued)
Construction Commitments
The City has three active construction projects as of December 31, 2023. At year end, the City’s commitments with the
contractors are as follows:
Spent Remaining
to Date Commitment
City Center Drive and 79th Place 3,871,454$ 3,267,521$
Water Treatment Plant 4,508,353 12,219,847
Corcoran Water Tower 1,939,285 2,764,101
Total 10,319,092$ 18,251,469$
Project
C. Interfund Balances and Transfers
Interfund Transfers
The composition of interfund transfers as of December 31, 2023 is as follows:
Pavement City Nonmajor
General Management Center Drive Stormwater Governmental Total
Transfers Out
General -$ -$ -$ 10,000$ 1,015,981$ 1,025,981$
City Center Drive - 327,313 - - - 327,313
Pavement Management - - 316,657 - 670,557 987,214
Water 292,200 - - - - 292,200
Sewer 310,400 - - - - 310,400
Total 602,600$ 327,313$ 316,657$ 10,000$ 1,686,538$ 2,943,108$
Fund
Transfers In
The City annually budgets transfers for specific purposes. Annual transfers include transfers designated as a percentage
of annual revenues, transfers made to cover funds annual operations, transfers made as part of capital improvement
plans and to fund future capital projects.
60
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 3: Detailed Notes on All Funds (Continued)
D. Long-term Debt
General Obligation Bonds (G.O. Bonds)
The City issued G.O. bonds in governmental activities for equipment purchases and the construction of the new public
works facility. Both will be repaid with tax levy. Each year the tax levy equals 105 percent of the amount required for debt
service. The excess of 5 percent is to cover any delinquencies in tax payments.
G.O. bonds are direct obligations and pledge the full faith and credit of the City. Bonds currently outstanding are as
follows:
Authorized Issue Maturity Balance at
and Issued Date Date Year End
G.O. Equipment
Certificate of 2016A 290,000$ 2.00 - 3.00 %05/01/16 05/01/26 105,000$
G.O. Improvement
Bonds Series 2016A 2,625,000 2.00 - 2.40 05/01/16 05/01/32 1,270,000
G.O. Equipment
Certification of 2018A 600,000 3.00 - 3.125 05/31/18 02/01/34 350,000
G.O. Bonds
Series 2018A 1,235,000 3.00 - 3.125 05/31/18 02/01/34 955,000
G.O. Equipment
Certification of 2020A 805,000 1.60 - 2.35 07/01/20 02/01/30 640,000
G.O. Capital Improvement
Bonds Series 2020B 3,365,000 1.20 - 2.00 11/05/20 02/01/38 3,060,000
G.O. Equipment
Certificate of 2022A 1,800,000 3.12 - 4.00 06/02/22 02/01/32 1,800,000
G.O. Improvement
Bonds Series 2023A 3,760,000 4.00 - 5.00 05/11/23 02/01/39 3,760,000
Total General Obligation Bonds 11,940,000$
Interest
Description Rate
Annual debt service requirements to maturity for general obligation bonds are as follows:
Year Ending
December 31, Principal Interest Total
2024 835,000$ 398,088$ 1,233,088$
2025 1,045,000 333,568 1,378,568
2026 1,075,000 301,435 1,376,435
2027 1,070,000 268,633 1,338,633
2028 915,000 236,856 1,151,856
2029-2033 4,035,000 757,170 4,792,170
2034-2038 2,655,000 252,368 2,907,368
2039 310,000 6,200 316,200
Total 11,940,000$ 2,554,318$ 14,494,318$
Governmental Activities
61
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 3: Detailed Notes on All Funds (Continued)
G.O. Revenue Bonds
The following bonds were issued to finance capital improvements, and finance acquisition and construction of capital
facilities. They will be repaid from future net revenues pledged from the Water and Sewer funds and are backed by the
taxing power of the City.
G.O. revenue bonds currently outstanding are as follows:
Authorized Issue Maturity Balance at
and Issued Date Date Year End
G.O. Utility Revenue Bonds,
Series 2014B 3,130,000$ 2.00 - 3.625 %08/01/14 02/01/35 2,070,000$
G.O. Utility Revenue Bonds,
Series 2020A 1,145,000 1.60 - 2.35 07/01/20 02/01/31 935,000
G.O. Utility Revenue Bonds,
Series 2023A 21,785,000 4.00 - 5.00 05/11/23 02/01/53 21,785,000
Total General Obligation Revenue Bonds 24,790,000$
Interest
Description Rate
Annual debt service requirements to maturity for G.O. revenue bonds are as follows:
Year Ending
December 31, Principal Interest Total
2024 860,000$ 1,195,239$ 2,055,239$
2025 640,000 959,973 1,599,973
2026 670,000 933,578 1,603,578
2027 690,000 905,919 1,595,919
2028 720,000 876,943 1,596,943
2029-2033 3,730,000 3,903,290 7,633,290
2034-2038 3,485,000 3,133,084 6,618,084
2039-2043 3,785,000 2,432,500 6,217,500
2044-2048 4,605,000 1,595,900 6,200,900
2049-2053 5,605,000 578,100 6,183,100
Total 24,790,000$ 16,514,526$ 41,304,526$
Business-Type Activities
Annual revenue from operations, principal and interest payments on bonds, and the percentage of revenues required to
cover principal and interest are as follows:
Water Sewer
Net Operating Revenues 726,202$ 599,399$
Principal and Interest 844,656 119,187
Percentage of Revenues 86.0%502.9%
62
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 3: Detailed Notes on All Funds (Continued)
Notes Payable
The City has the following notes payable outstanding for water connection charges.
Authorized Issue Maturity Balance at
and Issued Date Date Year End
Maple Grove - WAC 300,000$ 5.50 %01/01/14 12/20/27 140,085$
Maple Grove - WAC 117,790 0.0 02/16/16 01/01/27 47,116
Total Notes Payable 187,201$
Interest
Description Rate
Annual debt service requirements to maturity for notes outstanding are as follows:
Year Ending
December 31, Principal Interest Total
2024 43,931$ 7,252$ 51,183$
2025 45,723 5,460 51,183
2026 47,617 3,566 51,183
2027 49,930 1,253 51,183
Total 187,201$ 17,531$ 204,732$
Business-Type Activities
Changes in Long-term Liabilities
Long-term liability activity for the year ended December 31, 2023 was as follows:
Beginning Ending Due Within
Balance Increases Decreases Balance One Year
Governmental Activities
Bonds Payable
G.O. bonds payable 8,835,000$ 3,760,000$ (655,000)$ 11,940,000$ 835,000$
Unamortized premium on bonds 231,068 406,391 (50,680) 586,779 -
Total Bonds Payable 9,066,068 4,166,391 (705,680) 12,526,779 835,000
Compensated Absences Payable 352,716 313,229 (285,939) 380,006 167,202
Governmental Activity
Long-term Liabilities 9,418,784$ 4,479,620$ (991,619)$ 12,906,785$ 1,002,202$
Business-type Activities
Bonds Payable
Revenue bonds payable 3,255,000$ 21,785,000$ (250,000)$ 24,790,000$ 860,000$
Unamortized premium on bonds 76,658 956,384 (40,801) 992,241 -
Total Bonds Payable 3,331,658 22,741,384 (290,801) 25,782,241 860,000
Notes Payable 229,433 - (42,232) 187,201 43,931
Business-type Activity
Long-term Liabilities 3,561,091$ 22,741,384$ (333,033)$ 25,969,442$ 903,931$
63
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 3: Detailed Notes on All Funds (Continued)
E. Components of Fund Balance
At December 31, 2023, portions of the City’s fund balance are not available for appropriation due to not being in spendable
form (Nonspendable), legal restrictions (Restricted), City Council action (Committed), policy and/or intent (Assigned), or
Unassigned. The following is a summary of the components of fund balance:
Nonmajor
Debt Pavement Park Hackamore City Center Governmental
General Service Management Capital Upgrade Drive Funds Total
Nonspendable
Prepaid items $ 89,961 $ - $ - $ - $ - $ - $ - $ 89,961
Restricted for
Debt service $ - $ 180,638 $ - $ - $ - $ - $ - $ 180,638
Capital outlay 292,669 - - - - - 705,878 998,547
Park dedication fees - - - 4,021,879 1,051,759 1,212,005 - 6,285,643
Lawful gambling - - - - - - 255,788 255,788
Police expenditures - - - - - - 11,953 11,953
Total Restricted $ 292,669 $ 180,638 $ - $ 4,021,879 $ 1,051,759 $ 1,212,005 $ 973,619 $ 7,732,569
Committed to
Emergency sirens $ - $ - $ - $ - $ - $ - $ 64,954 $ 64,954
Police expenditures - - - - - - 49,923 49,923
Truck safety - - - - - - 3,990 3,990
Total Committed $ - $ - $ - $ - $ - $ - $ 118,867 $ 118,867
Assigned to
Long range capital planning $ - $ - $ - $ - $ - $ - $ 2,137,537 $ 2,137,537
Capital outlay - - - 358,350 - - 76,851 435,201
Total Assigned $ - $ - $ - $ 358,350 $ - $ - $ 2,214,388 $ 2,572,738
Unassigned $ 4,201,198 $ - $ (89,451) $ - $ - $ - $ (7,954) $ 4,103,793
64
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 4:Defined Benefit Pension Plans - Statewide
A. Plan Description
General Employees Retirement Plan
Public Employees Police and Fire Plan
B. Benefits Provided
General Employee Plan Benefits
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.
All full-time and certain part-time employees of the City are covered by the General Employees Plan. General Employees
Plan members belong to the Coordinated Plan. Coordinated Plan members are covered by Social Security.
The Police and Fire Plan, originally established for police officers and firefighters not covered by a local relief
association, now covers all police officers and firefighters hired since 1980. Effective July 1, 1999, the Police and Fire
Plan also covers police officers and firefighters belonging to a local relief association that elected to merge with and
transfer assets and administration to PERA.
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.
Benefit increases are provided to benefit recipients each January. The postretirement increase is equal to 50 percent of
the cost-of-living adjustment (COLA) announced by the SSA, with a minimum increase of at least 1 percent and a
maximum of 1.5 percent. Recipients that have been receiving the annuity or benefit for at least a full year as of the June
30 before the effective date of the increase will receive the full increase. Recipients receiving the annuity or benefit for
at least one month but less than a full year as of the June 30 before the effective date of the increase will receive a
reduced prorated increase. In 2023, legislation repealed the statute delaying increases for members retiring before full
retirement age.
General Employees Plan benefits are based on a member’s highest average salary for any five successive years of
allowable service, age, and years of credit at termination of service. Two methods are used to compute benefits for
PERA's Coordinated Plan members. 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 members is 1.2 percent of average salary for each of the first 10 years of service and 1.7 percent of
average salary for each additional year. Under Method 2, the accrual rate for Coordinated members is 1.7 percent for
average salary for all years of service. For members hired prior to July 1, 1989 a full annuity is available when age plus
years of service equal 90 and normal retirement age is 65. For members hired on or after July 1, 1989 normal retirement
age is the age for unreduced Social Security benefits capped at 66.
65
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 4:Defined Benefit Pension Plans - Statewide (Continued)
Police and Fire Plan Benefits
C. Contributions
General Employees Fund Contributions
Police and Fire Fund Contributions
Benefits for Police and Fire Plan members first hired after June 30, 2010, but before July 1, 2014, vest on a prorated
basis from 50 percent after five years up to 100 percent after ten years of credited service. Benefits for Police and Fire
Plan members first hired after June 30, 2014 vest on a prorated basis from 50 percent after ten years up to 100 percent
after twenty years of credited service. The annuity accrual rate is 3 percent of average salary for each year of service.
For Police and Fire Plan members who were first hired prior to July 1, 1989, a full annuity is available when age plus
years of service equal at least 90.
Benefit increases are provided to benefit recipients each January. The postretirement increase is fixed at 1 percent.
Recipients that have been receiving the annuity or benefit for at least 36 months as of the June 30 before the effective
date of the increase will receive the full increase. Recipients receiving the annuity or benefit for at least 25 months but
less than 36 months as of the June 30 before the effective date of the increase will receive a reduced prorated increase.
Minnesota statutes, chapter 353 sets the rates for employer and employee contributions. Contribution rates can only be
modified by the state Legislature.
Coordinated Plan members were required to contribute 6.50 percent of their annual covered salary in fiscal year 2023
and the City was required to contribute 7.50 percent for Coordinated Plan members. The City’s contributions to the
General Employees Fund for the years ending December 31, 2023, 2022 and 2021 were $143,345, $110,142 and
$97,494, respectively. The City’s contributions were equal to the required contributions for each year as set by state
statute.
Police and Fire Plan members were required to contribute 11.80 percent of their annual covered salary in fiscal year
2023 and the City was required to contribute 17.70 percent for Police and Fire Plan members. The City’s contributions
to the Police and Fire Fund for the years ending December 31, 2023, 2022 and 2021 were $227,691, $175,464 and
$137,660, respectively. The City’s contributions were equal to the required contributions for each year as set by state
statute.
66
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 4:Defined Benefit Pension Plans - Statewide (Continued)
D. Pension Costs
General Employees Fund Pension Costs
City Proportionate Share of the Net Pension Liability 1,269,359$
State of Minnesota's Proportionate Share of the Net Pension
Liability Associated with the City 35,103
Total 1,304,462$
Deferred Deferred
Outflows Inflows
of Resources of Resources
Differences Between Expected and Actual Economic Experience 40,143$ 6,125$
Changes in Actuarial Assumptions 145,126 347,920
Net Difference Between Projected and Actual Investment Earnings 2,925 -
Changes in Proportion 173,832 -
Contributions Paid to PERA Subsequent to the Measurement Date 70,955 -
Total 432,981$ 354,045$
For the year ended December 31, 2023, the City recognized pension expense of $374,894 for its proportionate share of
the General Employees Plan’s pension expense. In addition, the City recognized $158 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.
At December 31, 2023, the City reported its proportionate share of the General Employees Plan’s deferred outflows of
resources and deferred inflows of resources related to pensions from the following sources:
At December 31, 2023, the City reported a liability of $1,269,359 for its proportionate share of the General Employees
Fund’s net pension liability. The City’s net pension liability reflected a reduction due to the State of Minnesota’s
contribution of $16 million. 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 $35,103. The net pension liability was measured as of June 30, 2023,
and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of
that date. The City’s proportionate share of the net pension liability was based on the City’s contributions received by
PERA during the measurement period for employer payroll paid dates from July 1, 2022 through June 30, 2023 relative
to the total employer contributions received from all of PERA’s participating employers. The City’s proportionate share
was 0.0227 percent at the end of the measurement period and 0.0192 percent for the beginning of the period.
67
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 4:Defined Benefit Pension Plans - Statewide (Continued)
109,772$
(78,822)
4,568
(27,537)
Police and Fire Fund Pension Costs
City Proportionate Share of the Net Pension Liability 1,612,897$
State of Minnesota's Proportionate Share of the Net Pension
Liability Associated with the 64,994
Total 1,677,891$
The State of Minnesota is included as a non-employer contributing entity in the Police and Fire Retirement Plan
Schedule of Employer Allocations and Schedule of Pension Amounts by Employer, Current Reporting Period Only
(pension allocation schedules) for the $9 million in direct state aid. Police and Fire Plan employers need to recognize
their proportionate share of the State of Minnesota’s pension expense (and grant revenue) under GASB 68 special
funding situation accounting and financial reporting requirements. For the year ended December 31, 2023, the City
recognized pension expense of $677,397 for its proportionate share of the Police and Fire Plan’s pension expense. In
addition, the City recognized an additional negative $3,914 as pension expense (grant revenue) for its proportionate
share of the State of Minnesota’s contribution of $9 million to the Police and Fire Fund.
2027
At December 31, 2023, the City reported a liability of $1,612,897 for its proportionate share of the Police and Fire Fund’s
net pension liability. The net pension liability was measured as of June 30, 2023, and the total pension liability used to
calculate the net pension liability was determined by an actuarial valuation as of that date. The City’s proportionate
share 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, 2022 through June 30, 2023, relative to the total employer
contributions received from all of PERA’s participating employers. The City’s proportionate share was 0.0934 percent at
the end of the measurement period and 0.0735 percent for the beginning of the period.
The State of Minnesota is not included as a non-employer contributing entity in the Police and Fire Pension Plan
pension allocation schedules for the $9 million in supplemental state aid. The City recognized $8,406 for the year ended
December 31, 2023 as revenue and an offsetting reduction of net pension liability for its proportionate share of the
State of Minnesota’s on-behalf contributions to the Police and Fire Fund.
The $70,955 reported as deferred outflows of resources related to pensions resulting from the City’s contributions
subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended
December 31, 2024. Other amounts reported as deferred outflows and inflows of resources related to pensions will be
recognized in pension expense as follows:
2024
2025
2026
The State of Minnesota contributed $18 million to the Police and Fire Fund in the plan fiscal year ended June 30, 2023.
The contribution consisted of $9 million in direct state aid that does meet the definition of a special funding situation
and $9 million in supplemental state aid that does not meet the definition of a special funding situation. The $9 million
direct state was paid on October 1, 2022. Thereafter, by October 1 of each year, the state will pay $9 million to the Police
and Fire Fund until full funding is reached or July 1, 2048, whichever is earlier. The $9 million in supplemental state aid
will continue until the fund is 90 percent funded, or until the State Patrol Plan (administered by the Minnesota State
Retirement System) is 90 percent funded, whichever occurs later. The State of Minnesota's proportionate share of the
net pension liability associated with the City totaled $64,994.
68
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 4:Defined Benefit Pension Plans - Statewide (Continued)
Deferred Deferred
Outflows Inflows
of Resources of Resources
Differences Between Expected and Actual Economic Experience 394,524$ -$
Changes in Actuarial Assumptions 1,372,799 2,264,942
Net Difference Between Projected and Actual Investment Earnings 15,705 -
Changes in Proportion 644,514 45,821
Contributions Paid to PERA Subsequent to the Measurement Date 113,555 -
Total 2,541,097$ 2,310,763$
130,816$
81,532
340,075
(35,474)
(400,170)
E. Long-term Expected Return on Investment
Domestic Equity 33.5 %5.10 %
International Equity 16.5 5.30
Fixed Income 25.0 0.75
Private Markets 25.0 5.90
Total 100.0 %
Asset Class Allocation Rate of Return
At December 31, 2023, the City reported its proportionate share of the Police and Fire Plan’s deferred outflows of
resources and deferred inflows of resources from the following sources:
The $113,555 reported as deferred outflows of resources related to pensions resulting from the City’s contributions
subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended
December 31, 2024. Other amounts reported as deferred outflows and inflows of resources related to pensions will be
recognized in pension expense as follows:
2024
2025
2026
2027
2028
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:
Long-term
Target Expected Real
69
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 4:Defined Benefit Pension Plans - Statewide (Continued)
F. Actuarial Assumptions
The following changes in actuarial assumptions and plan provisions occurred in 2023:
General Employees Fund
Changes in Actuarial Assumptions
- The investment return assumption and single discount rate were changed from 6.5 percent to 7.0 percent.
Changes in Plan Provisions
- The benefit increase delay for early retirements on or after January 1, 2024, was eliminated.
The total pension liability in the June 30, 2023, actuarial valuation was determined using an individual entry-age normal
actuarial cost method. The long-term rate of return on pension plan investments used in the determination of the total
liability is 7.0 percent. This assumption is based on a review of inflation and investments return assumptions from a
number of national investment consulting firms. The review provided a range of return investment return rates deemed
to be reasonable by the actuary. An investment return of 7.0 percent was deemed to be within that range of
reasonableness for financial reporting purposes.
Inflation is assumed to be 2.25 percent for the General Employees Plan and 2.25 percent for the Police and Fire Plan.
Benefit increases after retirement are assumed to be 1.25 percent for the General Employees Plan and 1.00 percent for
the the Police and Fire Plan.
Salary growth assumptions in the General Employees Plan range in annual increments from 10.25 percent after one
year of service to 3.0 percent after 27 years of service. In the Police and Fire Plan, salary growth assumptions range
from 11.75 percent after one year of service to 3.0 percent after 24 years of service.
Mortality rates for the General Employees Plan are based on the Pub-2010 General Employee Mortality Table. Mortality
rates for the Police and Fire Plan is based on the Pub-2010 Public Safety Employee Mortality tables. The tables are
Actuarial assumptions for the General Employees Plan are reviewed every four years. The most recent four-year
experience study for the General Employees Plan was completed in 2022. The assumption changes were adopted by
the Board and became effective with the July 1, 2023 actuarial valuation. The most recent four-year experience study
for the Police and Fire Plan was adopted by the Board and became effective with the July 1, 2021 actuarial valuation.
- The vesting period of those hired after June 30, 2010, was changed from five years of allowable service to three
years of allowable service.
- A one-time, non-compounding benefit increase of 2.5 percent minus the actual 2024 adjustment will be payable in
a lump sum for calendar year 2024 by March 31, 2024.
- An additional one-time direct state aid contribution of $170.1 million will be contributed to the Plan on
October 1, 2023.
70
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 4:Defined Benefit Pension Plans - Statewide (Continued)
Police and Fire Fund
Changes in Actuarial Assumptions
- The investment return assumption was changed from 6.5 percent to 7.0 percent.
- The single discount rate changed from 5.4 percent to 7.0 percent.
Changes in Plan Provisions
- The total and permanent duty disability benefit was increased, effective July 1, 2023.
G. Discount Rate
H. Pension Liability Sensitivity
1 Percent 1 Percent
Decrease (6.0%)Current (7.0%)Increase (8.0%)
General Employees Fund 2,245,597$ 1,269,359$ 466,365$
Police and Fire Fund 3,200,179 1,612,897 307,938
I. Pension Plan Fiduciary Net Position
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 one percentage point lower or one percentage point
higher than the current discount rate:
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.
The discount rate used to measure the total pension liability in 2023 was 7.0 percent. The projection of cash flows used
to determine the discount rate assumed that contributions from plan members and employers will be made at rates set
in Minnesota statutes. Based on these assumptions, the fiduciary net position of the General Employees and Police and
Fire Funds were projected to be available to make all projected future benefit payments of current plan members.
Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected
benefit payments to determine the total pension liability.
- Psychological treatment is required effective July 1, 2023 prior to approval for a duty disability benefit for a
psychological condition relating to the member’s occupation.
- The vesting requirement for new hires after June 30, 2014 was changed from a graded 20-year vesting schedule to
a graded 10-year vesting schedule, with 50 percent vesting after five years increasing incrementally to 100 percent
after 10 years.
- A one-time, non-compounding benefit increase of 3.0 percent will be payable in a lump sum for calendar year 2024
by March 31, 2024.
- An additional one-time direct state aid contribution of $19.4 million will be contributed to the Plan on
October 1, 2023.
71
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 5: Postemployment Benefits Other Than Pensions
A. Plan Description
The City’s defined benefit healthcare plan (“the Retiree Health Plan”) provides healthcare insurance for eligible retirees
and their spouses. The Retiree Health Plan is affiliated with the healthcare plan administered through LOGIS, an agent
multiple-employer postemployment healthcare plan. LOGIS is a consortium of Minnesota local government uni ts
controlled by its members. LOGIS’ Board of Directors is composed of one representative from each agency. LOGIS issues
a publicly available financial report that includes financial statements and required supplementary information for the
health plan. That report may be obtained by writing to LOGIS, 5750 Duluth Street, Golden Valley, MN 55422, or by calling
(763) 543-2600.
At December 31, 2023, the following employees were covered by the benefit terms:
Inactive Plan Members or Beneficiaries Currently Receiving Benefit Payments 1
Active Plan Members 23
Total Plan Members 24
B. Funding Policy
The contribution requirements of plan members and the City are established and may be amended by LOGIS’ Board of
Directors. For the year ended December 31, 2023, the City’s average contribution rate was 0.90 percent of covered-
employee payroll. For the year 2023, the City’s implicit contributions to the plan totaled $44,826.
C. Actuarial Methods and Assumptions
The City’s total OPEB liability of $1,120,608 was measured as of December 31, 2023, and the total OPEB liability used to
calculate the total OPEB liability was determined by an actuarial valuation as of December 31, 2022. Roll forward
procedures were used to roll forward the total OPEB liability to the measurement date.
The total OPEB liability in the December 31, 2022, actuarial valuation was determined using the following actuarial
assumptions, applied to all periods included in the measurement, unless otherwise specified:
Discount Rate 3.77%
20-Year Municipal Bond Yield 2.90%
Inflation Rate 2.60%
Salary Increases N/A
Medical Trend Rate 6.20% in 2022 decreasing 0.30% per year to an ultimate rate of 3.9%
The discount rate used to measure the total OPEB liability was 3.77 percent. Assets were projected using expected
benefit payments and expected asset returns. Expected benefit payments by year were discounted using the expected
asset return assumption for years in which the assets were sufficient to pay all benefit paymen ts. Any remaining benefit
payments after the trust fund is exhausted are discounted at the 20-year municipal bond rate.
Rates from the most recent July 1, 2014 through June 30, 2018 PERA and TRA Experience Studies.
The actuarial assumptions used in the December 31, 2023 valuation was based on input from a variety of published
sources of historical and projected future financial data. Each assumption was reviewed for reasonableness with the
source information as well as for consistency with the other economic assumptions.
72
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 5: Postemployment Benefits Other Than Pensions (Continued)
D.Changes in the Total OPEB Liability
Total OPEB
Liability
(a)
Balances at January 1, 2023 350,374$
Changes for the Year:
Service cost 19,424
Interest 14,069
Differences between expected and actual experience 677,909
Changes in assumptions or other inputs 103,658
Benefit payments (44,826)
Net Changes 770,234
Balances at December 31, 2023 1,120,608$
E.Sensitivity of the Total OPEB Liability
The following presents the total OPEB liability of the City, as well as what the City’s total OPEB liability would be if it w ere
calculated using a discount rate that is 1-percentage point lower or 1-percentage-point than the current discount rate:
1 Percent Current 1 Percent
Increase Discount Rate (3.77%)Decrease
988,597$ 1,120,608$ 1,280,696$
The following presents the total OPEB liability of the City, as well as what the City’s total OPEB liability would be if it w ere
calculated using a Healthcare Cost Trent Rates that is 1-percentage point lower or 1-percentage-point higher than the
current healthcare trend rate:
Healthcare Cost
1 Percent Increase Trend Rates 1 Percent Decrease
1,287,408$ 1,120,608$ 981,128$
F.OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB
For the year ended December 31, 2023, the City recognized OPEB expense of $815,060. At December 31, 2023, there are
no deferred outflows of resources or deferred inflows of resources related to OPEB.
73
City of Corcoran, Minnesota
Notes to the Financial Statements
December 31, 2023
Note 6: Other Information
A.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 for which the City carries insurance. The City obtains insurance
through participation in the League of Minnesota Cities Insurance Trust (LMCIT) which is a risk sharing pool with
approximately 800 other governmental units. The City pays an annual premium to LMCIT for its workers compensation
and property and casualty insurance. The LMCIT is self-sustaining through member premiums and will reinsure for claims
above a prescribed dollar amount for each insurance event. Settled claims have not exceeded the City’s coverage in any
of the past three fiscal years.
Liabilities are reported when it is probable that a loss has occurred, and the amount of the loss can be reasonably
estimated. Liabilities, if any, include an amount for claims that have been incurred but not reported (IBNRs). The City’s
management is not aware of any incurred but not reported claims.
B.Legal Debt Margin
In accordance with Minnesota statutes, the City may not incur or be subject to net debt in excess of three percent of the
market value of taxable property within the City. Net debt is payable solely from ad valorem taxes and, therefore, excludes
debt financed partially or entirely by special assessments, enterprise fund revenues or tax increments. The Cit y is well
below the legal debt margin as of December 31, 2023.
Note 7: Prior Period Adjustment
At December 31, 2023, the City’s balances were adjusted and due to the following:
Net Position
December 31, 2022 Net Position
as Previously Prior Period January 1, 2023
Reported Restatement (1)as Restated
Governmental Activities 20,147,709$ (331,076)$ 20,478,785$
(1) To adjust ending governmnetal net position for the correction of revenue originally coded
as a balance sheet escrow payable.
Fund
74
REQUIRED SUPPLEMENTARY INFORMATION
CITY OF CORCORAN
CORCORAN, MINNESOTA
FOR THE YEAR ENDED
DECEMBER 31, 2023
75
City of Corcoran, Minnesota
Required Supplementary Information
For the Year Ended December 31, 2023
Schedule of Employer’s Share of PERA Net Pension Liability - General Employees Fund
State's
Proportionate
City's Share of
Proportionate the Net Pension
Share of Liability City's
Fiscal the Net Pension Associated with
Year Liability the City Total Payroll
Ending (a)(b)(a+b)(c)
06/30/23 0.0227 %1,269,359$ 35,103$ 1,304,462$ 1,732,391$ 73.3 %83.1 %
06/30/22 0.0192 1,520,646 44,439 1,565,085 1,405,282 108.2 76.7
06/30/21 0.0159 679,001 20,754 699,755 1,136,701 59.7 87.0
06/30/20 0.0147 881,332 27,082 908,414 1,032,335 85.4 79.0
06/30/19 0.0133 735,327 22,832 758,159 941,564 78.1 80.2
06/30/18 0.0130 721,187 23,786 744,973 876,976 82.2 79.5
06/30/17 0.0111 708,617 8,921 717,538 715,840 99.0 75.9
06/30/16 0.0106 860,667 11,305 871,972 658,533 130.7 68.9
06/30/15 0.0102 528,617 - 528,617 1,025,437 51.6 78.2
City's
Proportionate
Share of the
Net Pension
Plan Fiduciary
City's
Liability as a
Net Position
Proportion of
Percentage of
as a PercentageCoveredCovered
the Net Pension Payroll of the Total
Liability (a/c)Pension Liability
Note: Schedule is intended to show 10-year trend. Additional years will be reported as they become available.
Schedule of Employer’s PERA Contributions - General Employees Fund
Contributions in
Relation to the
Statutorily Statutorily Contribution City's
Required Required Deficiency
Year Contribution Contribution (Excess)Payroll
Ending (a)(b)(a-b)(c)
12/31/23 143,345$ 143,345$ -$ 1,911,267$ 7.5 %
12/31/22 110,142 110,142 - 1,468,559 7.5
12/31/21 97,494 97,494 - 1,299,921 7.5
12/31/20 79,572 79,572 - 1,060,960 7.5
12/31/19 74,497 74,497 - 993,289 7.5
12/31/18 68,497 68,497 - 913,292 7.5
12/31/17 59,070 59,070 - 787,600 7.5
12/31/16 52,496 52,496 - 699,947 7.5
12/31/15 46,319 46,319 - 617,587 7.5
Covered
(b/c)
Contributions as
a Percentage of
Payroll
Covered
Note: Schedule is intended to show 10-year trend. Additional years will be reported as they become available.
76
City of Corcoran, Minnesota
Required Supplementary Information (Continued)
For the Year Ended December 31, 2023
Notes to the Required Supplementary Information - General Employee Fund
Changes in Actuarial Assumptions
2023 - The investment return assumption and single discount rate were changed from 6.5 percent to 7.00 percent.
2022 - The mortality improvement scale was changed from Scale MP-2020 to Scale MP-2021.
2021- The investment return and single discount rates were changed from 7.50 percent to 6.50 percent, for financial
reporting purposes. The mortality improvement scale was changed from Scale MP -2019 to Scale MP-2020.
2020 - The price inflation assumption was decreased from 2.50% to 2.25%. The payroll growth assumption was
decreased from 3.25% to 3.00%. Assumed salary increase rates were changed as recommended in the June 30, 2019,
experience study. The net effect is assumed rates that average 0.25% less than previous rates. Assumed rates of
retirement were changed as recommended in the June 30, 2019, experience study. The changes result in more unreduced
(normal) retirements and slightly fewer Rule of 90 and early retirements. Assumed rates of termination were changed as
recommended in the June 30, 2019, experience study. The new rates are based on service and are generally lower than
the previous rates for years 2-5 and slightly higher thereafter. Assumed rates of disability were changed as recommended
in the June 30, 2019, experience study. The change results in fewer predicted disability retirements for males and
females. The base mortality table for healthy annuitants and employees was changed from the RP -2014 table to the Pub-
2010 General Mortality table, with adjustments. The base mortality table for disabled annuitants was changed from the
RP-2014 disabled annuitant mortality table to the PUB -2010 General/Teacher disabled annuitant mortality table, with
adjustments. The mortality improvement scale was changed from Scale MP-2018 to Scale MP-2019. The assumed
spouse age difference was changed from two years older for females to one year older. The assumed number of married
male new retirees electing the 100% Joint & Survivor option changed from 35% to 45%. The assumed number of married
female new retirees electing the 100% Joint & Survivor option changed from 15% to 30%. The corresponding number of
married new retirees electing the Life annuity option was adjusted accordingly.
2019 - The mortality projection scale was changed from MP-2017 to MP-2018.
2018 - The mortality projection scale was changed from MP-2015 to MP-2017. The assumed benefit increase was
changed from 1.00 percent per year through 2044 and 2.50 percent per year thereafter to 1.25 percent per year.
2017 - The Combined Service Annuity (CSA) loads were changed from 0.8 percent for active members and 60 percent for
vested and non-vested deferred members. The revised CSA loads are now 0.0 percent for active member liability, 15.0
percent for vested deferred member liability and 3.0 percent for non-vested deferred member liability. The assumed post-
retirement benefit increase rate was changed from 1.0 percent per year for all years to 1.0 percent per year through 2044
and 2.5 percent per year thereafter.
2016 - The assumed post-retirement benefit increase rate was changed from 1.0 percent per year through 2035 and 2.5
percent per year thereafter to 1.0 percent per year for all future years. The assumed investment return was changed from
7.9 percent to 7.5 percent. The single discount rate was changed from 7.9 percent to 7.5 percent. 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 percent to 3.25 percent for payroll growth and 2.50 percent for inflation.
2015 - The assumed post-retirement benefit increase rate was changed from 1.0 percent per year through 2030 and 2.5
percent per year thereafter to 1.0 percent per year through 2035 and 2.5 percent per year thereafter.
77
City of Corcoran, Minnesota
Required Supplementary Information (Continued)
For the Year Ended December 31, 2023
Notes to the Required Supplementary Information - General Employee Fund (Continued)
Changes in Plan Provisions
2023 - An additional one-time direct state aid contribution of $170.1 million will be contributed to the Plan on
October 1, 2023. The vesting period of those hired after June 30, 2010, was changed from five years of allowable service
to three years of allowable service. The benefit increase delay for early retirements on or after January 1, 2024, was
eliminated. A one-time, non-compounding benefit increase of 2.5 percent minus the actual 2024 adjustment will be
payable in a lump sum for calendar year 2024 by March 31, 2024.
2022 - There were no changes in plan provisions since the previous valuation.
2021 - There were no changes in plan provisions since the previous valuation.
2020 - Augmentation for current privatized members was reduced to 2.0% for the period July 1, 2020, through
December 31, 2023 and 0.0% after. Augmentation was eliminated for privatizations occurring after June 30, 2020.
2019 - The employer supplemental contribution was changed prospectively, decreasing from $31.0 million to $21.0
million per year. The state’s special funding contribution was changed prospectively, requiring $16.0 million due per year
through 2031.
2018 - The augmentation adjustment in early retirement factors is eliminated over a five-year period starting July 1, 2019,
resulting in actuarial equivalence after June 30, 2024. Interest credited on member contributions decreased from 4.00
percent to 3.00 percent, beginning July 1, 2018. Deferred augmentation was changed to 0.00 percent, effective
January 1, 2019. Augmentation that has already accrued for deferred members will still apply. Contribution stabilizer
provisions were repealed. Postretirement benefit increases were changed from 1.00 percent per year with a provision to
increase to 2.50 percent upon attainment of 90.00 percent funding ratio to 50.00 percent of the Social Security Cost of
Living Adjustment, not less than 1.00 percent and not more than 1.50 percent, beginning January 1, 2019. For retirements
on or after January 1, 2024, the first benefit increase is delayed until the retiree reaches normal retirement age; does not
apply to Rule of 90 retirees, disability benefit recipients, or survivors. Actuarial equivalent factors were updated to reflect
revised mortality and interest assumptions.
2017 - The State’s contribution for the Minneapolis Employees Retirement Fund equals $16,000,000 in 2017 and 2018,
and $6,000,000 thereafter. The Employer Supplemental Contribution for the Minneapolis Employees Retirement Fund
changed from $21,000,000 to $31,000,000 in calendar years 2019 to 2031. The state’s contribution changed from
$16,000,000 to $6,000,000 in calendar years 2019 to 2031.
2016 – There were no changes in plan provisions since the previous valuation.
2015 - On January 1, 2015, the Minneapolis Employees Retirement Fund was merged into the General Employees Fund,
which increased the total pension liability by $1.1 billion and increased the fiduciary plan net position by $892 million.
Upon consolidation, state and employer contributions were revised.
78
City of Corcoran, Minnesota
Required Supplementary Information (Continued)
For the Year Ended December 31, 2023
Schedule of Employer’s Share of PERA Net Pension Liability - Police and Fire Fund
State's
Proportionate
City's Share of
Proportionate the Net Pension
Share of Liability City's
Fiscal the Net Pension Associated with
Year Liability the City Total Payroll
Ending (a)(b)(a+b)(c)
06/30/23 0.0934 %1,612,897$ 64,994$ 1,677,891$ 1,184,003$ 136.2 %86.5 %
06/30/22 0.0735 3,198,430 139,705 3,338,135 900,268 355.3 70.5
06/30/21 0.0588 453,874 20,390 474,264 701,855 64.7 93.7
06/30/20 0.0691 910,812 21,449 932,261 780,391 116.7 87.2
06/30/19 0.0692 736,704 - 736,704 729,156 101.0 89.3
06/30/18 0.0655 698,163 - 698,163 689,830 101.2 88.8
06/30/17 0.0620 837,074 - 837,074 703,095 119.1 85.4
06/30/16 0.0510 2,046,719 - 2,046,719 576,654 354.9 63.9
06/30/15 0.0560 636,291 - 636,291 475,475 133.8 86.6
City's
Proportionate
Share of the
Net Pension
Liability as a Plan Fiduciary
City's Percentage of Net Position
Liability (a/c)Pension Liability
Proportion of Covered as a Percentage
the Net Pension Payroll of the Total
Covered
Note: Schedule is intended to show 10-year trend. Additional years will be reported as they become available.
Schedule of Employer’s PERA Contributions - Police and Fire Fund
Contributions in
Relation to the
Statutorily Statutorily Contribution City's
Required Required Deficiency
Year Contribution Contribution (Excess)Payroll
Ending (a)(b)(a-b)(c)
12/31/23 227,691$ 227,691$ -$ 1,286,390$ 17.70 %
12/31/22 175,464 175,464 - 991,320 17.70
12/31/21 137,660 137,660 - 777,738 17.70
12/31/20 133,277 133,277 - 752,977 17.70
12/31/19 131,228 131,228 - 774,204 16.95
12/31/18 113,901 113,901 - 703,095 16.20
12/31/17 106,295 106,295 - 656,142 16.20
12/31/16 93,418 93,418 - 576,654 16.20
12/31/15 77,027 77,027 - 475,475 16.2
Covered
(b/c)
Contributions as
a Percentage of
Payroll
Covered
Note: Schedule is intended to show 10-year trend. Additional years will be reported as they become available.
79
City of Corcoran, Minnesota
Required Supplementary Information (Continued)
For the Year Ended December 31, 2023
Notes to the Required Supplementary Information - Public Employees Police and Fire Fund
Changes in Actuarial Assumptions
2023 - The investment return assumption was changed from 6.5 percent to 7.00 percent. The single discount rate
changed from 5.4 percent to 7.0 percent.
2022 - The mortality improvement scale was changed from Scale MP-2020 to Scale MP-2021. The single discount rate
changed from 6.50 percent to 5.40 percent.
2021 - The investment return and single discount rates were changed from 7.50 percent to 6.50 percent, for financial
reporting purposes. The inflation assumption was changed from 2.50 percent to 2.25 percent. The payroll growth
assumption was changed from 3.25 percent to 3.00 percent. The base mortality table for healthy annuitants and
employees was changed from the RP-2014 table to the Pub-2010 Public Safety Mortality table. The mortality improvement
scale was changed from MP-2019 to MN-2020. The base mortality table for disabled annuitants was changed from the
RP-2014 healthy annuitant mortality table (with future mortality improvement according to Scale MP-2019) to the Pub-
2010 Public Safety disabled annuitant mortality table (with future mortality improv ement according to Scale MP-2020).
Assumed rates of salary increase were modified as recommended in the July 14, 2020, experience study. The overall
impact is a decrease in gross salary increase rates. Assumed rates of retirement were changed as recommende d in the
July 14, 2020, experience study. The changes result in slightly more unreduced retirements and fewer assumed early
retirements. Assumed rates of withdrawal were changed from select and ultimate rates to service-based rates. The
changes result in more assumed terminations. Assumed rates of disability were increased for ages 25-44 and decreased
for ages over 49. Overall, proposed rates result in more projected disabilities. Assumed percent married for active female
members was changed from 60 percent to 70 percent. Minor changes to form of payment assumptions were applied.
2020 - The mortality projection scale was changed from MP-2018 to MP-2019.
2019 - The mortality projection scale was changed from MP-2017 to MP-2018.
2018 - The mortality projection scale was changed from MP-2016 to MP-2017.
2017 - Assumed salary increases were changed as recommended in the June 30, 2016, experience study. The net effect is
proposed rates that average 0.34 percent lower than the previous rates. Assumed rates of retirement were changed,
resulting in fewer retirements. The Combined Service Annuity (CSA) load was 30 percent for vested and non-vested
deferred members. The CSA has been changed to 33 percent for vested members and 2 percent 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 percent for the first three years of service. Rates beyond the s elect period of
three years were adjusted, resulting in more expected terminations overall. Assumed percentage of married female
members was decreased from 65 percent 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 percent for all years to 1.00 percent per year through 2064 and 2.50 percent thereafter. The
single discount rate was changed from 5.6 percent to 7.5 percent.
2016 - The assumed post-retirement benefit increase rate was changed from 1.0 percent per year through 2037 and 2.5
percent per year thereafter to 1.0 percent per year for all future years. The assumed investment return was changed from
7.9 percent to 7.5 percent. The single discount rate was changed from 7.9 percent to 5.6 percent. The assumed future
salary increases, payroll growth and inflation were decreased by 0.25 percent to 3.25 percent for payroll growth and 2.50
percent for inflation.
80
City of Corcoran, Minnesota
Required Supplementary Information (Continued)
For the Year Ended December 31, 2023
Notes to the Required Supplementary Information - Public Employees Police and Fire Fund (Continued)
2015 - The assumed post-retirement benefit increase rate was changed from 1.0 percent per year through 2030 and 2.5
percent per year thereafter to 1.0 percent per year through 2037 and 2.5 percent per year thereafter.
Changes in Plan Provisions
2023 - Additional one-time direct state aid contribution of 19.4 million will be contributed to the Plan on October 1, 2023.
Vesting requirement for new hires after June 30, 2014, was changed from a graded 20 -year vesting schedule to a graded
10-year vesting schedule, with 50 percent vesting after five years, increasing incrementally to 100% after 10 years. A one -
time, non-compounding benefit increase of 3.0 percent will be payable in a lump sum for calendar year 2024 by
March 31, 2024. Psychological treatment is required effective July 1, 2023, prior to approval for a duty disability benefit f or
a psychological condition relating to the member’s occupation. The total and permanent duty disability benefit was
increased, effective July 1, 2023.
2022 - There were no changes in plan provisions since the previous valuation.
2021 – There were no changes in plan provisions since the previous valuation.
2020 – There were no changes in plan provisions since the previous valuation.
2019 – There were no changes in plan provisions since the previous valuation.
2018 - As set by statute, the assumed post-retirement benefit increase was changed from 1.0 percent per year through
2064 and 2.5 percent per year, thereafter, to 1.0 percent for all years, with no trigger. An end date of July 1, 2048, was
added to the existing $9.0 million state contribution. New annual state aid will equal $4.5 million in fiscal years 2019 and
2020, and $9.0 million thereafter until the plan reaches 100 percent funding, or July 1, 2048, if earlier. Member
contributions were changed from 10.80 percent to 11.30 percent of pay, effective January 1, 2019, and 11.80 percent of
pay, effective January 1, 2020. Employer contributions were changed from 16.20 percent to 16.95 percent of pay,
effective January 1, 2019, and 17.70 percent of pay, effective January 1, 2020. Interest credited on member contributions
decreased from 4.00 percent to 3.00 percent, beginning July 1, 2018. Deferred augmentation was changed to 0.00
percent, effective January 1, 2019. Augmentation that has already accrued for deferred members will still apply.
Actuarial equivalent factors were updated to reflect revised mortality and interest assumptions.
2017- Assumed salary increases were changed as recommended in the June 30, 2016, experience study. The net effect is
proposed rates that average 0.34 percent lower than the previous rates. Assumed rates of retirement were changed,
resulting in fewer retirements. The combined service annuity (CSA) load was 30.00 percent for vested and non-vested,
deferred members. The CSA has been changed to 33.00 percent for vested members and 2.00 percent 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 3.00 percent for the first three years of service. Rates beyond the select period of
three years were adjusted, resulting in more expected terminations overall. Assumed percentage of married female
members was decreased from 65.00 percent to 60.00 percent. Assumed age difference was changed from separate
assumptions for male members (wives assumed to be three years younger) and female members (husbands assumed to
be four years older) to the assumption that males are two years older than females. The assumed percentage of female
members electing joint and survivor annuities was increased. The assumed postretirement benefit increase rate was
changed from 1.00 percent for all years to 1.00 percent per year through 2064 and 2.50 percent thereafter. The single
discount rate was changed from 5.60 percent per annum to 7.50 percent per annum.
2016 – There were no changes in plan provisions since the previous valuation.
2015 - The post-retirement benefit increase to be paid after attainment of the 90 percent funding threshold was changed,
from inflation up to 2.5 percent, to a fixed rate of 2.5 percent.
81
City of Corcoran, Minnesota
Required Supplementary Information (Continued)
For the Year Ended December 31, 2023
Schedule of Changes in the City’s Total OPEB Liability and Related Ratios
2023 2022 2021 2020 2019 2018
Total OPEB Liability
Service cost 19,424$ 25,166$ 25,258$ 21,963$ 16,254$ 16,488$
Interest 14,069 8,344 8,966 10,359 12,423 10,632
Differences between expected and actual experience 677,909 - (20,208) - (29,562) -
Changes in assumptions 103,658 (51,370) (12,838) 21,220 81,749 (17,796)
Benefit payments (44,826) (23,375) (14,507) (9,362) (15,182) (13,650)
Net Change in Total OPEB Liability 770,234 (41,235) (13,329) 44,180 65,682 (4,326)
Total OPEB Liability - Beginning 350,374 391,609 404,938 360,758 295,076 299,402
Total OPEB Liability - Ending 1,120,608$ 350,374$ 391,609$ 404,938$ 360,758$ 295,076$
Covered - Employee Payroll 3,200,000$ 2,600,000$ 2,300,000$ 1,700,000$ 1,700,000$ 1,300,000$
City's total OPEB liability as a percentage of
covered employee payroll 35.0 %13.5 %17.0 %23.8 %21.2 %22.7 %
82
COMBINING AND INDIVIDUAL FUND
FINANCIAL STATEMENTS AND SCHEDULES
CITY OF CORCORAN
CORCORAN, MINNESOTA
FOR THE YEAR ENDED
DECEMBER 31, 2023
83
City of Corcoran, Minnesota
Nonmajor Governmental Funds
Combining Balance Sheet
December 31, 2023
Special Capital
Revenue Projects Total
Assets
Cash and temporary investments 408,136$ 2,733,059$ 3,141,195$
Cash with fiscal agent - 203,869 203,869
Accounts receivable 60 - 60
Total Assets 408,196$ 2,936,928$ 3,345,124$
Liabilities
Accounts payable 29,542$ 16,662$ 46,204$
Fund Balances
Restricted 267,741 705,878 973,619
Committed 118,867 - 118,867
Assigned - 2,214,388 2,214,388
Unassigned (7,954) - (7,954)
Total Fund Balance 378,654 2,920,266 3,298,920
Total Liabilities
and Fund Balances 408,196$ 2,936,928$ 3,345,124$
84
City of Corcoran, Minnesota
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
For the Year Ended December 31, 2023
Special Capital
Revenue Projects Total
Revenues
Charges for services 27,531$ -$ 27,531$
Interest on investments 46,374 53,683 100,057
Miscellaneous 59,947 - 59,947
Total Revenues 133,852 53,683 187,535
Expenditures
Current
General government 44,633 - 44,633
Public safety 29,081 - 29,081
Capital outlay
General government - 79,429 79,429
Public safety - 115,354 115,354
Public works - 532,499 532,499
Culture and recreation - 16,698 16,698
Total Expenditures 73,714 743,980 817,694
Excess (Deficiency) of Revenues
Over (Under) Expenditures 60,138 (690,297) (630,159)
Other Financing Sources (Uses)
Transfers in 7,000 1,679,538 1,686,538
Sale of capital assets - 24,884 24,884
Total Other Financing Sources (Uses) 7,000 1,704,422 1,711,422
Net Change in Fund Balances 67,138 1,014,125 1,081,263
Fund Balances, January 1 311,516 1,906,141 2,217,657
Fund Balances, December 31 378,654$ 2,920,266$ 3,298,920$
85
City of Corcoran, Minnesota
Nonmajor Special Revenue Funds
Combining Balance Sheet
December 31, 2023
201 202 204 205
Reserve Police Firearms DWI
Donation Donation Safety Forfeiture
Assets
Cash and temporary investments 28,569$ (7,954)$ 21,294$ 9,063$
Accounts receivable 60 - - -
Total Assets 28,629$ (7,954)$ 21,294$ 9,063$
Liabilities
Accounts payable -$ -$ -$ -$
Fund Balances
Restricted - - - 9,063
Committed 28,629 - 21,294 -
Unassigned - (7,954) - -
Total Fund Balances 28,629 (7,954) 21,294 9,063
Total Liabilities
and Fund Balances 28,629$ (7,954)$ 21,294$ 9,063$
86
206 207 208 209 210
Drug Truck Lawful Emergency
Forfeiture Safety Gambling Sirens ARPA Total
2,890$ 3,990$ 255,788$ 64,954$ 29,542$ 408,136$
- - - - - 60
2,890$ 3,990$ 255,788$ 64,954$ 29,542$ 408,196$
-$ -$ -$ -$ 29,542$ 29,542$
2,890 - 255,788 - - 267,741
- 3,990 - 64,954 - 118,867
- - - - - (7,954)
2,890 3,990 255,788 64,954 - 378,654
2,890$ 3,990$ 255,788$ 64,954$ 29,542$ 408,196$
87
City of Corcoran, Minnesota
Nonmajor Special Revenue Funds
Combining Statement of Revenues, Expenditures and
Changes in Fund Balances
For the Year Ended December 31, 2023
201 202 204 205
Reserve Police Firearms DWI
Donation Donation Safety Forfeiture
Revenues
Charges for services 3,826$ -$ 705$ -$
Interest on investments 1,225 64 937 405
Miscellaneous 9,606 4,350 11,834 310
Total Revenues 14,657 4,414 13,476 715
Expenditures
Current
General government - - - -
Public safety 426 16,901 4,249 1,565
Total Expenditures 426 16,901 4,249 1,565
Excess (Deficiency) of Revenues
Over (Under) Expenditures 14,231 (12,487) 9,227 (850)
Other Financing Sources (Uses)
Transfers in - 7,000 - -
Net Change in Fund Balances 14,231 (5,487) 9,227 (850)
Fund Balances, January 1 14,398 (2,467) 12,067 9,913
Fund Balances, December 31 28,629$ (7,954)$ 21,294$ 9,063$
88
206 207 208 209 210
Drug Truck Lawful Emergency
Forfeiture Safety Gambling Sirens ARPA Total
-$ -$ -$ 23,000$ -$ 27,531$
129 178 11,155 2,715 29,566 46,374
- 4,540 29,307 - - 59,947
129 4,718 40,462 25,715 29,566 133,852
- - 15,067 - 29,566 44,633
- 5,940 - - - 29,081
- 5,940 15,067 - 29,566 73,714
129 (1,222) 25,395 25,715 - 60,138
- - - - - 7,000
129 (1,222) 25,395 25,715 - 67,138
2,761 5,212 230,393 39,239 - 311,516
2,890$ 3,990$ 255,788$ 64,954$ -$ 378,654$
89
401 411 416 420
Long Range
Capital Public Works Capital Wetland
Planning Facility Equip-Cert Restoration
Assets
Cash and temporary investments 2,137,537$ 76,851$ 203,094$ 109,194$
Cash with fiscal agent - - 203,869 -
Total Assets 2,137,537$ 76,851$ 406,963$ 109,194$
Liabilities
Accounts payable -$ -$ 16,662$ -$
Fund Balances
Restricted - - 390,301 109,194
Assigned 2,137,537 76,851 - -
Total Fund Balance 2,137,537 76,851 390,301 109,194
Total Liabilities
and Fund Balances 2,137,537$ 76,851$ 406,963$ 109,194$
City of Corcoran, Minnesota
Nonmajor Capital Projects Funds
Combining Balance Sheet
December 31, 2023
90
425
Pulte
Encore Total
206,383$ 2,733,059$
- 203,869
206,383$ 2,936,928$
-$ 16,662$
206,383 705,878
- 2,214,388
206,383 2,920,266
206,383$ 2,936,928$
91
401 411 416 420
Long Range
Capital Public Works Capital Wetland
Planning Facility Equip-Cert Restoration
Revenues
Interest on investments 21,984$ 2,310$ 15,317$ 4,867$
Expenditures
Capital outlay
General government - - 79,429 -
Public safety - - 115,354 -
Public works - - 532,499 -
Culture and recreation - - 16,698 -
Total Expenditures - - 743,980 -
Excess (Deficiency) of Revenues
Over (Under) Expenditures 21,984 2,310 (728,663) 4,867
Other Financing Sources (Uses)
Transfers in 1,644,538 25,000 10,000 -
Sale of capital assets - - 24,884 -
Total Other Financing Sources (Uses)1,644,538 25,000 34,884 -
Net Change in Fund Balances 1,666,522 27,310 (693,779) 4,867
Fund Balances, January 1 471,015 49,541 1,084,080 104,327
Fund Balances, December 31 2,137,537$ 76,851$ 390,301$ 109,194$
For the Year Ended December 31, 2023
City of Corcoran, Minnesota
Nonmajor Capital Projects Funds
Combining Statement of Revenues, Expenditures and
and Changes in Fund Balances
Changes in Fund Balances
92
425
Pulte
Encore Total
9,205$ 53,683$
- 79,429
- 115,354
- 532,499
- 16,698
- 743,980
9,205 (690,297)
- 1,679,538
- 24,884
- 1,704,422
9,205 1,014,125
197,178 1,906,141
206,383$ 2,920,266$
93
City of Corcoran, Minnesota
General Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual (Continued on the Following Pages)
For the Year Ended December 31, 2023
(With Comparative Actual Amounts for the Year Ended December 31, 2022)
2022
Actual Variance with Actual
Original Final Amounts Final Budget Amounts
Revenues
Taxes
Property taxes 6,334,020$ 6,334,020$ 6,233,945$ (100,075)$ 5,149,054$
Cable franchise fees 59,000 59,000 66,865 7,865 62,153
Total taxes 6,393,020 6,393,020 6,300,810 (92,210) 5,211,207
Licenses and permits
Business 25,850 25,850 61,575 35,725 16,251
Nonbusiness 1,301,000 1,301,000 1,672,389 371,389 1,185,888
Total licenses and permits 1,326,850 1,326,850 1,733,964 407,114 1,202,139
Intergovernmental
Federal
Other - - 648,981 648,981 -
State
Property tax credits 20,000 20,000 22,026 2,026 28,649
Police state aid 102,500 102,500 158,634 56,134 86,037
State aid for streets 150,000 150,000 157,444 7,444 157,694
Other 41,845 41,845 339,622 297,777 40,499
County
Recycling 13,900 13,900 13,830 (70) 13,846
Other 10,000 10,000 10,320 320 42,203
Total intergovernmental 338,245 338,245 1,350,857 1,012,612 368,928
Charges for services
General government 57,330 57,330 59,001 1,671 77,194
Public safety 9,300 9,300 19,165 9,865 14,131
Streets and highways 154,700 154,700 35,009 (119,691) 37,694
Recycling 9,500 9,500 9,052 (448) 4,462
Parks 46,735 46,735 48,624 1,889 54,556
Total charges for services 277,565 277,565 170,851 (106,714) 188,037
Fines and forfeitures 25,000 25,000 29,748 4,748 21,979
Special assessments - - 633 633 -
Interest on investments 11,500 11,500 385,049 373,549 45,356
Miscellaneous
Contributions and donations 1,000 1,000 1,020 20 1,250
Other 24,000 24,000 68,139 44,139 260,194
Total miscellaneous 25,000 25,000 69,159 44,159 261,444
Total Revenues 8,397,180 8,397,180 10,041,071 1,643,891 7,299,090
Budgeted Amounts
2023
94
2022
Actual Variance with Actual
Original Final Amounts Final Budget Amounts
Expenditures
Current
General government
City council
Personal services 20,740$ 20,740$ 20,733$ 7$ 20,733$
Supplies 7,000 7,000 2,367 4,633 3,429
Other services and charges 150 150 101 49 102
Total city council 27,890 27,890 23,201 4,689 24,264
Communication
Other services and charges 13,000 13,000 12,414 586 8,434
Administrator
Personal services 197,500 197,500 191,751 5,749 167,625
Supplies 6,200 6,200 481 5,719 2,439
Other services and charges 2,600 2,600 6,002 (3,402) 23,106
Total administrator 206,300 206,300 198,234 8,066 193,170
Administration
Personal services 381,900 381,900 367,660 14,240 193,630
Supplies 5,000 5,000 744 4,256 964
Other services and charges 5,500 5,500 471 5,029 10,910
Total administration 392,400 392,400 368,875 23,525 205,504
Elections
Personal services 500 500 - 500 11,399
Supplies 3,000 3,000 1,568 1,432 -
Other services and charges 400 400 8,363 (7,963) -
Total elections 3,900 3,900 9,931 (6,031) 11,399
Finance
Personal services 322,600 322,600 284,249 38,351 211,991
Supplies 3,500 3,500 1,752 1,748 1,720
Other services and charges 48,750 48,750 63,863 (15,113) 49,659
Total finance 374,850 374,850 349,864 24,986 263,370
Assessor
Supplies 300 300 - 300 13
Other services and charges 120,000 120,000 150,000 (30,000) 118,000
Total assessor 120,300 120,300 150,000 (29,700) 118,013
Legal services
Other services and charges 45,000 45,000 79,656 (34,656) 51,931
Planning and zoning
Personal services 159,200 159,200 157,553 1,647 125,536
Supplies 2,000 2,000 1,127 873 843
Other services and charges 71,500 71,500 93,926 (22,426) 102,053
Total planning and zoning 232,700 232,700 252,606 (19,906) 228,432
Information technology
Supplies 85,000 85,000 89,971 (4,971) 99,205
Other services and charges 140,000 140,000 144,101 (4,101) 140,284
Total information technology 225,000 225,000 234,072 (9,072) 239,489
General Fund
City of Corcoran, Minnesota
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual (Continued)
For the Year Ended December 31, 2023
2023
(With Comparative Actual Amounts for the Year Ended December 31, 2022)
95
2022
Actual Variance with Actual
Original Final Amounts Final Budget Amounts
General Fund
City of Corcoran, Minnesota
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual (Continued)
For the Year Ended December 31, 2023
2023
(With Comparative Actual Amounts for the Year Ended December 31, 2022)
Expenditures (Continued)
Current (continued)
General government (continued)
Central services
Supplies 65,000$ 65,000$ 40,542$ 24,458$ 74,480$
Other services and charges 246,800 246,800 263,871 (17,071) 225,477
Total central services 311,800 311,800 304,413 7,387 299,957
Total general government 1,953,140 1,953,140 1,983,266 (30,126) 1,643,963
Public safety
Police
Personal services 2,055,500 2,055,500 1,954,628 100,872 1,752,530
Supplies 120,350 120,350 136,291 (15,941) 140,809
Other services and charges 284,000 284,000 312,047 (28,047) 325,293
Total police 2,459,850 2,459,850 2,402,966 56,884 2,218,632
Fire
Other services and charges 608,680 608,680 570,042 38,638 445,934
Code enforcement
Personal services 37,300 37,300 30,211 7,089 354
Supplies - - - - -
Other services and charges 15,100 15,100 10,847 4,253 23,451
Total code enforcement 52,400 52,400 41,058 11,342 23,805
Building inspection
Personal services 260,900 260,900 230,218 30,682 157,677
Supplies 2,500 2,500 1,521 979 1,168
Other services and charges 430,000 430,000 663,885 (233,885) 256,374
Total police 693,400 693,400 895,624 (202,224) 415,219
Total public safety 3,814,330 3,814,330 3,909,690 (95,360) 3,103,590
Public works
Streets and highways
Personal services 1,274,600 1,274,600 967,539 307,061 962,695
Supplies 587,000 587,000 528,735 58,265 518,983
Other services and charges 430,600 430,600 255,644 174,956 482,633
Total streets and highways 2,292,200 2,292,200 1,751,918 540,282 1,964,311
Snow and ice removal
Supplies 55,000 55,000 44,848 10,152 45,351
Engineering
Other services and charges 90,000 90,000 116,981 (26,981) 87,926
96
2022
Actual Variance with Actual
Original Final Amounts Final Budget Amounts
General Fund
City of Corcoran, Minnesota
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual (Continued)
For the Year Ended December 31, 2023
2023
(With Comparative Actual Amounts for the Year Ended December 31, 2022)
Expenditures (Continued)
Current (continued)
Public works (continued)
Recycling
Supplies 3,500$ 3,500$ 4,751$ (1,251)$ 3,987$
Other services and charges 10,000 10,000 10,465 (465) 8,523
Total recycling 13,500 13,500 15,216 (1,716) 12,510
Total public works 2,450,700 2,450,700 1,928,963 521,737 2,110,098
Culture and recreation
Parks
Personal services 131,700 131,700 126,669 5,031 110,256
Supplies 119,300 119,300 90,443 28,857 65,902
Other services and charges 58,510 58,510 27,348 31,162 31,422
Total parks 309,510 309,510 244,460 65,050 207,580
Total current 8,527,680 8,527,680 8,066,379 461,301 7,065,231
Capital outlay
General government - - - - -
Public safety 10,000 10,000 - 10,000 -
Public works 15,000 15,000 9,752 5,248 11,519
Culture and recreation 40,000 40,000 46,953 (6,953) 40,499
Total capital outlay 65,000 65,000 56,705 8,295 52,018
Total Expenditures 8,592,680 8,592,680 8,123,084 469,596 7,117,249
Excess (Deficiency) of Revenues
Over (Under) Expenditures (195,500) (195,500) 1,917,987 2,113,487 181,841
Other Financing Sources (Uses)
Transfers in 535,500 535,500 602,600 67,100 449,092
Transfers out (360,000) (360,000) (1,025,981) (665,981) (1,198,349)
Sale of capital assets - - 1,515 1,515 63,858
Total Other Financing
Sources (Uses)175,500 175,500 (421,866) (597,366) (685,399)
Net Change in Fund Balances (20,000) (20,000) 1,496,121 1,516,121 (503,558)
Fund Balances, January 1 3,087,707 3,087,707 3,087,707 - 3,591,265
Fund Balances, December 31 3,067,707$ 3,067,707$ 4,583,828$ 1,516,121$ 3,087,707$
97
309 311 312 313
G.O.
Equipment 2020B 2016A 2018A
Certificates G.O. Bonds G.O. Bonds G.O. Bonds
Assets
Cash and temporary investments (301,808)$ 155,552$ (805,042)$ 276,922$
Cash with fiscal agent 387,045 - 253,290 89,588
Special assessments receivable - - 227,932 -
Due from other governments - - 1,735 -
Total Assets 85,237$ 155,552$ (322,085)$ 366,510$
Deferred Inflows of Resources
Unavailable revenues - special assessments -$ -$ 227,932$ -$
Fund Balances
Restricted for debt service 85,237 155,552 (550,017) 366,510
Total Deferred Inflows of
Resources and Fund Balances 85,237$ 155,552$ (322,085)$ 366,510$
City of Corcoran, Minnesota
Nonmajor Debt Service Funds
Combining Balance Sheet
December 31, 2023
98
314
2023A
G.O. Bonds Total
(1,258,639)$ (1,933,015)$
1,381,995 2,111,918
- 227,932
- 1,735
123,356$ 408,570$
-$ 227,932$
123,356 180,638
123,356$ 408,570$
99
309 311 312 313
G.O.
Equipment 2020B 2016A 2018A
Certificates G.O. Bonds G.O. Bonds G.O. Bonds
Revenues
Taxes 220,920$ 224,375$ -$ 359,008$
Special assessments - - 78,067 -
Interest on investments - - - 35
Total Revenues 220,920 224,375 78,067 359,043
Expenditures
Debt service
Principal 185,000 160,000 235,000 75,000
Interest and other charges 107,404 50,290 28,930 30,795
Total Expenditures 292,404 210,290 263,930 105,795
Excess (Deficiency) of Revenues
Over (Under) Expenditures (71,484) 14,085 (185,863) 253,248
Other Financing Sources (Uses)
Bonds issued - - - -
Net Change in Fund Balances (71,484) 14,085 (185,863) 253,248
Fund Balances, January 1 156,721 141,467 (364,154) 113,262
Fund Balances, December 31 85,237$ 155,552$ (550,017)$ 366,510$
City of Corcoran, Minnesota
Nonmajor Debt Service Funds
Combining Schedule of Revenues, Expenditures
and Changes in Fund Balances
For the Year Ended December 31, 2023
100
314
2023A
G.O. Bonds Total
-$ 804,303$
- 78,067
- 35
- 882,405
- 655,000
- 217,419
- 872,419
- 9,986
123,356 123,356
123,356 133,342
- 47,296
123,356$ 180,638$
101
City of Corcoran, Minnesota
Summary Financial Report
Revenues and Expenditures For General Operations
Governmental Funds
For the Years Ended December 31, 2023 and 2022
2023 2022
Revenues
Taxes 7,105,113$ 5,799,574$ 22.51 %
Licenses and permits 1,733,964 1,202,139 44.24
Intergovernmental 1,663,827 416,211 299.76
Charges for services 1,034,775 1,824,839 (43.29)
Fines and forfeitures 29,748 21,979 35.35
Special assessments 111,151 128,403 (13.44)
Interest on investments 847,268 98,669 758.70
Miscellaneous 7,354,296 4,715,826 55.95
Total Revenues 19,880,142$ 14,207,640$ 39.93 %
Per Capita 2,676$ 2,124$ 25.95 %
Expenditures
Current
General government 2,027,899$ 1,677,996$ 20.85 %
Public safety 3,938,771 3,147,675 25.13
Public works 1,928,963 2,110,098 (8.58)
Culture and recreation 244,460 207,580 17.77
Capital outlay
General government 79,429 104,423 (23.94)
Public safety 115,354 311,892 (63.01)
Public works 10,975,711 5,963,828 84.04
Culture and recreation 64,391 292,520 (77.99)
Debt service
Principal 655,000 620,000 5.65
Interest and other charges 258,877 216,935 19.33
Total Expenditures 20,288,855$ 14,652,947$ 38.46 %
Per Capita 2,731$ 2,191$ 24.64 %
Total Long-term Indebtedness 12,526,779$ 9,066,068$ 38.17 %
Per Capita 1,686 1,356
General Fund Balance - December 31 4,583,828$ 3,087,707$ 48.45 %
Per Capita 617 462
The purpose of this report is to provide a summary of financial information concerning the City of Corcoran to interested
citizens. The complete financial statements may be examined at City Hall, 8200 County Road 116, Corcoran, MN 55340.
Questions about this report should be directed to Jessica Beise, Interim City Administrator at (763) 400 7029.
Percent
Total Increase
(Decrease)
102
OTHER REQUIRED REPORT
CITY OF CORCORAN
CORCORAN, MINNESOTA
FOR THE YEAR ENDED
DECEMBER 31, 2023
103
THIS PAGE IS LEFT
BLANK INTENTIONALLY
104
INDEPENDENT AUDITOR’S REPORT
ON MINNESOTA LEGAL COMPLIANCE
Honorable Mayor and City Council
City of Corcoran, Minnesota
We have audited, in accordance with auditing standards generally accepted in the United States of America, financial
statements of the governmental activities, business-type activities, each major fund and the aggregate remaining fund
information of the City of Corcoran, Minnesota (the City), as of and for the year ended December 31, 2023, and the related
notes to the financial statements, which collectively comprise the City’s basic financial statements and have issued our
report thereon dated July 9, 2024.
In connection with our audit, nothing came to our attention that caused us to believe that the City of Corcoran failed to
comply with the provisions of the contracting and bidding, deposits and investments, conflicts of interest, public
indebtedness, claims and disbursements and miscellaneous provisions sections of the Minnesota Legal Compliance Audit
Guide for Cities, promulgated by the State Auditor pursuant to Minn. Stat. § 6.65, insofar as they relate to accounting
matters. However, our audit was not directed primarily toward obtaining knowledge of such noncompliance. Accordingly,
had we performed additional procedures, other matters may have come to our attention regarding the City’s
noncompliance with the above referenced provisions, insofar as they relate to accounting matters.
This report is intended solely for the information and use those charged with governance and management of the City and
the State Auditor and is not intended to be and should not be used by anyone other than these specified parties.
Abdo
Minneapolis, Minnesota
July 9, 2024
105
Management’s Discussion and Analysis
As management of the City of Corcoran, Minnesota (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, 2023.
Financial Highlights page
•The assets and deferred outflows or resources of the City exceeded its liabilities and deferred inflows of
resources at the close of the most recent fiscal year as shown in the summary of net position on the following
pages. The unrestricted amount of net position may be used to meet the City’s ongoing obligations to citizens
and creditors.
•The City’s total net position increased as shown in the summary of changes in net position table on the following
pages. The main reason for the increase was an excess of revenues over expenses.
•For the current fiscal year, the City's governmental funds fund balances are shown in the Financial Analysis of the
City's Funds section of the MD&A. The total fund balance increased in comparison with the prior year. This
increase was mainly due to an increase in park dedication fees over current year expenditures, as well as
revenues over expenditures in the General fund. The total of assigned and unassigned as shown in the
governmental fund balance table is available for spending at the City’s discretion.
•The total fund balance in the General fund, as shown in the financial analysis of the city’s funds section, increased
from the prior year. The increase can mainly be attributed to increase in tax and intergovernmental revenue.
•The City’s total bonded debt increased during the current fiscal year. This was mainly due to the issuance of the
2023A bonds during the year offset by regularly scheduled principal payments as shown on the outstanding debt
table.
Agenda Attachment Item: 7e3.
Overview of the Financial Statements
This discussion and analysis are intended to serve as an introduction to the City’s basic financial statements. The City’s
basic financial statements comprise three components: 1) government-wide financial statements, 2) fund financial
statements, and 3) notes to the financial statements. This report also contains other supplemental information in addition
to the basic financial statements themselves.
The financial statements also include notes that explain some of the information in the financial statements and provide
more detailed data. The statements are followed by a section of combining and individual fund financial statements and
schedules that further explains and supports the information in the financial statements. Figure 1 shows how the required
parts of this annual report are arranged and relate to one another. In addition to these required elements, we have
included a section with combining and individual fund financial statements and schedules that provide details about
nonmajor governmental funds, which are added together and presented in single columns in the basic financial
statements. Internal service funds statements are also included, reflecting balances prior to their elimination from the
government-wide financial statements, to avoid “doubling-up” effect within the governmental and business-type activities
columns of said statements.
Figure 1
Required Components of the
City’s Annual Financial Report
Management's
Discussion and
Analysis
Basic
Financial
Statements
Required
Supplementary
Information
Government-
wide Financial
Statements
Fund
Financial
Statements
Notes to the
Financial
Statements
Summary Detail
Figure 2 summarizes the major features of the City’s financial statements, including the portion of the City government
they cover and the types of information they contain. The remainder of this overview section of management’s discussion
and analysis explains the structure and contents of each of the statements.
Figure 2
Major Features of the Government-wide and Fund Financial Statements
Fund Financial Statements
Government-wide
Statements
Governmental Funds Proprietary Funds
Scope Entire City
government (except
fiduciary funds) and
the City’s
component units
The activities of the City that
are not proprietary or fiduciary,
such as police, fire, and parks
Activities the City operates
similar to private businesses,
such as the water and sewer
system
Required financial
statements
• Statement of Net
Position
• Statement of
Activities
• Balance Sheet
• Statement of Revenues,
Expenditures, and Changes
in Fund Balances
• Statement of Net Position
• Statement of Revenues,
Expenses and Changes in
Net Position
• Statement of Cash Flows
Accounting basis
and measurement
focus
Accrual accounting
and economic
resources focus
Modified accrual accounting
and current financial resources
focus
Accrual accounting and
economic resources focus
Type of
asset/liability
information
All assets and
liabilities, both
financial and capital,
and short-term and
long-term
Only assets expected to be
used up and liabilities that
come due during the year or
soon thereafter; no capital
assets included
All assets and liabilities, both
financial and capital, and short-
term and long-term
Type of deferred
outflows/inflows of
resources
information
All deferred
outflows/inflows of
resources,
regardless of when
cash is received or
paid
Only deferred outflows of
resources expected to be used
up and deferred inflows of
resources that come due during
the year or soon thereafter; no
capital assets included.
All deferred outflows/inflows of
resources, regardless of when
cash is received or paid.
Type of inflow/out
flow information
All revenues and
expenses during
year, regardless of
when cash is
received or paid
Revenues for which cash is
received during or soon after
the end of the year;
expenditures when goods or
services have been received
and payment is due during the
year or soon thereafter
All revenues and expenses
during the year, regardless of
when cash is received or paid
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 reported as net position. Over time, increases or
decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or
deteriorating.
The statement of activities presents information showing how the City’s net position changed during the most recent
fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs,
regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items
that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).
Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes
and intergovernmental revenue (governmental activities) from other functions that are intended to recover all or a
significant portion of their costs through user fees and charges (business-type activities). The governmental activities of
the City include general government, public safety, public works, culture and recreation, and interest on long-term debt.
The business-type activities of the City include water, sewer, and storm utilities.
The government-wide financial statements include not only the City itself (known as the primary government), but also a
legally separate Economic Development Authority for which the City is financially accountable. The Economic
Development Authority, although legally separate, functions for all practical purposes as a department of the City, and
therefore has been included as part of the primary government.
The government-wide financial statements start on page 31 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 financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful
to compare the information presented for governmental funds with similar information presented for governmental
activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact
by the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund
statement of revenues, expenditures and changes in fund balances provide a reconciliation to facilitate this comparison
between governmental funds and governmental activities.
The City maintains numerous individual governmental funds. 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
the General fund, Debt Service fund, Pavement Management fund, and Park Capital fund, which are considered to be
major funds. Data from the other governmental funds are combined into a single, aggregated presentation identified as
other nonmajor governmental funds. Individual fund data for each of these nonmajor governmental funds is provided in
the form of combining statements or schedules elsewhere in this report.
The City adopts an annual appropriated budget for its General fund. A budgetary comparison statement has been
provided for the General fund to demonstrate compliance with this budget.
The basic governmental fund financial statements start on page 36 of this report.
Proprietary Funds. The City maintains one type 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 water, sewer and storm funds.
Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail.
The proprietary funds financial statements provide separate information for each of the enterprise funds which are
considered to be major funds of the City.
The basic proprietary funds financial statements start on page 44 of this report.
Notes to the Financial Statements. The notes provide additional information that is essential to a full understanding of
the data provided in the government-wide and fund financial statements. The notes to the financial statements start on
page 47 of this report.
Required Supplementary Information. supplementary information concerning the City’s progress in funding its obligation
to provide pension benefits and other post-employment benefits to its employees. Required supplementary information
can be found on page 76 of this report.
The combining statements referred to earlier in connection with nonmajor governmental funds and internal service funds
are presented following the notes to the financial statements. Combining and individual fund financial statements and
schedules start on page 84 of this report.
Government-wide Financial Analysis
As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the case of
the City, assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources at the close of
the most recent fiscal year.
By far, the largest portion of the City’s net position reflects its investment in capital assets (e.g., land, buildings, machinery
and equipment), less any related debt used to acquire those assets that is still outstanding. 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 that the resources needed to repay this
debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these
liabilities.
City of Corcoran’s Summary of Net Position
Increase Increase
2023 2022 (Decrease)2023 2022 (Decrease)2023 Total
Assets
Current and other assets 20,462,577$ 17,673,800$ 2,788,777$ 26,172,806$ 7,270,198$ 18,902,608$ 46,635,383$
Capital assets 25,378,535 18,760,078 6,618,457 16,859,760 10,170,265 6,689,495 42,238,295
Total Assets 45,841,112 36,433,878 9,407,234 43,032,566 17,440,463 25,592,103 88,873,678
Deferred Outflows of Resources 2,974,078 2,938,941 35,137 - - - 2,974,078
Liabilities
Noncurrent liabilities outstanding 16,909,649 14,488,234 2,421,415 25,969,442 3,561,091 22,408,351 42,879,091
Other liabilities 3,689,297 4,616,875 (927,578) 2,503,061 1,412,421 1,090,640 6,192,358
Total Liabilities 20,598,946 19,105,109 1,493,837 28,472,503 4,973,512 23,498,991 49,071,449
Deferred Inflows of Resources 2,664,808 120,001 2,544,807 - - - 2,664,808
Net Position
Net investment in capital assets 13,242,057 10,778,090 2,463,967 6,118,831 7,122,284 (1,003,453) 19,360,888
Restricted 7,372,457 7,402,575 (30,118) - - - 7,372,457
Unrestricted 4,936,922 1,967,044 2,969,878 8,441,232 5,344,667 3,096,565 13,378,154
Total Net Position 25,551,436$ 20,147,709$ 5,403,727$ 14,560,063$ 12,466,951$ 2,093,112$ 40,111,499$
Net Position as a Percentage of Total
Net investment in Capital assets 51.8%53.5%42.0%57.1%
Restricted 28.9%36.7%0.0%0.0%
Unrestricted 19.3%9.8%58.0%42.9%
100%100%100.0% 100.0%
Governmental Activities Business-type Activities
An additional portion of the City’s net position represents resources that are subject to external restrictions on how they
may be used. The remaining balance of unrestricted net position 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, for the City as a whole.
Governmental Activities. Governmental activities increased the City’s net position. Key elements of the changes are as
follows:
City of Corcoran’s Changes in Net Position
Increase Increase
2023 2022 (Decrease)2023 2022 (Decrease)
Revenues
Program Revenues
Charges for services 2,831,923$ 3,414,438$ (582,515)$ 1,274,104$ 943,910$ 330,194$
Operating grants and contributions 1,318,122 959,135 358,987 19,933 7,262 12,671
Capital grants and contributions 7,264,690 4,345,421 2,919,269 2,338,013 1,914,866 423,147
General Revenues
Property taxes 7,068,208 5,696,404 1,371,804 - - -
Other taxes 66,865 62,153 4,712 - - -
Grants and contributions not
restricted to specific programs 6,165 40,354 (34,189) - - -
Unrestricted investment earnings 847,268 98,669 748,599 824,239 46,524 777,715
Gain on sale of capital assets 22,546 716,523 (693,977) - - -
Total Revenues 19,425,787 15,333,097 4,092,690 4,456,289 2,912,562 1,543,727
Expenses
General government 2,419,176 1,926,582 492,594 - - -
Public safety 4,727,862 3,532,589 1,195,273 - - -
Public works 6,531,476 6,820,075 (288,599) - - -
Culture and recreation 354,663 524,594 (169,931) - - -
Interest on long-term debt 309,959 226,930 83,029 - - -
Water - - - 1,736,866 593,290 1,143,576
Sewer - - - 636,311 488,860 147,451
Total Expenses 14,343,136 13,030,770 1,312,366 2,373,177 1,082,150 1,291,027
Change in Net Position
Before Transfers 5,082,651 2,302,327 2,780,324 2,083,112 1,830,412 252,700
Transfers (10,000) 447,172 (457,172) 10,000 (447,172) 457,172
Change in Net Position 5,072,651 2,749,499 2,323,152 2,093,112 1,383,240 709,872
Net Position, January 1 as restated 20,809,861 17,398,210 3,411,651 12,466,951 11,083,711 1,383,240
Net Position, December 31 25,882,512$ 20,147,709$ 5,734,803$ 14,560,063$ 12,466,951$ 2,093,112$
Governmental Activities Business-type Activities
• Total revenues increased $499,046 from the prior year. The main reason for the increase was investment
earnings, property taxes, and operating grants and contributions.
• Expenses decreased $2,358,093 from the prior year. The main reason for the decrease was related public works
expenditures incurred in comparison to the prior year.
The following graph depicts various governmental activities and shows the revenue and expenses directly related to those
activities.
Expenses and Program Revenue - Governmental Activities
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
General Government Public Safety Public Works Culture and
Recreation
Interest on Long-
term Debt
Expenses Program Revenues
Revenues by Source - Governmental Activities
Charges for Services
14.5%
Operating Grants
and Contributions
6.8%
Capital Grants and
Contributions
37.4%
Property Taxes
36.4%
Unrestricted
Investments
Earnings
4.4%
Other
0.5%
Business-type Activities. Business-type activities decreased the City’s net position. Key elements of the changes are
listed below:
• Overall revenues in the business-type activities increased mainly due to an increase in investment earnings and
capital grants and contributions from connections fees during the year.
• Overall expenses increased mainly due to increased expenses for the water enterprise fund for operations and
debt service.
Expenses and Program Revenue - Business-type Activities
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
Water Sewer
Program Revenues Expenses
Revenues by Source - Business-type Activities
28.6%
Charges for
Services
0.4%
Operating grants
and contributions
52.5%
Capital Grants and
Contributions
18.5%
Unrestricted
Investments
Earnings
Financial Analysis of the City’s Funds
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal
requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources
available for spending at the end of the year.
Governmental Funds. The focus of the City’s governmental funds is to provide information on near-term inflows, outflows,
and balances of spendable resources. Such information is useful in assessing the City’s financing requirements. In
particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for
spending at the end of the fiscal year. The table below outlines the governmental fund balances for the year ending
December 31, 2023.
General
Fund
Debt
service
Pavement
Management
Park
Capital
Major Road
Imrovement
Funds
Other
Governmental
Funds Total
Prior Year
Total
Increase /
(Decrease)
Fund Balances
Nonspendable 89,961$ -$ -$ -$ -$ -$ 89,961$ 4,012$ 85,949$
Restricted 292,669 180,638 2,252,194 4,021,879 - 973,619 7,720,999 5,716,673 2,004,326
Committed - - - - - 118,867 118,867 70,916 47,951
Assigned - - - 358,350 373,337 1,565,407 2,297,094 1,037,346 1,259,748
Unassigned 4,498,920 - - - (764,135) (7,954) 3,726,831 3,081,228 645,603
Totals $ 4,881,550 $ 180,638 $ 2,252,194 $ 4,380,229 $ (390,798) $ 2,649,939 $ 13,953,752 $ 9,910,175 $ 4,043,577 As of the close of the current fiscal year, the City’s governmental funds reported combined ending fund balances shown
above. Additional information on the City’s fund balances can be found in Note 1 starting on page 54 of this report.
The General fund is the chief operating fund of the City. At the end of the current year, the fund balance of the General
fund is shown in the table above. As a measure of the General fund’s liquidity, it may be useful to compare unassigned
fund balance to total fund expenditures. The total unassigned fund balance as a percent of total fund expenditures is
shown in the chart below along with total fund balance as a percent of total expenditures.
Current Year Prior Year Increase /
Ending Balance Ending Balance (Decrease)
General Fund Balances
Nonspendable 89,961$ 4,012$ 85,949$
Restricted 292,669 - 292,669
Unassigned 4,498,920 3,083,695 1,415,225
Total General Fund Balances 4,881,550$ 3,087,707$ 1,793,843$
General Fund expenditures 7,873,743$ 7,117,249$
Unassigned as a percent of expenditures 57.1%43.3%
Total Fund Balance as a percent of expenditures 62.0%43.4%
The fund balance of the City’s General fund increased during the current fiscal year as shown in the table above. The
increase in fund balance can mainly be attributed to increase in property taxes and investment earnings.
Other Major Fund Analysis
Increase
Major Funds 2023 2022 (Decrease)
Debt Service 180,638$ 47,296$ 133,342$
Pavement Management 2,252,194$ 357,362$ 1,894,832$
Park Capital 4,380,229$ 3,345,654$ 1,034,575$
Hackmore Upgrade (764,135)$ 854,499$ (1,618,634)$
City Center Drive 373,337$ -$ 373,337$
The City Center Drive fund balance increased uring the year mainly due to resources from debt proceeds and interest exceeding
current year project costs. The fund is restricted for future capital expenses.
The Park Capital fund balance increased uring the year mainly due to charges for services, such as park dedication fees in
excess of current year expenditures.
Fund Balance December 31,
The Debt Service fund has a total fund balance as note above, all of which is restricted for payment of future debt service. The
fund balance increased from the prior year mainly due to issued bonds during the year.
The Pavement Management fund balance increased during the year. The increase is mainly attributable to a decrease in public
works expenditure in the current year.
The Hackmore Upgrade fund balance decreased during the year mainly due to capital expenditures for improvements exceeding
current year bond proceeds and reimbursements.
Proprietary Funds. The City’s proprietary funds provide the same type of information found in the government-wide
financial statements, but in more detail. Net position of the City’s proprietary funds increased or (decreased) as follows:
Ending
Net Position
2023
Ending
Net Position
2022
Increase /
(Decrease)
Net Position
Water $ 6,987,435 $ 5,801,684 1,185,751$
Sewer 7,494,304 6,599,987 894,317
Storm 78,324 65,280 13,044
Total Net Position 14,560,063$ 12,466,951$ 2,093,112$
General Fund Budgetary Highlights
The City’s General fund was not amended during the year.
Final
Budgeted Ac tual Variance with
Amounts Amounts Final Budget
Revenues 8,417,180$ 10,043,071$ 1,625,891$
Expenditures 8,592,680 7,873,743 718,937
Excess (Deficiency) of Revenues
Over (Under) Expenditures (175,500) 2,169,328 2,344,828
Other Financing Sources (Uses)
Transfers in 535,500 - (535,500)
Transfers out (360,000) (377,000) (17,000)
Sale of capital assets - 1,515 1,515
Total Other Financing Sources (Uses)175,500 (375,485) (550,985)
Net Change in Fund Balances - 1,793,843 1,793,843
Fund Balances, January 1 3,087,707 3,087,707 -
Fund Balances, December 31 3,087,707$ 4,881,550$ 1,793,843$
The City’s General fund budget was not amended during the year and was balanced with revenues and transfers in equal
to expenses and transfers out. Actual revenues were over budget mainly due to intergovernmental and interest revenues.
Expenditures were under budget during the year mainly due to less than expected public works expenditures.
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, 2023, is shown below in the capital assets table (net of accumulated depreciation). This investment in
capital assets includes land, buildings, equipment, Infrastructure and Construction in progress. The City’s total investment
in capital assets increased during the year as shown below.
Major capital events during the current fiscal year included the following:
• Corcoran Water Tower and Water Treatment Facility
• Water Tower Site Purchase
• Public Works Vehicles and Equipment
• Public Safety Vehicles and Equipment
• 66th Avenue and Gleason Parkway Improvements
• City Center Drive Improvements
• Hackamore Road Improvements
• Key Management Systems
Additional information on the City’s capital assets can be found in Note 3B starting on page 58 of this report.
City of Corcoran’s Capital Assets
(Net of Depreciation)
Increase Increase
2023 2022 (Decrease)2023 2022 (Decrease)
Land 3,292,827$ 3,292,827$ -$ 647,509$ 492,784$ 154,725$
Construction in Progress 7,356,840 3,378,929 3,977,911 7,700,072 813,423 6,886,649
Buildings 3,289,116 3,474,149 (185,033) - - -
Equipment 2,619,515 2,373,482 246,033 42,314 46,161 (3,847)
Infrastructure 8,820,237 6,240,691 2,579,546 8,469,865 8,817,897 (348,032)
Total 25,378,535$ 18,760,078$ 6,618,457$ 16,859,760$ 10,170,265$ 6,689,495$
Percent Increase/(Decrease)35%66%
Governmental Activities Business-type Activities
Long-term Debt. At the end of the current fiscal year, the City had total bonded debt outstanding consisting of revenue
bonds and improvement bonds as noted in the table below. While all of the City’s bonds have revenue streams, they are all
backed by the full faith and credit of the City.
City of Corcoran’s Outstanding Debt
Increase Increase
2023 2022 (Decrease)2023 2022 (Decrease)
G.O. Bonds 11,940,000$ 8,835,000$ 3,105,000$ -$ -$ -$
Revenue Bonds - - - 24,790,000 3,255,000 21,535,000
Unamortized Premium on Bonds 586,779 231,068 355,711 992,241 76,658 915,583
Notes Payable - - - 187,201 229,433 (42,232)
Total 12,526,779$ 9,066,068$ 3,460,711$ 25,969,442$ 3,561,091$ 22,408,351$
Percent Increase/(Decrease)38%629%
Governmental Activities Business-type Activities
The City’s total debt increased during the current fiscal year primarily because of the bonds issued during the current year.
Additional information on the City’s long-term debt can be found in Note 3D starting on page 61 of this report.
Economic Factors and Next Year’s Budgets and Rates
The City continues to work towards increasing its unrestricted fund balance and remove unfunded liabilities. Property
values continue to increase, and new residential development is at a pace of over 300 new homes per year.
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
City’s finances. Questions concerning any of the information provided in this report or requests for additional financial
information should be addressed to the City Administrator, City of Corcoran, 8200 County Road 116, Corcoran, MN 55340.
7/17/2024
9:09 AM
Client:41390 - City of Corcoran
Engagement:2023A - CITY OF CORCORAN
Period Ending:12/31/2023
Trial Balance:5061 - TB
Workpaper:5071 - Fund Trial Balance
Account Description 1st PP-FINAL UNADJ JE Ref #RJE JE Ref #AJE WPRef >FINAL
12/31/2022 12/31/2023 12/31/2023 12/31/2023 12/31/2023
Group : [101]General Fund
Subgroup : [10100]CASH
100-00000-10100 CASH 6,131,883.00 6,474,509.00 0.00 (308,776.00)1053 6,165,733.00
100-00000-10105 CHANGE IN MARKET VALUE 6,343.00 0.00 0.00 0.00 0.00
100-00000-10200 PETTY CASH 50.00 350.00 0.00 0.00 1053 350.00
101-00000-10100 CASH 1,147.00 (3,938.00)0.00 0.00 1053 (3,938.00)
Subtotal [10100]CASH 6,139,423.00 6,470,921.00 0.00 (308,776.00)6,162,145.00
Subgroup : [10310]Cash Held with Fiscal Agent
100-00000-10101 Cash Held with Fiscal Agent 0.00 990.00 0.00 0.00 1053 990.00
Subtotal [10310]Cash Held with Fiscal Agent 0.00 990.00 0.00 0.00 990.00
Subgroup : [10450]Interest Receivable
100-00000-10450 INTEREST RECEIVABLE ON INVEST 534.00 187,634.00 0.00 0.00 1053 187,634.00
Subtotal [10450]Interest Receivable 534.00 187,634.00 0.00 0.00 187,634.00
Subgroup : [10700]Taxes Receivable - Delinquent
100-00000-10700 TAXES RECEIVABLE-DELINQUENT 80,040.00 87,974.00 0.00 0.00 1153 87,974.00
Subtotal [10700]Taxes Receivable - Delinquent 80,040.00 87,974.00 0.00 0.00 87,974.00
Subgroup : [11500]Accounts Receivable
100-00000-11500 ACCOUNTS RECEIVABLE 69,661.00 66,865.00 0.00 0.00 1203 66,865.00
Subtotal [11500]Accounts Receivable 69,661.00 66,865.00 0.00 0.00 66,865.00
Subgroup : [12200]Special Assessments Receivable - Delinquent
100-00000-12200 SPECIAL ASSESS REC-DELINQUENT 45.00 206.00 0.00 0.00 1303 206.00
Subtotal [12200]Special Assessments Receivable - De 45.00 206.00 0.00 0.00 206.00
Subgroup : [12300]Special Assessments Receivable - Deferred
100-00000-12300 SPECIAL ASSESS REC-DEFERRED 36,757.00 37,876.00 0.00 0.00 1303 37,876.00
Subtotal [12300]Special Assessments Receivable - De 36,757.00 37,876.00 0.00 0.00 37,876.00
Subgroup : [13200]Due From Other Governments
100-00000-13200 DUE FROM OTHER GOVERNMENTS 2,607,890.00 2,475,441.00 0.00 (2,418,664.00)1203 56,777.00
Subtotal [13200]Due From Other Governments 2,607,890.00 2,475,441.00 0.00 (2,418,664.00)56,777.00
Subgroup : [15500]Prepaid Items
100-00000-15500 PREPAID ITEMS 4,012.00 89,961.00 0.00 0.00 1502 89,961.00
Subtotal [15500]Prepaid Items 4,012.00 89,961.00 0.00 0.00 89,961.00
Subgroup : [20200]Accounts Payable
100-00000-20200 ACCOUNTS PAYABLE (451,706.00)(438,593.00)0.00 0.00 2053 (438,593.00)
100-00000-20201 BUILDING PERMITS PAYABLE (188,953.00)(94,398.00)0.00 (249,341.00)2054 (343,739.00)
100-00000-20205 REIMBURSEMENT 0.00 (1,723.00)0.00 0.00 2052 (1,723.00)
101-00000-20200 ACCOUNTS PAYABLE 0.00 (19,669.00)0.00 0.00 2053 (19,669.00)
Subtotal [20200]Accounts Payable (640,659.00)(554,383.00)0.00 (249,341.00)(803,724.00)
Subgroup : [20500]Escrow Payable
100-00000-22205 ESCROWS (2,286,921.00)(140,263.00)0.00 (2,000.00)2055.1 (142,263.00)
100-00000-22205-002 ESCROWS 0.00 1,188.00 0.00 0.00 2055.1 1,188.00
100-00000-22205-003 ESCROWS 0.00 (1,000.00)0.00 0.00 2055.1 (1,000.00)
100-00000-22205-006 ESCROWS 0.00 (436.00)0.00 0.00 2055.1 (436.00)
100-00000-22205-007 ESCROWS 0.00 11,719.00 0.00 0.00 2055.1 11,719.00
100-00000-22205-008 ESCROWS 0.00 25,844.00 0.00 0.00 2055.1 25,844.00
100-00000-22205-009 ESCROWS 0.00 (4,673.00)0.00 0.00 2055.1 (4,673.00)
100-00000-22205-010 ESCROWS 0.00 29,923.00 0.00 0.00 2055.1 29,923.00
100-00000-22205-011 ESCROWS 0.00 (160,783.00)0.00 0.00 2055.1 (160,783.00)
100-00000-22205-012 ESCROWS 0.00 (6,337.00)0.00 0.00 2055.1 (6,337.00)
100-00000-22205-013 ESCROWS 0.00 (10,738.00)0.00 0.00 2055.1 (10,738.00)
100-00000-22205-015 ESCROWS 0.00 (153.00)0.00 0.00 2055.1 (153.00)
100-00000-22205-016 ESCROWS 0.00 3,583.00 0.00 0.00 2055.1 3,583.00
100-00000-22205-017 ESCROWS 0.00 33,676.00 0.00 0.00 2055.1 33,676.00
100-00000-22205-019 ESCROWS 0.00 (241.00)0.00 0.00 2055.1 (241.00)
100-00000-22205-020 ESCROWS 0.00 134.00 0.00 0.00 2055.1 134.00
100-00000-22205-022 Escrows 0.00 345.00 0.00 0.00 2055.1 345.00
100-00000-22205-023 ESCROWS 0.00 (200,000.00)0.00 0.00 2055.1 (200,000.00)
100-00000-22205-024 ESCROWS 0.00 21,368.00 0.00 0.00 2055.1 21,368.00
100-00000-22205-026 ESCROWS 0.00 24,855.00 0.00 0.00 2055.1 24,855.00
100-00000-22205-027 ESCROWS 0.00 569.00 0.00 0.00 2055.1 569.00
100-00000-22205-029 ESCROWS 0.00 (841.00)0.00 0.00 2055.1 (841.00)
100-00000-22205-032 ESCROWS 0.00 (497.00)0.00 0.00 2055.1 (497.00)
100-00000-22205-033 ESCROWS 0.00 3,120.00 0.00 0.00 2055.1 3,120.00
100-00000-22205-034 ESCROWS 0.00 (1,239.00)0.00 0.00 2055.1 (1,239.00)
100-00000-22205-036 ESCROWS 0.00 (5,000.00)0.00 0.00 2055.1 (5,000.00)
100-00000-22205-037 ESCROWS 0.00 (4,095.00)0.00 0.00 2055.1 (4,095.00)
100-00000-22205-038 ESCROWS 0.00 (1,616.00)0.00 0.00 2055.1 (1,616.00)
100-00000-22205-040 ESCROWS 0.00 (1,463.00)0.00 0.00 2055.1 (1,463.00)
100-00000-22205-041 ESCROWS 0.00 (764.00)0.00 0.00 2055.1 (764.00)
100-00000-22205-042 ESCROWS 0.00 (877.00)0.00 0.00 2055.1 (877.00)
100-00000-22205-043 ESCROWS 0.00 270.00 0.00 0.00 2055.1 270.00
100-00000-22205-044 ESCROWS 0.00 (11,263.00)0.00 0.00 2055.1 (11,263.00)
100-00000-22205-045 ESCROWS 0.00 (32.00)0.00 0.00 2055.1 (32.00)
100-00000-22205-047 ESCROWS 0.00 (10,730.00)0.00 0.00 2055.1 (10,730.00)
100-00000-22205-050 ESCROWS 0.00 (4,000.00)0.00 0.00 2055.1 (4,000.00)
100-00000-22205-051 ESCROWS 0.00 366.00 0.00 0.00 2055.1 366.00
100-00000-22205-052 ESCROWS 0.00 (2,536.00)0.00 0.00 2055.1 (2,536.00)
100-00000-22205-053 ESCROWS 0.00 (3,800.00)0.00 0.00 2055.1 (3,800.00)
100-00000-22205-054 ESCROWS 0.00 (2,450.00)0.00 0.00 2055.1 (2,450.00)
100-00000-22205-055 ESCROWS 0.00 67,273.00 0.00 0.00 2055.1 67,273.00
100-00000-22205-056 ESCROWS 0.00 (181,505.00)0.00 250,000.00 2055.1 68,495.00
100-00000-22205-057 ESCROWS 0.00 (2,088.00)0.00 0.00 2055.1 (2,088.00)
100-00000-22205-058 ESCROWS 0.00 35,612.00 0.00 0.00 2055.1 35,612.00
100-00000-22205-059 ESCROWS 0.00 (9,527.00)0.00 0.00 2055.1 (9,527.00)
1 of 20
Agenda Attachment Item: 7e4.
7/17/2024
9:09 AM
100-00000-22205-060 ESCROWS 0.00 912.00 0.00 0.00 2055.1 912.00
100-00000-22205-061 ESCROWS 0.00 2,842.00 0.00 0.00 2055.1 2,842.00
100-00000-22205-062 ESCROWS 0.00 632.00 0.00 0.00 2055.1 632.00
100-00000-22205-063 ESCROWS 0.00 (395.00)0.00 0.00 2055.1 (395.00)
100-00000-22205-064 ESCROWS 0.00 (203.00)0.00 0.00 2055.1 (203.00)
100-00000-22205-065 ESCROWS 0.00 54,000.00 0.00 0.00 2055.1 54,000.00
100-00000-22205-066 ESCROWS 0.00 (3,685.00)0.00 0.00 2055.1 (3,685.00)
100-00000-22205-069 ESCROWS 0.00 (728.00)0.00 0.00 2055.1 (728.00)
100-00000-22205-070 ESCROWS 0.00 (232.00)0.00 0.00 2055.1 (232.00)
100-00000-22205-072 ESCROWS 0.00 (3,200.00)0.00 0.00 2055.1 (3,200.00)
100-00000-22205-073 ESCROWS 0.00 (296.00)0.00 0.00 2055.1 (296.00)
100-00000-22205-074 ESCROWS 0.00 (510,819.00)0.00 0.00 2055.1 (510,819.00)
100-00000-22205-075 ESCROWS 0.00 6,483.00 0.00 0.00 2055.1 6,483.00
100-00000-22205-076 ESCROWS 0.00 (4,942.00)0.00 0.00 2055.1 (4,942.00)
100-00000-22205-077 ESCROWS 0.00 3,086.00 0.00 0.00 2055.1 3,086.00
100-00000-22205-078 ESCROWS 0.00 630.00 0.00 0.00 2055.1 630.00
100-00000-22205-079 ESCROWS 0.00 823.00 0.00 0.00 2055.1 823.00
100-00000-22205-080 ESCROWS 0.00 (1,783.00)0.00 0.00 2055.1 (1,783.00)
100-00000-22205-081 ESCROWS 0.00 (1,521.00)0.00 0.00 2055.1 (1,521.00)
100-00000-22205-082 ESCROWS 0.00 (207,165.00)0.00 0.00 2055.1 (207,165.00)
100-00000-22205-083 ESCROWS 0.00 (913.00)0.00 0.00 2055.1 (913.00)
100-00000-22205-084 ESCROWS 0.00 211.00 0.00 0.00 2055.1 211.00
100-00000-22205-085 ESCROWS 0.00 (465.00)0.00 0.00 2055.1 (465.00)
100-00000-22205-087 ESCROWS 0.00 (154,797.00)0.00 0.00 2055.1 (154,797.00)
100-00000-22205-088 ESCROWS 0.00 (1,834.00)0.00 0.00 2055.1 (1,834.00)
100-00000-22205-089 ESCROWS 0.00 (442.00)0.00 0.00 2055.1 (442.00)
100-00000-22205-090 ESCROWS 0.00 (234.00)0.00 0.00 2055.1 (234.00)
100-00000-22205-091 ESCROWS 0.00 3,662.00 0.00 0.00 2055.1 3,662.00
100-00000-22205-092 ESCROWS 0.00 (242.00)0.00 0.00 2055.1 (242.00)
100-00000-22205-093 ESCROWS 0.00 (989.00)0.00 0.00 2055.1 (989.00)
100-00000-22205-094 ESCROWS 0.00 973.00 0.00 0.00 2055.1 973.00
100-00000-22205-095 ESCROWS 0.00 77.00 0.00 0.00 2055.1 77.00
100-00000-22205-096 ESCROWS 0.00 (1,293.00)0.00 0.00 2055.1 (1,293.00)
100-00000-22205-098 ESCROWS 0.00 (124,771.00)0.00 0.00 2055.1 (124,771.00)
100-00000-22205-100 ESCROWS 0.00 (2,677.00)0.00 0.00 2055.1 (2,677.00)
100-00000-22205-101 ESCROWS 0.00 (138.00)0.00 0.00 2055.1 (138.00)
100-00000-22205-102 ESCROWS 0.00 (1,187.00)0.00 0.00 2055.1 (1,187.00)
100-00000-22205-103 ESCROWS 0.00 35.00 0.00 0.00 2055.1 35.00
100-00000-22205-104 ESCROWS 0.00 759.00 0.00 0.00 2055.1 759.00
100-00000-22205-105 ESCROWS 0.00 1,871.00 0.00 0.00 2055.1 1,871.00
100-00000-22205-106 ESCROWS 0.00 4,546.00 0.00 0.00 2055.1 4,546.00
100-00000-22205-107 ESCROWS 0.00 (2,692.00)0.00 0.00 2055.1 (2,692.00)
100-00000-22205-108 ESCROWS 0.00 26,025.00 0.00 0.00 2055.1 26,025.00
100-00000-22205-109 ESCROWS 0.00 (4,514.00)0.00 0.00 2055.1 (4,514.00)
100-00000-22205-110 ESCROWS 0.00 440.00 0.00 0.00 2055.1 440.00
100-00000-22205-111 ESCROWS 0.00 (8,723.00)0.00 0.00 2055.1 (8,723.00)
100-00000-22205-112 ESCROWS 0.00 (813.00)0.00 0.00 2055.1 (813.00)
100-00000-22205-113 ESCROWS 0.00 (2,067.00)0.00 0.00 2055.1 (2,067.00)
100-00000-22205-114 ESCROWS 0.00 (369.00)0.00 0.00 2055.1 (369.00)
100-00000-22205-115 ESCROWS 0.00 (263.00)0.00 0.00 2055.1 (263.00)
100-00000-22205-116 ESCROWS 0.00 (542.00)0.00 0.00 2055.1 (542.00)
100-00000-22205-117 ESCROWS 0.00 (4,322.00)0.00 0.00 2055.1 (4,322.00)
100-00000-22205-118 ESCROWS 0.00 (1,481.00)0.00 0.00 2055.1 (1,481.00)
100-00000-22205-119 ESCROWS 0.00 (517.00)0.00 0.00 2055.1 (517.00)
100-00000-22205-120 ESCROWS 0.00 (500.00)0.00 0.00 2055.1 (500.00)
100-00000-22205-121 ESCROWS 0.00 711.00 0.00 0.00 2055.1 711.00
100-00000-22205-122 ESCROWS 0.00 2,166.00 0.00 0.00 2055.1 2,166.00
100-00000-22205-123 ESCROWS 0.00 (765.00)0.00 0.00 2055.1 (765.00)
100-00000-22205-124 ESCROWS 0.00 (1,000.00)0.00 0.00 2055.1 (1,000.00)
100-00000-22205-125 ESCROWS 0.00 (32,697.00)0.00 0.00 2055.1 (32,697.00)
100-00000-22205-126 ESCROWS 0.00 (1,469.00)0.00 0.00 2055.1 (1,469.00)
100-00000-22205-127 ESCROWS 0.00 (1,155.00)0.00 0.00 2055.1 (1,155.00)
100-00000-22205-128 ESCROWS 0.00 (12,281.00)0.00 0.00 2055.1 (12,281.00)
100-00000-22205-129 ESCROWS 0.00 27,062.00 0.00 0.00 2055.1 27,062.00
100-00000-22205-130 ESCROWS 0.00 482,090.00 0.00 0.00 2055.1 482,090.00
100-00000-22205-131 ESCROWS 0.00 (110,974.00)0.00 0.00 2055.1 (110,974.00)
100-00000-22205-132 ESCROWS 0.00 (20,274.00)0.00 0.00 2055.1 (20,274.00)
100-00000-22205-133 ESCROWS 0.00 (138,760.00)0.00 0.00 2055.1 (138,760.00)
100-00000-22205-134 ESCROWS 0.00 (4,618.00)0.00 0.00 2055.1 (4,618.00)
100-00000-22206 OTHER ESCROWS (65,143.00)(49,257.00)0.00 0.00 2055.2 (49,257.00)
Subtotal [20500]Escrow Payable (2,352,064.00)(1,314,070.00)0.00 248,000.00 (1,066,070.00)
Subgroup : [20800]Due To Other Governments
100-00000-20800 DUE TO OTHER GOVERNMENTS (40,839.00)(15,696.00)0.00 0.00 2053 (15,696.00)
Subtotal [20800]Due To Other Governments (40,839.00)(15,696.00)0.00 0.00 (15,696.00)
Subgroup : [21600]Accrued Wages Payable
100-00000-21600 ACCRUED WAGES & SALARIES PAYA (60,989.00)(62,398.00)0.00 0.00 2102 (62,398.00)
Subtotal [21600]Accrued Wages Payable (60,989.00)(62,398.00)0.00 0.00 (62,398.00)
Subgroup : [21700]Other Payables
100-00000-21701 FEDERAL WITHHOLDING (1,349.00)(10,533.00)0.00 0.00 2102 (10,533.00)
100-00000-21702 STATE WITHHOLDING (691.00)(5,042.00)0.00 0.00 2102 (5,042.00)
100-00000-21703 FICA TAX WITHHOLDING (5,184.00)(11,819.00)0.00 0.00 2102 (11,819.00)
100-00000-21704 PERA PAYABLE (7,997.00)(488.00)0.00 0.00 2150 (488.00)
100-00000-21706 H S A PAYABLE (10,886.00)(1,584.00)0.00 0.00 2052 (1,584.00)
100-00000-21707 UNION DUES 0.00 229.00 0.00 0.00 2052 229.00
100-00000-21708 OTHER RETIREMENT ACCOUNT (53,410.00)(42,430.00)0.00 0.00 2052 (42,430.00)
100-00000-21709 OTHER PAYROLL PAYABLE 0.00 41,317.00 0.00 0.00 2102 41,317.00
100-00000-21710 HRA/FSA (5,255.00)(2,306.00)0.00 0.00 2052 (2,306.00)
Subtotal [21700]Other Payables (84,772.00)(32,656.00)0.00 0.00 (32,656.00)
Subgroup : [22201]Unavailable revenue - taxes
100-00000-22201 UNAVAILABLE REVENUE-TAXES (80,040.00)(87,974.00)0.00 0.00 1153 (87,974.00)
Subtotal [22201]Unavailable revenue - taxes (80,040.00)(87,974.00)0.00 0.00 (87,974.00)
Subgroup : [22202]Unavailable revenue - assessments
100-00000-22202 UNAVAILABLE REVENUE-ASSESSME (36,802.00)(38,082.00)0.00 0.00 2202 (38,082.00)
Subtotal [22202]Unavailable revenue - assessments (36,802.00)(38,082.00)0.00 0.00 (38,082.00)
Subgroup : [22203]Unavailable revenue - MSA
2 of 20
7/17/2024
9:09 AM
100-00000-22203 UNAVAILABLE REVENUE (2,554,490.00)(2,418,664.00)0.00 2,418,664.00 0.00
AJE - 100 2,418,664.00
Subtotal [22203]Unavailable revenue - MSA (2,554,490.00)(2,418,664.00)0.00 2,418,664.00 0.00
Subgroup : [25300]UNRESERVED FUND BALALNCE
100-00000-25300 UNRESERVED FUND BALANCE (3,186,863.00)(3,086,559.00)(1.00)0.00 2502 (3,086,560.00)
101-00000-25300 UNRESERVED FUND BALANCE (404,402.00)(1,147.00)0.00 0.00 2502 (1,147.00)
Subtotal [25300]UNRESERVED FUND BALALNCE (3,591,265.00)(3,087,706.00)(1.00)0.00 (3,087,707.00)
Subgroup : [31000]PROPERTY TAXES
100-00000-31000 GENERAL PROPERTY TAXES (5,099,598.00)(6,233,945.00)0.00 0.00 1153 (6,233,945.00)
100-00000-31020 DELINQUENT PROPERTY TAXES (49,456.00)0.00 0.00 0.00 0.00
Subtotal [31000]PROPERTY TAXES (5,149,054.00)(6,233,945.00)0.00 0.00 (6,233,945.00)
Subgroup : [31810]FRANCHISE TAX
100-00000-38050 CABLE FRANCHISE FEE (62,153.00)(66,865.00)0.00 0.00 (66,865.00)
Subtotal [31810]FRANCHISE TAX (62,153.00)(66,865.00)0.00 0.00 (66,865.00)
Subgroup : [3200-1]LICENSES AND PERMITS-BUSINESS
100-00000-32100 BUSINESS LICENSE & PERMITS (576.00)(46,050.00)0.00 0.00 (46,050.00)
100-00000-32110 ALCOHOL/TOBACCO LICENSES (15,675.00)(15,525.00)0.00 0.00 (15,525.00)
Subtotal [3200-1]LICENSES AND PERMITS-BUSINESS (16,251.00)(61,575.00)0.00 0.00 (61,575.00)
Subgroup : [3200-2]LICENSES AND PERMITS-NONBUSINESS
100-00000-32210 BUILDING PERMITS (813,896.00)(1,210,078.00)0.00 0.00 (1,210,078.00)
100-00000-32220 GAS INSTALLATION PERMITS (13,200.00)(13,475.00)0.00 0.00 (13,475.00)
100-00000-32230 PLUMBING CONNECTION PERMITS (27,340.00)(43,048.00)0.00 0.00 (43,048.00)
100-00000-32260 SIGN PERMITS (750.00)(1,345.00)0.00 0.00 (1,345.00)
100-00000-32270 MECHANICAL PERMITS (39,675.00)(60,600.00)0.00 0.00 (60,600.00)
100-00000-32290 WETLAND PERMIT FEES (800.00)(3,000.00)0.00 0.00 (3,000.00)
100-00000-34104 BUILDING PERMIT PLAN CHECK FEE (246,162.00)(265,941.00)0.00 0.00 (265,941.00)
100-00000-34109 OTHER BUILDING RELATED FEES (44,065.00)(74,902.00)0.00 0.00 (74,902.00)
Subtotal [3200-2]LICENSES AND PERMITS-NONBUSIN (1,185,888.00)(1,672,389.00)0.00 0.00 (1,672,389.00)
Subgroup : [3300-2]INTERGOVERNMENTAL - FEDERAL
100-42100-33631 AEM - Federal Grants 0.00 (648,981.00)0.00 0.00 (648,981.00)
Subtotal [3300-2]INTERGOVERNMENTAL - FEDERAL 0.00 (648,981.00)0.00 0.00 (648,981.00)
Subgroup : [3300-4]INTERGOVERNMENTAL - STATE OTHER
100-00000-33400 STATE GRANTS AND AIDS (40,499.00)(46,953.00)0.00 0.00 1353 (46,953.00)
Subtotal [3300-4]INTERGOVERNMENTAL - STATE OTH (40,499.00)(46,953.00)0.00 0.00 (46,953.00)
Subgroup : [3300-5]INTERGOVERNMENTAL - POLICE AID
100-00000-33416 POLICE TRAINING REIMBURSEMENT (10,148.00)(14,771.00)0.00 0.00 1353 (14,771.00)
100-00000-33423 POLICE STATE AID (62,603.00)(407,008.00)0.00 0.00 1353 (407,008.00)
100-00000-33640 TOWARD ZERO DEATH GRANT (13,286.00)(29,524.00)0.00 0.00 1353 (29,524.00)
Subtotal [3300-5]INTERGOVERNMENTAL - POLICE AID (86,037.00)(451,303.00)0.00 0.00 (451,303.00)
Subgroup : [3300-6]INTERGOVERNMENTAL - STREET AID
100-00000-33418 MUN STATE AID STREETS - MAINT (157,694.00)(157,444.00)0.00 0.00 1353 (157,444.00)
Subtotal [3300-6]INTERGOVERNMENTAL - STREET AID (157,694.00)(157,444.00)0.00 0.00 (157,444.00)
Subgroup : [3300-7]INTERGOVERNMENTAL - COUNTY AID
100-00000-33615 COUNTY RECYCLING GRANT (13,846.00)(13,830.00)0.00 0.00 1353 (13,830.00)
Subtotal [3300-7]INTERGOVERNMENTAL - COUNTY AI (13,846.00)(13,830.00)0.00 0.00 (13,830.00)
Subgroup : [3300-8]INTERGOVERNMENTAL-AG
100-00000-33426 AGRICULTURAL MARKET VALUE CRE (28,649.00)(22,026.00)0.00 0.00 1353 (22,026.00)
Subtotal [3300-8]INTERGOVERNMENTAL-AG (28,649.00)(22,026.00)0.00 0.00 (22,026.00)
Subgroup : [3300-9]INTERGOVENMENTAL-COUNTY AID OTHER
100-00000-33620 OTHER COUNTY GRANTS AND AIDS (42,203.00)(10,320.00)0.00 0.00 1353 (10,320.00)
Subtotal [3300-9]INTERGOVENMENTAL-COUNTY AID O (42,203.00)(10,320.00)0.00 0.00 (10,320.00)
Subgroup : [3400-1]CHARGES FOR SERVICE - GENERAL GOVERNMENT
100-00000-34100 CHARGES FOR SERVICES (10,282.00)(671.00)0.00 0.00 (671.00)
100-00000-34103 ZONING & SUBDIVISION FEES (64,580.00)(59,920.00)0.00 2,000.00 (57,920.00)
100-00000-34105 COPIES/MAPS (2,332.00)(410.00)0.00 0.00 (410.00)
Subtotal [3400-1]CHARGES FOR SERVICE - GENERAL (77,194.00)(61,001.00)0.00 2,000.00 (59,001.00)
Subgroup : [3400-2]CHARGES FOR SERVICES - PUBLIC SAFETY
100-00000-34200 PUBLIC SAFETY PERMITS (4,280.00)(4,095.00)0.00 0.00 (4,095.00)
100-00000-34201 SPECIAL POLICE SERVICES (9,015.00)(14,450.00)0.00 0.00 (14,450.00)
100-00000-34203 POLICE REPORTS (836.00)(620.00)0.00 0.00 (620.00)
Subtotal [3400-2]CHARGES FOR SERVICES - PUBLIC S (14,131.00)(19,165.00)0.00 0.00 (19,165.00)
Subgroup : [3400-3]CHARGES FOR SERVICES - PUBLIC WORKS
100-00000-34110 CITY PLANNER REVIEW FEE (19,496.00)(14,889.00)0.00 0.00 (14,889.00)
100-00000-34300 PUBLIC WORKS PERMITS AND FEES (15,135.00)(20,120.00)0.00 0.00 (20,120.00)
100-00000-34301 DUST CONTROL (3,063.00)0.00 0.00 0.00 0.00
Subtotal [3400-3]CHARGES FOR SERVICES - PUBLIC W (37,694.00)(35,009.00)0.00 0.00 (35,009.00)
Subgroup : [3400-4]CHARGES FOR SERVICES - RECYCLING
100-00000-34400 RECYCLING 1,200.00 (3,198.00)0.00 0.00 (3,198.00)
100-00000-34403 REFUSE COLLECTION CHARGES (5,662.00)(5,854.00)0.00 0.00 (5,854.00)
Subtotal [3400-4]CHARGES FOR SERVICES - RECYCLI (4,462.00)(9,052.00)0.00 0.00 (9,052.00)
Subgroup : [3400-5]CHARGES FOR SERVICES - PARKS
100-00000-34700 PARK RENTAL (2,616.00)(5,156.00)0.00 0.00 (5,156.00)
100-00000-34790 RECREATION PROGRAMMING (51,940.00)(43,468.00)0.00 0.00 (43,468.00)
Subtotal [3400-5]CHARGES FOR SERVICES - PARKS (54,556.00)(48,624.00)0.00 0.00 (48,624.00)
Subgroup : [3500]FINE AND FORFEITURE
100-00000-35100 FINES (21,979.00)(29,748.00)0.00 0.00 (29,748.00)
Subtotal [3500]FINE AND FORFEITURE (21,979.00)(29,748.00)0.00 0.00 (29,748.00)
Subgroup : [36100]Special assessment
100-00000-36100 SPECIAL ASSESSMENTS 0.00 (633.00)0.00 0.00 1303 (633.00)
Subtotal [36100]Special assessment 0.00 (633.00)0.00 0.00 (633.00)
Subgroup : [36200-1]MISCELLANEOUS-RENT
3 of 20
7/17/2024
9:09 AM
100-00000-34101 FACILITY RENTAL 357.00 0.00 0.00 0.00 0.00
Subtotal [36200-1]MISCELLANEOUS-RENT 357.00 0.00 0.00 0.00 0.00
Subgroup : [36200-2]MISCELLANEOUS-DONATION
100-00000-36230 DONATIONS (1,250.00)(1,020.00)0.00 0.00 (1,020.00)
Subtotal [36200-2]MISCELLANEOUS-DONATION (1,250.00)(1,020.00)0.00 0.00 (1,020.00)
Subgroup : [36200-4]MISCELLANEOUS-OTHER
100-00000-36200 MISCELLANEOUS REVENUES (28,046.00)(66,155.00)1.00 0.00 (66,154.00)
RJE - 2 1.00
100-00000-36400 REFUNDS/REIMBURSEMENTS (232,505.00)(1,985.00)0.00 0.00 (1,985.00)
Subtotal [36200-4]MISCELLANEOUS-OTHER (260,551.00)(68,140.00)1.00 0.00 (68,139.00)
Subgroup : [39100]Sale of Assets
100-00000-39101 SALE OF ASSETS (63,858.00)(1,515.00)0.00 0.00 (1,515.00)
Subtotal [39100]Sale of Assets (63,858.00)(1,515.00)0.00 0.00 (1,515.00)
Subgroup : [36210]INTEREST INCOME
100-00000-36210 INTEREST EARNINGS (44,295.00)(385,032.00)0.00 0.00 1053 (385,032.00)
101-00000-36210 INTEREST EARNINGS (1,061.00)(17.00)0.00 0.00 1053 (17.00)
Subtotal [36210]INTEREST INCOME (45,356.00)(385,049.00)0.00 0.00 (385,049.00)
Subgroup : [39200]TRANSFER IN
100-00000-39203 TRANSFER FROM OTHER FUND (449,092.00)0.00 0.00 (602,600.00)1403 (602,600.00)
Subtotal [39200]TRANSFER IN (449,092.00)0.00 0.00 (602,600.00)(602,600.00)
Subgroup : [41100-1]CITY COUNCIL-PERSONAL SERVICE
100-41110-50101 FULL-TIME EMPLOYEES - REGULAR 19,260.00 19,260.00 0.00 0.00 19,260.00
100-41110-50122 FICA 1,194.00 1,194.00 0.00 0.00 1,194.00
100-41110-50126 MEDICARE 279.00 279.00 0.00 0.00 279.00
Subtotal [41100-1]CITY COUNCIL-PERSONAL SERVICE 20,733.00 20,733.00 0.00 0.00 20,733.00
Subgroup : [41100-2]CITY COUNCIL-SUPPLIES
100-41110-50207 TRAINING AND INSTRUCTIONAL SUP 2,600.00 1,900.00 0.00 0.00 1,900.00
100-41110-50210 OPERATING SUPPLIES 829.00 467.00 0.00 0.00 467.00
Subtotal [41100-2]CITY COUNCIL-SUPPLIES 3,429.00 2,367.00 0.00 0.00 2,367.00
Subgroup : [41100-3]CITY COUNCIL-OTHER SERVICE AND CHARGES
100-41110-50365 WORKER'S COMPENSATION INSURA 102.00 101.00 0.00 0.00 101.00
Subtotal [41100-3]CITY COUNCIL-OTHER SERVICE AND 102.00 101.00 0.00 0.00 101.00
Subgroup : [41130-3]NEWSPAPER-OTHER SERVICE AND CHARGES
100-41130-50325 OTHER COMMUNICATION 120.00 1,943.00 0.00 0.00 1,943.00
100-41130-50350 GENERAL NOTICES AND PUB INFO 8,314.00 10,471.00 0.00 0.00 10,471.00
Subtotal [41130-3]NEWSPAPER-OTHER SERVICE AND C 8,434.00 12,414.00 0.00 0.00 12,414.00
Subgroup : [41300-1]ADMINISTRATOR-PERSONAL SERVICE
100-41320-50101 FULL-TIME EMPLOYEES - REGULAR 131,413.00 152,675.00 0.00 0.00 152,675.00
100-41320-50121 PERA 9,856.00 10,551.00 0.00 0.00 10,551.00
100-41320-50122 FICA 7,088.00 7,487.00 0.00 0.00 7,487.00
100-41320-50126 MEDICARE 1,658.00 1,868.00 0.00 0.00 1,868.00
100-41320-50130 EMPLOYER PAID INSURANCE 16,525.00 17,604.00 0.00 0.00 17,604.00
100-41320-50365 WORKER'S COMPENSATION INSURA 1,085.00 1,566.00 0.00 0.00 1,566.00
Subtotal [41300-1]ADMINISTRATOR-PERSONAL SERVIC 167,625.00 191,751.00 0.00 0.00 191,751.00
Subgroup : [41300-2]ADMINISTRATOR-SUPPLIES
100-41320-50207 TRAINING AND INSTRUCTIONAL SUP 1,911.00 11.00 0.00 0.00 11.00
100-41320-50210 OPERATING SUPPLIES 528.00 470.00 0.00 0.00 470.00
Subtotal [41300-2]ADMINISTRATOR-SUPPLIES 2,439.00 481.00 0.00 0.00 481.00
Subgroup : [41300-3]ADMINISTRATOR-OTHER SERVICE AND CHARGES
100-41320-50300 PROFESSIONAL SERVICES 21,000.00 3,351.00 0.00 0.00 3,351.00
100-41320-50321 TELEPHONE 550.00 450.00 0.00 0.00 450.00
100-41320-50331 TRAVEL EXPENSE 185.00 655.00 0.00 0.00 655.00
100-41320-50433 DUES AND MEMBERSHIPS 1,371.00 1,546.00 0.00 0.00 1,546.00
Subtotal [41300-3]ADMINISTRATOR-OTHER SERVICE A 23,106.00 6,002.00 0.00 0.00 6,002.00
Subgroup : [41400-1]CLERK-PERSONAL SERVICE
100-41400-50101 FULL-TIME EMPLOYEES - REGULAR 117,616.00 250,020.00 0.00 0.00 250,020.00
100-41400-50102 FULL-TIME EMPLOYEES - OVERTIME 9,093.00 11,756.00 0.00 0.00 11,756.00
100-41400-50111 PART-TIME EMPLOYEES - REGULAR 0.00 17,014.00 0.00 0.00 17,014.00
100-41400-50121 PERA 9,458.00 20,902.00 0.00 0.00 20,902.00
100-41400-50122 FICA 8,325.00 17,995.00 0.00 0.00 17,995.00
100-41400-50126 MEDICARE 1,947.00 4,208.00 0.00 0.00 4,208.00
100-41400-50130 EMPLOYER PAID INSURANCE 42,101.00 45,765.00 0.00 0.00 45,765.00
Subtotal [41400-1]CLERK-PERSONAL SERVICE 188,540.00 367,660.00 0.00 0.00 367,660.00
Subgroup : [41400-2]CLERK-SUPPLIES
100-41400-50207 TRAINING AND INSTRUCTIONAL SUP 964.00 744.00 0.00 0.00 744.00
Subtotal [41400-2]CLERK-SUPPLIES 964.00 744.00 0.00 0.00 744.00
Subgroup : [41400-3]CLERK-OTHER SERVICE AND CHARGES
100-41400-50300 PROFESSIONAL SERVICES 8,988.00 (2,185.00)0.00 0.00 (2,185.00)
100-41400-50321 TELEPHONE 50.00 150.00 0.00 0.00 150.00
100-41400-50331 TRAVEL EXPENSE 66.00 655.00 0.00 0.00 655.00
100-41400-50365 WORKER'S COMPENSATION INSURA 1,636.00 1,851.00 0.00 0.00 1,851.00
100-41400-50433 DUES AND MEMBERSHIPS 170.00 0.00 0.00 0.00 0.00
Subtotal [41400-3]CLERK-OTHER SERVICE AND CHARG 10,910.00 471.00 0.00 0.00 471.00
Subgroup : [41410-1]ELECTIONS - PERSONAL SERVICE
100-41410-50114 TEMPORARY/SEASONAL EMPLOYEES 11,399.00 0.00 0.00 0.00 0.00
Subtotal [41410-1]ELECTIONS - PERSONAL SERVICE 11,399.00 0.00 0.00 0.00 0.00
Subgroup : [41410-2]ELECTIONS-SUPPLIES
100-41410-50210 OPERATING SUPPLIES 0.00 1,568.00 0.00 0.00 1,568.00
Subtotal [41410-2]ELECTIONS-SUPPLIES 0.00 1,568.00 0.00 0.00 1,568.00
Subgroup : [41410-3]ELECTIONS-OTHER
100-41410-50430 MISCELLANEOUS EXPENSE 0.00 8,363.00 0.00 0.00 8,363.00
Subtotal [41410-3]ELECTIONS-OTHER 0.00 8,363.00 0.00 0.00 8,363.00
4 of 20
7/17/2024
9:09 AM
Subgroup : [41540-1]AUDITING PERSONAL SERVICE
100-41500-50101 FULL-TIME EMPLOYEES - REGULAR 155,142.00 207,937.00 0.00 0.00 207,937.00
100-41500-50102 FULL-TIME EMPLOYEES - OVERTIME 1,602.00 1,518.00 0.00 0.00 1,518.00
100-41500-50121 PERA 11,809.00 14,823.00 0.00 0.00 14,823.00
100-41500-50122 FICA 9,837.00 13,144.00 0.00 0.00 13,144.00
100-41500-50126 MEDICARE 2,301.00 3,074.00 0.00 0.00 3,074.00
100-41500-50130 EMPLOYER PAID INSURANCE 29,927.00 41,770.00 0.00 0.00 41,770.00
100-41500-50365 WORKER'S COMPENSATION INSURA 1,373.00 1,983.00 0.00 0.00 1,983.00
Subtotal [41540-1]AUDITING PERSONAL SERVICE 211,991.00 284,249.00 0.00 0.00 284,249.00
Subgroup : [41540-2]AUDITING - SUPPLIES
100-41500-50207 TRAINING AND INSTRUCTIONAL SUP 1,720.00 1,752.00 0.00 0.00 1,752.00
Subtotal [41540-2]AUDITING - SUPPLIES 1,720.00 1,752.00 0.00 0.00 1,752.00
Subgroup : [41540-3]AUDITING-OTHER SERVICE AND CHARGES
100-41500-50300 PROFESSIONAL SERVICES 49,449.00 63,483.00 0.00 0.00 63,483.00
100-41500-50433 DUES AND MEMBERSHIPS 210.00 380.00 0.00 0.00 380.00
Subtotal [41540-3]AUDITING-OTHER SERVICE AND CHA 49,659.00 63,863.00 0.00 0.00 63,863.00
Subgroup : [41550-2]ASSESSOR-SUPPLIES
100-41550-50210 OPERATING SUPPLIES 13.00 0.00 0.00 0.00 0.00
Subtotal [41550-2]ASSESSOR-SUPPLIES 13.00 0.00 0.00 0.00 0.00
Subgroup : [41550-3]ASSESSOR-OTHER SERVICE AND CHARGES
100-41550-50300 PROFESSIONAL SERVICES 118,000.00 150,000.00 0.00 0.00 150,000.00
Subtotal [41550-3]ASSESSOR-OTHER SERVICE AND CH 118,000.00 150,000.00 0.00 0.00 150,000.00
Subgroup : [41600-3]LEGAL SERVICES-OTHER SERVICE AND CHARGES
100-41600-50300 PROFESSIONAL SERVICES 51,931.00 79,656.00 0.00 0.00 79,656.00
Subtotal [41600-3]LEGAL SERVICES-OTHER SERVICE A 51,931.00 79,656.00 0.00 0.00 79,656.00
Subgroup : [41900-2]OTHER GENERAL GOVERNMENT-SUPPLIES
100-41900-50200 OFFICE SUPPLIES 4,371.00 4,871.00 0.00 0.00 4,871.00
100-41900-50210 OPERATING SUPPLIES 28,238.00 17,117.00 0.00 0.00 17,117.00
100-41900-50212 MOTOR FUELS 265.00 844.00 0.00 0.00 844.00
100-41900-50221 REPAIR AND MAINTENANCE SUPPLIE 614.00 1,571.00 0.00 0.00 1,571.00
100-41900-50322 POSTAGE 3,463.00 5,625.00 0.00 0.00 5,625.00
100-41900-50430 MISCELLANEOUS EXPENSE 36,993.00 5,412.00 0.00 0.00 5,412.00
101-41900-50210 OPERATING SUPPLIES 536.00 5,102.00 0.00 0.00 5,102.00
Subtotal [41900-2]OTHER GENERAL GOVERNMENT-SU 74,480.00 40,542.00 0.00 0.00 40,542.00
Subgroup : [41900-3]OTHER GENERAL GOVERNMENT-OTHER SERVICE AND CHARGES
100-41900-50300 PROFESSIONAL SERVICES 30,891.00 33,066.00 0.00 0.00 33,066.00
100-41900-50321 TELEPHONE 5,622.00 5,509.00 0.00 0.00 5,509.00
100-41900-50350 GENERAL NOTICES AND PUB INFO 245.00 1,957.00 0.00 0.00 1,957.00
100-41900-50360 INSURANCE 96,778.00 128,705.00 0.00 0.00 128,705.00
100-41900-50380 UTILITY SERVICES 9,472.00 5,374.00 0.00 0.00 5,374.00
100-41900-50381 ELECTRIC UTILITIES 19,420.00 26,029.00 0.00 500.00 26,529.00
100-41900-50382 WATER & SEWER 0.00 81.00 0.00 0.00 81.00
100-41900-50400 REPAIR AND MAINTENANCE - CONTR 2,790.00 2,848.00 0.00 0.00 2,848.00
100-41900-50401 REPAIR AND MAINTENANCE - BUILDIN 17,714.00 23,024.00 0.00 0.00 23,024.00
100-41900-50403 REPAIR AND MAINTENANCE - VEHICL 4,544.00 219.00 0.00 0.00 219.00
100-41900-50404 REPAIR AND MAINTENANCE - MACHIN 8,137.00 3,011.00 0.00 0.00 3,011.00
100-41900-50413 OFFICE EQUIPMENT RENTAL 426.00 568.00 0.00 0.00 568.00
100-41900-50431 BANKING CHARGES (20.00)246.00 0.00 0.00 246.00
100-41900-50432 CREDIT CARD FEES 4,085.00 3,223.00 0.00 0.00 3,223.00
100-41900-50433 DUES AND MEMBERSHIPS 25,373.00 26,384.00 0.00 0.00 26,384.00
101-41900-50300 Professional Srvs (GENERAL)0.00 3,127.00 0.00 0.00 3,127.00
Subtotal [41900-3]OTHER GENERAL GOVERNMENT-OT 225,477.00 263,371.00 0.00 500.00 263,871.00
Subgroup : [41910-1]PLANNING ADMINISTRATION-PERSONAL SERVICE
100-41910-50101 FULL-TIME EMPLOYEES - REGULAR 73,206.00 104,744.00 0.00 0.00 104,744.00
100-41910-50102 FULL-TIME EMPLOYEES - OVERTIME 0.00 87.00 0.00 0.00 87.00
100-41910-50111 PART-TIME EMPLOYEES - REGULAR 21,757.00 4,357.00 0.00 0.00 4,357.00
100-41910-50121 PERA 7,108.00 8,182.00 0.00 0.00 8,182.00
100-41910-50122 FICA 5,159.00 6,064.00 0.00 0.00 6,064.00
100-41910-50126 MEDICARE 1,207.00 1,418.00 0.00 0.00 1,418.00
100-41910-50130 EMPLOYER PAID INSURANCE 17,099.00 32,701.00 0.00 0.00 32,701.00
Subtotal [41910-1]PLANNING ADMINISTRATION-PERSO 125,536.00 157,553.00 0.00 0.00 157,553.00
Subgroup : [41910-2]PLANNING ADMINISTRATION-SUPPLIES
100-41910-50207 TRAINING AND INSTRUCTIONAL SUP 758.00 1,024.00 0.00 0.00 1,024.00
100-41910-50210 OPERATING SUPPLIES 85.00 103.00 0.00 0.00 103.00
Subtotal [41910-2]PLANNING ADMINISTRATION-SUPPL 843.00 1,127.00 0.00 0.00 1,127.00
Subgroup : [41910-3]PLANNING ADMINISTRATION-OTHER SERVICE AND CHARGES
100-41910-50300 PROFESSIONAL SERVICES 99,212.00 76,085.00 0.00 0.00 76,085.00
100-41910-50350 GENERAL NOTICES AND PUB INFO 1,539.00 873.00 0.00 0.00 873.00
100-41910-50365 WORKER'S COMPENSATION INSURA 996.00 247.00 0.00 0.00 247.00
100-41910-50430 MISCELLANEOUS EXPENSE 142.00 80.00 0.00 0.00 80.00
100-41910-50433 DUES AND MEMBERSHIPS 164.00 99.00 0.00 0.00 99.00
101-41910-50300 PROFESSIONAL SERVICES 0.00 16,542.00 0.00 0.00 16,542.00
Subtotal [41910-3]PLANNING ADMINISTRATION-OTHER 102,053.00 93,926.00 0.00 0.00 93,926.00
Subgroup : [41920-1]Code Enforcement - Personal Services
100-42401-50101 FULL-TIME EMPLOYEES - REGULAR 0.00 23,053.00 0.00 0.00 23,053.00
100-42401-50102 FULL-TIME EMPLOYEES - OVERTIME 0.00 87.00 0.00 0.00 87.00
100-42401-50121 PERA 0.00 1,743.00 0.00 0.00 1,743.00
100-42401-50122 FICA 0.00 1,532.00 0.00 0.00 1,532.00
100-42401-50126 MEDICARE 0.00 358.00 0.00 0.00 358.00
100-42401-50130 EMPLOYER PAID INSURANCE 354.00 3,438.00 0.00 0.00 3,438.00
Subtotal [41920-1]Code Enforcement - Personal Service 354.00 30,211.00 0.00 0.00 30,211.00
Subgroup : [41920-3]Code Enforcement - Other Services and Charges
100-42401-50300 PROFESSIONAL SERVICES 23,451.00 10,847.00 0.00 0.00 10,847.00
Subtotal [41920-3]Code Enforcement - Other Services an 23,451.00 10,847.00 0.00 0.00 10,847.00
Subgroup : [41951-2]IT-SUPPLIES
100-41920-50210 OPERATING SUPPLIES 55,825.00 63,439.00 0.00 11,895.00 75,334.00
100-41920-50221 REPAIR AND MAINTENANCE SUPPLIE 43,380.00 14,637.00 0.00 0.00 14,637.00
Subtotal [41951-2]IT-SUPPLIES 99,205.00 78,076.00 0.00 11,895.00 89,971.00
5 of 20
7/17/2024
9:09 AM
Subgroup : [41951-3]IT-OTHER
100-41920-50300 PROFESSIONAL SERVICES 140,284.00 144,101.00 0.00 0.00 144,101.00
Subtotal [41951-3]IT-OTHER 140,284.00 144,101.00 0.00 0.00 144,101.00
Subgroup : [42100-1]POLICE-PERSONAL SERVICE
100-42100-50101 FULL-TIME EMPLOYEES - REGULAR 974,611.00 1,122,955.00 0.00 0.00 1,122,955.00
100-42100-50102 FULL-TIME EMPLOYEES - OVERTIME 43,512.00 44,562.00 0.00 0.00 44,562.00
100-42100-50103 FULL-TIME EMPLOYEES - EVENT PAY 27,668.00 31,098.00 0.00 0.00 31,098.00
100-42100-50111 PART-TIME EMPLOYEES - REGULAR 69,321.00 94,885.00 0.00 0.00 94,885.00
100-42100-50112 PART-TIME EMPLOYEES - OVERTIME 0.00 4,919.00 0.00 0.00 4,919.00
100-42100-50113 PART-TIME EMPLOYEES - EVENT PAY 10,114.00 7,794.00 0.00 0.00 7,794.00
100-42100-50121 PERA 189,867.00 224,055.00 0.00 0.00 224,055.00
100-42100-50122 FICA 2,650.00 3,329.00 0.00 0.00 3,329.00
100-42100-50126 MEDICARE 16,078.00 18,599.00 0.00 0.00 18,599.00
100-42100-50130 EMPLOYER PAID INSURANCE 244,988.00 215,555.00 0.00 0.00 215,555.00
100-42100-50140 UNEMPLOYMENT COMPENSATION 0.00 100.00 0.00 0.00 100.00
100-42102-50101 FULL-TIME EMPLOYEES - REGULAR 122,533.00 137,875.00 0.00 0.00 137,875.00
100-42102-50102 FULL-TIME EMPLOYEES - OVERTIME 398.00 0.00 0.00 0.00 0.00
100-42102-50121 PERA 8,835.00 10,341.00 0.00 0.00 10,341.00
100-42102-50122 FICA 7,939.00 8,859.00 0.00 0.00 8,859.00
100-42102-50126 MEDICARE 1,856.00 2,072.00 0.00 0.00 2,072.00
100-42102-50130 EMPLOYER PAID INSURANCE 31,065.00 26,049.00 0.00 0.00 26,049.00
100-42102-50365 WORKER'S COMPENSATION INSURA 1,095.00 1,581.00 0.00 0.00 1,581.00
Subtotal [42100-1]POLICE-PERSONAL SERVICE 1,752,530.00 1,954,628.00 0.00 0.00 1,954,628.00
Subgroup : [42100-2]POLICE-SUPPLIES
100-42100-50200 OFFICE SUPPLIES 2,105.00 2,239.00 0.00 0.00 2,239.00
100-42100-50207 TRAINING AND INSTRUCTIONAL SUP 33,907.00 44,665.00 0.00 0.00 44,665.00
100-42100-50209 POLICE RESERVES 3,428.00 2,606.00 0.00 0.00 2,606.00
100-42100-50210 OPERATING SUPPLIES 29,648.00 23,579.00 0.00 0.00 23,579.00
100-42100-50212 MOTOR FUELS 42,817.00 38,479.00 0.00 0.00 38,479.00
100-42100-50220 REPAIR AND MAINTENANCE SUPPLIE 13,989.00 16,117.00 0.00 0.00 16,117.00
100-42100-50223 BUILDING REPAIR SUPPLIES 7,447.00 1,980.00 0.00 0.00 1,980.00
100-42100-50322 POSTAGE 22.00 28.00 0.00 0.00 28.00
100-42151-50207 TRAINING AND INSTRUCTIONAL SUP 166.00 750.00 0.00 0.00 750.00
100-42151-50210 OPERATING SUPPLIES 5,182.00 1,750.00 0.00 0.00 1,750.00
100-42151-50381 ELECTRIC UTILITIES 1,168.00 1,901.00 0.00 0.00 1,901.00
100-42151-50404 REPAIR AND MAINTENANCE - MACHIN 830.00 1,797.00 0.00 0.00 1,797.00
100-42151-50433 DUES AND MEMBERSHIPS 100.00 400.00 0.00 0.00 400.00
Subtotal [42100-2]POLICE-SUPPLIES 140,809.00 136,291.00 0.00 0.00 136,291.00
Subgroup : [42100-3]POLICE-OTHER SERVICE AND CHARGES
100-42100-50300 PROFESSIONAL SERVICES 24,844.00 38,994.00 0.00 0.00 38,994.00
100-42100-50304 LEGAL FEES 43,455.00 51,725.00 0.00 0.00 51,725.00
100-42100-50305 PRISONER 2,956.00 3,434.00 0.00 0.00 3,434.00
100-42100-50321 TELEPHONE 18,968.00 11,954.00 0.00 0.00 11,954.00
100-42100-50323 RADIO UNITS 18,579.00 21,792.00 0.00 0.00 21,792.00
100-42100-50350 GENERAL NOTICES AND PUB INFO 295.00 1,248.00 0.00 0.00 1,248.00
100-42100-50365 WORKER'S COMPENSATION INSURA 138,953.00 136,158.00 0.00 0.00 136,158.00
100-42100-50400 REPAIR AND MAINTENANCE - CONTR 230.00 760.00 0.00 0.00 760.00
100-42100-50403 REPAIR AND MAINTENANCE - VEHICL 4,712.00 14,222.00 0.00 0.00 14,222.00
100-42100-50417 UNIFORMS 27,769.00 26,105.00 0.00 0.00 26,105.00
100-42100-50430 MISCELLANEOUS EXPENSE 40,984.00 0.00 0.00 0.00 0.00
100-42100-50433 DUES AND MEMBERSHIPS 2,932.00 2,507.00 0.00 0.00 2,507.00
100-42100-50438 POLICE K9 616.00 3,148.00 0.00 0.00 3,148.00
Subtotal [42100-3]POLICE-OTHER SERVICE AND CHAR 325,293.00 312,047.00 0.00 0.00 312,047.00
Subgroup : [42200-3]FIRE PROTECTION-OTHER SERVICE AND CHARGES
100-42200-50300 PROFESSIONAL SERVICES 445,934.00 570,042.00 0.00 0.00 570,042.00
Subtotal [42200-3]FIRE PROTECTION-OTHER SERVICE 445,934.00 570,042.00 0.00 0.00 570,042.00
Subgroup : [42400-1]BUILDING INSPECTION- Personal Services
100-42400-50101 FULL-TIME EMPLOYEES - REGULAR 120,831.00 182,576.00 0.00 0.00 182,576.00
100-42400-50102 FULL-TIME EMPLOYEES - OVERTIME 886.00 874.00 0.00 0.00 874.00
100-42400-50121 PERA 8,493.00 13,759.00 0.00 0.00 13,759.00
100-42400-50122 FICA 8,054.00 11,973.00 0.00 0.00 11,973.00
100-42400-50126 MEDICARE 1,894.00 2,761.00 0.00 0.00 2,761.00
100-42400-50130 EMPLOYER PAID INSURANCE 16,026.00 17,469.00 0.00 0.00 17,469.00
100-42400-50365 WORKER'S COMPENSATION INSURA 1,493.00 806.00 0.00 0.00 806.00
Subtotal [42400-1]BUILDING INSPECTION- Personal Ser 157,677.00 230,218.00 0.00 0.00 230,218.00
Subgroup : [42400-2]BUILDING INSPECTION - SUPPLIES
100-42400-50207 TRAINING AND INSTRUCTIONAL SUP 1,168.00 1,171.00 0.00 0.00 1,171.00
100-42401-50207 TRAINING AND INSTRUCTIONAL SUP 0.00 350.00 0.00 0.00 350.00
Subtotal [42400-2]BUILDING INSPECTION - SUPPLIES 1,168.00 1,521.00 0.00 0.00 1,521.00
Subgroup : [42400-3]BUILDING INSPECTION-OTHER SERVICE AND CHARGES
100-42400-50300 PROFESSIONAL SERVICES 223,322.00 381,697.00 0.00 249,341.00 631,038.00
100-42400-50303 ENGINEERING FEES 32,426.00 31,267.00 0.00 0.00 31,267.00
100-42400-50331 TRAVEL EXPENSE 130.00 60.00 0.00 0.00 60.00
100-42400-50432 CREDIT CARD FEES 431.00 1,411.00 0.00 0.00 1,411.00
100-42400-50433 DUES AND MEMBERSHIPS 65.00 109.00 0.00 0.00 109.00
Subtotal [42400-3]BUILDING INSPECTION-OTHER SERV 256,374.00 414,544.00 0.00 249,341.00 663,885.00
Subgroup : [43100-1]HIGHWAY AND STREET-PERSONAL SERVICE
100-43100-50101 FULL-TIME EMPLOYEES - REGULAR 609,890.00 584,240.00 0.00 0.00 584,240.00
100-43100-50102 FULL-TIME EMPLOYEES - OVERTIME 70,929.00 63,753.00 0.00 0.00 63,753.00
100-43100-50111 PART-TIME EMPLOYEES - REGULAR 30,212.00 23,403.00 0.00 0.00 23,403.00
100-43100-50112 PART-TIME EMPLOYEES - OVERTIME 23.00 0.00 0.00 0.00 0.00
100-43100-50121 PERA 48,747.00 48,630.00 0.00 0.00 48,630.00
100-43100-50122 FICA 44,374.00 39,795.00 0.00 0.00 39,795.00
100-43100-50126 MEDICARE 10,140.00 9,307.00 0.00 0.00 9,307.00
100-43100-50130 EMPLOYER PAID INSURANCE 148,380.00 120,667.00 0.00 0.00 120,667.00
100-43100-50140 UNEMPLOYMENT COMPENSATION 0.00 8,885.00 0.00 0.00 8,885.00
100-43170-50101 FULL-TIME EMPLOYEES - REGULAR 0.00 57,800.00 0.00 0.00 57,800.00
100-43170-50121 PERA 0.00 4,335.00 0.00 0.00 4,335.00
100-43170-50122 FICA 0.00 3,517.00 0.00 0.00 3,517.00
100-43170-50126 MEDICARE 0.00 822.00 0.00 0.00 822.00
100-43170-50130 EMPLOYER PAID INSURANCE 0.00 2,385.00 0.00 0.00 2,385.00
Subtotal [43100-1]HIGHWAY AND STREET-PERSONAL S 962,695.00 967,539.00 0.00 0.00 967,539.00
6 of 20
7/17/2024
9:09 AM
Subgroup : [43100-2]HIGHWAY AND STREET-SUPPLIES
100-43100-50200 OFFICE SUPPLIES 669.00 0.00 0.00 0.00 0.00
100-43100-50210 OPERATING SUPPLIES 18,752.00 20,880.00 0.00 0.00 20,880.00
100-43100-50212 MOTOR FUELS 62,311.00 56,652.00 0.00 0.00 56,652.00
100-43100-50220 REPAIR AND MAINTENANCE SUPPLIE 41,960.00 59,856.00 0.00 0.00 59,856.00
100-43100-50225 LANDSCAPE/DITCH MATERIALS 68,199.00 27,111.00 0.00 0.00 27,111.00
100-43100-50226 SIGN REPAIR MATERIALS 5,171.00 7,371.00 0.00 0.00 7,371.00
100-43100-50400 REPAIR AND MAINTENANCE - CONTR 6,854.00 8,282.00 0.00 0.00 8,282.00
100-43122-50224 STREET MAINTENANCE MATERIALS 92,395.00 119,508.00 0.00 0.00 119,508.00
100-43122-50400 REPAIR AND MAINTENANCE - CONTR 222,672.00 229,075.00 0.00 0.00 1603 229,075.00
Subtotal [43100-2]HIGHWAY AND STREET-SUPPLIES 518,983.00 528,735.00 0.00 0.00 528,735.00
Subgroup : [43100-3]HIGHWAY AND STREET-OTHER SERVICE AND CHARGES
100-43100-50207 TRAINING AND INSTRUCTIONAL SUP 1,156.00 1,804.00 0.00 0.00 1,804.00
100-43100-50300 PROFESSIONAL SERVICES 732.00 3,153.00 0.00 0.00 3,153.00
100-43100-50321 TELEPHONE 6,401.00 8,043.00 0.00 0.00 8,043.00
100-43100-50323 RADIO UNITS 3,398.00 3,887.00 0.00 0.00 3,887.00
100-43100-50350 GENERAL NOTICES AND PUB INFO 431.00 230.00 0.00 0.00 230.00
100-43100-50365 WORKER'S COMPENSATION INSURA 41,504.00 34,469.00 0.00 0.00 34,469.00
100-43100-50380 UTILITY SERVICES 16,496.00 13,825.00 0.00 0.00 13,825.00
100-43100-50381 ELECTRIC UTILITIES 18,998.00 19,401.00 0.00 0.00 19,401.00
100-43100-50401 REPAIR AND MAINTENANCE - BUILDIN 4,319.00 2,822.00 0.00 0.00 2,822.00
100-43100-50403 REPAIR AND MAINTENANCE - VEHICL 1,779.00 14,267.00 0.00 0.00 14,267.00
100-43100-50417 UNIFORMS 10,845.00 14,938.00 0.00 0.00 14,938.00
100-43100-50430 MISCELLANEOUS EXPENSE 90,503.00 0.00 0.00 0.00 0.00
100-43100-50433 DUES AND MEMBERSHIPS 373.00 0.00 0.00 0.00 0.00
100-43100-50811 INSURANCE REFUNDS 35,519.00 0.00 0.00 0.00 0.00
100-43121-50224 STREET MAINTENANCE MATERIALS 6,263.00 34,098.00 0.00 0.00 34,098.00
100-43121-50400 REPAIR AND MAINTENANCE - CONTR 243,266.00 104,707.00 0.00 0.00 1603 104,707.00
100-43125-50300 PROFESSIONAL SERVICES 650.00 0.00 0.00 0.00 0.00
Subtotal [43100-3]HIGHWAY AND STREET-OTHER SERV 482,633.00 255,644.00 0.00 0.00 255,644.00
Subgroup : [43125-2]SNOW REMOVAL-SUPPLIES
100-43125-50210 OPERATING SUPPLIES 45,351.00 44,848.00 0.00 0.00 44,848.00
Subtotal [43125-2]SNOW REMOVAL-SUPPLIES 45,351.00 44,848.00 0.00 0.00 44,848.00
Subgroup : [43170-3]ENGINEERING-OTHER SERVICE AND CHARGES
100-43170-50300 PROFESSIONAL SERVICES 75,961.00 108,330.00 0.00 0.00 1603 108,330.00
100-43170-50309 WATERSHED LGU 11,965.00 8,651.00 0.00 0.00 8,651.00
Subtotal [43170-3]ENGINEERING-OTHER SERVICE AND 87,926.00 116,981.00 0.00 0.00 116,981.00
Subgroup : [43232-2]RECYCLING-SUPPLIES
100-43201-50210 OPERATING SUPPLIES 3,987.00 4,751.00 0.00 0.00 4,751.00
Subtotal [43232-2]RECYCLING-SUPPLIES 3,987.00 4,751.00 0.00 0.00 4,751.00
Subgroup : [43232-3]RECYCLING-OTHER SERVICE AND CHARGES
100-43201-50300 PROFESSIONAL SERVICES 8,523.00 10,465.00 0.00 0.00 10,465.00
Subtotal [43232-3]RECYCLING-OTHER SERVICE AND C 8,523.00 10,465.00 0.00 0.00 10,465.00
Subgroup : [45200-1]PARK-PERSONAL SERVICE
100-45100-50101 FULL-TIME EMPLOYEES - REGULAR 34,102.00 38,090.00 0.00 0.00 38,090.00
100-45100-50102 FULL-TIME EMPLOYEES - OVERTIME 0.00 14.00 0.00 0.00 14.00
100-45100-50121 PERA 2,558.00 2,858.00 0.00 0.00 2,858.00
100-45100-50122 FICA 2,252.00 2,486.00 0.00 0.00 2,486.00
100-45100-50126 MEDICARE 527.00 581.00 0.00 0.00 581.00
100-45100-50130 EMPLOYER PAID INSURANCE 5,490.00 4,588.00 0.00 0.00 4,588.00
100-45200-50101 FULL-TIME EMPLOYEES - REGULAR 47,440.00 51,561.00 0.00 0.00 51,561.00
100-45200-50102 FULL-TIME EMPLOYEES - OVERTIME 0.00 14.00 0.00 0.00 14.00
100-45200-50111 PART-TIME EMPLOYEES - REGULAR 0.00 9,193.00 0.00 0.00 9,193.00
100-45200-50121 PERA 2,433.00 2,858.00 0.00 0.00 2,858.00
100-45200-50122 FICA 3,160.00 3,891.00 0.00 0.00 3,891.00
100-45200-50126 MEDICARE 721.00 910.00 0.00 0.00 910.00
100-45200-50130 EMPLOYER PAID INSURANCE 11,573.00 9,625.00 0.00 0.00 9,625.00
Subtotal [45200-1]PARK-PERSONAL SERVICE 110,256.00 126,669.00 0.00 0.00 126,669.00
Subgroup : [45200-2]PARK-SUPPLIES
100-45100-50207 TRAINING AND INSTRUCTIONAL SUP 537.00 5,055.00 0.00 0.00 5,055.00
100-45100-50210 OPERATING SUPPLIES 21,011.00 16,333.00 0.00 0.00 16,333.00
100-45200-50210 OPERATING SUPPLIES 16,913.00 25,411.00 0.00 0.00 25,411.00
100-45200-50221 REPAIR AND MAINTENANCE SUPPLIE 27,441.00 43,644.00 0.00 0.00 43,644.00
Subtotal [45200-2]PARK-SUPPLIES 65,902.00 90,443.00 0.00 0.00 90,443.00
Subgroup : [45200-3]PARK-OTHER SERVICE AND CHARGES
100-45100-50300 PROFESSIONAL SERVICES 2,087.00 4,536.00 0.00 0.00 4,536.00
100-45100-50365 WORKER'S COMPENSATION INSURA 3,940.00 4,082.00 0.00 0.00 4,082.00
100-45100-50417 UNIFORMS 0.00 144.00 0.00 0.00 144.00
100-45100-50433 DUES AND MEMBERSHIPS 285.00 485.00 0.00 0.00 485.00
100-45200-50300 PROFESSIONAL SERVICES 3,674.00 750.00 0.00 0.00 750.00
100-45200-50321 TELEPHONE 1,229.00 0.00 0.00 0.00 0.00
100-45200-50365 WORKER'S COMPENSATION INSURA 9,184.00 9,935.00 0.00 0.00 9,935.00
100-45200-50380 UTILITY SERVICES 8,545.00 4,946.00 0.00 0.00 4,946.00
100-45200-50381 ELECTRIC UTILITIES 1,836.00 1,742.00 0.00 0.00 1,742.00
100-45200-50382 WATER & SEWER 492.00 753.00 0.00 0.00 753.00
100-45200-50433 DUES AND MEMBERSHIPS 150.00 (25.00)0.00 0.00 (25.00)
Subtotal [45200-3]PARK-OTHER SERVICE AND CHARGE 31,422.00 27,348.00 0.00 0.00 27,348.00
Subgroup : [43000-5]Public Works Capital Outlay
100-43100-50223 BUILDING REPAIR SUPPLIES 11,519.00 9,752.00 0.00 0.00 9,752.00
Subtotal [43000-5]Public Works Capital Outlay 11,519.00 9,752.00 0.00 0.00 9,752.00
Subgroup : [45200-5]Park - Capital outlay
100-45200-50530 IMPROVEMENTS OTHER THAN BLDG 40,499.00 46,953.00 0.00 0.00 46,953.00
Subtotal [45200-5]Park - Capital outlay 40,499.00 46,953.00 0.00 0.00 46,953.00
Subgroup : [47000-72 Transfers Out
100-41900-50700 TRANSFERS 794,569.00 360,000.00 0.00 0.00 1403 360,000.00
100-42100-50700 Transfers 0.00 7,000.00 0.00 0.00 1403 7,000.00
100-42200-50700 Transfers 0.00 10,000.00 0.00 0.00 1403 10,000.00
100-49360-50720 Operating Transfers 0.00 0.00 0.00 648,981.00 1403 648,981.00
101-49360-50720 INTERFUND TRANSFERS 403,780.00 0.00 0.00 0.00 0.00
7 of 20
7/17/2024
9:09 AM
Subtotal [47000-720]Transfers Out 1,198,349.00 377,000.00 0.00 648,981.00 1,025,981.00
Total [101]General Fund (5,090.00)0.00 0.00 0.00 0.00
Group : [201]Reserve Donation Fund
Subgroup : [10100]Cash
201-00000-10100 CASH 14,398.00 28,569.00 0.00 0.00 1053 28,569.00
Subtotal [10100]Cash 14,398.00 28,569.00 0.00 0.00 28,569.00
Subgroup : [11500]Accounts Receivable
201-00000-11500 Accounts Receivable 0.00 60.00 0.00 0.00 1202 60.00
Subtotal [11500]Accounts Receivable 0.00 60.00 0.00 0.00 60.00
Subgroup : [25300]Unreserved Fund Balance
201-00000-25300 UNRESERVED FUND BALANCE (3,417.00)(14,398.00)0.00 0.00 2502 (14,398.00)
Subtotal [25300]Unreserved Fund Balance (3,417.00)(14,398.00)0.00 0.00 (14,398.00)
Subgroup : [34000]CHARGES FOR SERVICES - PUBLIC WORKS
201-00000-34201 SPECIAL POLICE SERVICES (9,187.00)(3,826.00)0.00 0.00 (3,826.00)
Subtotal [34000]CHARGES FOR SERVICES - PUBLIC W (9,187.00)(3,826.00)0.00 0.00 (3,826.00)
Subgroup : [36210]INTEREST INCOME
201-00000-36210 INTEREST EARNINGS (20.00)(1,225.00)0.00 0.00 1053 (1,225.00)
Subtotal [36210]INTEREST INCOME (20.00)(1,225.00)0.00 0.00 (1,225.00)
Subgroup : [39200]Transfers In
201-00000-39203 TRANSFER FROM OTHER FUND (4,575.00)0.00 0.00 0.00 0.00
Subtotal [39200]Transfers In (4,575.00)0.00 0.00 0.00 0.00
Subgroup : [42000-3]POLICE-OTHER SERVICE AND CHARGES
201-42100-50210 OPERATING SUPPLIES 2,801.00 426.00 0.00 0.00 426.00
201-42100-50300 PROFESSIONAL SERVICES 0.00 (9,606.00)0.00 0.00 (9,606.00)
Subtotal [42000-3]POLICE-OTHER SERVICE AND CHAR 2,801.00 (9,180.00)0.00 0.00 (9,180.00)
Total [201]Reserve Donation Fund 0.00 0.00 0.00 0.00 0.00
Group : [202]Police Donation Fund
Subgroup : [10100]Cash
202-00000-10100 CASH (778.00)(7,954.00)0.00 0.00 1053 (7,954.00)
Subtotal [10100]Cash (778.00)(7,954.00)0.00 0.00 (7,954.00)
Subgroup : [20200]Accounts payable
202-00000-20200 ACCOUNTS PAYABLE (1,689.00)0.00 0.00 0.00 0.00
Subtotal [20200]Accounts payable (1,689.00)0.00 0.00 0.00 0.00
Subgroup : [25300]Unreserved Fund Balance
202-00000-25300 UNRESERVED FUND BALANCE 4,203.00 2,467.00 0.00 0.00 2502 2,467.00
Subtotal [25300]Unreserved Fund Balance 4,203.00 2,467.00 0.00 0.00 2,467.00
Subgroup : [36200]MISCELLANEOUS
202-00000-36230 DONATIONS (11,300.00)(4,350.00)0.00 0.00 (4,350.00)
Subtotal [36200]MISCELLANEOUS (11,300.00)(4,350.00)0.00 0.00 (4,350.00)
Subgroup : [36210]INTEREST INCOME
202-00000-36210 Interest Earnings 0.00 (64.00)0.00 0.00 1053 (64.00)
Subtotal [36210]INTEREST INCOME 0.00 (64.00)0.00 0.00 (64.00)
Subgroup : [39200]Transfer In
202-00000-39201 TRANSFER FROM GENERAL FUND (11,468.00)(7,000.00)0.00 0.00 1403 (7,000.00)
Subtotal [39200]Transfer In (11,468.00)(7,000.00)0.00 0.00 (7,000.00)
Subgroup : [42000-3]POLICE-OTHER
202-42100-50210 OPERATING SUPPLIES 13,707.00 17,098.00 0.00 0.00 17,098.00
202-42100-50438 POLICE K9 2,750.00 (197.00)0.00 0.00 (197.00)
Subtotal [42000-3]POLICE-OTHER 16,457.00 16,901.00 0.00 0.00 16,901.00
Subgroup : [47000-72 Transfers Out
202-42100-50700 TRANSFERS 4,575.00 0.00 0.00 0.00 0.00
Subtotal [47000-720]Transfers Out 4,575.00 0.00 0.00 0.00 0.00
Total [202]Police Donation Fund 0.00 0.00 0.00 0.00 0.00
Group : [204]Firearms Safety
Subgroup : [10100]Cash
204-00000-10100 CASH 12,067.00 21,294.00 0.00 0.00 1053 21,294.00
Subtotal [10100]Cash 12,067.00 21,294.00 0.00 0.00 21,294.00
Subgroup : [25300]Unreserved Fund Balance
204-00000-25300 UNRESERVED FUND BALANCE (14,212.00)(12,067.00)0.00 0.00 2502 (12,067.00)
Subtotal [25300]Unreserved Fund Balance (14,212.00)(12,067.00)0.00 0.00 (12,067.00)
Subgroup : [34000]Chargers for Services
204-00000-34207 FIREARM SAFETY FEES (435.00)(705.00)0.00 0.00 (705.00)
Subtotal [34000]Chargers for Services (435.00)(705.00)0.00 0.00 (705.00)
Subgroup : [36200]MISCELLANEOUS-DONATION
204-00000-36230 DONATIONS (8,945.00)(11,834.00)0.00 0.00 (11,834.00)
Subtotal [36200]MISCELLANEOUS-DONATION (8,945.00)(11,834.00)0.00 0.00 (11,834.00)
Subgroup : [36210]Interest Income
204-00000-36210 INTEREST EARNINGS (52.00)(937.00)0.00 0.00 1053 (937.00)
Subtotal [36210]Interest Income (52.00)(937.00)0.00 0.00 (937.00)
Subgroup : [39200]Transfer In
204-00000-39201 TRANSFER FROM GENERAL FUND (13,250.00)0.00 0.00 0.00 0.00
Subtotal [39200]Transfer In (13,250.00)0.00 0.00 0.00 0.00
Subgroup : [42000-3]Other Services and Charges
204-42100-50210 OPERATING SUPPLIES 24,827.00 4,249.00 0.00 0.00 4,249.00
Subtotal [42000-3]Other Services and Charges 24,827.00 4,249.00 0.00 0.00 4,249.00
8 of 20
7/17/2024
9:09 AM
Total [204]Firearms Safety 0.00 0.00 0.00 0.00 0.00
Group : [205]DWI Forfeiture Fund
Subgroup : [10100]Cash
205-00000-10100 CASH 9,913.00 9,063.00 0.00 0.00 1053 9,063.00
Subtotal [10100]Cash 9,913.00 9,063.00 0.00 0.00 9,063.00
Subgroup : [25300]Unreserved Fund Balance
205-00000-25300 UNRESERVED FUND BALANCE (7,095.00)(9,913.00)0.00 0.00 2502 (9,913.00)
Subtotal [25300]Unreserved Fund Balance (7,095.00)(9,913.00)0.00 0.00 (9,913.00)
Subgroup : [36200]Miscellaneous
205-00000-39101 SALE OF ASSETS (2,750.00)(310.00)0.00 0.00 (310.00)
Subtotal [36200]Miscellaneous (2,750.00)(310.00)0.00 0.00 (310.00)
Subgroup : [36210]INTEREST INCOME
205-00000-36210 INTEREST EARNINGS (68.00)(405.00)0.00 0.00 1053 (405.00)
Subtotal [36210]INTEREST INCOME (68.00)(405.00)0.00 0.00 (405.00)
Subgroup : [42000-3]Other Services and Charges
205-42100-50210 OPERATING SUPPLIES 0.00 1,565.00 0.00 0.00 1,565.00
Subtotal [42000-3]Other Services and Charges 0.00 1,565.00 0.00 0.00 1,565.00
Total [205]DWI Forfeiture Fund 0.00 0.00 0.00 0.00 0.00
Group : [206]Drug Forfeiture Fund
Subgroup : [10100]Cash
206-00000-10100 CASH 2,761.00 2,890.00 0.00 0.00 1053 2,890.00
Subtotal [10100]Cash 2,761.00 2,890.00 0.00 0.00 2,890.00
Subgroup : [25300]Unreserved Fund Balance
206-00000-25300 UNRESERVED FUND BALANCE (2,742.00)(2,761.00)0.00 0.00 2502 (2,761.00)
Subtotal [25300]Unreserved Fund Balance (2,742.00)(2,761.00)0.00 0.00 (2,761.00)
Subgroup : [36210]Interest Revenue
206-00000-36210 INTEREST EARNINGS (19.00)(129.00)0.00 0.00 1053 (129.00)
Subtotal [36210]Interest Revenue (19.00)(129.00)0.00 0.00 (129.00)
Total [206]Drug Forfeiture Fund 0.00 0.00 0.00 0.00 0.00
Group : [207]Truck Safety
Subgroup : [10100]Cash
207-00000-10100 CASH 5,212.00 3,990.00 0.00 0.00 1053 3,990.00
Subtotal [10100]Cash 5,212.00 3,990.00 0.00 0.00 3,990.00
Subgroup : [25300]Unreserved Fund Balance
207-00000-25300 UNRESERVED FUND BALANCE (3,777.00)(5,212.00)0.00 0.00 2502 (5,212.00)
Subtotal [25300]Unreserved Fund Balance (3,777.00)(5,212.00)0.00 0.00 (5,212.00)
Subgroup : [36200]Miscellaneous
207-00000-36230 DONATIONS (1,400.00)(4,540.00)0.00 0.00 (4,540.00)
Subtotal [36200]Miscellaneous (1,400.00)(4,540.00)0.00 0.00 (4,540.00)
Subgroup : [36210]Interest Revenue
207-00000-36210 INTEREST EARNINGS (35.00)(178.00)0.00 0.00 1053 (178.00)
Subtotal [36210]Interest Revenue (35.00)(178.00)0.00 0.00 (178.00)
Subgroup : [42000-3]Other Services and Charges
207-42100-50210 OPERATING SUPPLIES 0.00 5,940.00 0.00 0.00 5,940.00
Subtotal [42000-3]Other Services and Charges 0.00 5,940.00 0.00 0.00 5,940.00
Total [207]Truck Safety 0.00 0.00 0.00 0.00 0.00
Group : [208]Lawful Gambling Fund
Subgroup : [10100]Cash
208-00000-10100 CASH 228,064.00 255,788.00 0.00 0.00 1053 255,788.00
Subtotal [10100]Cash 228,064.00 255,788.00 0.00 0.00 255,788.00
Subgroup : [11500]Accounts Receivable
208-00000-11500 ACCOUNTS RECEIVABLE 2,329.00 0.00 0.00 0.00 0.00
Subtotal [11500]Accounts Receivable 2,329.00 0.00 0.00 0.00 0.00
Subgroup : [25300]Unreserved Fund Balance
208-00000-25300 UNRESERVED FUND BALANCE (186,856.00)(230,393.00)0.00 0.00 2502 (230,393.00)
Subtotal [25300]Unreserved Fund Balance (186,856.00)(230,393.00)0.00 0.00 (230,393.00)
Subgroup : [36200]Miscellaneous
208-00000-36230 DONATIONS (42,016.00)(29,307.00)0.00 0.00 (29,307.00)
Subtotal [36200]Miscellaneous (42,016.00)(29,307.00)0.00 0.00 (29,307.00)
Subgroup : [36210]Interest Revenue
208-00000-36210 INTEREST EARNINGS (1,521.00)(11,155.00)0.00 0.00 1053 (11,155.00)
Subtotal [36210]Interest Revenue (1,521.00)(11,155.00)0.00 0.00 (11,155.00)
Subgroup : [41000-3]Other Charges
208-41900-50430 MISCELLANEOUS EXPENSE 0.00 15,067.00 0.00 0.00 15,067.00
Subtotal [41000-3]Other Charges 0.00 15,067.00 0.00 0.00 15,067.00
Total [208]Lawful Gambling Fund 0.00 0.00 0.00 0.00 0.00
Group : [209]Emergency Sirens
Subgroup : [10100]Cash
209-00000-10100 CASH 39,239.00 64,954.00 0.00 0.00 1053 64,954.00
Subtotal [10100]Cash 39,239.00 64,954.00 0.00 0.00 64,954.00
Subgroup : [25300]Unreserved Fund Balance
209-00000-25300 UNRESERVED FUND BALANCE (53,673.00)(39,239.00)0.00 0.00 2502 (39,239.00)
Subtotal [25300]Unreserved Fund Balance (53,673.00)(39,239.00)0.00 0.00 (39,239.00)
Subgroup : [34000]Chargers for Services
209-00000-34206 EMERGENCY COMMUNICATION SIRE (21,200.00)(23,000.00)0.00 0.00 (23,000.00)
9 of 20
7/17/2024
9:09 AM
Subtotal [34000]Chargers for Services (21,200.00)(23,000.00)0.00 0.00 (23,000.00)
Subgroup : [36210]Interest Revenue
209-00000-36210 INTEREST EARNINGS (296.00)(2,715.00)0.00 0.00 1053 (2,715.00)
Subtotal [36210]Interest Revenue (296.00)(2,715.00)0.00 0.00 (2,715.00)
Subgroup : [42000-5]Capital Outlay
209-42100-50520 BUILDINGS AND STRUCTURES 35,930.00 0.00 0.00 0.00 0.00
Subtotal [42000-5]Capital Outlay 35,930.00 0.00 0.00 0.00 0.00
Total [209]Emergency Sirens 0.00 0.00 0.00 0.00 0.00
Group : [210]ARPA Fund
Subgroup : [10100]Cash
210-00000-10100 CASH 648,981.00 17,647.00 0.00 11,895.00 1053 29,542.00
Subtotal [10100]Cash 648,981.00 17,647.00 0.00 11,895.00 29,542.00
Subgroup : [20200]Accounts Payable
210-00000-20200 ACCOUNTS PAYABLE 0.00 (29,542.00)0.00 0.00 2053 (29,542.00)
Subtotal [20200]Accounts Payable 0.00 (29,542.00)0.00 0.00 (29,542.00)
Subgroup : [22200]Unearned Revenue
210-00000-22200 DEFERRED REVENUES (648,981.00)0.00 0.00 0.00 0.00
Subtotal [22200]Unearned Revenue (648,981.00)0.00 0.00 0.00 0.00
Subgroup : [25300]Unreserved Fund Balance
210-00000-25300 UNRESERVED FUND BALANCE 224.00 0.00 0.00 0.00 0.00
Subtotal [25300]Unreserved Fund Balance 224.00 0.00 0.00 0.00 0.00
Subgroup : [33000]State Grants and Aids
210-00000-33422 OTHER STATE GRANTS AND AIDS (34,033.00)0.00 0.00 0.00 0.00
Subtotal [33000]State Grants and Aids (34,033.00)0.00 0.00 0.00 0.00
Subgroup : [36210]Interest Revenue
210-00000-36210 INTEREST EARNINGS (224.00)(29,566.00)0.00 0.00 1053 (29,566.00)
Subtotal [36210]Interest Revenue (224.00)(29,566.00)0.00 0.00 (29,566.00)
Subgroup : [41000-3]Other Charges
210-41920-50300 PROFESSIONAL SERVICES 34,033.00 41,461.00 0.00 (11,895.00)29,566.00
Subtotal [41000-3]Other Charges 34,033.00 41,461.00 0.00 (11,895.00)29,566.00
Total [210]ARPA Fund 0.00 0.00 0.00 0.00 0.00
Group : [305]Closed Funds
Subgroup : [25300]UNRESERVED FUND BALALNCE
400-00000-25300 UNRESERVED FUND BALANCE 67,936.00 0.00 0.00 0.00 0.00
Subtotal [25300]UNRESERVED FUND BALALNCE 67,936.00 0.00 0.00 0.00 0.00
Subgroup : [36210]INTEREST INCOME
400-00000-36210 INTEREST EARNINGS (75.00)0.00 0.00 0.00 0.00
Subtotal [36210]INTEREST INCOME (75.00)0.00 0.00 0.00 0.00
Subgroup : [39200]Transfers in
400-00000-39201 TRANSFER FROM GENERAL FUND (74,417.00)0.00 0.00 0.00 0.00
Subtotal [39200]Transfers in (74,417.00)0.00 0.00 0.00 0.00
Subgroup : [43000-5]Capital Outlay
400-41900-50520 BUILDINGS AND STRUCTURES 6,556.00 0.00 0.00 0.00 0.00
Subtotal [43000-5]Capital Outlay 6,556.00 0.00 0.00 0.00 0.00
Total [305]Closed Funds 0.00 0.00 0.00 0.00 0.00
Group : [309]GO Equipment Certificate
Subgroup : [10100]CASH
309-00000-10100 CASH 156,721.00 (301,808.00)0.00 0.00 1053 (301,808.00)
Subtotal [10100]CASH 156,721.00 (301,808.00)0.00 0.00 (301,808.00)
Subgroup : [10310]Cash with Fiscal
309-00000-10101 Cash Held with Fiscal Agent 0.00 387,045.00 0.00 0.00 1053 387,045.00
Subtotal [10310]Cash with Fiscal 0.00 387,045.00 0.00 0.00 387,045.00
Subgroup : [25300]UNRESERVED FUND BALALNCE
309-00000-25300 UNRESERVED FUND BALANCE (92,609.00)(156,721.00)0.00 0.00 2502 (156,721.00)
Subtotal [25300]UNRESERVED FUND BALALNCE (92,609.00)(156,721.00)0.00 0.00 (156,721.00)
Subgroup : [31000]PROPERTY TAXES
309-00000-31000 GENERAL PROPERTY TAXES (225,488.00)(220,920.00)0.00 0.00 1153 (220,920.00)
Subtotal [31000]PROPERTY TAXES (225,488.00)(220,920.00)0.00 0.00 (220,920.00)
Subgroup : [36210]INTEREST INCOME
309-00000-36210 INTEREST EARNINGS (479.00)0.00 0.00 0.00 0.00
Subtotal [36210]INTEREST INCOME (479.00)0.00 0.00 0.00 0.00
Subgroup : [39310]Bond Proceeds
309-00000-39300 Bond Proceeds (44,970.00)0.00 0.00 0.00 0.00
Subtotal [39310]Bond Proceeds (44,970.00)0.00 0.00 0.00 0.00
Subgroup : [47000-60 DEBT SERVICE-DEBT SERVICE-PRINCIPAL
309-47000-50600 DEBT SERVICE PRINICPAL 175,000.00 185,000.00 0.00 0.00 2253 185,000.00
Subtotal [47000-600]DEBT SERVICE-DEBT SERVICE-PRIN 175,000.00 185,000.00 0.00 0.00 185,000.00
Subgroup : [47000-61 DEBT SERVICE-DEBT SERVICE-INTEREST
309-47000-50610 DEBT SERVICE INTEREST 31,825.00 106,414.00 0.00 0.00 2253 106,414.00
309-47000-50620 FISCAL AGENTS' FEE 0.00 990.00 0.00 0.00 2252 990.00
Subtotal [47000-610]DEBT SERVICE-DEBT SERVICE-INTER 31,825.00 107,404.00 0.00 0.00 107,404.00
Total [309]GO Equipment Certificate 0.00 0.00 0.00 0.00 0.00
Group : [311]2012 Public Works Bond
Subgroup : [10100]CASH
311-00000-10100 CASH 141,467.00 155,552.00 0.00 0.00 1053 155,552.00
10 of 20
7/17/2024
9:09 AM
Subtotal [10100]CASH 141,467.00 155,552.00 0.00 0.00 155,552.00
Subgroup : [25300]Unreserved Fund Balance
311-00000-25300 UNRESERVED FUND BALANCE (117,212.00)(141,467.00)0.00 0.00 2502 (141,467.00)
Subtotal [25300]Unreserved Fund Balance (117,212.00)(141,467.00)0.00 0.00 (141,467.00)
Subgroup : [31000]Property Taxes
311-00000-31000 GENERAL PROPERTY TAXES (222,484.00)(224,375.00)0.00 0.00 1153 (224,375.00)
Subtotal [31000]Property Taxes (222,484.00)(224,375.00)0.00 0.00 (224,375.00)
Subgroup : [36210]Interest Revenue
311-00000-36210 INTEREST EARNINGS (606.00)0.00 0.00 0.00 0.00
Subtotal [36210]Interest Revenue (606.00)0.00 0.00 0.00 0.00
Subgroup : [47000-60 DEBT SERVICE-DEBT SERVICE-PRINCIPAL
311-43100-50600 DEBT SERVICE PRINICPAL 145,000.00 160,000.00 0.00 0.00 2253 160,000.00
Subtotal [47000-600]DEBT SERVICE-DEBT SERVICE-PRIN 145,000.00 160,000.00 0.00 0.00 160,000.00
Subgroup : [47000-61 DEBT SERVICE INTEREST PAYMENT
311-43100-50610 DEBT SERVICE INTEREST 53,340.00 50,290.00 0.00 0.00 2253 50,290.00
311-43100-50620 FISCAL AGENTS' FEE 495.00 0.00 0.00 0.00 0.00
Subtotal [47000-610]DEBT SERVICE INTEREST PAYMENT 53,835.00 50,290.00 0.00 0.00 50,290.00
Total [311]2012 Public Works Bond 0.00 0.00 0.00 0.00 0.00
Group : [312]2016A Bonds
Subgroup : [10100]CASH
312-00000-10100 CASH (365,022.00)(805,042.00)0.00 0.00 1053 (805,042.00)
Subtotal [10100]CASH (365,022.00)(805,042.00)0.00 0.00 (805,042.00)
Subgroup : [10310]Cash with Fiscal
312-00000-10101 Cash Held with Fiscal Agent 0.00 253,290.00 0.00 0.00 1053 253,290.00
Subtotal [10310]Cash with Fiscal 0.00 253,290.00 0.00 0.00 253,290.00
Subgroup : [12300]Special Assessments Receivable - Deferred
312-00000-12300 SPECIAL ASSESS REC-DEFERRED 299,903.00 227,932.00 0.00 0.00 1303 227,932.00
Subtotal [12300]Special Assessments Receivable - De 299,903.00 227,932.00 0.00 0.00 227,932.00
Subgroup : [13200]Due from other governments
312-00000-13200 DUE FROM OTHER GOVERNMENTS 868.00 1,735.00 0.00 0.00 1203 1,735.00
Subtotal [13200]Due from other governments 868.00 1,735.00 0.00 0.00 1,735.00
Subgroup : [22200]Unearned revenue
312-00000-22202 UNAVAILABLE REVENUE-ASSESSME (299,903.00)(227,932.00)0.00 0.00 2202 (227,932.00)
Subtotal [22200]Unearned revenue (299,903.00)(227,932.00)0.00 0.00 (227,932.00)
Subgroup : [25300]Unreserved Fund Balance
312-00000-25300 UNRESERVED FUND BALANCE 256,745.00 364,154.00 0.00 0.00 2502 364,154.00
Subtotal [25300]Unreserved Fund Balance 256,745.00 364,154.00 0.00 0.00 364,154.00
Subgroup : [36100]Special Assessments
312-00000-36100 SPECIAL ASSESSMENTS (93,091.00)(78,067.00)0.00 0.00 1303 (78,067.00)
Subtotal [36100]Special Assessments (93,091.00)(78,067.00)0.00 0.00 (78,067.00)
Subgroup : [39200]Transfers in
312-00000-39203 TRANSFER FROM OTHER FUND (63,080.00)0.00 0.00 0.00 0.00
Subtotal [39200]Transfers in (63,080.00)0.00 0.00 0.00 0.00
Subgroup : [47000-60 DEBT SERVICE-DEBT SERVICE-PRINCIPAL
312-47000-50600 DEBT SERVICE PRINICPAL 230,000.00 235,000.00 0.00 0.00 2253 235,000.00
Subtotal [47000-600]DEBT SERVICE-DEBT SERVICE-PRIN 230,000.00 235,000.00 0.00 0.00 235,000.00
Subgroup : [47000-61 DEBT SERVICE INTEREST PAYMENT
312-47000-50610 DEBT SERVICE INTEREST 33,580.00 28,930.00 0.00 0.00 2253 28,930.00
Subtotal [47000-610]DEBT SERVICE INTEREST PAYMENT 33,580.00 28,930.00 0.00 0.00 28,930.00
Total [312]2016A Bonds 0.00 0.00 0.00 0.00 0.00
Group : [313]GO Bonds 2018A
Subgroup : [10100]CASH
313-00000-10100 CASH 113,262.00 276,922.00 0.00 0.00 1053 276,922.00
Subtotal [10100]CASH 113,262.00 276,922.00 0.00 0.00 276,922.00
Subgroup : [10310]Cash with fiscal agent
313-00000-10101 Cash Held with Fiscal Agent 0.00 89,588.00 0.00 0.00 1053 89,588.00
Subtotal [10310]Cash with fiscal agent 0.00 89,588.00 0.00 0.00 89,588.00
Subgroup : [25300]Unreserved Fund Balance
313-00000-25300 UNRESERVED FUND BALANCE (103,494.00)(113,262.00)0.00 0.00 2502 (113,262.00)
Subtotal [25300]Unreserved Fund Balance (103,494.00)(113,262.00)0.00 0.00 (113,262.00)
Subgroup : [31000]Property Taxes
313-00000-31000 GENERAL PROPERTY TAXES (111,746.00)(359,008.00)0.00 0.00 1153 (359,008.00)
Subtotal [31000]Property Taxes (111,746.00)(359,008.00)0.00 0.00 (359,008.00)
Subgroup : [36210]Interest Revenue
313-00000-36210 INTEREST EARNINGS (497.00)(35.00)0.00 0.00 1053 (35.00)
Subtotal [36210]Interest Revenue (497.00)(35.00)0.00 0.00 (35.00)
Subgroup : [47000-60 DEBT SERVICE-DEBT SERVICE-PRINCIPAL
313-47000-50600 DEBT SERVICE PRINICPAL 70,000.00 75,000.00 0.00 0.00 2253 75,000.00
Subtotal [47000-600]DEBT SERVICE-DEBT SERVICE-PRIN 70,000.00 75,000.00 0.00 0.00 75,000.00
Subgroup : [47000-61 DEBT SERVICE INTEREST PAYMENT
313-47000-50610 DEBT SERVICE INTEREST 32,475.00 30,300.00 0.00 0.00 2253 30,300.00
313-47000-50620 FISCAL AGENTS' FEE 0.00 495.00 0.00 0.00 2252 495.00
Subtotal [47000-610]DEBT SERVICE INTEREST PAYMENT 32,475.00 30,795.00 0.00 0.00 30,795.00
Total [313]GO Bonds 2018A 0.00 0.00 0.00 0.00 0.00
Group : [314]GO BONDs
11 of 20
7/17/2024
9:09 AM
Subgroup : [10100]CASH
314-00000-10100 CASH 0.00 (1,258,639.00)0.00 0.00 1053 (1,258,639.00)
Subtotal [10100]CASH 0.00 (1,258,639.00)0.00 0.00 (1,258,639.00)
Subgroup : [10310]Cash with Fiscal
314-00000-10101 Cash Held with Fiscal Agent 0.00 1,381,995.00 0.00 0.00 1053 1,381,995.00
Subtotal [10310]Cash with Fiscal 0.00 1,381,995.00 0.00 0.00 1,381,995.00
Subgroup : [39310]Bond Proceeds
314-47000-39300 Bond Proceeds 0.00 (123,356.00)0.00 0.00 2261 (123,356.00)
Subtotal [39310]Bond Proceeds 0.00 (123,356.00)0.00 0.00 (123,356.00)
Total [314]GO BONDs 0.00 0.00 0.00 0.00 0.00
Group : [401]Long Range Capital Planning
Subgroup : [10100]CASH
401-00000-10100 CASH 471,015.00 817,999.00 0.00 1,319,538.00 1053 2,137,537.00
Subtotal [10100]CASH 471,015.00 817,999.00 0.00 1,319,538.00 2,137,537.00
Subgroup : [25300]UNRESERVED FUND BALALNCE
401-00000-25300 UNRESERVED FUND BALANCE 0.00 (471,015.00)0.00 0.00 2502 (471,015.00)
Subtotal [25300]UNRESERVED FUND BALALNCE 0.00 (471,015.00)0.00 0.00 (471,015.00)
Subgroup : [36210]INTEREST INCOME
401-00000-36210 INTEREST EARNINGS (2,018.00)(21,984.00)0.00 0.00 1053 (21,984.00)
Subtotal [36210]INTEREST INCOME (2,018.00)(21,984.00)0.00 0.00 (21,984.00)
Subgroup : [39200]Transfers In
401-00000-39201 TRANSFER FROM GENERAL FUND (65,217.00)(325,000.00)0.00 (648,981.00)1403 (973,981.00)
401-00000-39203 TRANSFER FROM OTHER FUND (403,780.00)0.00 0.00 (670,557.00)1403 (670,557.00)
Subtotal [39200]Transfers In (468,997.00)(325,000.00)0.00 (1,319,538.00)(1,644,538.00)
Total [401]Long Range Capital Planning 0.00 0.00 0.00 0.00 0.00
Group : [408]Pavement Management
Subgroup : [10100]CASH
408-00000-10100 CASH 788,213.00 4,393,886.00 0.00 (3,216,900.00)1053 1,176,986.00
501-00000-10100 CASH 6,042.00 6,321.00 0.00 0.00 1053 6,321.00
Subtotal [10100]CASH 794,255.00 4,400,207.00 0.00 (3,216,900.00)1,183,307.00
Subgroup : [12200]Special Assessments Receivable - Delinquent
408-00000-12200 SPECIAL ASSESS REC-DELINQUENT 645.00 1,290.00 0.00 0.00 1303 1,290.00
Subtotal [12200]Special Assessments Receivable - De 645.00 1,290.00 0.00 0.00 1,290.00
Subgroup : [12300]Special Assessments Receivable - Deferred
408-00000-12300 SPECIAL ASSESS REC-DEFERRED 259,281.00 231,759.00 0.00 0.00 1303 231,759.00
Subtotal [12300]Special Assessments Receivable - De 259,281.00 231,759.00 0.00 0.00 231,759.00
Subgroup : [20200]Accounts Payable
408-00000-20200 ACCOUNTS PAYABLE (319,572.00)(1,187,500.00)0.00 (46,394.00)2053 (1,233,894.00)
408-00000-20610 RETAINAGE PAYABLE (111,321.00)(237,520.00)0.00 204,698.00 2053 (32,822.00)
Subtotal [20200]Accounts Payable (430,893.00)(1,425,020.00)0.00 158,304.00 (1,266,716.00)
Subgroup : [20500]Escrows
501-00000-25300 UNRESERVED FUND BALANCE (6,000.00)(6,042.00)0.00 0.00 2502 (6,042.00)
Subtotal [20500]Escrows (6,000.00)(6,042.00)0.00 0.00 (6,042.00)
Subgroup : [22202]Unavailable revenue - assessments
408-00000-22202 UNAVAILABLE REVENUE-ASSESSME (259,926.00)(233,049.00)0.00 0.00 2202 (233,049.00)
Subtotal [22202]Unavailable revenue - assessments (259,926.00)(233,049.00)0.00 0.00 (233,049.00)
Subgroup : [25300]UNRESERVED FUND BALALNCE
408-00000-25300 UNRESERVED FUND BALANCE (527,336.00)(688,438.00)0.00 331,076.00 2502 (357,362.00)
Subtotal [25300]UNRESERVED FUND BALALNCE (527,336.00)(688,438.00)0.00 331,076.00 (357,362.00)
Subgroup : [33400]INTERGOVERNMENTAL
408-00000-33418 MUN STATE AID STREETS - MAINT (31,899.00)(312,970.00)0.00 0.00 1353 (312,970.00)
Subtotal [33400]INTERGOVERNMENTAL (31,899.00)(312,970.00)0.00 0.00 (312,970.00)
Subgroup : [36100]Special assessment
408-00000-36100 SPECIAL ASSESSMENTS (35,312.00)(32,451.00)0.00 0.00 1303 (32,451.00)
Subtotal [36100]Special assessment (35,312.00)(32,451.00)0.00 0.00 (32,451.00)
Subgroup : [36200]MISCELLANEOUS
408-00000-36232 DEVELOPER CONTRIBUTION (4,289,150.00)(2,267,178.00)0.00 (1,311,399.00)(3,578,577.00)
Subtotal [36200]MISCELLANEOUS (4,289,150.00)(2,267,178.00)0.00 (1,311,399.00)(3,578,577.00)
Subgroup : [36210]INTEREST INCOME
408-00000-36210 INTEREST EARNINGS (5,950.00)(35,217.00)0.00 0.00 1053 (35,217.00)
501-00000-36210 INTEREST EARNINGS (42.00)(279.00)0.00 0.00 1053 (279.00)
Subtotal [36210]INTEREST INCOME (5,992.00)(35,496.00)0.00 0.00 (35,496.00)
Subgroup : [39100]Sale of Assets
408-00000-39101 SALE OF ASSETS (670,557.00)0.00 0.00 0.00 0.00
Subtotal [39100]Sale of Assets (670,557.00)0.00 0.00 0.00 0.00
Subgroup : [39200]Transfers In
408-00000-39201 TRANSFER FROM GENERAL FUND (65,217.00)0.00 0.00 0.00 0.00
408-00000-39203 TRANSFER FROM OTHER FUND 0.00 (327,313.00)0.00 0.00 1403 (327,313.00)
Subtotal [39200]Transfers In (65,217.00)(327,313.00)0.00 0.00 (327,313.00)
Subgroup : [39999]Prior Period Adjustment
408-00000-39999 Prior Period Adjustment 0.00 0.00 0.00 (331,076.00)1403 (331,076.00)
Subtotal [39999]Prior Period Adjustment 0.00 0.00 0.00 (331,076.00)(331,076.00)
Subgroup : [43000-3]Other Services and Charges
408-43100-50430 Miscellaneous Expense 0.00 16,549.00 0.00 0.00 16,549.00
408-48009-50304 LEGAL FEES 0.00 1,526.00 0.00 0.00 2252 1,526.00
408-48009-50350 GENERAL NOTICES AND PUB INFO 139.00 0.00 0.00 0.00 0.00
408-48010-50304 LEGAL FEES 0.00 667.00 0.00 0.00 2252 667.00
408-48010-50431 BANKING CHARGES 12.00 0.00 0.00 0.00 0.00
12 of 20
7/17/2024
9:09 AM
Subtotal [43000-3]Other Services and Charges 151.00 18,742.00 0.00 0.00 18,742.00
Subgroup : [41000-5]Capital Outlay
408-48005-50300 PROFESSIONAL SERVICES 241,011.00 5,114.00 0.00 0.00 5,114.00
408-48005-50530 IMPROVEMENTS OTHER THAN BLDG 436,551.00 4,832.00 0.00 0.00 4,832.00
408-48007-50300 PROFESSIONAL SERVICES 2,163.00 1,881.00 0.00 0.00 1,881.00
408-48008-50303 ENGINEERING FEES 1,454.00 0.00 0.00 0.00 0.00
408-48008-50530 IMPROVEMENTS OTHER THAN BLDG 5,163.00 0.00 0.00 0.00 0.00
408-48009-50303 ENGINEERING FEES 59,164.00 47,611.00 0.00 0.00 47,611.00
408-48009-50510 LAND 0.00 24,828.00 0.00 0.00 1603 24,828.00
408-48009-50530 IMPROVEMENTS OTHER THAN BLDG 14,734.00 347,538.00 0.00 0.00 1603 347,538.00
408-48010-50300 PROFESSIONAL SERVICES 90,526.00 1,965.00 0.00 0.00 1,965.00
408-48010-50303 ENGINEERING FEES 42,749.00 0.00 0.00 46,394.00 46,394.00
408-48010-50530 IMPROVEMENTS OTHER THAN BLDG 4,374,435.00 242,190.00 0.00 3,336,387.00 1603 3,578,577.00
Subtotal [41000-5]Capital Outlay 5,267,950.00 675,959.00 0.00 3,382,781.00 4,058,740.00
Subgroup : [47000-72 Transfers Out
408-43100-50700 TRANSFERS 0.00 0.00 0.00 670,557.00 1403 670,557.00
408-48010-50700 Transfers 0.00 0.00 0.00 316,657.00 1403 316,657.00
Subtotal [47000-720]Transfers Out 0.00 0.00 0.00 987,214.00 987,214.00
Total [408]Pavement Management 0.00 0.00 0.00 0.00 0.00
Group : [411]Public Works Facility
Subgroup : [10100]CASH
411-00000-10100 CASH 49,541.00 76,851.00 0.00 0.00 1053 76,851.00
Subtotal [10100]CASH 49,541.00 76,851.00 0.00 0.00 76,851.00
Subgroup : [25300]UNRESERVED FUND BALALNCE
411-00000-25300 UNRESERVED FUND BALANCE (49,200.00)(49,541.00)0.00 0.00 2502 (49,541.00)
Subtotal [25300]UNRESERVED FUND BALALNCE (49,200.00)(49,541.00)0.00 0.00 (49,541.00)
Subgroup : [36210]Interest Income
411-00000-36210 INTEREST EARNINGS (341.00)(2,310.00)0.00 0.00 1053 (2,310.00)
Subtotal [36210]Interest Income (341.00)(2,310.00)0.00 0.00 (2,310.00)
Subgroup : [39200]TRANSFER IN
411-00000-39201 Transfers From General Fund 0.00 (25,000.00)0.00 0.00 1403 (25,000.00)
Subtotal [39200]TRANSFER IN 0.00 (25,000.00)0.00 0.00 (25,000.00)
Total [411]Public Works Facility 0.00 0.00 0.00 0.00 0.00
Group : [415]Park capital
Subgroup : [10100]CASH
415-00000-10100 CASH 3,334,475.00 4,369,428.00 0.00 0.00 1053 4,369,428.00
415-00000-10102 FARMERS SAVINGS ACCT 11,297.00 10,801.00 0.00 0.00 1053 10,801.00
Subtotal [10100]CASH 3,345,772.00 4,380,229.00 0.00 0.00 4,380,229.00
Subgroup : [20200]Accounts Payable
415-00000-20200 ACCOUNTS PAYABLE (118.00)0.00 0.00 0.00 0.00
Subtotal [20200]Accounts Payable (118.00)0.00 0.00 0.00 0.00
Subgroup : [25300]UNRESERVED FUND BALALNCE
415-00000-25300 UNRESERVED FUND BALANCE (1,646,294.00)(3,345,655.00)1.00 0.00 2502 (3,345,654.00)
Subtotal [25300]UNRESERVED FUND BALALNCE (1,646,294.00)(3,345,655.00)1.00 0.00 (3,345,654.00)
Subgroup : [34000]Charges for Services
415-00000-36231 PARK DEDICATION FEES (1,677,416.00)(836,393.00)0.00 0.00 (836,393.00)
Subtotal [34000]Charges for Services (1,677,416.00)(836,393.00)0.00 0.00 (836,393.00)
Subgroup : [36200]MISCELLANEOUS
415-00000-36230 DONATIONS 0.00 (5,622.00)0.00 0.00 (5,622.00)
Subtotal [36200]MISCELLANEOUS 0.00 (5,622.00)0.00 0.00 (5,622.00)
Subgroup : [36210]INTEREST INCOME
415-00000-36210 INTEREST EARNINGS (22,297.00)(193,299.00)(1.00)0.00 1053 (193,300.00)
Subtotal [36210]INTEREST INCOME (22,297.00)(193,299.00)(1.00)0.00 (193,300.00)
Subgroup : [45000-5]Park and Rec - Captial Outlay
415-45200-50210 OPERATING SUPPLIES 235.00 740.00 0.00 0.00 740.00
415-45200-50300 PROFESSIONAL SERVICES 118.00 0.00 0.00 0.00 0.00
Subtotal [45000-5]Park and Rec - Captial Outlay 353.00 740.00 0.00 0.00 740.00
Total [415]Park capital 0.00 0.00 0.00 0.00 0.00
Group : [416]Capital-Equipment Certs
Subgroup : [10100]CASH
416-00000-10100 CASH 1,311,864.00 203,094.00 0.00 0.00 1053 203,094.00
Subtotal [10100]CASH 1,311,864.00 203,094.00 0.00 0.00 203,094.00
Subgroup : [10310]Cash with Fiscal
416-00000-10101 Cash Held with Fiscal Agent 0.00 203,869.00 0.00 0.00 1053 203,869.00
Subtotal [10310]Cash with Fiscal 0.00 203,869.00 0.00 0.00 203,869.00
Subgroup : [20200]Accounts Payable
416-00000-20200 ACCOUNTS PAYABLE (227,784.00)(16,662.00)0.00 0.00 2053 (16,662.00)
Subtotal [20200]Accounts Payable (227,784.00)(16,662.00)0.00 0.00 (16,662.00)
Subgroup : [25300]UNRESERVED FUND BALALNCE
416-00000-25300 UNRESERVED FUND BALANCE 68,859.00 (1,084,080.00)0.00 0.00 2502 (1,084,080.00)
Subtotal [25300]UNRESERVED FUND BALALNCE 68,859.00 (1,084,080.00)0.00 0.00 (1,084,080.00)
Subgroup : [33400]INTERGOVERNMENTAL
416-00000-33620 OTHER COUNTY GRANTS AND AIDS (10,000.00)0.00 0.00 0.00 0.00
Subtotal [33400]INTERGOVERNMENTAL (10,000.00)0.00 0.00 0.00 0.00
Subgroup : [36210]Interest Income
416-00000-36210 INTEREST EARNINGS (8,564.00)(15,317.00)0.00 0.00 1053 (15,317.00)
Subtotal [36210]Interest Income (8,564.00)(15,317.00)0.00 0.00 (15,317.00)
Subgroup : [36200]MISCELLANEOUS
13 of 20
7/17/2024
9:09 AM
416-00000-36200 Miscellaneous Revenues (27,385.00)0.00 0.00 0.00 0.00
Subtotal [36200]MISCELLANEOUS (27,385.00)0.00 0.00 0.00 0.00
Subgroup : [39100]Sale of Assets
416-00000-39101 SALE OF ASSETS (10,708.00)(24,884.00)0.00 0.00 1603 (24,884.00)
Subtotal [39100]Sale of Assets (10,708.00)(24,884.00)0.00 0.00 (24,884.00)
Subgroup : [39200]TRANSFER IN
416-00000-39201 TRANSFER FROM GENERAL FUND (500,000.00)(10,000.00)0.00 0.00 1403 (10,000.00)
Subtotal [39200]TRANSFER IN (500,000.00)(10,000.00)0.00 0.00 (10,000.00)
Subgroup : [39310]Bond Proceeds
416-00000-39300 BOND PROCEEDS (1,755,030.00)0.00 0.00 0.00 0.00
Subtotal [39310]Bond Proceeds (1,755,030.00)0.00 0.00 0.00 0.00
Subgroup : [39320]Bond Premium
416-00000-39320 Bond Premium Issued (73,100.00)0.00 0.00 0.00 0.00
Subtotal [39320]Bond Premium (73,100.00)0.00 0.00 0.00 0.00
Subgroup : [41000-5]Capital Outlay-General Govt
416-41900-50520 BUILDINGS AND STRUCTURES 3,845.00 79,429.00 0.00 0.00 1603 79,429.00
416-41920-50580 OTHER EQUIPMENT 94,022.00 0.00 0.00 0.00 0.00
Subtotal [41000-5]Capital Outlay-General Govt 97,867.00 79,429.00 0.00 0.00 79,429.00
Subgroup : [42000-5]Capital Outlay-Public Safety
416-42100-50210 OPERATING SUPPLIES 74,235.00 23,175.00 0.00 0.00 23,175.00
416-42100-50221 REPAIR AND MAINTENANCE SUPPLIE 2,502.00 834.00 0.00 0.00 834.00
416-42100-50550 MOTOR VEHICLES 184,973.00 74,437.00 0.00 0.00 1603 74,437.00
416-42100-50580 OTHER EQUIPMENT 14,252.00 16,908.00 0.00 0.00 16,908.00
Subtotal [42000-5]Capital Outlay-Public Safety 275,962.00 115,354.00 0.00 0.00 115,354.00
Subgroup : [43000-5]Capital Outlay-Public Works
416-43100-50520 BUILDINGS AND STRUCTURES 36,942.00 0.00 0.00 0.00 0.00
416-43100-50550 MOTOR VEHICLES 151,096.00 256,580.00 0.00 0.00 1603 256,580.00
416-43100-50580 OTHER EQUIPMENT 353,093.00 275,919.00 0.00 0.00 1603 275,919.00
Subtotal [43000-5]Capital Outlay-Public Works 541,131.00 532,499.00 0.00 0.00 532,499.00
Subgroup : [45000-5]Culture and Rec - Capital Outlay
416-45200-50580 OTHER EQUIPMENT 0.00 16,698.00 0.00 0.00 1603 16,698.00
416-45200-50581 OTHER EQUIPMENT 251,668.00 0.00 0.00 0.00 0.00
Subtotal [45000-5]Culture and Rec - Capital Outlay 251,668.00 16,698.00 0.00 0.00 16,698.00
Subgroup : [47000-61 Interst and Other
416-47000-50611 BOND ISSUANCE COSTS 65,220.00 0.00 0.00 0.00 0.00
Subtotal [47000-610]Interst and Other 65,220.00 0.00 0.00 0.00 0.00
Total [416]Capital-Equipment Certs 0.00 0.00 0.00 0.00 0.00
Group : [419]Hackamore Upgrade
Subgroup : [10100]CASH
419-00000-10100 CASH 892,175.00 (763,874.00)0.00 1,815,894.00 1053 1,052,020.00
Subtotal [10100]CASH 892,175.00 (763,874.00)0.00 1,815,894.00 1,052,020.00
Subgroup : [20200]Accounts Payable
419-00000-20200 ACCOUNTS PAYABLE (37,676.00)(261.00)0.00 0.00 2053 (261.00)
Subtotal [20200]Accounts Payable (37,676.00)(261.00)0.00 0.00 (261.00)
Subgroup : [25300]UNRESERVED FUND BALALNCE
419-00000-25300 UNRESERVED FUND BALANCE (989,441.00)(854,499.00)0.00 0.00 2502 (854,499.00)
Subtotal [25300]UNRESERVED FUND BALALNCE (989,441.00)(854,499.00)0.00 0.00 (854,499.00)
Subgroup : [36210]INTEREST INCOME
419-00000-36210 INTEREST EARNINGS (8,135.00)(53,511.00)0.00 0.00 1053 (53,511.00)
Subtotal [36210]INTEREST INCOME (8,135.00)(53,511.00)0.00 0.00 (53,511.00)
Subgroup : [36200]Miscellaneous
419-00000-36232 DEVELOPER CONTRIBUTION 0.00 (1,123,813.00)0.00 (1,815,894.00)(2,939,707.00)
Subtotal [36200]Miscellaneous 0.00 (1,123,813.00)0.00 (1,815,894.00)(2,939,707.00)
Subgroup : [43000-3]PW - Other Services and Charges
419-43100-50304 LEGAL FEES 0.00 6,990.00 0.00 0.00 6,990.00
Subtotal [43000-3]PW - Other Services and Charges 0.00 6,990.00 0.00 0.00 6,990.00
Subgroup : [43000-5]PW - Capital
419-43100-50300 PROFESSIONAL SERVICES 143,077.00 (44,644.00)0.00 0.00 (44,644.00)
419-43100-50303 ENGINEERING FEES 0.00 3,753,612.00 0.00 0.00 1603 3,753,612.00
Subtotal [43000-5]PW - Capital 143,077.00 3,708,968.00 0.00 0.00 3,708,968.00
Subgroup : [39310]Bond Proceeds
419-00000-39300 Bond proceeds 0.00 (920,000.00)0.00 0.00 2261 (920,000.00)
Subtotal [39310]Bond Proceeds 0.00 (920,000.00)0.00 0.00 (920,000.00)
Total [419]Hackamore Upgrade 0.00 0.00 0.00 0.00 0.00
Group : [420]Wetland Restoration
Subgroup : [10100]CASH
420-00000-10100 CASH 104,327.00 109,194.00 0.00 0.00 1053 109,194.00
Subtotal [10100]CASH 104,327.00 109,194.00 0.00 0.00 109,194.00
Subgroup : [25300]UNRESERVED FUND BALALNCE
420-00000-25300 UNRESERVED FUND BALANCE (103,609.00)(104,327.00)0.00 0.00 2502 (104,327.00)
Subtotal [25300]UNRESERVED FUND BALALNCE (103,609.00)(104,327.00)0.00 0.00 (104,327.00)
Subgroup : [36210]INTEREST INCOME
420-00000-36210 INTEREST EARNINGS (718.00)(4,867.00)0.00 0.00 1053 (4,867.00)
Subtotal [36210]INTEREST INCOME (718.00)(4,867.00)0.00 0.00 (4,867.00)
Total [420]Wetland Restoration 0.00 0.00 0.00 0.00 0.00
Group : [425]Pulte Encore
Subgroup : [10100]CASH
14 of 20
7/17/2024
9:09 AM
425-00000-10100 CASH 197,178.00 206,383.00 0.00 0.00 1053 206,383.00
Subtotal [10100]CASH 197,178.00 206,383.00 0.00 0.00 206,383.00
Subgroup : [25300]UNRESERVED FUND BALALNCE
425-00000-25300 UNRESERVED FUND BALANCE (195,822.00)(197,178.00)0.00 0.00 2502 (197,178.00)
Subtotal [25300]UNRESERVED FUND BALALNCE (195,822.00)(197,178.00)0.00 0.00 (197,178.00)
Subgroup : [36210]Interest Income
425-00000-36210 INTEREST EARNINGS (1,356.00)(9,205.00)0.00 0.00 1053 (9,205.00)
Subtotal [36210]Interest Income (1,356.00)(9,205.00)0.00 0.00 (9,205.00)
Total [425]Pulte Encore 0.00 0.00 0.00 0.00 0.00
Group : [434]City Center Drive
Subgroup : [10100]CASH
434-00000-10100 CASH 0.00 373,337.00 0.00 980,449.00 1053 1,353,786.00
Subtotal [10100]CASH 0.00 373,337.00 0.00 980,449.00 1,353,786.00
Subgroup : [13200]Due From Other Governments
434-00000-13200 DUE FROM OTHER GOVERNMENTS 0.00 0.00 0.00 2,418,664.00 1203 2,418,664.00
Subtotal [13200]Due From Other Governments 0.00 0.00 0.00 2,418,664.00 2,418,664.00
Subgroup : [20200]Accounts Payable
434-00000-20610 Retainage Payable 0.00 0.00 0.00 (141,781.00)1603 (141,781.00)
Subtotal [20200]Accounts Payable 0.00 0.00 0.00 (141,781.00)(141,781.00)
Subgroup : [22203]Unavailable MSA
434-00000-22203 DEFERRED REVENUE - MSA 0.00 0.00 0.00 (2,418,664.00)2202 (2,418,664.00)
Subtotal [22203]Unavailable MSA 0.00 0.00 0.00 (2,418,664.00)(2,418,664.00)
Subgroup : [36200]Miscellaneous
434-00000-36232 Developer Contribution 0.00 0.00 0.00 (701,284.00)(701,284.00)
Subtotal [36200]Miscellaneous 0.00 0.00 0.00 (701,284.00)(701,284.00)
Subgroup : [36210]Interest Income
434-00000-36210 Interest Earnings 0.00 (79,820.00)0.00 0.00 1053 (79,820.00)
Subtotal [36210]Interest Income 0.00 (79,820.00)0.00 0.00 (79,820.00)
Subgroup : [39200]Transfers In
434-00000-39203 Transfers from Other Fund 0.00 0.00 0.00 (316,657.00)1403 (316,657.00)
Subtotal [39200]Transfers In 0.00 0.00 0.00 (316,657.00)(316,657.00)
Subgroup : [39310]Bond Proceeds
434-00000-39300 Bond Proceeds 0.00 (2,716,644.00)0.00 0.00 2261 (2,716,644.00)
Subtotal [39310]Bond Proceeds 0.00 (2,716,644.00)0.00 0.00 (2,716,644.00)
Subgroup : [39320]Bond Premium
434-00000-39320 Bond Premium Issued 0.00 (406,391.00)0.00 0.00 2261 (406,391.00)
Subtotal [39320]Bond Premium 0.00 (406,391.00)0.00 0.00 (406,391.00)
Subgroup : [43000-3]Other Services and Charges
434-48010-50300 Professional Services 0.00 27,435.00 0.00 0.00 2252 27,435.00
434-48010-50303 Engineering Fees 0.00 119,137.00 0.00 0.00 2252 119,137.00
434-48012-50300 Professional Services 0.00 198,060.00 0.00 0.00 2252 198,060.00
Subtotal [43000-3]Other Services and Charges 0.00 344,632.00 0.00 0.00 344,632.00
Subgroup : [43000-5]Capital Outlay
434-48010-50530 Improvements other than buildings 0.00 2,116,115.00 0.00 179,273.00 1603 2,295,388.00
Subtotal [43000-5]Capital Outlay 0.00 2,116,115.00 0.00 179,273.00 2,295,388.00
Subgroup : [47000-61 Debt Serivce - Interest and Other
434-47000-50611 Bond Issuance Costs 0.00 41,458.00 0.00 0.00 2261 41,458.00
Subtotal [47000-611]Debt Serivce - Interest and Other 0.00 41,458.00 0.00 0.00 41,458.00
Subgroup : [47000-72 Transfer Out
434-48010-50700 Transfers 0.00 327,313.00 0.00 0.00 1403 327,313.00
Subtotal [47000-720]Transfer Out 0.00 327,313.00 0.00 0.00 327,313.00
Total [434]City Center Drive 0.00 0.00 0.00 0.00 0.00
Group : [601]Water
Subgroup : [10100]Cash and Investments
601-00000-10100 CASH 4,150,268.00 22,015,460.00 0.00 (292,200.00)1053 21,723,260.00
Subtotal [10100]Cash and Investments 4,150,268.00 22,015,460.00 0.00 (292,200.00)21,723,260.00
Subgroup : [10310]Cash with Fiscal Agent
601-00000-10101 Cash Held with Fiscal Agent 0.00 204,032.00 0.00 0.00 1053 204,032.00
Subtotal [10310]Cash with Fiscal Agent 0.00 204,032.00 0.00 0.00 204,032.00
Subgroup : [11500]Accounts Receivable
601-00000-11500 ACCOUNTS RECEIVABLE 31,461.00 37,333.00 0.00 0.00 1253 37,333.00
Subtotal [11500]Accounts Receivable 31,461.00 37,333.00 0.00 0.00 37,333.00
Subgroup : [12300]Special Assessments Receivable - Deferred
601-00000-12300 SPECIAL ASSESS REC-DEFERRED 150,092.00 114,075.00 0.00 0.00 1303 114,075.00
Subtotal [12300]Special Assessments Receivable - De 150,092.00 114,075.00 0.00 0.00 114,075.00
Subgroup : [13200]Due from other governments
601-00000-13200 DUE FROM OTHER GOVERNMENTS 1,098.00 892.00 0.00 0.00 1203 892.00
Subtotal [13200]Due from other governments 1,098.00 892.00 0.00 0.00 892.00
Subgroup : [15500]Prepaids
601-00000-15500 Prepaid Items 0.00 0.00 0.00 19,702.00 1502 19,702.00
Subtotal [15500]Prepaids 0.00 0.00 0.00 19,702.00 19,702.00
Subgroup : [16100]Land
601-00000-16100 LAND 366,167.00 520,892.00 0.00 0.00 1603 520,892.00
Subtotal [16100]Land 366,167.00 520,892.00 0.00 0.00 520,892.00
Subgroup : [16300]Infrastructure
601-00000-16300 IMPROVEMENTS OTHER THAN BUILD 4,464,146.00 4,464,146.00 0.00 0.00 1603 4,464,146.00
15 of 20
7/17/2024
9:09 AM
Subtotal [16300]Infrastructure 4,464,146.00 4,464,146.00 0.00 0.00 4,464,146.00
Subgroup : [16400]Machine and Equipment
601-00000-16400 MACHINERY & EQUIPMENT 57,700.00 57,700.00 0.00 0.00 1603 57,700.00
Subtotal [16400]Machine and Equipment 57,700.00 57,700.00 0.00 0.00 57,700.00
Subgroup : [16500]Construction in Progress
601-00000-16500 CONSTRUCTION IN PROGRESS 813,423.00 7,700,072.00 0.00 0.00 1603 7,700,072.00
Subtotal [16500]Construction in Progress 813,423.00 7,700,072.00 0.00 0.00 7,700,072.00
Subgroup : [16900]Accumulated Depreciation
601-00000-16310 ACCUMULATED DEPRECIATION - OTH (808,152.00)(951,080.00)0.00 0.00 1603 (951,080.00)
Subtotal [16900]Accumulated Depreciation (808,152.00)(951,080.00)0.00 0.00 (951,080.00)
Subgroup : [20200]Accounts Payable
601-00000-20200 ACCOUNTS PAYABLE (340,706.00)(1,218,881.00)0.00 0.00 2053 (1,218,881.00)
601-00000-20610 RETAINAGE PAYABLE 0.00 (322,382.00)0.00 0.00 2052 (322,382.00)
Subtotal [20200]Accounts Payable (340,706.00)(1,541,263.00)0.00 0.00 (1,541,263.00)
Subgroup : [20800]Due to other Governments
601-00000-20800 DUE TO OTHER GOVERNMENTS (739,264.00)(247,627.00)0.00 0.00 2053 (247,627.00)
Subtotal [20800]Due to other Governments (739,264.00)(247,627.00)0.00 0.00 (247,627.00)
Subgroup : [21500]Accrued Interest Payable
601-00000-21500 ACCRUED INTEREST PAYABLE (21,566.00)(574,979.00)0.00 0.00 2253 (574,979.00)
Subtotal [21500]Accrued Interest Payable (21,566.00)(574,979.00)0.00 0.00 (574,979.00)
Subgroup : [22500]Bonds-cur
601-00000-22500 BONDS PAYABLE-CURRENT PORTION (169,700.00)(774,400.00)0.00 0.00 2253 (774,400.00)
Subtotal [22500]Bonds-cur (169,700.00)(774,400.00)0.00 0.00 (774,400.00)
Subgroup : [23100]Bonds Payable
601-00000-23100 BONDS PAYABLE-NONCURRENT (1,854,200.00)(22,864,800.00)0.00 0.00 2253 (22,864,800.00)
601-00000-23400 UNAMORTIZED PREMIUM BONDS SO (69,650.00)(985,817.00)0.00 0.00 2253 (985,817.00)
Subtotal [23100]Bonds Payable (1,923,850.00)(23,850,617.00)0.00 0.00 (23,850,617.00)
Subgroup : [23200]Notes payable
601-00000-23201 LOANS PAYABLE - CURRENT (42,232.00)(43,931.00)0.00 0.00 2253 (43,931.00)
Subtotal [23200]Notes payable (42,232.00)(43,931.00)0.00 0.00 (43,931.00)
Subgroup : [23250]Notes Payable - Noncurrent
601-00000-23200 LOANS PAYABLE - NONCURRENT (187,201.00)(143,270.00)0.00 0.00 2253 (143,270.00)
Subtotal [23250]Notes Payable - Noncurrent (187,201.00)(143,270.00)0.00 0.00 (143,270.00)
Subgroup : [25300]Unreserved Fund Balance
601-00000-25300 UNRESERVED FUND BALANCE (4,815,198.00)(5,801,686.00)2.00 0.00 2502 (5,801,684.00)
Subtotal [25300]Unreserved Fund Balance (4,815,198.00)(5,801,686.00)2.00 0.00 (5,801,684.00)
Subgroup : [36100]Special assessment
601-00000-36100 SPECIAL ASSESSMENTS (2,970.00)(4,013.00)0.00 0.00 1303 (4,013.00)
Subtotal [36100]Special assessment (2,970.00)(4,013.00)0.00 0.00 (4,013.00)
Subgroup : [36200]Miscellaneous Revenue
601-00000-36200 MISCELLANEOUS REVENUES 0.00 (2,106.00)(3.00)0.00 (2,109.00)
601-00000-36400 REFUNDS/REIMBURSEMENTS (1,160.00)0.00 0.00 0.00 0.00
Subtotal [36200]Miscellaneous Revenue (1,160.00)(2,106.00)(3.00)0.00 (2,109.00)
Subgroup : [36210]Interest Earnings
601-00000-36210 INTEREST EARNINGS (27,970.00)(668,115.00)0.00 0.00 1053 (668,115.00)
Subtotal [36210]Interest Earnings (27,970.00)(668,115.00)0.00 0.00 (668,115.00)
Subgroup : [37000]Water Sales
601-00000-37101 WATER METERS (80,753.00)(47,328.00)0.00 0.00 (47,328.00)
601-00000-37102 BULK WATER SALES (14,730.00)0.00 0.00 0.00 0.00
601-00000-37110 WATER RESIDENTIAL USAGE (390,203.00)(603,307.00)0.00 0.00 (603,307.00)
601-00000-37130 WATER COMMERCIAL/INDUSTRIAL (13,341.00)(23,870.00)0.00 0.00 (23,870.00)
601-00000-37150 WATER RECONNECT/DISCONNECT F (100.00)(200.00)0.00 0.00 (200.00)
601-00000-37155 MAPLE GROVE CONNECTION 0.00 (51,497.00)0.00 0.00 (51,497.00)
Subtotal [37000]Water Sales (499,127.00)(726,202.00)0.00 0.00 (726,202.00)
Subgroup : [39750]Capital Contributions - Connection fees
601-00000-37170 WATER CONNECTION CHARGE (371,256.00)(345,307.00)0.00 0.00 (345,307.00)
601-00000-37180 WATER TRUNK CHARGES (TLAC)(926,679.00)(1,228,368.00)0.00 0.00 (1,228,368.00)
Subtotal [39750]Capital Contributions - Connection fee (1,297,935.00)(1,573,675.00)0.00 0.00 (1,573,675.00)
Subgroup : [49400-20 Supplies
601-49400-50200 OFFICE SUPPLIES 135.00 285.00 0.00 0.00 285.00
601-49400-50207 TRAINING AND INSTRUCTIONAL SUP 2,494.00 828.00 0.00 0.00 828.00
601-49400-50210 OPERATING SUPPLIES 3,709.00 66,466.00 0.00 0.00 66,466.00
601-49400-50227 UTILITY SYSTEM MAINTENANCE SUP 90,032.00 58,850.00 0.00 0.00 58,850.00
601-49400-50306 INSPECTIONS 4,021.00 8,694.00 0.00 0.00 8,694.00
Subtotal [49400-200]Supplies 100,391.00 135,123.00 0.00 0.00 135,123.00
Subgroup : [49400-30 Other Services and Charges
601-49400-50300 PROFESSIONAL SERVICES 84,807.00 19,885.00 0.00 0.00 19,885.00
601-49400-50303 ENGINEERING FEES 0.00 354.00 0.00 0.00 354.00
601-49400-50304 LEGAL FEES 78.00 2,066.00 0.00 0.00 2,066.00
601-49400-50310 OTHER PROFESSIONAL SERVICES 0.00 (55,481.00)0.00 61,124.00 5,643.00
601-49400-50311 WATER PURCHASED 194,109.00 335,443.00 0.00 (80,826.00)254,617.00
601-49400-50322 POSTAGE 1,448.00 49.00 0.00 0.00 49.00
601-49400-50350 GENERAL NOTICES AND PUB INFO 495.00 132.00 0.00 0.00 132.00
601-49400-50360 INSURANCE 631.00 0.00 0.00 0.00 0.00
601-49400-50365 WORKER'S COMPENSATION INSURA 442.00 910.00 0.00 0.00 910.00
601-49400-50380 UTILITY SERVICES 3,726.00 2,619.00 0.00 0.00 2,619.00
601-49400-50381 ELECTRIC UTILITIES 639.00 179.00 0.00 0.00 179.00
601-49400-50400 REPAIR AND MAINTENANCE - CONTR 0.00 223.00 0.00 0.00 223.00
601-49400-50413 OFFICE EQUIPMENT RENTAL 426.00 568.00 0.00 0.00 568.00
601-49400-50432 CREDIT CARD FEES 6,316.00 5,268.00 0.00 0.00 5,268.00
601-49400-50433 DUES AND MEMBERSHIPS 776.00 994.00 0.00 0.00 994.00
Subtotal [49400-300]Other Services and Charges 293,893.00 313,209.00 0.00 (19,702.00)293,507.00
16 of 20
7/17/2024
9:09 AM
Subgroup : [49400-42 Depreciation Expense
601-49400-50420 DEPRECIATION 142,927.00 142,927.00 1.00 0.00 1603 142,928.00
Subtotal [49400-420]Depreciation Expense 142,927.00 142,927.00 1.00 0.00 142,928.00
Subgroup : [49400-61 Interest and Other
601-49400-50430 MISCELLANEOUS EXPENSE 0.00 383,963.00 0.00 0.00 383,963.00
601-49400-50610 DEBT SERVICE INTEREST 55,831.00 572,936.00 0.00 0.00 2253 572,936.00
601-49400-50611 BOND ISSUANCE COSTS 248.00 240,204.00 0.00 0.00 2261 240,204.00
Subtotal [49400-610]Interest and Other 56,079.00 1,197,103.00 0.00 0.00 1,197,103.00
Subgroup : [49400-72 Transfers Out
601-49400-50720 INTERFUND TRANSFERS 249,386.00 0.00 0.00 292,200.00 1403 292,200.00
Subtotal [49400-720]Transfers Out 249,386.00 0.00 0.00 292,200.00 292,200.00
Total [601]Water 0.00 0.00 0.00 0.00 0.00
Group : [602]Sewer
Subgroup : [10100]Cash and Investments
602-00000-10100 CASH 2,772,835.00 3,535,219.00 0.00 (310,400.00)1053 3,224,819.00
Subtotal [10100]Cash and Investments 2,772,835.00 3,535,219.00 0.00 (310,400.00)3,224,819.00
Subgroup : [10310]Cash with Fiscal Agent
602-00000-10101 Cash Held with Fiscal Agent 0.00 104,689.00 0.00 0.00 1053 104,689.00
Subtotal [10310]Cash with Fiscal Agent 0.00 104,689.00 0.00 0.00 104,689.00
Subgroup : [11500]Accounts Receivable
602-00000-11500 ACCOUNTS RECEIVABLE 44,285.00 54,040.00 0.00 0.00 1253 54,040.00
Subtotal [11500]Accounts Receivable 44,285.00 54,040.00 0.00 0.00 54,040.00
Subgroup : [12300]Special Assessments Receivable - Deferred
602-00000-12300 SPECIAL ASSESS REC-DEFERRED 37,523.00 28,519.00 0.00 0.00 1303 28,519.00
Subtotal [12300]Special Assessments Receivable - De 37,523.00 28,519.00 0.00 0.00 28,519.00
Subgroup : [13200]Due from other governments
602-00000-13200 DUE FROM OTHER GOVERNMENTS 275.00 223.00 0.00 0.00 1203 223.00
Subtotal [13200]Due from other governments 275.00 223.00 0.00 0.00 223.00
Subgroup : [15500]Prepaids
602-00000-15500 PREPAID ITEMS 17,081.00 0.00 0.00 0.00 0.00
Subtotal [15500]Prepaids 17,081.00 0.00 0.00 0.00 0.00
Subgroup : [16100]Land
602-00000-16100 LAND 126,617.00 126,617.00 0.00 0.00 1603 126,617.00
Subtotal [16100]Land 126,617.00 126,617.00 0.00 0.00 126,617.00
Subgroup : [16300]Infrastructure
602-00000-16300 IMPROVEMENTS OTHER THAN BUILD 6,268,541.00 6,268,541.00 0.00 0.00 1603 6,268,541.00
Subtotal [16300]Infrastructure 6,268,541.00 6,268,541.00 0.00 0.00 6,268,541.00
Subgroup : [16900]Accumulated Depreciation
602-00000-16310 ACCUMULATED DEPRECIATION - OTH (1,118,177.00)(1,327,128.00)0.00 0.00 1603 (1,327,128.00)
Subtotal [16900]Accumulated Depreciation (1,118,177.00)(1,327,128.00)0.00 0.00 (1,327,128.00)
Subgroup : [20200]Accounts Payable
602-00000-20200 ACCOUNTS PAYABLE (1,124.00)(2,074.00)0.00 0.00 2053 (2,074.00)
Subtotal [20200]Accounts Payable (1,124.00)(2,074.00)0.00 0.00 (2,074.00)
Subgroup : [20800]Due To Other Governments
602-00000-20800 DUE TO OTHER GOVERNMENTS (293,056.00)(121,417.00)0.00 34,790.00 2053 (86,627.00)
Subtotal [20800]Due To Other Governments (293,056.00)(121,417.00)0.00 34,790.00 (86,627.00)
Subgroup : [21500]Accrued Interest Payable
602-00000-21500 ACCRUED INTEREST PAYABLE (16,705.00)(15,701.00)0.00 0.00 2253 (15,701.00)
Subtotal [21500]Accrued Interest Payable (16,705.00)(15,701.00)0.00 0.00 (15,701.00)
Subgroup : [22500]Bonds-cur
602-00000-22500 BONDS PAYABLE-CURRENT PORTION (80,300.00)(85,600.00)0.00 0.00 2253 (85,600.00)
Subtotal [22500]Bonds-cur (80,300.00)(85,600.00)0.00 0.00 (85,600.00)
Subgroup : [23100]Bonds Payable
602-00000-23100 BONDS PAYABLE-NONCURRENT (1,150,800.00)(1,065,200.00)0.00 0.00 2253 (1,065,200.00)
602-00000-23400 UNAMORTIZED PREMIUM BONDS SO (7,008.00)(6,424.00)0.00 0.00 2253 (6,424.00)
Subtotal [23100]Bonds Payable (1,157,808.00)(1,071,624.00)0.00 0.00 (1,071,624.00)
Subgroup : [25300]Unreserved Fund Balance
602-00000-25300 UNRESERVED FUND BALANCE (6,268,513.00)(6,599,987.00)0.00 0.00 2502 (6,599,987.00)
Subtotal [25300]Unreserved Fund Balance (6,268,513.00)(6,599,987.00)0.00 0.00 (6,599,987.00)
Subgroup : [36100]Special assessment
602-00000-36100 SPECIAL ASSESSMENTS (742.00)(1,003.00)0.00 0.00 1303 (1,003.00)
Subtotal [36100]Special assessment (742.00)(1,003.00)0.00 0.00 (1,003.00)
Subgroup : [36210]Interest Earnings
602-00000-36210 INTEREST EARNINGS (18,274.00)(153,080.00)0.00 0.00 1053 (153,080.00)
Subtotal [36210]Interest Earnings (18,274.00)(153,080.00)0.00 0.00 (153,080.00)
Subgroup : [36200]MISCELLANEOUS
602-00000-36200 MISCELLANEOUS REVENUES (7,262.00)(17,824.00)0.00 (34,790.00)(52,614.00)
Subtotal [36200]MISCELLANEOUS (7,262.00)(17,824.00)0.00 (34,790.00)(52,614.00)
Subgroup : [37000]Sewer Sales
602-00000-37210 SEWER RESIDENTIAL (418,767.00)(576,671.00)0.00 0.00 (576,671.00)
602-00000-37230 SEWER COMMERCIAL/INDUSTRIAL (24,756.00)(22,528.00)0.00 0.00 (22,528.00)
602-00000-37250 SEWER RECONNECT/DISCONNECT F (100.00)(200.00)0.00 0.00 (200.00)
Subtotal [37000]Sewer Sales (443,623.00)(599,399.00)0.00 0.00 (599,399.00)
Subgroup : [39750]Capital Contributions - Connection fees
602-00000-37275 SEWER ACCESS CHARGES-CITY (363,001.00)(322,778.00)0.00 0.00 (322,778.00)
602-00000-37280 SEWER TRUNK CHARGES (250,218.00)(436,544.00)0.00 0.00 (436,544.00)
Subtotal [39750]Capital Contributions - Connection fee (613,219.00)(759,322.00)0.00 0.00 (759,322.00)
17 of 20
7/17/2024
9:09 AM
Subgroup : [49450-20 Supplies
602-49450-50200 OFFICE SUPPLIES 150.00 123.00 0.00 0.00 123.00
602-49450-50207 TRAINING AND INSTRUCTIONAL SUP 0.00 2,540.00 0.00 0.00 2,540.00
602-49450-50210 OPERATING SUPPLIES 932.00 495.00 0.00 0.00 495.00
602-49450-50220 REPAIR AND MAINTENANCE SUPPLIE 430.00 161.00 0.00 0.00 161.00
602-49450-50306 INSPECTIONS 3,703.00 8,014.00 0.00 0.00 8,014.00
Subtotal [49450-200]Supplies 5,215.00 11,333.00 0.00 0.00 11,333.00
Subgroup : [49450-30 Other Services and Charges
602-49450-50300 PROFESSIONAL SERVICES 49,943.00 2,151.00 0.00 0.00 2,151.00
602-49450-50303 ENGINEERING FEES 4,498.00 2,086.00 0.00 0.00 2,086.00
602-49450-50312 MCES SEWAGE TREATMENT 139,713.00 228,390.00 0.00 0.00 228,390.00
602-49450-50322 POSTAGE 1,426.00 0.00 0.00 0.00 0.00
602-49450-50350 GENERAL NOTICES AND PUB INFO 38.00 0.00 0.00 0.00 0.00
602-49450-50360 INSURANCE 479.00 0.00 0.00 0.00 0.00
602-49450-50365 WORKER'S COMPENSATION INSURA (287.00)761.00 0.00 0.00 761.00
602-49450-50380 UTILITY SERVICES 2,095.00 2,712.00 0.00 0.00 2,712.00
602-49450-50381 ELECTRIC UTILITIES 3,036.00 2,368.00 0.00 0.00 2,368.00
602-49450-50400 REPAIR AND MAINTENANCE - CONTR 2,474.00 4,573.00 0.00 0.00 4,573.00
602-49450-50413 OFFICE EQUIPMENT RENTAL 426.00 568.00 0.00 0.00 568.00
602-49450-50430 MISCELLANEOUS EXPENSE 0.00 127,403.00 0.00 0.00 127,403.00
602-49450-50432 CREDIT CARD FEES 4,661.00 7,716.00 0.00 0.00 7,716.00
602-49450-50530 IMPROVEMENTS OTHER THAN BLDG 26,190.00 0.00 0.00 0.00 0.00
Subtotal [49450-300]Other Services and Charges 234,692.00 378,728.00 0.00 0.00 378,728.00
Subgroup : [49450-42 Depreciation Expense
602-49450-50420 DEPRECIATION 208,951.00 208,951.00 0.00 0.00 1603 208,951.00
Subtotal [49450-420]Depreciation Expense 208,951.00 208,951.00 0.00 0.00 208,951.00
Subgroup : [49400-61 Interest and Other
602-49450-50610 DEBT SERVICE INTEREST 39,754.00 37,299.00 0.00 0.00 2253 37,299.00
602-49450-50611 BOND ISSUANCE COSTS 248.00 0.00 0.00 0.00 0.00
Subtotal [49400-610]Interest and Other 40,002.00 37,299.00 0.00 0.00 37,299.00
Subgroup : [49400-72 Transfers Out
602-49450-50720 INTERFUND TRANSFERS 262,786.00 0.00 0.00 310,400.00 1403 310,400.00
Subtotal [49400-720]Transfers Out 262,786.00 0.00 0.00 310,400.00 310,400.00
Total [602]Sewer 0.00 0.00 0.00 0.00 0.00
Group : [603]Storm
Subgroup : [10100]Cash and Investments
603-00000-10100 CASH 65,280.00 78,324.00 0.00 0.00 1053 78,324.00
604-00000-10100 CASH 0.00 (500.00)0.00 500.00 1053 0.00
Subtotal [10100]Cash and Investments 65,280.00 77,824.00 0.00 500.00 78,324.00
Subgroup : [25300]Unreserved Fund Balance
603-00000-25300 UNRESERVED FUND BALANCE 0.00 (65,280.00)0.00 0.00 2502 (65,280.00)
Subtotal [25300]Unreserved Fund Balance 0.00 (65,280.00)0.00 0.00 (65,280.00)
Subgroup : [36210]Interest Earnings
603-00000-36210 INTEREST EARNINGS (280.00)(3,044.00)0.00 0.00 1053 (3,044.00)
Subtotal [36210]Interest Earnings (280.00)(3,044.00)0.00 0.00 (3,044.00)
Subgroup : [39200]Transfer In
603-00000-39201 TRANSFER FROM GENERAL FUND (65,000.00)(10,000.00)0.00 0.00 1403 (10,000.00)
Subtotal [39200]Transfer In (65,000.00)(10,000.00)0.00 0.00 (10,000.00)
Subgroup : [49400-30 Other Services and Charges
604-43160-50381 ELECTRIC UTILITIES 0.00 500.00 0.00 (500.00)2252 0.00
Subtotal [49400-300]Other Services and Charges 0.00 500.00 0.00 (500.00)0.00
Total [603]Storm 0.00 0.00 0.00 0.00 0.00
Group : [999]Conversion Fund
Subgroup : [15699]Deferred Outflows
999-15699-000 Deferred Outflows of Pension Resources 2,938,941.00 2,938,941.00 35,137.00 0.00 2151 2,974,078.00
RJE - 3 (146,889.00)
RJE - 3 182,026.00
Subtotal [15699]Deferred Outflows 2,938,941.00 2,938,941.00 35,137.00 0.00 2,974,078.00
Subgroup : [16000]Land
999-16000-000 Land 3,292,827.00 3,292,827.00 0.00 0.00 1603 3,292,827.00
Subtotal [16000]Land 3,292,827.00 3,292,827.00 0.00 0.00 3,292,827.00
Subgroup : [16200]Building
999-16200-000 Building 6,016,562.00 6,040,677.00 0.00 0.00 1603 6,040,677.00
Subtotal [16200]Building 6,016,562.00 6,040,677.00 0.00 0.00 6,040,677.00
Subgroup : [16300]Machinery & Equipment
999-16300-000 Machine & Equipment 6,253,921.00 7,031,489.00 0.00 0.00 1603 7,031,489.00
Subtotal [16300]Machinery & Equipment 6,253,921.00 7,031,489.00 0.00 0.00 7,031,489.00
Subgroup : [16500]Construction in process
999-16600-000 Construction work in process 3,378,929.00 7,356,840.00 0.00 0.00 1603 7,356,840.00
Subtotal [16500]Construction in process 3,378,929.00 7,356,840.00 0.00 0.00 7,356,840.00
Subgroup : [16600]Infrastructure
999-16500-000 infrastructure 7,691,743.00 10,625,782.00 0.00 0.00 1603 10,625,782.00
Subtotal [16600]Infrastructure 7,691,743.00 10,625,782.00 0.00 0.00 10,625,782.00
Subgroup : [17200]Accum depr-bldg
999-16210-000 Accumulated Depr - Bldg (2,542,412.00)(2,751,560.00)0.00 0.00 1603 (2,751,560.00)
Subtotal [17200]Accum depr-bldg (2,542,412.00)(2,751,560.00)0.00 0.00 (2,751,560.00)
Subgroup : [17300]Accum depr-m&e
999-16310-000 Accumulated Depr - M&E (3,880,442.00)(4,411,977.00)0.00 0.00 1603 (4,411,977.00)
Subtotal [17300]Accum depr-m&e (3,880,442.00)(4,411,977.00)0.00 0.00 (4,411,977.00)
Subgroup : [17400]Accum deprec - infra
999-16510-000 Infrastructure - a/d (1,451,050.00)(1,805,543.00)0.00 0.00 1603 (1,805,543.00)
18 of 20
7/17/2024
9:09 AM
Subtotal [17400]Accum deprec - infra (1,451,050.00)(1,805,543.00)0.00 0.00 (1,805,543.00)
Subgroup : [21500]Interest payable
999-21500-000 Interest Payable (84,411.00)(186,173.00)0.00 0.00 2253 (186,173.00)
Subtotal [21500]Interest payable (84,411.00)(186,173.00)0.00 0.00 (186,173.00)
Subgroup : [22200]Deferred rev-taxes
999-22200-000 Deferred Revenue-taxes 80,040.00 87,974.00 0.00 0.00 1153 87,974.00
Subtotal [22200]Deferred rev-taxes 80,040.00 87,974.00 0.00 0.00 87,974.00
Subgroup : [22210]Deferred rev-sa
999-22210-000 Deferred revenue-SA 596,631.00 499,064.00 (1.00)0.00 2202 499,063.00
RJE - 2 (1.00)
Subtotal [22210]Deferred rev-sa 596,631.00 499,064.00 (1.00)0.00 499,063.00
Subgroup : [22230]Deferred rev-MSA
999-22203 Deferred Revenue MSA 2,554,490.00 2,418,664.00 0.00 0.00 1354 2,418,664.00
Subtotal [22230]Deferred rev-MSA 2,554,490.00 2,418,664.00 0.00 0.00 2,418,664.00
Subgroup : [22299]Deferred Inflows
999-22299-000 Deferred Inflows of Pension Resources (D (120,001.00)(120,001.00)(2,544,807.00)0.00 2151 (2,664,808.00)
RJE - 3 (2,208,859.00)
RJE - 3 (335,948.00)
Subtotal [22299]Deferred Inflows (120,001.00)(120,001.00)(2,544,807.00)0.00 (2,664,808.00)
Subgroup : [22400]Bond Premium
999-22400-000 Bond Premium (231,068.00)(586,779.00)0.00 0.00 2253 (586,779.00)
Subtotal [22400]Bond Premium (231,068.00)(586,779.00)0.00 0.00 (586,779.00)
Subgroup : [22500]Bonds-cur
999-22500-000 Bonds payable- Current (655,000.00)(835,000.00)0.00 0.00 2253 (835,000.00)
Subtotal [22500]Bonds-cur (655,000.00)(835,000.00)0.00 0.00 (835,000.00)
Subgroup : [22800]Severance-cur
999-22800-000 Severance Payable- Current (155,195.00)(133,404.00)(33,798.00)0.00 2103 (167,202.00)
Subtotal [22800]Severance-cur (155,195.00)(133,404.00)(33,798.00)0.00 (167,202.00)
Subgroup : [23100]Bonds-noncur
999-23100-000 Bonds Payable- Noncurrent (8,180,000.00)(11,105,000.00)0.00 0.00 2253 (11,105,000.00)
Subtotal [23100]Bonds-noncur (8,180,000.00)(11,105,000.00)0.00 0.00 (11,105,000.00)
Subgroup : [23800]OPEB liability payable
999-23800-000 OPEB Liability (350,374.00)(350,374.00)(770,234.00)0.00 2171 (1,120,608.00)
RJE - 1 (770,234.00)
Subtotal [23800]OPEB liability payable (350,374.00)(350,374.00)(770,234.00)0.00 (1,120,608.00)
Subgroup : [23900]Severance-noncur
999-23900-000 Compensated Absences - Noncurrent (197,521.00)(169,787.00)(43,017.00)0.00 2103 (212,804.00)
Subtotal [23900]Severance-noncur (197,521.00)(169,787.00)(43,017.00)0.00 (212,804.00)
Subgroup : [23999]Pension Liability
999-23999-000 Pension Liability (LIAB)(4,719,076.00)(4,719,076.00)1,836,820.00 0.00 2151 (2,882,256.00)
RJE - 3 251,287.00
RJE - 3 1,585,533.00
Subtotal [23999]Pension Liability (4,719,076.00)(4,719,076.00)1,836,820.00 0.00 (2,882,256.00)
Subgroup : [25300]Unreserved fund balance
999-25300-000 Unreserved/Undesignated (10,108,123.00)(10,237,534.00)0.00 0.00 2502 (10,237,534.00)
Subtotal [25300]Unreserved fund balance (10,108,123.00)(10,237,534.00)0.00 0.00 (10,237,534.00)
Subgroup : [31020]Property taxes
999-41900-31020 Property Tax Levy - general 41,017.00 (7,934.00)0.00 0.00 (7,934.00)
Subtotal [31020]Property taxes 41,017.00 (7,934.00)0.00 0.00 (7,934.00)
Subgroup : [33439]PERA Pension - Other Revenue
999-33439-000 PERA Pension Other Revenue (40,354.00)0.00 (4,650.00)0.00 2151 (4,650.00)
RJE - 3 (4,492.00)
RJE - 3 (158.00)
Subtotal [33439]PERA Pension - Other Revenue (40,354.00)0.00 (4,650.00)0.00 (4,650.00)
Subgroup : [33500]Grant revenue
999-33500-000 MSA grants (479,566.00)135,826.00 0.00 0.00 135,826.00
Subtotal [33500]Grant revenue (479,566.00)135,826.00 0.00 0.00 135,826.00
Subgroup : [36100]Special Assessments
999-43000-36100 Special Assesments 69,969.00 97,567.00 1.00 0.00 1303 97,568.00
Subtotal [36100]Special Assessments 69,969.00 97,567.00 1.00 0.00 97,568.00
Subgroup : [39300]Bond proceeds
999-39300 Bond Proceeds 0.00 3,760,000.00 0.00 0.00 2261 3,760,000.00
999-47000-39300 Bond proceeds 1,800,000.00 0.00 0.00 0.00 0.00
Subtotal [39300]Bond proceeds 1,800,000.00 3,760,000.00 0.00 0.00 3,760,000.00
Subgroup : [39350]Premium Issued
999-39320 Bond Premium 0.00 406,391.00 0.00 0.00 2261 406,391.00
999-47000-39350 Premium Issued 73,100.00 0.00 0.00 0.00 0.00
Subtotal [39350]Premium Issued 73,100.00 406,391.00 0.00 0.00 406,391.00
Subgroup : [39101]Gain on sale
999-39101-000 Gain on sale of Capital Assets 28,600.00 2,338.00 0.00 0.00 2,338.00
Subtotal [39101]Gain on sale 28,600.00 2,338.00 0.00 0.00 2,338.00
Subgroup : [47600]Debt service - princ
999-47000-600 Bond principal (620,000.00)(655,000.00)0.00 0.00 2253 (655,000.00)
Subtotal [47600]Debt service - princ (620,000.00)(655,000.00)0.00 0.00 (655,000.00)
Subgroup : [47610]Debt servcie - interest
999-47000-610 Interest Exp 35,280.00 101,763.00 (1.00)0.00 2253 101,762.00
Subtotal [47610]Debt servcie - interest 35,280.00 101,763.00 (1.00)0.00 101,762.00
Subgroup : [47611]Debt service - amortization of discount
19 of 20
7/17/2024
9:09 AM
999-47000-612 Premium Amortization (25,285.00)(50,680.00)0.00 0.00 2253 (50,680.00)
Subtotal [47611]Debt service - amortization of discoun (25,285.00)(50,680.00)0.00 0.00 (50,680.00)
Subgroup : [100]Salaries
999-41000-100 Severance Exp - general 5,282.00 (7,727.00)9,563.00 0.00 1,836.00
999-42000-100 Severance Exp - public safety 19,813.00 (22,702.00)34,195.00 0.00 11,493.00
999-43000-100 Severance Exp - public works 17,671.00 (19,097.00)33,058.00 0.00 13,961.00
Subtotal [100]Salaries 42,766.00 (49,526.00)76,816.00 0.00 27,290.00
Subgroup : [120]OPEB
999-41000-105 OPEB Expense (7,726.00)0.00 198,361.00 0.00 198,361.00
999-42000-105 OPEB Expense (21,401.00)0.00 377,771.00 0.00 377,771.00
999-43000-105 OPEB Expense (10,862.00)0.00 173,648.00 0.00 173,648.00
999-45000-105 OPEB Expense (1,246.00)0.00 20,454.00 0.00 20,454.00
Subtotal [120]OPEB (41,235.00)0.00 770,234.00 0.00 770,234.00
Subgroup : [121]Pension Expense
999-41000-129 Pension Expense 91,335.00 0.00 76,457.00 0.00 2151 76,457.00
RJE - 3 76,457.00
999-42000-129 Pension Expense 236,612.00 0.00 498,998.00 0.00 2151 498,998.00
RJE - 3 53,206.00
RJE - 3 445,792.00
999-43000-129 Pension Expense 110,307.00 0.00 102,045.00 0.00 2151 102,045.00
RJE - 3 102,045.00
Subtotal [121]Pension Expense 438,254.00 0.00 677,500.00 0.00 677,500.00
Subgroup : [420]Depreciation
999-41000-420 Depr. Exp - general 55,272.00 59,309.00 0.00 0.00 1603 59,309.00
999-42000-420 Depr. Exp - public safety 143,155.00 135,766.00 0.00 0.00 1603 135,766.00
999-43000-420 Depr. Exp - public works 679,931.00 902,101.00 0.00 0.00 1603 902,101.00
999-45000-420 Depr Exp. - culture & rec 25,740.00 25,358.00 0.00 0.00 1603 25,358.00
Subtotal [420]Depreciation 904,098.00 1,122,534.00 0.00 0.00 1,122,534.00
Subgroup : [580]Capital Outlay
999-41000-580 Capital outlay - general 0.00 (24,115.00)0.00 0.00 (24,115.00)
999-42000-580 Capital outlay - public safety (305,157.00)(91,344.00)0.00 0.00 (91,344.00)
999-43000-580 Capital Outlay - public works (2,050,898.00)(7,627,870.00)0.00 0.00 (7,627,870.00)
Subtotal [580]Capital Outlay (2,356,055.00)(7,743,329.00)0.00 0.00 (7,743,329.00)
Total [999]Conversion Fund 0.00 0.00 0.00 0.00 0.00
20 of 20
7/17/2024
10:39 AM
Client:41390 - City of Corcoran
Engagement:2023A - CITY OF CORCORAN
Period Ending:12/31/2023
Trial Balance:5061 - TB
Workpaper:5070 - CLIENT GOVT TB
Account Description 1st PP-FINAL UNADJ JE Ref #AJE WPRef >FINAL
12/31/2022 12/31/2023 12/31/2023
Group : [10100]Cash and temporary investments
Subgroup : [GOVAGovernmental Activities
100-00000-10100 CASH 6,131,883.00 6,474,509.00 (308,776.00)1053 6,165,733.00
AJE - 100 (11,895.00)
AJE - 100 (500.00)
AJE - 101 (250,000.00)
AJE - 101 602,600.00
AJE - 101 (648,981.00)
100-00000-10105 CHANGE IN MARKET VALUE 6,343.00 0.00 0.00 0.00
100-00000-10200 PETTY CASH 50.00 350.00 0.00 1053 350.00
101-00000-10100 CASH 1,147.00 (3,938.00)0.00 1053 (3,938.00)
201-00000-10100 CASH 14,398.00 28,569.00 0.00 1053 28,569.00
202-00000-10100 CASH (778.00)(7,954.00)0.00 1053 (7,954.00)
204-00000-10100 CASH 12,067.00 21,294.00 0.00 1053 21,294.00
205-00000-10100 CASH 9,913.00 9,063.00 0.00 1053 9,063.00
206-00000-10100 CASH 2,761.00 2,890.00 0.00 1053 2,890.00
207-00000-10100 CASH 5,212.00 3,990.00 0.00 1053 3,990.00
208-00000-10100 CASH 228,064.00 255,788.00 0.00 1053 255,788.00
209-00000-10100 CASH 39,239.00 64,954.00 0.00 1053 64,954.00
210-00000-10100 CASH 648,981.00 17,647.00 11,895.00 1053 29,542.00
AJE - 100 11,895.00
309-00000-10100 CASH 156,721.00 (301,808.00)0.00 1053 (301,808.00)
311-00000-10100 CASH 141,467.00 155,552.00 0.00 1053 155,552.00
312-00000-10100 CASH (365,022.00)(805,042.00)0.00 1053 (805,042.00)
313-00000-10100 CASH 113,262.00 276,922.00 0.00 1053 276,922.00
314-00000-10100 CASH 0.00 (1,258,639.00)0.00 1053 (1,258,639.00)
401-00000-10100 CASH 471,015.00 817,999.00 1,319,538.00 1053 2,137,537.00
AJE - 100 670,557.00
AJE - 101 648,981.00
408-00000-10100 CASH 788,213.00 4,393,886.00 (3,216,900.00)1053 1,176,986.00
AJE - 100 (670,557.00)
AJE - 101 37,492.00
AJE - 101 (1,565,894.00)
AJE - 101 (1,017,941.00)
AJE - 101 (0.00)
411-00000-10100 CASH 49,541.00 76,851.00 0.00 1053 76,851.00
415-00000-10100 CASH 3,334,475.00 4,369,428.00 0.00 1053 4,369,428.00
415-00000-10102 FARMERS SAVINGS ACCT 11,297.00 10,801.00 0.00 1053 10,801.00
416-00000-10100 CASH 1,311,864.00 203,094.00 0.00 1053 203,094.00
419-00000-10100 CASH 892,175.00 (763,874.00)1,815,894.00 1053 1,052,020.00
AJE - 101 1,815,894.00
420-00000-10100 CASH 104,327.00 109,194.00 0.00 1053 109,194.00
425-00000-10100 CASH 197,178.00 206,383.00 0.00 1053 206,383.00
434-00000-10100 CASH 0.00 373,337.00 980,449.00 1053 1,353,786.00
AJE - 101 (37,492.00)
AJE - 101 1,017,941.00
AJE - 101 (0.00)
501-00000-10100 CASH 6,042.00 6,321.00 0.00 1053 6,321.00
Subtotal [GOVACT] Governmental Activities 14,311,835.00 14,737,567.00 602,100.00 15,339,667.00
Subgroup : [BUSABusiness-type Activities
601-00000-10100 CASH 4,150,268.00 22,015,460.00 (292,200.00)1053 21,723,260.00
AJE - 101 (292,200.00)
602-00000-10100 CASH 2,772,835.00 3,535,219.00 (310,400.00)1053 3,224,819.00
AJE - 101 (310,400.00)
603-00000-10100 CASH 65,280.00 78,324.00 0.00 1053 78,324.00
604-00000-10100 CASH 0.00 (500.00)500.00 1053 0.00
AJE - 100 500.00
Subtotal [BUSACT] Business-type Activities 6,988,383.00 25,628,503.00 (602,100.00)25,026,403.00
Total [10100] Cash and temporary investments 21,300,218.00 40,366,070.00 0.00 40,366,070.00
Group : [10310]Cash with Fiscal Agent
Subgroup : [GOVAGovernmental Activities
100-00000-10101 Cash Held with Fiscal Agent 0.00 990.00 0.00 1053 990.00
309-00000-10101 Cash Held with Fiscal Agent 0.00 387,045.00 0.00 1053 387,045.00
312-00000-10101 Cash Held with Fiscal Agent 0.00 253,290.00 0.00 1053 253,290.00
313-00000-10101 Cash Held with Fiscal Agent 0.00 89,588.00 0.00 1053 89,588.00
314-00000-10101 Cash Held with Fiscal Agent 0.00 1,381,995.00 0.00 1053 1,381,995.00
416-00000-10101 Cash Held with Fiscal Agent 0.00 203,869.00 0.00 1053 203,869.00
Subtotal [GOVACT] Governmental Activities 0.00 2,316,777.00 0.00 2,316,777.00
Subgroup : [BUSABusiness-type Activities
601-00000-10101 Cash Held with Fiscal Agent 0.00 204,032.00 0.00 1053 204,032.00
602-00000-10101 Cash Held with Fiscal Agent 0.00 104,689.00 0.00 1053 104,689.00
Subtotal [BUSACT] Business-type Activities 0.00 308,721.00 0.00 308,721.00
Total [10310] Cash with Fiscal Agent 0.00 2,625,498.00 0.00 2,625,498.00
Group : [10450]Interest receivable
1 of 16
Agenda Attachment Item: 7e5.
7/17/2024
10:39 AM
Client:41390 - City of Corcoran
Engagement:2023A - CITY OF CORCORAN
Period Ending:12/31/2023
Trial Balance:5061 - TB
Workpaper:5070 - CLIENT GOVT TB
Account Description 1st PP-FINAL UNADJ JE Ref #AJE WPRef >FINAL
12/31/2022 12/31/2023 12/31/2023
Subgroup : [GOVAGovernmental Activities
100-00000-10450 INTEREST RECEIVABLE ON INVEST 534.00 187,634.00 0.00 1053 187,634.00
Subtotal [GOVACT] Governmental Activities 534.00 187,634.00 0.00 187,634.00
Total [10450] Interest receivable 534.00 187,634.00 0.00 187,634.00
Group : [10700]Taxes receivable
Subgroup : [GOVAGovernmental Activities
100-00000-10700 TAXES RECEIVABLE-DELINQUENT 80,040.00 87,974.00 0.00 1153 87,974.00
Subtotal [GOVACT] Governmental Activities 80,040.00 87,974.00 0.00 87,974.00
Total [10700] Taxes receivable 80,040.00 87,974.00 0.00 87,974.00
Group : [11500]Accounts receivable
Subgroup : [GOVAGovernmental Activities
100-00000-11500 ACCOUNTS RECEIVABLE 69,661.00 66,865.00 0.00 1203 66,865.00
201-00000-11500 Accounts Receivable 0.00 60.00 0.00 1202 60.00
208-00000-11500 ACCOUNTS RECEIVABLE 2,329.00 0.00 0.00 0.00
Subtotal [GOVACT] Governmental Activities 71,990.00 66,925.00 0.00 66,925.00
Subgroup : [BUSABusiness-type Activities
601-00000-11500 ACCOUNTS RECEIVABLE 31,461.00 37,333.00 0.00 1253 37,333.00
602-00000-11500 ACCOUNTS RECEIVABLE 44,285.00 54,040.00 0.00 1253 54,040.00
Subtotal [BUSACT] Business-type Activities 75,746.00 91,373.00 0.00 91,373.00
Total [11500] Accounts receivable 147,736.00 158,298.00 0.00 158,298.00
Group : [12100]Special assessments receivable
Subgroup : [GOVAGovernmental Activities
100-00000-12200 SPECIAL ASSESS REC-DELINQUENT 45.00 206.00 0.00 1303 206.00
100-00000-12300 SPECIAL ASSESS REC-DEFERRED 36,757.00 37,876.00 0.00 1303 37,876.00
312-00000-12300 SPECIAL ASSESS REC-DEFERRED 299,903.00 227,932.00 0.00 1303 227,932.00
408-00000-12200 SPECIAL ASSESS REC-DELINQUENT 645.00 1,290.00 0.00 1303 1,290.00
408-00000-12300 SPECIAL ASSESS REC-DEFERRED 259,281.00 231,759.00 0.00 1303 231,759.00
Subtotal [GOVACT] Governmental Activities 596,631.00 499,063.00 0.00 499,063.00
Subgroup : [BUSABusiness-type Activities
601-00000-12300 SPECIAL ASSESS REC-DEFERRED 150,092.00 114,075.00 0.00 1303 114,075.00
602-00000-12300 SPECIAL ASSESS REC-DEFERRED 37,523.00 28,519.00 0.00 1303 28,519.00
Subtotal [BUSACT] Business-type Activities 187,615.00 142,594.00 0.00 142,594.00
Total [12100] Special assessments receivable 784,246.00 641,657.00 0.00 641,657.00
Group : [13200]Due from other governments
Subgroup : [GOVAGovernmental Activities
100-00000-13200 DUE FROM OTHER GOVERNMENTS 2,607,890.00 2,475,441.00 (2,418,664.00)1203 56,777.00
AJE - 100 (2,418,664.00)
312-00000-13200 DUE FROM OTHER GOVERNMENTS 868.00 1,735.00 0.00 1203 1,735.00
408-00000-13200 DUE FROM OTHER GOVERNMENTS 0.00 0.00 0.00 0.00
AJE - 100 2,418,664.00
AJE - 100 (2,418,664.00)
434-00000-13200 DUE FROM OTHER GOVERNMENTS 0.00 0.00 2,418,664.00 1203 2,418,664.00
AJE - 100 2,418,664.00
Subtotal [GOVACT] Governmental Activities 2,608,758.00 2,477,176.00 0.00 2,477,176.00
Subgroup : [BUSABusiness-type Activities
601-00000-13200 DUE FROM OTHER GOVERNMENTS 1,098.00 892.00 0.00 1203 892.00
602-00000-13200 DUE FROM OTHER GOVERNMENTS 275.00 223.00 0.00 1203 223.00
Subtotal [BUSACT] Business-type Activities 1,373.00 1,115.00 0.00 1,115.00
Total [13200] Due from other governments 2,610,131.00 2,478,291.00 0.00 2,478,291.00
Group : [15500]Prepaid items
Subgroup : [GOVAGovernmental Activities
100-00000-15500 PREPAID ITEMS 4,012.00 89,961.00 0.00 1502 89,961.00
Subtotal [GOVACT] Governmental Activities 4,012.00 89,961.00 0.00 89,961.00
Subgroup : [BUSABusiness-type Activities
601-00000-15500 Prepaid Items 0.00 0.00 19,702.00 1502 19,702.00
AJE - 101 19,702.00
602-00000-15500 PREPAID ITEMS 17,081.00 0.00 0.00 0.00
Subtotal [BUSACT] Business-type Activities 17,081.00 0.00 19,702.00 19,702.00
Total [15500] Prepaid items 21,093.00 89,961.00 19,702.00 109,663.00
Group : [15699]Deferred Outflows - Pension
Subgroup : [GOVAGovernmental Activities
999-15699-000 Deferred Outflows of Pension Resources (DOR 2,938,941.00 2,938,941.00 0.00 2151 2,974,078.00
Subtotal [GOVACT] Governmental Activities 2,938,941.00 2,938,941.00 0.00 2,974,078.00
Total [15699] Deferred Outflows - Pension 2,938,941.00 2,938,941.00 0.00 2,974,078.00
Group : [16000]Non-Depreciable Assets
Subgroup : [BUSABusiness-type Activities
601-00000-16100 LAND 366,167.00 520,892.00 0.00 1603 520,892.00
601-00000-16500 CONSTRUCTION IN PROGRESS 813,423.00 7,700,072.00 0.00 1603 7,700,072.00
2 of 16
7/17/2024
10:39 AM
Client:41390 - City of Corcoran
Engagement:2023A - CITY OF CORCORAN
Period Ending:12/31/2023
Trial Balance:5061 - TB
Workpaper:5070 - CLIENT GOVT TB
Account Description 1st PP-FINAL UNADJ JE Ref #AJE WPRef >FINAL
12/31/2022 12/31/2023 12/31/2023
602-00000-16100 LAND 126,617.00 126,617.00 0.00 1603 126,617.00
Subtotal [BUSACT] Business-type Activities 1,306,207.00 8,347,581.00 0.00 8,347,581.00
Subgroup : [CONVConversion Fund
999-16000-000 Land 3,292,827.00 3,292,827.00 0.00 1603 3,292,827.00
999-16600-000 Construction work in process 3,378,929.00 7,356,840.00 0.00 1603 7,356,840.00
Subtotal [CONV] Conversion Fund 6,671,756.00 10,649,667.00 0.00 10,649,667.00
Total [16000] Non-Depreciable Assets 7,977,963.00 18,997,248.00 0.00 18,997,248.00
Group : [16100]Depreciable Assets - Net of Accumulated Depreciation
Subgroup : [BUSABusiness-type Activities
601-00000-16300 IMPROVEMENTS OTHER THAN BUILDINGS 4,464,146.00 4,464,146.00 0.00 1603 4,464,146.00
601-00000-16310 ACCUMULATED DEPRECIATION - OTHER (808,152.00)(951,080.00)0.00 1603 (951,080.00)
601-00000-16400 MACHINERY & EQUIPMENT 57,700.00 57,700.00 0.00 1603 57,700.00
602-00000-16300 IMPROVEMENTS OTHER THAN BUILDINGS 6,268,541.00 6,268,541.00 0.00 1603 6,268,541.00
602-00000-16310 ACCUMULATED DEPRECIATION - OTHER (1,118,177.00)(1,327,128.00)0.00 1603 (1,327,128.00)
Subtotal [BUSACT] Business-type Activities 8,864,058.00 8,512,179.00 0.00 8,512,179.00
Subgroup : [CONVConversion Fund
999-16200-000 Building 6,016,562.00 6,040,677.00 0.00 1603 6,040,677.00
999-16210-000 Accumulated Depr - Bldg (2,542,412.00)(2,751,560.00)0.00 1603 (2,751,560.00)
999-16300-000 Machine & Equipment 6,253,921.00 7,031,489.00 0.00 1603 7,031,489.00
999-16310-000 Accumulated Depr - M&E (3,880,442.00)(4,411,977.00)0.00 1603 (4,411,977.00)
999-16500-000 infrastructure 7,691,743.00 10,625,782.00 0.00 1603 10,625,782.00
999-16510-000 Infrastructure - a/d (1,451,050.00)(1,805,543.00)0.00 1603 (1,805,543.00)
Subtotal [CONV] Conversion Fund 12,088,322.00 14,728,868.00 0.00 14,728,868.00
Total [16100] Depreciable Assets - Net of Accumulated Deprec 20,952,380.00 23,241,047.00 0.00 23,241,047.00
Group : [20200]Accounts Payable
Subgroup : [GOVAGovernmental Activities
100-00000-20200 ACCOUNTS PAYABLE (451,706.00)(438,593.00)0.00 2053 (438,593.00)
100-00000-20201 BUILDING PERMITS PAYABLE (188,953.00)(94,398.00)(249,341.00)2054 (343,739.00)
AJE - 100 (249,341.00)
100-00000-20205 REIMBURSEMENT 0.00 (1,723.00)0.00 2052 (1,723.00)
101-00000-20200 ACCOUNTS PAYABLE 0.00 (19,669.00)0.00 2053 (19,669.00)
202-00000-20200 ACCOUNTS PAYABLE (1,689.00)0.00 0.00 0.00
210-00000-20200 ACCOUNTS PAYABLE 0.00 (29,542.00)0.00 2053 (29,542.00)
408-00000-20200 ACCOUNTS PAYABLE (319,572.00)(1,187,500.00)(46,394.00)2053 (1,233,894.00)
AJE - 100 (46,394.00)
408-00000-20610 RETAINAGE PAYABLE (111,321.00)(237,520.00)204,698.00 2053 (32,822.00)
AJE - 101 204,698.00
415-00000-20200 ACCOUNTS PAYABLE (118.00)0.00 0.00 0.00
416-00000-20200 ACCOUNTS PAYABLE (227,784.00)(16,662.00)0.00 2053 (16,662.00)
419-00000-20200 ACCOUNTS PAYABLE (37,676.00)(261.00)0.00 2053 (261.00)
434-00000-20610 Retainage Payable 0.00 0.00 (141,781.00)1603 (141,781.00)
AJE - 101 (141,781.00)
Subtotal [GOVACT] Governmental Activities (1,338,819.00)(2,025,868.00)(232,818.00)(2,258,686.00)
Subgroup : [BUSABusiness-type Activities
601-00000-20200 ACCOUNTS PAYABLE (340,706.00)(1,218,881.00)0.00 2053 (1,218,881.00)
601-00000-20610 RETAINAGE PAYABLE 0.00 (322,382.00)0.00 2052 (322,382.00)
602-00000-20200 ACCOUNTS PAYABLE (1,124.00)(2,074.00)0.00 2053 (2,074.00)
Subtotal [BUSACT] Business-type Activities (341,830.00)(1,543,337.00)0.00 (1,543,337.00)
Total [20200] Accounts Payable (1,680,649.00)(3,569,205.00)(232,818.00)(3,802,023.00)
Group : [20500]Escrow Payable
Subgroup : [GOVAGovernmental Activities
100-00000-22205 ESCROWS (2,286,921.00)(140,263.00)(2,000.00)2055.1 (142,263.00)
AJE - 101 (2,000.00)
100-00000-22205-0ESCROWS 0.00 1,188.00 0.00 2055.1 1,188.00
100-00000-22205-0ESCROWS 0.00 (1,000.00)0.00 2055.1 (1,000.00)
100-00000-22205-0ESCROWS 0.00 (436.00)0.00 2055.1 (436.00)
100-00000-22205-0ESCROWS 0.00 11,719.00 0.00 2055.1 11,719.00
100-00000-22205-0ESCROWS 0.00 25,844.00 0.00 2055.1 25,844.00
100-00000-22205-0ESCROWS 0.00 (4,673.00)0.00 2055.1 (4,673.00)
100-00000-22205-0ESCROWS 0.00 29,923.00 0.00 2055.1 29,923.00
100-00000-22205-0ESCROWS 0.00 (160,783.00)0.00 2055.1 (160,783.00)
100-00000-22205-0ESCROWS 0.00 (6,337.00)0.00 2055.1 (6,337.00)
100-00000-22205-0ESCROWS 0.00 (10,738.00)0.00 2055.1 (10,738.00)
100-00000-22205-0ESCROWS 0.00 (153.00)0.00 2055.1 (153.00)
100-00000-22205-0ESCROWS 0.00 3,583.00 0.00 2055.1 3,583.00
100-00000-22205-0ESCROWS 0.00 33,676.00 0.00 2055.1 33,676.00
100-00000-22205-0ESCROWS 0.00 (241.00)0.00 2055.1 (241.00)
100-00000-22205-0ESCROWS 0.00 134.00 0.00 2055.1 134.00
100-00000-22205-0Escrows 0.00 345.00 0.00 2055.1 345.00
100-00000-22205-0ESCROWS 0.00 (200,000.00)0.00 2055.1 (200,000.00)
100-00000-22205-0ESCROWS 0.00 21,368.00 0.00 2055.1 21,368.00
100-00000-22205-0ESCROWS 0.00 24,855.00 0.00 2055.1 24,855.00
100-00000-22205-0ESCROWS 0.00 569.00 0.00 2055.1 569.00
3 of 16
7/17/2024
10:39 AM
Client:41390 - City of Corcoran
Engagement:2023A - CITY OF CORCORAN
Period Ending:12/31/2023
Trial Balance:5061 - TB
Workpaper:5070 - CLIENT GOVT TB
Account Description 1st PP-FINAL UNADJ JE Ref #AJE WPRef >FINAL
12/31/2022 12/31/2023 12/31/2023
100-00000-22205-0ESCROWS 0.00 (841.00)0.00 2055.1 (841.00)
100-00000-22205-0ESCROWS 0.00 (497.00)0.00 2055.1 (497.00)
100-00000-22205-0ESCROWS 0.00 3,120.00 0.00 2055.1 3,120.00
100-00000-22205-0ESCROWS 0.00 (1,239.00)0.00 2055.1 (1,239.00)
100-00000-22205-0ESCROWS 0.00 (5,000.00)0.00 2055.1 (5,000.00)
100-00000-22205-0ESCROWS 0.00 (4,095.00)0.00 2055.1 (4,095.00)
100-00000-22205-0ESCROWS 0.00 (1,616.00)0.00 2055.1 (1,616.00)
100-00000-22205-0ESCROWS 0.00 (1,463.00)0.00 2055.1 (1,463.00)
100-00000-22205-0ESCROWS 0.00 (764.00)0.00 2055.1 (764.00)
100-00000-22205-0ESCROWS 0.00 (877.00)0.00 2055.1 (877.00)
100-00000-22205-0ESCROWS 0.00 270.00 0.00 2055.1 270.00
100-00000-22205-0ESCROWS 0.00 (11,263.00)0.00 2055.1 (11,263.00)
100-00000-22205-0ESCROWS 0.00 (32.00)0.00 2055.1 (32.00)
100-00000-22205-0ESCROWS 0.00 (10,730.00)0.00 2055.1 (10,730.00)
100-00000-22205-0ESCROWS 0.00 (4,000.00)0.00 2055.1 (4,000.00)
100-00000-22205-0ESCROWS 0.00 366.00 0.00 2055.1 366.00
100-00000-22205-0ESCROWS 0.00 (2,536.00)0.00 2055.1 (2,536.00)
100-00000-22205-0ESCROWS 0.00 (3,800.00)0.00 2055.1 (3,800.00)
100-00000-22205-0ESCROWS 0.00 (2,450.00)0.00 2055.1 (2,450.00)
100-00000-22205-0ESCROWS 0.00 67,273.00 0.00 2055.1 67,273.00
100-00000-22205-0ESCROWS 0.00 (181,505.00)250,000.00 2055.1 68,495.00
AJE - 101 250,000.00
100-00000-22205-0ESCROWS 0.00 (2,088.00)0.00 2055.1 (2,088.00)
100-00000-22205-0ESCROWS 0.00 35,612.00 0.00 2055.1 35,612.00
100-00000-22205-0ESCROWS 0.00 (9,527.00)0.00 2055.1 (9,527.00)
100-00000-22205-0ESCROWS 0.00 912.00 0.00 2055.1 912.00
100-00000-22205-0ESCROWS 0.00 2,842.00 0.00 2055.1 2,842.00
100-00000-22205-0ESCROWS 0.00 632.00 0.00 2055.1 632.00
100-00000-22205-0ESCROWS 0.00 (395.00)0.00 2055.1 (395.00)
100-00000-22205-0ESCROWS 0.00 (203.00)0.00 2055.1 (203.00)
100-00000-22205-0ESCROWS 0.00 54,000.00 0.00 2055.1 54,000.00
100-00000-22205-0ESCROWS 0.00 (3,685.00)0.00 2055.1 (3,685.00)
100-00000-22205-0ESCROWS 0.00 (728.00)0.00 2055.1 (728.00)
100-00000-22205-0ESCROWS 0.00 (232.00)0.00 2055.1 (232.00)
100-00000-22205-0ESCROWS 0.00 (3,200.00)0.00 2055.1 (3,200.00)
100-00000-22205-0ESCROWS 0.00 (296.00)0.00 2055.1 (296.00)
100-00000-22205-0ESCROWS 0.00 (510,819.00)0.00 2055.1 (510,819.00)
100-00000-22205-0ESCROWS 0.00 6,483.00 0.00 2055.1 6,483.00
100-00000-22205-0ESCROWS 0.00 (4,942.00)0.00 2055.1 (4,942.00)
100-00000-22205-0ESCROWS 0.00 3,086.00 0.00 2055.1 3,086.00
100-00000-22205-0ESCROWS 0.00 630.00 0.00 2055.1 630.00
100-00000-22205-0ESCROWS 0.00 823.00 0.00 2055.1 823.00
100-00000-22205-0ESCROWS 0.00 (1,783.00)0.00 2055.1 (1,783.00)
100-00000-22205-0ESCROWS 0.00 (1,521.00)0.00 2055.1 (1,521.00)
100-00000-22205-0ESCROWS 0.00 (207,165.00)0.00 2055.1 (207,165.00)
100-00000-22205-0ESCROWS 0.00 (913.00)0.00 2055.1 (913.00)
100-00000-22205-0ESCROWS 0.00 211.00 0.00 2055.1 211.00
100-00000-22205-0ESCROWS 0.00 (465.00)0.00 2055.1 (465.00)
100-00000-22205-0ESCROWS 0.00 (154,797.00)0.00 2055.1 (154,797.00)
100-00000-22205-0ESCROWS 0.00 (1,834.00)0.00 2055.1 (1,834.00)
100-00000-22205-0ESCROWS 0.00 (442.00)0.00 2055.1 (442.00)
100-00000-22205-0ESCROWS 0.00 (234.00)0.00 2055.1 (234.00)
100-00000-22205-0ESCROWS 0.00 3,662.00 0.00 2055.1 3,662.00
100-00000-22205-0ESCROWS 0.00 (242.00)0.00 2055.1 (242.00)
100-00000-22205-0ESCROWS 0.00 (989.00)0.00 2055.1 (989.00)
100-00000-22205-0ESCROWS 0.00 973.00 0.00 2055.1 973.00
100-00000-22205-0ESCROWS 0.00 77.00 0.00 2055.1 77.00
100-00000-22205-0ESCROWS 0.00 (1,293.00)0.00 2055.1 (1,293.00)
100-00000-22205-0ESCROWS 0.00 (124,771.00)0.00 2055.1 (124,771.00)
100-00000-22205-1ESCROWS 0.00 (2,677.00)0.00 2055.1 (2,677.00)
100-00000-22205-1ESCROWS 0.00 (138.00)0.00 2055.1 (138.00)
100-00000-22205-1ESCROWS 0.00 (1,187.00)0.00 2055.1 (1,187.00)
100-00000-22205-1ESCROWS 0.00 35.00 0.00 2055.1 35.00
100-00000-22205-1ESCROWS 0.00 759.00 0.00 2055.1 759.00
100-00000-22205-1ESCROWS 0.00 1,871.00 0.00 2055.1 1,871.00
100-00000-22205-1ESCROWS 0.00 4,546.00 0.00 2055.1 4,546.00
100-00000-22205-1ESCROWS 0.00 (2,692.00)0.00 2055.1 (2,692.00)
100-00000-22205-1ESCROWS 0.00 26,025.00 0.00 2055.1 26,025.00
100-00000-22205-1ESCROWS 0.00 (4,514.00)0.00 2055.1 (4,514.00)
100-00000-22205-1ESCROWS 0.00 440.00 0.00 2055.1 440.00
100-00000-22205-1ESCROWS 0.00 (8,723.00)0.00 2055.1 (8,723.00)
100-00000-22205-1ESCROWS 0.00 (813.00)0.00 2055.1 (813.00)
100-00000-22205-1ESCROWS 0.00 (2,067.00)0.00 2055.1 (2,067.00)
100-00000-22205-1ESCROWS 0.00 (369.00)0.00 2055.1 (369.00)
100-00000-22205-1ESCROWS 0.00 (263.00)0.00 2055.1 (263.00)
100-00000-22205-1ESCROWS 0.00 (542.00)0.00 2055.1 (542.00)
100-00000-22205-1ESCROWS 0.00 (4,322.00)0.00 2055.1 (4,322.00)
100-00000-22205-1ESCROWS 0.00 (1,481.00)0.00 2055.1 (1,481.00)
100-00000-22205-1ESCROWS 0.00 (517.00)0.00 2055.1 (517.00)
100-00000-22205-1ESCROWS 0.00 (500.00)0.00 2055.1 (500.00)
4 of 16
7/17/2024
10:39 AM
Client:41390 - City of Corcoran
Engagement:2023A - CITY OF CORCORAN
Period Ending:12/31/2023
Trial Balance:5061 - TB
Workpaper:5070 - CLIENT GOVT TB
Account Description 1st PP-FINAL UNADJ JE Ref #AJE WPRef >FINAL
12/31/2022 12/31/2023 12/31/2023
100-00000-22205-1ESCROWS 0.00 711.00 0.00 2055.1 711.00
100-00000-22205-1ESCROWS 0.00 2,166.00 0.00 2055.1 2,166.00
100-00000-22205-1ESCROWS 0.00 (765.00)0.00 2055.1 (765.00)
100-00000-22205-1ESCROWS 0.00 (1,000.00)0.00 2055.1 (1,000.00)
100-00000-22205-1ESCROWS 0.00 (32,697.00)0.00 2055.1 (32,697.00)
100-00000-22205-1ESCROWS 0.00 (1,469.00)0.00 2055.1 (1,469.00)
100-00000-22205-1ESCROWS 0.00 (1,155.00)0.00 2055.1 (1,155.00)
100-00000-22205-1ESCROWS 0.00 (12,281.00)0.00 2055.1 (12,281.00)
100-00000-22205-1ESCROWS 0.00 27,062.00 0.00 2055.1 27,062.00
100-00000-22205-1ESCROWS 0.00 482,090.00 0.00 2055.1 482,090.00
100-00000-22205-1ESCROWS 0.00 (110,974.00)0.00 2055.1 (110,974.00)
100-00000-22205-1ESCROWS 0.00 (20,274.00)0.00 2055.1 (20,274.00)
100-00000-22205-1ESCROWS 0.00 (138,760.00)0.00 2055.1 (138,760.00)
100-00000-22205-1ESCROWS 0.00 (4,618.00)0.00 2055.1 (4,618.00)
100-00000-22206 OTHER ESCROWS (65,143.00)(49,257.00)0.00 2055.2 (49,257.00)
501-00000-25300 UNRESERVED FUND BALANCE (6,000.00)(6,042.00)0.00 2502 (6,042.00)
Subtotal [GOVACT] Governmental Activities (2,358,064.00)(1,320,112.00)248,000.00 (1,072,112.00)
Total [20500] Escrow Payable (2,358,064.00)(1,320,112.00)248,000.00 (1,072,112.00)
Group : [20800]Due to other governments
Subgroup : [GOVAGovernmental Activities
100-00000-20800 DUE TO OTHER GOVERNMENTS (40,839.00)(15,696.00)0.00 2053 (15,696.00)
Subtotal [GOVACT] Governmental Activities (40,839.00)(15,696.00)0.00 (15,696.00)
Subgroup : [BUSABusiness-type Activities
601-00000-20800 DUE TO OTHER GOVERNMENTS (739,264.00)(247,627.00)0.00 2053 (247,627.00)
602-00000-20800 DUE TO OTHER GOVERNMENTS (293,056.00)(121,417.00)34,790.00 2053 (86,627.00)
AJE - 101 34,790.00
Subtotal [BUSACT] Business-type Activities (1,032,320.00)(369,044.00)34,790.00 (334,254.00)
Total [20800] Due to other governments (1,073,159.00)(384,740.00)34,790.00 (349,950.00)
Group : [21500]Accrued interest payable
Subgroup : [BUSABusiness-type Activities
601-00000-21500 ACCRUED INTEREST PAYABLE (21,566.00)(574,979.00)0.00 2253 (574,979.00)
602-00000-21500 ACCRUED INTEREST PAYABLE (16,705.00)(15,701.00)0.00 2253 (15,701.00)
Subtotal [BUSACT] Business-type Activities (38,271.00)(590,680.00)0.00 (590,680.00)
Subgroup : [CONVConversion Fund
999-21500-000 Interest Payable (84,411.00)(186,173.00)0.00 2253 (186,173.00)
Subtotal [CONV] Conversion Fund (84,411.00)(186,173.00)0.00 (186,173.00)
Total [21500] Accrued interest payable (122,682.00)(776,853.00)0.00 (776,853.00)
Group : [21600]Accrued wages & salaries payable
Subgroup : [GOVAGovernmental Activities
100-00000-21600 ACCRUED WAGES & SALARIES PAYABLE (60,989.00)(62,398.00)0.00 2102 (62,398.00)
Subtotal [GOVACT] Governmental Activities (60,989.00)(62,398.00)0.00 (62,398.00)
Total [21600] Accrued wages & salaries payable (60,989.00)(62,398.00)0.00 (62,398.00)
Group : [21700]Other Payables
Subgroup : [GOVAGovernmental Activities
100-00000-21701 FEDERAL WITHHOLDING (1,349.00)(10,533.00)0.00 2102 (10,533.00)
100-00000-21702 STATE WITHHOLDING (691.00)(5,042.00)0.00 2102 (5,042.00)
100-00000-21703 FICA TAX WITHHOLDING (5,184.00)(11,819.00)0.00 2102 (11,819.00)
100-00000-21704 PERA PAYABLE (7,997.00)(488.00)0.00 2150 (488.00)
100-00000-21706 H S A PAYABLE (10,886.00)(1,584.00)0.00 2052 (1,584.00)
100-00000-21707 UNION DUES 0.00 229.00 0.00 2052 229.00
100-00000-21708 OTHER RETIREMENT ACCOUNT (53,410.00)(42,430.00)0.00 2052 (42,430.00)
100-00000-21709 OTHER PAYROLL PAYABLE 0.00 41,317.00 0.00 2102 41,317.00
100-00000-21710 HRA/FSA (5,255.00)(2,306.00)0.00 2052 (2,306.00)
Subtotal [GOVACT] Governmental Activities (84,772.00)(32,656.00)0.00 (32,656.00)
Total [21700] Other Payables (84,772.00)(32,656.00)0.00 (32,656.00)
Group : [22200]Deferred revenue-taxes
Subgroup : [GOVAGovernmental Activities
210-00000-22200 DEFERRED REVENUES (648,981.00)0.00 0.00 0.00
Subtotal [GOVACT] Governmental Activities (648,981.00)0.00 0.00 0.00
Total [22200] Deferred revenue-taxes (648,981.00)0.00 0.00 0.00
Group : [22203]Unavailable revenue - MSA
Subgroup : [GOVAGovernmental Activities
100-00000-22203 UNAVAILABLE REVENUE (2,554,490.00)(2,418,664.00)2,418,664.00 0.00
AJE - 100 2,418,664.00
408-00000-22203 Deferred Revenue MSA 0.00 0.00 0.00 2202 0.00
AJE - 100 (2,418,664.00)
AJE - 100 2,418,664.00
434-00000-22203 DEFERRED REVENUE - MSA 0.00 0.00 (2,418,664.00)2202 (2,418,664.00)
AJE - 100 (2,418,664.00)
Subtotal [GOVACT] Governmental Activities (2,554,490.00)(2,418,664.00)0.00 (2,418,664.00)
5 of 16
7/17/2024
10:39 AM
Client:41390 - City of Corcoran
Engagement:2023A - CITY OF CORCORAN
Period Ending:12/31/2023
Trial Balance:5061 - TB
Workpaper:5070 - CLIENT GOVT TB
Account Description 1st PP-FINAL UNADJ JE Ref #AJE WPRef >FINAL
12/31/2022 12/31/2023 12/31/2023
Subgroup : [CONVConversion Fund
999-22203 Deferred Revenue MSA 2,554,490.00 2,418,664.00 0.00 1354 2,418,664.00
Subtotal [CONV] Conversion Fund 2,554,490.00 2,418,664.00 0.00 2,418,664.00
Total [22203] Unavailable revenue - MSA 0.00 0.00 0.00 0.00
Group : [22205]Unavailable - taxes
Subgroup : [GOVAGovernmental Activities
100-00000-22201 UNAVAILABLE REVENUE-TAXES (80,040.00)(87,974.00)0.00 1153 (87,974.00)
Subtotal [GOVACT] Governmental Activities (80,040.00)(87,974.00)0.00 (87,974.00)
Subgroup : [CONVConversion Fund
999-22200-000 Deferred Revenue-taxes 80,040.00 87,974.00 0.00 1153 87,974.00
Subtotal [CONV] Conversion Fund 80,040.00 87,974.00 0.00 87,974.00
Total [22205] Unavailable - taxes 0.00 0.00 0.00 0.00
Group : [22210]Deferred revenue-SA
Subgroup : [GOVAGovernmental Activities
100-00000-22202 UNAVAILABLE REVENUE-ASSESSMENT (36,802.00)(38,082.00)0.00 2202 (38,082.00)
312-00000-22202 UNAVAILABLE REVENUE-ASSESSMENT (299,903.00)(227,932.00)0.00 2202 (227,932.00)
408-00000-22202 UNAVAILABLE REVENUE-ASSESSMENT (259,926.00)(233,049.00)0.00 2202 (233,049.00)
Subtotal [GOVACT] Governmental Activities (596,631.00)(499,063.00)0.00 (499,063.00)
Subgroup : [CONVConversion Fund
999-22210-000 Deferred revenue-SA 596,631.00 499,064.00 0.00 2202 499,063.00
Subtotal [CONV] Conversion Fund 596,631.00 499,064.00 0.00 499,063.00
Total [22210] Deferred revenue-SA 0.00 1.00 0.00 0.00
Group : [22299]Deferred Inflows- Pension
Subgroup : [GOVAGovernmental Activities
999-22299-000 Deferred Inflows of Pension Resources (DIR)(120,001.00)(120,001.00)0.00 2151 (2,664,808.00)
Subtotal [GOVACT] Governmental Activities (120,001.00)(120,001.00)0.00 (2,664,808.00)
Total [22299] Deferred Inflows- Pension (120,001.00)(120,001.00)0.00 (2,664,808.00)
Group : [22400]Bond Premium
Subgroup : [CONVConversion Fund
999-22400-000 Bond Premium (231,068.00)(586,779.00)0.00 2253 (586,779.00)
Subtotal [CONV] Conversion Fund (231,068.00)(586,779.00)0.00 (586,779.00)
Total [22400] Bond Premium (231,068.00)(586,779.00)0.00 (586,779.00)
Group : [22500]Bonds payable-current
Subgroup : [BUSABusiness-type Activities
601-00000-22500 BONDS PAYABLE-CURRENT PORTION (169,700.00)(774,400.00)0.00 2253 (774,400.00)
602-00000-22500 BONDS PAYABLE-CURRENT PORTION (80,300.00)(85,600.00)0.00 2253 (85,600.00)
Subtotal [BUSACT] Business-type Activities (250,000.00)(860,000.00)0.00 (860,000.00)
Subgroup : [CONVConversion Fund
999-22500-000 Bonds payable- Current (655,000.00)(835,000.00)0.00 2253 (835,000.00)
Subtotal [CONV] Conversion Fund (655,000.00)(835,000.00)0.00 (835,000.00)
Total [22500] Bonds payable-current (905,000.00)(1,695,000.00)0.00 (1,695,000.00)
Group : [22800]Comp Abs- Current
Subgroup : [CONVConversion Fund
999-22800-000 Severance Payable- Current (155,195.00)(133,404.00)0.00 2103 (167,202.00)
Subtotal [CONV] Conversion Fund (155,195.00)(133,404.00)0.00 (167,202.00)
Total [22800] Comp Abs- Current (155,195.00)(133,404.00)0.00 (167,202.00)
Group : [22810]Comp Abs- Noncurrent
Subgroup : [CONVConversion Fund
999-23900-000 Compensated Absences - Noncurrent (197,521.00)(169,787.00)0.00 2103 (212,804.00)
Subtotal [CONV] Conversion Fund (197,521.00)(169,787.00)0.00 (212,804.00)
Total [22810] Comp Abs- Noncurrent (197,521.00)(169,787.00)0.00 (212,804.00)
Group : [23100]Bonds payable-noncurrent
Subgroup : [BUSABusiness-type Activities
601-00000-23100 BONDS PAYABLE-NONCURRENT (1,854,200.00)(22,864,800.00)0.00 2253 (22,864,800.00)
601-00000-23400 UNAMORTIZED PREMIUM BONDS SOLD (69,650.00)(985,817.00)0.00 2253 (985,817.00)
602-00000-23100 BONDS PAYABLE-NONCURRENT (1,150,800.00)(1,065,200.00)0.00 2253 (1,065,200.00)
602-00000-23400 UNAMORTIZED PREMIUM BONDS SOLD (7,008.00)(6,424.00)0.00 2253 (6,424.00)
Subtotal [BUSACT] Business-type Activities (3,081,658.00)(24,922,241.00)0.00 (24,922,241.00)
Subgroup : [CONVConversion Fund
999-23100-000 Bonds Payable- Noncurrent (8,180,000.00)(11,105,000.00)0.00 2253 (11,105,000.00)
Subtotal [CONV] Conversion Fund (8,180,000.00)(11,105,000.00)0.00 (11,105,000.00)
Total [23100] Bonds payable-noncurrent (11,261,658.00)(36,027,241.00)0.00 (36,027,241.00)
Group : [23200]Loan payable - current
Subgroup : [BUSABusiness-type Activities
601-00000-23201 LOANS PAYABLE - CURRENT (42,232.00)(43,931.00)0.00 2253 (43,931.00)
6 of 16
7/17/2024
10:39 AM
Client:41390 - City of Corcoran
Engagement:2023A - CITY OF CORCORAN
Period Ending:12/31/2023
Trial Balance:5061 - TB
Workpaper:5070 - CLIENT GOVT TB
Account Description 1st PP-FINAL UNADJ JE Ref #AJE WPRef >FINAL
12/31/2022 12/31/2023 12/31/2023
Subtotal [BUSACT] Business-type Activities (42,232.00)(43,931.00)0.00 (43,931.00)
Total [23200] Loan payable - current (42,232.00)(43,931.00)0.00 (43,931.00)
Group : [23250]Note Payable - Noncurrent
Subgroup : [BUSABusiness-type Activities
601-00000-23200 LOANS PAYABLE - NONCURRENT (187,201.00)(143,270.00)0.00 2253 (143,270.00)
Subtotal [BUSACT] Business-type Activities (187,201.00)(143,270.00)0.00 (143,270.00)
Total [23250] Note Payable - Noncurrent (187,201.00)(143,270.00)0.00 (143,270.00)
Group : [23800]OPEB liabilty payable
Subgroup : [CONVConversion Fund
999-23800-000 OPEB Liability (350,374.00)(350,374.00)0.00 2171 (1,120,608.00)
Subtotal [CONV] Conversion Fund (350,374.00)(350,374.00)0.00 (1,120,608.00)
Total [23800] OPEB liabilty payable (350,374.00)(350,374.00)0.00 (1,120,608.00)
Group : [23999]Pension Liability
Subgroup : [GOVAGovernmental Activities
999-23999-000 Pension Liability (LIAB)(4,719,076.00)(4,719,076.00)0.00 2151 (2,882,256.00)
Subtotal [GOVACT] Governmental Activities (4,719,076.00)(4,719,076.00)0.00 (2,882,256.00)
Total [23999] Pension Liability (4,719,076.00)(4,719,076.00)0.00 (2,882,256.00)
Group : [25300]Fund balance unreserved
Subgroup : [GOVAGovernmental Activities
100-00000-25300 UNRESERVED FUND BALANCE (3,186,863.00)(3,086,559.00)0.00 2502 (3,086,560.00)
101-00000-25300 UNRESERVED FUND BALANCE (404,402.00)(1,147.00)0.00 2502 (1,147.00)
201-00000-25300 UNRESERVED FUND BALANCE (3,417.00)(14,398.00)0.00 2502 (14,398.00)
202-00000-25300 UNRESERVED FUND BALANCE 4,203.00 2,467.00 0.00 2502 2,467.00
204-00000-25300 UNRESERVED FUND BALANCE (14,212.00)(12,067.00)0.00 2502 (12,067.00)
205-00000-25300 UNRESERVED FUND BALANCE (7,095.00)(9,913.00)0.00 2502 (9,913.00)
206-00000-25300 UNRESERVED FUND BALANCE (2,742.00)(2,761.00)0.00 2502 (2,761.00)
207-00000-25300 UNRESERVED FUND BALANCE (3,777.00)(5,212.00)0.00 2502 (5,212.00)
208-00000-25300 UNRESERVED FUND BALANCE (186,856.00)(230,393.00)0.00 2502 (230,393.00)
209-00000-25300 UNRESERVED FUND BALANCE (53,673.00)(39,239.00)0.00 2502 (39,239.00)
210-00000-25300 UNRESERVED FUND BALANCE 224.00 0.00 0.00 0.00
309-00000-25300 UNRESERVED FUND BALANCE (92,609.00)(156,721.00)0.00 2502 (156,721.00)
311-00000-25300 UNRESERVED FUND BALANCE (117,212.00)(141,467.00)0.00 2502 (141,467.00)
312-00000-25300 UNRESERVED FUND BALANCE 256,745.00 364,154.00 0.00 2502 364,154.00
313-00000-25300 UNRESERVED FUND BALANCE (103,494.00)(113,262.00)0.00 2502 (113,262.00)
400-00000-25300 UNRESERVED FUND BALANCE 67,936.00 0.00 0.00 0.00
401-00000-25300 UNRESERVED FUND BALANCE 0.00 (471,015.00)0.00 2502 (471,015.00)
408-00000-25300 UNRESERVED FUND BALANCE (527,336.00)(688,438.00)331,076.00 2502 (357,362.00)
AJE - 100 331,076.00
411-00000-25300 UNRESERVED FUND BALANCE (49,200.00)(49,541.00)0.00 2502 (49,541.00)
415-00000-25300 UNRESERVED FUND BALANCE (1,646,294.00)(3,345,655.00)0.00 2502 (3,345,654.00)
416-00000-25300 UNRESERVED FUND BALANCE 68,859.00 (1,084,080.00)0.00 2502 (1,084,080.00)
419-00000-25300 UNRESERVED FUND BALANCE (989,441.00)(854,499.00)0.00 2502 (854,499.00)
420-00000-25300 UNRESERVED FUND BALANCE (103,609.00)(104,327.00)0.00 2502 (104,327.00)
425-00000-25300 UNRESERVED FUND BALANCE (195,822.00)(197,178.00)0.00 2502 (197,178.00)
Subtotal [GOVACT] Governmental Activities (7,290,087.00)(10,241,251.00)331,076.00 (9,910,175.00)
Subgroup : [BUSABusiness-type Activities
601-00000-25300 UNRESERVED FUND BALANCE (4,815,198.00)(5,801,686.00)0.00 2502 (5,801,684.00)
602-00000-25300 UNRESERVED FUND BALANCE (6,268,513.00)(6,599,987.00)0.00 2502 (6,599,987.00)
603-00000-25300 UNRESERVED FUND BALANCE 0.00 (65,280.00)0.00 2502 (65,280.00)
Subtotal [BUSACT] Business-type Activities (11,083,711.00)(12,466,953.00)0.00 (12,466,951.00)
Subgroup : [CONVConversion Fund
999-25300-000 Unreserved/Undesignated (10,108,123.00)(10,237,534.00)0.00 2502 (10,237,534.00)
Subtotal [CONV] Conversion Fund (10,108,123.00)(10,237,534.00)0.00 (10,237,534.00)
Total [25300] Fund balance unreserved (28,481,921.00)(32,945,738.00)331,076.00 (32,614,660.00)
Group : [36210]interest earnings
Subgroup : [GOVAGovernmental activities
100-00000-36210 INTEREST EARNINGS (44,295.00)(385,032.00)0.00 1053 (385,032.00)
101-00000-36210 INTEREST EARNINGS (1,061.00)(17.00)0.00 1053 (17.00)
201-00000-36210 INTEREST EARNINGS (20.00)(1,225.00)0.00 1053 (1,225.00)
202-00000-36210 Interest Earnings 0.00 (64.00)0.00 1053 (64.00)
204-00000-36210 INTEREST EARNINGS (52.00)(937.00)0.00 1053 (937.00)
205-00000-36210 INTEREST EARNINGS (68.00)(405.00)0.00 1053 (405.00)
206-00000-36210 INTEREST EARNINGS (19.00)(129.00)0.00 1053 (129.00)
207-00000-36210 INTEREST EARNINGS (35.00)(178.00)0.00 1053 (178.00)
208-00000-36210 INTEREST EARNINGS (1,521.00)(11,155.00)0.00 1053 (11,155.00)
209-00000-36210 INTEREST EARNINGS (296.00)(2,715.00)0.00 1053 (2,715.00)
210-00000-36210 INTEREST EARNINGS (224.00)(29,566.00)0.00 1053 (29,566.00)
309-00000-36210 INTEREST EARNINGS (479.00)0.00 0.00 0.00
311-00000-36210 INTEREST EARNINGS (606.00)0.00 0.00 0.00
313-00000-36210 INTEREST EARNINGS (497.00)(35.00)0.00 1053 (35.00)
400-00000-36210 INTEREST EARNINGS (75.00)0.00 0.00 0.00
401-00000-36210 INTEREST EARNINGS (2,018.00)(21,984.00)0.00 1053 (21,984.00)
7 of 16
7/17/2024
10:39 AM
Client:41390 - City of Corcoran
Engagement:2023A - CITY OF CORCORAN
Period Ending:12/31/2023
Trial Balance:5061 - TB
Workpaper:5070 - CLIENT GOVT TB
Account Description 1st PP-FINAL UNADJ JE Ref #AJE WPRef >FINAL
12/31/2022 12/31/2023 12/31/2023
408-00000-36210 INTEREST EARNINGS (5,950.00)(35,217.00)0.00 1053 (35,217.00)
411-00000-36210 INTEREST EARNINGS (341.00)(2,310.00)0.00 1053 (2,310.00)
415-00000-36210 INTEREST EARNINGS (22,297.00)(193,299.00)0.00 1053 (193,300.00)
416-00000-36210 INTEREST EARNINGS (8,564.00)(15,317.00)0.00 1053 (15,317.00)
419-00000-36210 INTEREST EARNINGS (8,135.00)(53,511.00)0.00 1053 (53,511.00)
420-00000-36210 INTEREST EARNINGS (718.00)(4,867.00)0.00 1053 (4,867.00)
425-00000-36210 INTEREST EARNINGS (1,356.00)(9,205.00)0.00 1053 (9,205.00)
434-00000-36210 Interest Earnings 0.00 (79,820.00)0.00 1053 (79,820.00)
501-00000-36210 INTEREST EARNINGS (42.00)(279.00)0.00 1053 (279.00)
Subtotal [GOVACT] Governmental activities (98,669.00)(847,267.00)0.00 (847,268.00)
Subgroup : [BUSABusiness-type Activities
601-00000-36210 INTEREST EARNINGS (27,970.00)(668,115.00)0.00 1053 (668,115.00)
602-00000-36210 INTEREST EARNINGS (18,274.00)(153,080.00)0.00 1053 (153,080.00)
603-00000-36210 INTEREST EARNINGS (280.00)(3,044.00)0.00 1053 (3,044.00)
Subtotal [BUSACT] Business-type Activities (46,524.00)(824,239.00)0.00 (824,239.00)
Total [36210] interest earnings (145,193.00)(1,671,506.00)0.00 (1,671,507.00)
Group : [39200]Transfers
Subgroup : [GOVAGovernmental Activities
100-00000-39203 TRANSFER FROM OTHER FUND (449,092.00)0.00 (602,600.00)1403 (602,600.00)
AJE - 101 (602,600.00)
100-41900-50700 TRANSFERS 794,569.00 360,000.00 0.00 1403 360,000.00
100-42100-50700 Transfers 0.00 7,000.00 0.00 1403 7,000.00
100-42200-50700 Transfers 0.00 10,000.00 0.00 1403 10,000.00
100-49360-50720 Operating Transfers 0.00 0.00 648,981.00 1403 648,981.00
AJE - 101 648,981.00
101-49360-50720 INTERFUND TRANSFERS 403,780.00 0.00 0.00 0.00
201-00000-39203 TRANSFER FROM OTHER FUND (4,575.00)0.00 0.00 0.00
202-00000-39201 TRANSFER FROM GENERAL FUND (11,468.00)(7,000.00)0.00 1403 (7,000.00)
202-42100-50700 TRANSFERS 4,575.00 0.00 0.00 0.00
204-00000-39201 TRANSFER FROM GENERAL FUND (13,250.00)0.00 0.00 0.00
312-00000-39203 TRANSFER FROM OTHER FUND (63,080.00)0.00 0.00 0.00
400-00000-39201 TRANSFER FROM GENERAL FUND (74,417.00)0.00 0.00 0.00
401-00000-39201 TRANSFER FROM GENERAL FUND (65,217.00)(325,000.00)(648,981.00)1403 (973,981.00)
AJE - 101 (648,981.00)
401-00000-39203 TRANSFER FROM OTHER FUND (403,780.00)0.00 (670,557.00)1403 (670,557.00)
AJE - 100 (670,557.00)
408-00000-39201 TRANSFER FROM GENERAL FUND (65,217.00)0.00 0.00 0.00
408-00000-39203 TRANSFER FROM OTHER FUND 0.00 (327,313.00)0.00 1403 (327,313.00)
408-43100-50700 TRANSFERS 0.00 0.00 670,557.00 1403 670,557.00
AJE - 100 670,557.00
408-48010-50700 Transfers 0.00 0.00 316,657.00 1403 316,657.00
AJE - 101 316,657.00
411-00000-39201 Transfers From General Fund 0.00 (25,000.00)0.00 1403 (25,000.00)
416-00000-39201 TRANSFER FROM GENERAL FUND (500,000.00)(10,000.00)0.00 1403 (10,000.00)
434-00000-39203 Transfers from Other Fund 0.00 0.00 (316,657.00)1403 (316,657.00)
AJE - 101 (316,657.00)
434-48010-50700 Transfers 0.00 327,313.00 0.00 1403 327,313.00
Subtotal [GOVACT] Governmental Activities (447,172.00)10,000.00 (602,600.00)(592,600.00)
Subgroup : [BUSABusiness-type Activities
601-49400-50720 INTERFUND TRANSFERS 249,386.00 0.00 292,200.00 1403 292,200.00
AJE - 101 292,200.00
602-49450-50720 INTERFUND TRANSFERS 262,786.00 0.00 310,400.00 1403 310,400.00
AJE - 101 310,400.00
603-00000-39201 TRANSFER FROM GENERAL FUND (65,000.00)(10,000.00)0.00 1403 (10,000.00)
Subtotal [BUSACT] Business-type Activities 447,172.00 (10,000.00)602,600.00 592,600.00
Total [39200] Transfers 0.00 0.00 0.00 0.00
Group : [41000]General Government
Subgroup : [EXP EExpenses
100-41110-50101 FULL-TIME EMPLOYEES - REGULAR 19,260.00 19,260.00 0.00 19,260.00
100-41110-50122 FICA 1,194.00 1,194.00 0.00 1,194.00
100-41110-50126 MEDICARE 279.00 279.00 0.00 279.00
100-41110-50207 TRAINING AND INSTRUCTIONAL SUPPLIES 2,600.00 1,900.00 0.00 1,900.00
100-41110-50210 OPERATING SUPPLIES 829.00 467.00 0.00 467.00
100-41110-50365 WORKER'S COMPENSATION INSURANCE 102.00 101.00 0.00 101.00
100-41130-50325 OTHER COMMUNICATION 120.00 1,943.00 0.00 1,943.00
100-41130-50350 GENERAL NOTICES AND PUB INFO 8,314.00 10,471.00 0.00 10,471.00
100-41320-50101 FULL-TIME EMPLOYEES - REGULAR 131,413.00 152,675.00 0.00 152,675.00
100-41320-50121 PERA 9,856.00 10,551.00 0.00 10,551.00
100-41320-50122 FICA 7,088.00 7,487.00 0.00 7,487.00
100-41320-50126 MEDICARE 1,658.00 1,868.00 0.00 1,868.00
100-41320-50130 EMPLOYER PAID INSURANCE 16,525.00 17,604.00 0.00 17,604.00
100-41320-50207 TRAINING AND INSTRUCTIONAL SUPPLIES 1,911.00 11.00 0.00 11.00
100-41320-50210 OPERATING SUPPLIES 528.00 470.00 0.00 470.00
100-41320-50300 PROFESSIONAL SERVICES 21,000.00 3,351.00 0.00 3,351.00
100-41320-50321 TELEPHONE 550.00 450.00 0.00 450.00
8 of 16
7/17/2024
10:39 AM
Client:41390 - City of Corcoran
Engagement:2023A - CITY OF CORCORAN
Period Ending:12/31/2023
Trial Balance:5061 - TB
Workpaper:5070 - CLIENT GOVT TB
Account Description 1st PP-FINAL UNADJ JE Ref #AJE WPRef >FINAL
12/31/2022 12/31/2023 12/31/2023
100-41320-50331 TRAVEL EXPENSE 185.00 655.00 0.00 655.00
100-41320-50365 WORKER'S COMPENSATION INSURANCE 1,085.00 1,566.00 0.00 1,566.00
100-41320-50433 DUES AND MEMBERSHIPS 1,371.00 1,546.00 0.00 1,546.00
100-41400-50101 FULL-TIME EMPLOYEES - REGULAR 117,616.00 250,020.00 0.00 250,020.00
100-41400-50102 FULL-TIME EMPLOYEES - OVERTIME 9,093.00 11,756.00 0.00 11,756.00
100-41400-50111 PART-TIME EMPLOYEES - REGULAR 0.00 17,014.00 0.00 17,014.00
100-41400-50121 PERA 9,458.00 20,902.00 0.00 20,902.00
100-41400-50122 FICA 8,325.00 17,995.00 0.00 17,995.00
100-41400-50126 MEDICARE 1,947.00 4,208.00 0.00 4,208.00
100-41400-50130 EMPLOYER PAID INSURANCE 42,101.00 45,765.00 0.00 45,765.00
100-41400-50207 TRAINING AND INSTRUCTIONAL SUPPLIES 964.00 744.00 0.00 744.00
100-41400-50300 PROFESSIONAL SERVICES 8,988.00 (2,185.00)0.00 (2,185.00)
100-41400-50321 TELEPHONE 50.00 150.00 0.00 150.00
100-41400-50331 TRAVEL EXPENSE 66.00 655.00 0.00 655.00
100-41400-50365 WORKER'S COMPENSATION INSURANCE 1,636.00 1,851.00 0.00 1,851.00
100-41400-50433 DUES AND MEMBERSHIPS 170.00 0.00 0.00 0.00
100-41410-50114 TEMPORARY/SEASONAL EMPLOYEES 11,399.00 0.00 0.00 0.00
100-41410-50210 OPERATING SUPPLIES 0.00 1,568.00 0.00 1,568.00
100-41410-50430 MISCELLANEOUS EXPENSE 0.00 8,363.00 0.00 8,363.00
100-41500-50101 FULL-TIME EMPLOYEES - REGULAR 155,142.00 207,937.00 0.00 207,937.00
100-41500-50102 FULL-TIME EMPLOYEES - OVERTIME 1,602.00 1,518.00 0.00 1,518.00
100-41500-50121 PERA 11,809.00 14,823.00 0.00 14,823.00
100-41500-50122 FICA 9,837.00 13,144.00 0.00 13,144.00
100-41500-50126 MEDICARE 2,301.00 3,074.00 0.00 3,074.00
100-41500-50130 EMPLOYER PAID INSURANCE 29,927.00 41,770.00 0.00 41,770.00
100-41500-50207 TRAINING AND INSTRUCTIONAL SUPPLIES 1,720.00 1,752.00 0.00 1,752.00
100-41500-50300 PROFESSIONAL SERVICES 49,449.00 63,483.00 0.00 63,483.00
100-41500-50365 WORKER'S COMPENSATION INSURANCE 1,373.00 1,983.00 0.00 1,983.00
100-41500-50433 DUES AND MEMBERSHIPS 210.00 380.00 0.00 380.00
100-41550-50210 OPERATING SUPPLIES 13.00 0.00 0.00 0.00
100-41550-50300 PROFESSIONAL SERVICES 118,000.00 150,000.00 0.00 150,000.00
100-41600-50300 PROFESSIONAL SERVICES 51,931.00 79,656.00 0.00 79,656.00
100-41900-50200 OFFICE SUPPLIES 4,371.00 4,871.00 0.00 4,871.00
100-41900-50210 OPERATING SUPPLIES 28,238.00 17,117.00 0.00 17,117.00
100-41900-50212 MOTOR FUELS 265.00 844.00 0.00 844.00
100-41900-50221 REPAIR AND MAINTENANCE SUPPLIES - EQ 614.00 1,571.00 0.00 1,571.00
100-41900-50300 PROFESSIONAL SERVICES 30,891.00 33,066.00 0.00 33,066.00
100-41900-50321 TELEPHONE 5,622.00 5,509.00 0.00 5,509.00
100-41900-50322 POSTAGE 3,463.00 5,625.00 0.00 5,625.00
100-41900-50350 GENERAL NOTICES AND PUB INFO 245.00 1,957.00 0.00 1,957.00
100-41900-50360 INSURANCE 96,778.00 128,705.00 0.00 128,705.00
100-41900-50380 UTILITY SERVICES 9,472.00 5,374.00 0.00 5,374.00
100-41900-50381 ELECTRIC UTILITIES 19,420.00 26,029.00 500.00 26,529.00
AJE - 100 500.00
100-41900-50382 WATER & SEWER 0.00 81.00 0.00 81.00
100-41900-50400 REPAIR AND MAINTENANCE - CONTRACT 2,790.00 2,848.00 0.00 2,848.00
100-41900-50401 REPAIR AND MAINTENANCE - BUILDING 17,714.00 23,024.00 0.00 23,024.00
100-41900-50403 REPAIR AND MAINTENANCE - VEHICLE 4,544.00 219.00 0.00 219.00
100-41900-50404 REPAIR AND MAINTENANCE - MACHINERY/8,137.00 3,011.00 0.00 3,011.00
100-41900-50413 OFFICE EQUIPMENT RENTAL 426.00 568.00 0.00 568.00
100-41900-50430 MISCELLANEOUS EXPENSE 36,993.00 5,412.00 0.00 5,412.00
100-41900-50431 BANKING CHARGES (20.00)246.00 0.00 246.00
100-41900-50432 CREDIT CARD FEES 4,085.00 3,223.00 0.00 3,223.00
100-41900-50433 DUES AND MEMBERSHIPS 25,373.00 26,384.00 0.00 26,384.00
100-41910-50101 FULL-TIME EMPLOYEES - REGULAR 73,206.00 104,744.00 0.00 104,744.00
100-41910-50102 FULL-TIME EMPLOYEES - OVERTIME 0.00 87.00 0.00 87.00
100-41910-50111 PART-TIME EMPLOYEES - REGULAR 21,757.00 4,357.00 0.00 4,357.00
100-41910-50121 PERA 7,108.00 8,182.00 0.00 8,182.00
100-41910-50122 FICA 5,159.00 6,064.00 0.00 6,064.00
100-41910-50126 MEDICARE 1,207.00 1,418.00 0.00 1,418.00
100-41910-50130 EMPLOYER PAID INSURANCE 17,099.00 32,701.00 0.00 32,701.00
100-41910-50207 TRAINING AND INSTRUCTIONAL SUPPLIES 758.00 1,024.00 0.00 1,024.00
100-41910-50210 OPERATING SUPPLIES 85.00 103.00 0.00 103.00
100-41910-50300 PROFESSIONAL SERVICES 99,212.00 76,085.00 0.00 76,085.00
100-41910-50350 GENERAL NOTICES AND PUB INFO 1,539.00 873.00 0.00 873.00
100-41910-50365 WORKER'S COMPENSATION INSURANCE 996.00 247.00 0.00 247.00
100-41910-50430 MISCELLANEOUS EXPENSE 142.00 80.00 0.00 80.00
100-41910-50433 DUES AND MEMBERSHIPS 164.00 99.00 0.00 99.00
100-41920-50210 OPERATING SUPPLIES 55,825.00 63,439.00 11,895.00 75,334.00
AJE - 100 11,895.00
100-41920-50221 REPAIR AND MAINTENANCE SUPPLIES - EQ 43,380.00 14,637.00 0.00 14,637.00
100-41920-50300 PROFESSIONAL SERVICES 140,284.00 144,101.00 0.00 144,101.00
101-41900-50210 OPERATING SUPPLIES 536.00 5,102.00 0.00 5,102.00
101-41900-50300 Professional Srvs (GENERAL)0.00 3,127.00 0.00 3,127.00
101-41910-50300 PROFESSIONAL SERVICES 0.00 16,542.00 0.00 16,542.00
208-41900-50430 MISCELLANEOUS EXPENSE 0.00 15,067.00 0.00 15,067.00
210-41920-50300 PROFESSIONAL SERVICES 34,033.00 41,461.00 (11,895.00)29,566.00
AJE - 100 (11,895.00)
400-41900-50520 BUILDINGS AND STRUCTURES 6,556.00 0.00 0.00 0.00
416-41900-50520 BUILDINGS AND STRUCTURES 3,845.00 79,429.00 0.00 1603 79,429.00
9 of 16
7/17/2024
10:39 AM
Client:41390 - City of Corcoran
Engagement:2023A - CITY OF CORCORAN
Period Ending:12/31/2023
Trial Balance:5061 - TB
Workpaper:5070 - CLIENT GOVT TB
Account Description 1st PP-FINAL UNADJ JE Ref #AJE WPRef >FINAL
12/31/2022 12/31/2023 12/31/2023
416-41920-50580 OTHER EQUIPMENT 94,022.00 0.00 0.00 0.00
999-41000-100 Severance Exp - general 5,282.00 (7,727.00)0.00 1,836.00
999-41000-105 OPEB Expense (7,726.00)0.00 0.00 198,361.00
999-41000-129 Pension Expense 91,335.00 0.00 0.00 2151 76,457.00
999-41000-420 Depr. Exp - general 55,272.00 59,309.00 0.00 1603 59,309.00
999-41000-580 Capital outlay - general 0.00 (24,115.00)0.00 (24,115.00)
Subtotal [EXP EXPENSES] Expenses 1,921,492.00 2,134,295.00 500.00 2,419,176.00
Subgroup : [GOVCCharges for services
100-00000-32100 BUSINESS LICENSE & PERMITS (576.00)(46,050.00)0.00 (46,050.00)
100-00000-32110 ALCOHOL/TOBACCO LICENSES (15,675.00)(15,525.00)0.00 (15,525.00)
100-00000-32220 GAS INSTALLATION PERMITS (13,200.00)(13,475.00)0.00 (13,475.00)
100-00000-32260 SIGN PERMITS (750.00)(1,345.00)0.00 (1,345.00)
100-00000-32270 MECHANICAL PERMITS (39,675.00)(60,600.00)0.00 (60,600.00)
100-00000-34100 CHARGES FOR SERVICES (10,282.00)(671.00)0.00 (671.00)
100-00000-34103 ZONING & SUBDIVISION FEES (64,580.00)(59,920.00)2,000.00 (57,920.00)
AJE - 101 2,000.00
100-00000-34105 COPIES/MAPS (2,332.00)(410.00)0.00 (410.00)
100-00000-34403 REFUSE COLLECTION CHARGES (5,662.00)(5,854.00)0.00 (5,854.00)
100-00000-34700 PARK RENTAL (2,616.00)(5,156.00)0.00 (5,156.00)
Subtotal [GOVCS] Charges for services (155,348.00)(209,006.00)2,000.00 (207,006.00)
Subgroup : [GOVOOperating grants
100-00000-36200 MISCELLANEOUS REVENUES (28,046.00)(66,155.00)0.00 (66,154.00)
Subtotal [GOVOG] Operating grants (28,046.00)(66,155.00)0.00 (66,154.00)
Subgroup : [GOVCCapital grants
100-00000-36230 DONATIONS (1,250.00)(1,020.00)0.00 (1,020.00)
Subtotal [GOVCG] Capital grants (1,250.00)(1,020.00)0.00 (1,020.00)
Total [41000] General Government 1,736,848.00 1,858,114.00 2,500.00 2,144,996.00
Group : [42000]Public Safety
Subgroup : [EXP EExpenses
100-42100-50101 FULL-TIME EMPLOYEES - REGULAR 974,611.00 1,122,955.00 0.00 1,122,955.00
100-42100-50102 FULL-TIME EMPLOYEES - OVERTIME 43,512.00 44,562.00 0.00 44,562.00
100-42100-50103 FULL-TIME EMPLOYEES - EVENT PAY 27,668.00 31,098.00 0.00 31,098.00
100-42100-50111 PART-TIME EMPLOYEES - REGULAR 69,321.00 94,885.00 0.00 94,885.00
100-42100-50112 PART-TIME EMPLOYEES - OVERTIME 0.00 4,919.00 0.00 4,919.00
100-42100-50113 PART-TIME EMPLOYEES - EVENT PAY 10,114.00 7,794.00 0.00 7,794.00
100-42100-50121 PERA 189,867.00 224,055.00 0.00 224,055.00
100-42100-50122 FICA 2,650.00 3,329.00 0.00 3,329.00
100-42100-50126 MEDICARE 16,078.00 18,599.00 0.00 18,599.00
100-42100-50130 EMPLOYER PAID INSURANCE 244,988.00 215,555.00 0.00 215,555.00
100-42100-50140 UNEMPLOYMENT COMPENSATION 0.00 100.00 0.00 100.00
100-42100-50200 OFFICE SUPPLIES 2,105.00 2,239.00 0.00 2,239.00
100-42100-50207 TRAINING AND INSTRUCTIONAL SUPPLIES 33,907.00 44,665.00 0.00 44,665.00
100-42100-50209 POLICE RESERVES 3,428.00 2,606.00 0.00 2,606.00
100-42100-50210 OPERATING SUPPLIES 29,648.00 23,579.00 0.00 23,579.00
100-42100-50212 MOTOR FUELS 42,817.00 38,479.00 0.00 38,479.00
100-42100-50220 REPAIR AND MAINTENANCE SUPPLIES 13,989.00 16,117.00 0.00 16,117.00
100-42100-50223 BUILDING REPAIR SUPPLIES 7,447.00 1,980.00 0.00 1,980.00
100-42100-50300 PROFESSIONAL SERVICES 24,844.00 38,994.00 0.00 38,994.00
100-42100-50304 LEGAL FEES 43,455.00 51,725.00 0.00 51,725.00
100-42100-50305 PRISONER 2,956.00 3,434.00 0.00 3,434.00
100-42100-50321 TELEPHONE 18,968.00 11,954.00 0.00 11,954.00
100-42100-50322 POSTAGE 22.00 28.00 0.00 28.00
100-42100-50323 RADIO UNITS 18,579.00 21,792.00 0.00 21,792.00
100-42100-50350 GENERAL NOTICES AND PUB INFO 295.00 1,248.00 0.00 1,248.00
100-42100-50365 WORKER'S COMPENSATION INSURANCE 138,953.00 136,158.00 0.00 136,158.00
100-42100-50400 REPAIR AND MAINTENANCE - CONTRACT 230.00 760.00 0.00 760.00
100-42100-50403 REPAIR AND MAINTENANCE - VEHICLE 4,712.00 14,222.00 0.00 14,222.00
100-42100-50417 UNIFORMS 27,769.00 26,105.00 0.00 26,105.00
100-42100-50430 MISCELLANEOUS EXPENSE 40,984.00 0.00 0.00 0.00
100-42100-50433 DUES AND MEMBERSHIPS 2,932.00 2,507.00 0.00 2,507.00
100-42100-50438 POLICE K9 616.00 3,148.00 0.00 3,148.00
100-42102-50101 FULL-TIME EMPLOYEES - REGULAR 122,533.00 137,875.00 0.00 137,875.00
100-42102-50102 FULL-TIME EMPLOYEES - OVERTIME 398.00 0.00 0.00 0.00
100-42102-50121 PERA 8,835.00 10,341.00 0.00 10,341.00
100-42102-50122 FICA 7,939.00 8,859.00 0.00 8,859.00
100-42102-50126 MEDICARE 1,856.00 2,072.00 0.00 2,072.00
100-42102-50130 EMPLOYER PAID INSURANCE 31,065.00 26,049.00 0.00 26,049.00
100-42102-50365 WORKER'S COMPENSATION INSURANCE 1,095.00 1,581.00 0.00 1,581.00
100-42151-50207 TRAINING AND INSTRUCTIONAL SUPPLIES 166.00 750.00 0.00 750.00
100-42151-50210 OPERATING SUPPLIES 5,182.00 1,750.00 0.00 1,750.00
100-42151-50381 ELECTRIC UTILITIES 1,168.00 1,901.00 0.00 1,901.00
100-42151-50404 REPAIR AND MAINTENANCE - MACHINERY/830.00 1,797.00 0.00 1,797.00
100-42151-50433 DUES AND MEMBERSHIPS 100.00 400.00 0.00 400.00
100-42200-50300 PROFESSIONAL SERVICES 445,934.00 570,042.00 0.00 570,042.00
100-42400-50101 FULL-TIME EMPLOYEES - REGULAR 120,831.00 182,576.00 0.00 182,576.00
10 of 16
7/17/2024
10:39 AM
Client:41390 - City of Corcoran
Engagement:2023A - CITY OF CORCORAN
Period Ending:12/31/2023
Trial Balance:5061 - TB
Workpaper:5070 - CLIENT GOVT TB
Account Description 1st PP-FINAL UNADJ JE Ref #AJE WPRef >FINAL
12/31/2022 12/31/2023 12/31/2023
100-42400-50102 FULL-TIME EMPLOYEES - OVERTIME 886.00 874.00 0.00 874.00
100-42400-50121 PERA 8,493.00 13,759.00 0.00 13,759.00
100-42400-50122 FICA 8,054.00 11,973.00 0.00 11,973.00
100-42400-50126 MEDICARE 1,894.00 2,761.00 0.00 2,761.00
100-42400-50130 EMPLOYER PAID INSURANCE 16,026.00 17,469.00 0.00 17,469.00
100-42400-50207 TRAINING AND INSTRUCTIONAL SUPPLIES 1,168.00 1,171.00 0.00 1,171.00
100-42400-50300 PROFESSIONAL SERVICES 223,322.00 381,697.00 249,341.00 631,038.00
AJE - 100 249,341.00
100-42400-50303 ENGINEERING FEES 32,426.00 31,267.00 0.00 31,267.00
100-42400-50331 TRAVEL EXPENSE 130.00 60.00 0.00 60.00
100-42400-50365 WORKER'S COMPENSATION INSURANCE 1,493.00 806.00 0.00 806.00
100-42400-50432 CREDIT CARD FEES 431.00 1,411.00 0.00 1,411.00
100-42400-50433 DUES AND MEMBERSHIPS 65.00 109.00 0.00 109.00
100-42401-50101 FULL-TIME EMPLOYEES - REGULAR 0.00 23,053.00 0.00 23,053.00
100-42401-50102 FULL-TIME EMPLOYEES - OVERTIME 0.00 87.00 0.00 87.00
100-42401-50121 PERA 0.00 1,743.00 0.00 1,743.00
100-42401-50122 FICA 0.00 1,532.00 0.00 1,532.00
100-42401-50126 MEDICARE 0.00 358.00 0.00 358.00
100-42401-50130 EMPLOYER PAID INSURANCE 354.00 3,438.00 0.00 3,438.00
100-42401-50207 TRAINING AND INSTRUCTIONAL SUPPLIES 0.00 350.00 0.00 350.00
100-42401-50300 PROFESSIONAL SERVICES 23,451.00 10,847.00 0.00 10,847.00
201-42100-50210 OPERATING SUPPLIES 2,801.00 426.00 0.00 426.00
202-42100-50210 OPERATING SUPPLIES 13,707.00 17,098.00 0.00 17,098.00
202-42100-50438 POLICE K9 2,750.00 (197.00)0.00 (197.00)
204-42100-50210 OPERATING SUPPLIES 24,827.00 4,249.00 0.00 4,249.00
205-42100-50210 OPERATING SUPPLIES 0.00 1,565.00 0.00 1,565.00
207-42100-50210 OPERATING SUPPLIES 0.00 5,940.00 0.00 5,940.00
209-42100-50520 BUILDINGS AND STRUCTURES 35,930.00 0.00 0.00 0.00
416-42100-50210 OPERATING SUPPLIES 74,235.00 23,175.00 0.00 23,175.00
416-42100-50221 REPAIR AND MAINTENANCE SUPPLIES - EQ 2,502.00 834.00 0.00 834.00
416-42100-50550 MOTOR VEHICLES 184,973.00 74,437.00 0.00 1603 74,437.00
416-42100-50580 OTHER EQUIPMENT 14,252.00 16,908.00 0.00 16,908.00
999-42000-100 Severance Exp - public safety 19,813.00 (22,702.00)0.00 11,493.00
999-42000-105 OPEB Expense (21,401.00)0.00 0.00 377,771.00
999-42000-129 Pension Expense 236,612.00 0.00 0.00 2151 498,998.00
999-42000-420 Depr. Exp - public safety 143,155.00 135,766.00 0.00 1603 135,766.00
999-42000-580 Capital outlay - public safety (305,157.00)(91,344.00)0.00 (91,344.00)
Subtotal [EXP EXPENSES] Expenses 3,532,589.00 3,826,504.00 249,341.00 4,986,809.00
Subgroup : [GOVCCharges for services
100-00000-32210 BUILDING PERMITS (813,896.00)(1,210,078.00)0.00 (1,210,078.00)
100-00000-34200 PUBLIC SAFETY PERMITS (4,280.00)(4,095.00)0.00 (4,095.00)
100-00000-34201 SPECIAL POLICE SERVICES (9,015.00)(14,450.00)0.00 (14,450.00)
100-00000-34203 POLICE REPORTS (836.00)(620.00)0.00 (620.00)
100-00000-35100 FINES (21,979.00)(29,748.00)0.00 (29,748.00)
100-00000-36400 REFUNDS/REIMBURSEMENTS (232,505.00)(1,985.00)0.00 (1,985.00)
201-00000-34201 SPECIAL POLICE SERVICES (9,187.00)(3,826.00)0.00 (3,826.00)
201-42100-50300 PROFESSIONAL SERVICES 0.00 (9,606.00)0.00 (9,606.00)
204-00000-34207 FIREARM SAFETY FEES (435.00)(705.00)0.00 (705.00)
209-00000-34206 EMERGENCY COMMUNICATION SIRENS (21,200.00)(23,000.00)0.00 (23,000.00)
Subtotal [GOVCS] Charges for services (1,113,333.00)(1,298,113.00)0.00 (1,298,113.00)
Subgroup : [GOVOOperating grants
100-00000-33416 POLICE TRAINING REIMBURSEMENT (10,148.00)(14,771.00)0.00 1353 (14,771.00)
100-00000-33423 POLICE STATE AID (62,603.00)(407,008.00)0.00 1353 (407,008.00)
100-00000-33620 OTHER COUNTY GRANTS AND AIDS (42,203.00)(10,320.00)0.00 1353 (10,320.00)
100-00000-33640 TOWARD ZERO DEATH GRANT (13,286.00)(29,524.00)0.00 1353 (29,524.00)
100-42100-33631 AEM - Federal Grants 0.00 (648,981.00)0.00 (648,981.00)
202-00000-36230 DONATIONS (11,300.00)(4,350.00)0.00 (4,350.00)
204-00000-36230 DONATIONS (8,945.00)(11,834.00)0.00 (11,834.00)
205-00000-39101 SALE OF ASSETS (2,750.00)(310.00)0.00 (310.00)
207-00000-36230 DONATIONS (1,400.00)(4,540.00)0.00 (4,540.00)
208-00000-36230 DONATIONS (42,016.00)(29,307.00)0.00 (29,307.00)
210-00000-33422 OTHER STATE GRANTS AND AIDS (34,033.00)0.00 0.00 0.00
Subtotal [GOVOG] Operating grants (228,684.00)(1,160,945.00)0.00 (1,160,945.00)
Total [42000] Public Safety 2,190,572.00 1,367,446.00 249,341.00 2,527,751.00
Group : [43000]Public Works
Subgroup : [EXP EExpenses
100-43100-50101 FULL-TIME EMPLOYEES - REGULAR 609,890.00 584,240.00 0.00 584,240.00
100-43100-50102 FULL-TIME EMPLOYEES - OVERTIME 70,929.00 63,753.00 0.00 63,753.00
100-43100-50111 PART-TIME EMPLOYEES - REGULAR 30,212.00 23,403.00 0.00 23,403.00
100-43100-50112 PART-TIME EMPLOYEES - OVERTIME 23.00 0.00 0.00 0.00
100-43100-50121 PERA 48,747.00 48,630.00 0.00 48,630.00
100-43100-50122 FICA 44,374.00 39,795.00 0.00 39,795.00
100-43100-50126 MEDICARE 10,140.00 9,307.00 0.00 9,307.00
100-43100-50130 EMPLOYER PAID INSURANCE 148,380.00 120,667.00 0.00 120,667.00
100-43100-50140 UNEMPLOYMENT COMPENSATION 0.00 8,885.00 0.00 8,885.00
100-43100-50200 OFFICE SUPPLIES 669.00 0.00 0.00 0.00
11 of 16
7/17/2024
10:39 AM
Client:41390 - City of Corcoran
Engagement:2023A - CITY OF CORCORAN
Period Ending:12/31/2023
Trial Balance:5061 - TB
Workpaper:5070 - CLIENT GOVT TB
Account Description 1st PP-FINAL UNADJ JE Ref #AJE WPRef >FINAL
12/31/2022 12/31/2023 12/31/2023
100-43100-50207 TRAINING AND INSTRUCTIONAL SUPPLIES 1,156.00 1,804.00 0.00 1,804.00
100-43100-50210 OPERATING SUPPLIES 18,752.00 20,880.00 0.00 20,880.00
100-43100-50212 MOTOR FUELS 62,311.00 56,652.00 0.00 56,652.00
100-43100-50220 REPAIR AND MAINTENANCE SUPPLIES 41,960.00 59,856.00 0.00 59,856.00
100-43100-50223 BUILDING REPAIR SUPPLIES 11,519.00 9,752.00 0.00 9,752.00
100-43100-50225 LANDSCAPE/DITCH MATERIALS 68,199.00 27,111.00 0.00 27,111.00
100-43100-50226 SIGN REPAIR MATERIALS 5,171.00 7,371.00 0.00 7,371.00
100-43100-50300 PROFESSIONAL SERVICES 732.00 3,153.00 0.00 3,153.00
100-43100-50321 TELEPHONE 6,401.00 8,043.00 0.00 8,043.00
100-43100-50323 RADIO UNITS 3,398.00 3,887.00 0.00 3,887.00
100-43100-50350 GENERAL NOTICES AND PUB INFO 431.00 230.00 0.00 230.00
100-43100-50365 WORKER'S COMPENSATION INSURANCE 41,504.00 34,469.00 0.00 34,469.00
100-43100-50380 UTILITY SERVICES 16,496.00 13,825.00 0.00 13,825.00
100-43100-50381 ELECTRIC UTILITIES 18,998.00 19,401.00 0.00 19,401.00
100-43100-50400 REPAIR AND MAINTENANCE - CONTRACT 6,854.00 8,282.00 0.00 8,282.00
100-43100-50401 REPAIR AND MAINTENANCE - BUILDING 4,319.00 2,822.00 0.00 2,822.00
100-43100-50403 REPAIR AND MAINTENANCE - VEHICLE 1,779.00 14,267.00 0.00 14,267.00
100-43100-50417 UNIFORMS 10,845.00 14,938.00 0.00 14,938.00
100-43100-50430 MISCELLANEOUS EXPENSE 90,503.00 0.00 0.00 0.00
100-43100-50433 DUES AND MEMBERSHIPS 373.00 0.00 0.00 0.00
100-43100-50811 INSURANCE REFUNDS 35,519.00 0.00 0.00 0.00
100-43121-50224 STREET MAINTENANCE MATERIALS 6,263.00 34,098.00 0.00 34,098.00
100-43121-50400 REPAIR AND MAINTENANCE - CONTRACT 243,266.00 104,707.00 0.00 1603 104,707.00
100-43122-50224 STREET MAINTENANCE MATERIALS 92,395.00 119,508.00 0.00 119,508.00
100-43122-50400 REPAIR AND MAINTENANCE - CONTRACT 222,672.00 229,075.00 0.00 1603 229,075.00
100-43125-50210 OPERATING SUPPLIES 45,351.00 44,848.00 0.00 44,848.00
100-43125-50300 PROFESSIONAL SERVICES 650.00 0.00 0.00 0.00
100-43170-50101 FULL-TIME EMPLOYEES - REGULAR 0.00 57,800.00 0.00 57,800.00
100-43170-50121 PERA 0.00 4,335.00 0.00 4,335.00
100-43170-50122 FICA 0.00 3,517.00 0.00 3,517.00
100-43170-50126 MEDICARE 0.00 822.00 0.00 822.00
100-43170-50130 EMPLOYER PAID INSURANCE 0.00 2,385.00 0.00 2,385.00
100-43170-50300 PROFESSIONAL SERVICES 75,961.00 108,330.00 0.00 1603 108,330.00
100-43170-50309 WATERSHED LGU 11,965.00 8,651.00 0.00 8,651.00
100-43201-50210 OPERATING SUPPLIES 3,987.00 4,751.00 0.00 4,751.00
100-43201-50300 PROFESSIONAL SERVICES 8,523.00 10,465.00 0.00 10,465.00
408-43100-50430 Miscellaneous Expense 0.00 16,549.00 0.00 16,549.00
408-48005-50300 PROFESSIONAL SERVICES 241,011.00 5,114.00 0.00 5,114.00
408-48005-50530 IMPROVEMENTS OTHER THAN BLDGS 436,551.00 4,832.00 0.00 4,832.00
408-48007-50300 PROFESSIONAL SERVICES 2,163.00 1,881.00 0.00 1,881.00
408-48008-50303 ENGINEERING FEES 1,454.00 0.00 0.00 0.00
408-48008-50530 IMPROVEMENTS OTHER THAN BLDGS 5,163.00 0.00 0.00 0.00
408-48009-50303 ENGINEERING FEES 59,164.00 47,611.00 0.00 47,611.00
408-48009-50304 LEGAL FEES 0.00 1,526.00 0.00 2252 1,526.00
408-48009-50350 GENERAL NOTICES AND PUB INFO 139.00 0.00 0.00 0.00
408-48009-50510 LAND 0.00 24,828.00 0.00 1603 24,828.00
408-48009-50530 IMPROVEMENTS OTHER THAN BLDGS 14,734.00 347,538.00 0.00 1603 347,538.00
408-48010-50300 PROFESSIONAL SERVICES 90,526.00 1,965.00 0.00 1,965.00
408-48010-50303 ENGINEERING FEES 42,749.00 0.00 46,394.00 46,394.00
AJE - 100 46,394.00
408-48010-50304 LEGAL FEES 0.00 667.00 0.00 2252 667.00
408-48010-50431 BANKING CHARGES 12.00 0.00 0.00 0.00
408-48010-50530 IMPROVEMENTS OTHER THAN BLDGS 4,374,435.00 242,190.00 3,336,387.00 1603 3,578,577.00
AJE - 100 3,578,577.00
AJE - 101 (204,698.00)
AJE - 101 (37,492.00)
AJE - 101 (0.00)
416-43100-50520 BUILDINGS AND STRUCTURES 36,942.00 0.00 0.00 0.00
416-43100-50550 MOTOR VEHICLES 151,096.00 256,580.00 0.00 1603 256,580.00
416-43100-50580 OTHER EQUIPMENT 353,093.00 275,919.00 0.00 1603 275,919.00
419-43100-50300 PROFESSIONAL SERVICES 143,077.00 (44,644.00)0.00 (44,644.00)
419-43100-50303 ENGINEERING FEES 0.00 3,753,612.00 0.00 1603 3,753,612.00
419-43100-50304 LEGAL FEES 0.00 6,990.00 0.00 6,990.00
434-48010-50300 Professional Services 0.00 27,435.00 0.00 2252 27,435.00
434-48010-50303 Engineering Fees 0.00 119,137.00 0.00 2252 119,137.00
434-48010-50530 Improvements other than buildings 0.00 2,116,115.00 179,273.00 1603 2,295,388.00
AJE - 101 141,781.00
AJE - 101 37,492.00
AJE - 101 (0.00)
434-48012-50300 Professional Services 0.00 198,060.00 0.00 2252 198,060.00
999-43000-100 Severance Exp - public works 17,671.00 (19,097.00)0.00 13,961.00
999-43000-105 OPEB Expense (10,862.00)0.00 0.00 173,648.00
999-43000-129 Pension Expense 110,307.00 0.00 0.00 2151 102,045.00
999-43000-420 Depr. Exp - public works 679,931.00 902,101.00 0.00 1603 902,101.00
999-43000-580 Capital Outlay - public works (2,050,898.00)(7,627,870.00)0.00 (7,627,870.00)
Subtotal [EXP EXPENSES] Expenses 6,820,075.00 2,597,754.00 3,562,054.00 6,468,559.00
Subgroup : [GOVCCharges for services
100-00000-32230 PLUMBING CONNECTION PERMITS (27,340.00)(43,048.00)0.00 (43,048.00)
100-00000-34104 BUILDING PERMIT PLAN CHECK FEE (246,162.00)(265,941.00)0.00 (265,941.00)
12 of 16
7/17/2024
10:39 AM
Client:41390 - City of Corcoran
Engagement:2023A - CITY OF CORCORAN
Period Ending:12/31/2023
Trial Balance:5061 - TB
Workpaper:5070 - CLIENT GOVT TB
Account Description 1st PP-FINAL UNADJ JE Ref #AJE WPRef >FINAL
12/31/2022 12/31/2023 12/31/2023
100-00000-34109 OTHER BUILDING RELATED FEES (44,065.00)(74,902.00)0.00 (74,902.00)
100-00000-34110 CITY PLANNER REVIEW FEE (19,496.00)(14,889.00)0.00 (14,889.00)
100-00000-34300 PUBLIC WORKS PERMITS AND FEES (15,135.00)(20,120.00)0.00 (20,120.00)
100-00000-34301 DUST CONTROL (3,063.00)0.00 0.00 0.00
100-00000-34400 RECYCLING 1,200.00 (3,198.00)0.00 (3,198.00)
408-00000-36100 SPECIAL ASSESSMENTS (35,312.00)(32,451.00)0.00 1303 (32,451.00)
416-00000-36200 Miscellaneous Revenues (27,385.00)0.00 0.00 0.00
Subtotal [GOVCS] Charges for services (416,758.00)(454,549.00)0.00 (454,549.00)
Subgroup : [GOVOOperating grants
100-00000-32290 WETLAND PERMIT FEES (800.00)(3,000.00)0.00 (3,000.00)
100-00000-33418 MUN STATE AID STREETS - MAINT (157,694.00)(157,444.00)0.00 1353 (157,444.00)
100-00000-33615 COUNTY RECYCLING GRANT (13,846.00)(13,830.00)0.00 1353 (13,830.00)
416-00000-33620 OTHER COUNTY GRANTS AND AIDS (10,000.00)0.00 0.00 0.00
999-33500-000 MSA grants (479,566.00)135,826.00 0.00 135,826.00
Subtotal [GOVOG] Operating grants (661,906.00)(38,448.00)0.00 (38,448.00)
Subgroup : [GOVCCapital grants
100-00000-36100 SPECIAL ASSESSMENTS 0.00 (633.00)0.00 1303 (633.00)
312-00000-36100 SPECIAL ASSESSMENTS (93,091.00)(78,067.00)0.00 1303 (78,067.00)
408-00000-33418 MUN STATE AID STREETS - MAINT (31,899.00)(312,970.00)0.00 1353 (312,970.00)
408-00000-36232 DEVELOPER CONTRIBUTION (4,289,150.00)(2,267,178.00)(1,311,399.00)(3,578,577.00)
AJE - 100 (3,578,577.00)
AJE - 101 1,565,894.00
AJE - 101 701,284.00
419-00000-36232 DEVELOPER CONTRIBUTION 0.00 (1,123,813.00)(1,815,894.00)(2,939,707.00)
AJE - 101 (1,815,894.00)
434-00000-36232 Developer Contribution 0.00 0.00 (701,284.00)(701,284.00)
AJE - 101 (701,284.00)
999-43000-36100 Special Assesments 69,969.00 97,567.00 0.00 1303 97,568.00
Subtotal [GOVCG] Capital grants (4,344,171.00)(3,685,094.00)(3,828,577.00)(7,513,670.00)
Total [43000] Public Works 1,397,240.00 (1,580,337.00)(266,523.00)(1,538,108.00)
Group : [45000]Culture and Recreation
Subgroup : [EXP EExpenses
100-45100-50101 FULL-TIME EMPLOYEES - REGULAR 34,102.00 38,090.00 0.00 38,090.00
100-45100-50102 FULL-TIME EMPLOYEES - OVERTIME 0.00 14.00 0.00 14.00
100-45100-50121 PERA 2,558.00 2,858.00 0.00 2,858.00
100-45100-50122 FICA 2,252.00 2,486.00 0.00 2,486.00
100-45100-50126 MEDICARE 527.00 581.00 0.00 581.00
100-45100-50130 EMPLOYER PAID INSURANCE 5,490.00 4,588.00 0.00 4,588.00
100-45100-50207 TRAINING AND INSTRUCTIONAL SUPPLIES 537.00 5,055.00 0.00 5,055.00
100-45100-50210 OPERATING SUPPLIES 21,011.00 16,333.00 0.00 16,333.00
100-45100-50300 PROFESSIONAL SERVICES 2,087.00 4,536.00 0.00 4,536.00
100-45100-50365 WORKER'S COMPENSATION INSURANCE 3,940.00 4,082.00 0.00 4,082.00
100-45100-50417 UNIFORMS 0.00 144.00 0.00 144.00
100-45100-50433 DUES AND MEMBERSHIPS 285.00 485.00 0.00 485.00
100-45200-50101 FULL-TIME EMPLOYEES - REGULAR 47,440.00 51,561.00 0.00 51,561.00
100-45200-50102 FULL-TIME EMPLOYEES - OVERTIME 0.00 14.00 0.00 14.00
100-45200-50111 PART-TIME EMPLOYEES - REGULAR 0.00 9,193.00 0.00 9,193.00
100-45200-50121 PERA 2,433.00 2,858.00 0.00 2,858.00
100-45200-50122 FICA 3,160.00 3,891.00 0.00 3,891.00
100-45200-50126 MEDICARE 721.00 910.00 0.00 910.00
100-45200-50130 EMPLOYER PAID INSURANCE 11,573.00 9,625.00 0.00 9,625.00
100-45200-50210 OPERATING SUPPLIES 16,913.00 25,411.00 0.00 25,411.00
100-45200-50221 REPAIR AND MAINTENANCE SUPPLIES - EQ 27,441.00 43,644.00 0.00 43,644.00
100-45200-50300 PROFESSIONAL SERVICES 3,674.00 750.00 0.00 750.00
100-45200-50321 TELEPHONE 1,229.00 0.00 0.00 0.00
100-45200-50365 WORKER'S COMPENSATION INSURANCE 9,184.00 9,935.00 0.00 9,935.00
100-45200-50380 UTILITY SERVICES 8,545.00 4,946.00 0.00 4,946.00
100-45200-50381 ELECTRIC UTILITIES 1,836.00 1,742.00 0.00 1,742.00
100-45200-50382 WATER & SEWER 492.00 753.00 0.00 753.00
100-45200-50433 DUES AND MEMBERSHIPS 150.00 (25.00)0.00 (25.00)
100-45200-50530 IMPROVEMENTS OTHER THAN BLDGS 40,499.00 46,953.00 0.00 46,953.00
415-45200-50210 OPERATING SUPPLIES 235.00 740.00 0.00 740.00
415-45200-50300 PROFESSIONAL SERVICES 118.00 0.00 0.00 0.00
416-45200-50580 OTHER EQUIPMENT 0.00 16,698.00 0.00 1603 16,698.00
416-45200-50581 OTHER EQUIPMENT 251,668.00 0.00 0.00 0.00
999-45000-105 OPEB Expense (1,246.00)0.00 0.00 20,454.00
999-45000-420 Depr Exp. - culture & rec 25,740.00 25,358.00 0.00 1603 25,358.00
Subtotal [EXP EXPENSES] Expenses 524,594.00 334,209.00 0.00 354,663.00
Subgroup : [GOVCCharges for services
100-00000-34101 FACILITY RENTAL 357.00 0.00 0.00 0.00
100-00000-34790 RECREATION PROGRAMMING (51,940.00)(43,468.00)0.00 (43,468.00)
415-00000-36231 PARK DEDICATION FEES (1,677,416.00)(836,393.00)0.00 (836,393.00)
Subtotal [GOVCS] Charges for services (1,728,999.00)(879,861.00)0.00 (879,861.00)
Subgroup : [GOVOOperating grants
13 of 16
7/17/2024
10:39 AM
Client:41390 - City of Corcoran
Engagement:2023A - CITY OF CORCORAN
Period Ending:12/31/2023
Trial Balance:5061 - TB
Workpaper:5070 - CLIENT GOVT TB
Account Description 1st PP-FINAL UNADJ JE Ref #AJE WPRef >FINAL
12/31/2022 12/31/2023 12/31/2023
100-00000-33400 STATE GRANTS AND AIDS (40,499.00)(46,953.00)0.00 1353 (46,953.00)
415-00000-36230 DONATIONS 0.00 (5,622.00)0.00 (5,622.00)
Subtotal [GOVOG] Operating grants (40,499.00)(52,575.00)0.00 (52,575.00)
Total [45000] Culture and Recreation (1,244,904.00)(598,227.00)0.00 (577,773.00)
Group : [47000]Debt Service
Subgroup : [EXP EExpenses
309-47000-50600 DEBT SERVICE PRINICPAL 175,000.00 185,000.00 0.00 2253 185,000.00
309-47000-50610 DEBT SERVICE INTEREST 31,825.00 106,414.00 0.00 2253 106,414.00
309-47000-50620 FISCAL AGENTS' FEE 0.00 990.00 0.00 2252 990.00
311-43100-50600 DEBT SERVICE PRINICPAL 145,000.00 160,000.00 0.00 2253 160,000.00
311-43100-50610 DEBT SERVICE INTEREST 53,340.00 50,290.00 0.00 2253 50,290.00
311-43100-50620 FISCAL AGENTS' FEE 495.00 0.00 0.00 0.00
312-47000-50600 DEBT SERVICE PRINICPAL 230,000.00 235,000.00 0.00 2253 235,000.00
312-47000-50610 DEBT SERVICE INTEREST 33,580.00 28,930.00 0.00 2253 28,930.00
313-47000-50600 DEBT SERVICE PRINICPAL 70,000.00 75,000.00 0.00 2253 75,000.00
313-47000-50610 DEBT SERVICE INTEREST 32,475.00 30,300.00 0.00 2253 30,300.00
313-47000-50620 FISCAL AGENTS' FEE 0.00 495.00 0.00 2252 495.00
416-47000-50611 BOND ISSUANCE COSTS 65,220.00 0.00 0.00 0.00
434-47000-50611 Bond Issuance Costs 0.00 41,458.00 0.00 2261 41,458.00
999-47000-600 Bond principal (620,000.00)(655,000.00)0.00 2253 (655,000.00)
999-47000-610 Interest Exp 35,280.00 101,763.00 0.00 2253 101,762.00
999-47000-612 Premium Amortization (25,285.00)(50,680.00)0.00 2253 (50,680.00)
Subtotal [EXP EXPENSES] Expenses 226,930.00 309,960.00 0.00 309,959.00
Subgroup : [GOVCCharges for services
309-00000-39300 Bond Proceeds (44,970.00)0.00 0.00 0.00
314-47000-39300 Bond Proceeds 0.00 (123,356.00)0.00 2261 (123,356.00)
416-00000-39300 BOND PROCEEDS (1,755,030.00)0.00 0.00 0.00
416-00000-39320 Bond Premium Issued (73,100.00)0.00 0.00 0.00
419-00000-39300 Bond proceeds 0.00 (920,000.00)0.00 2261 (920,000.00)
434-00000-39300 Bond Proceeds 0.00 (2,716,644.00)0.00 2261 (2,716,644.00)
434-00000-39320 Bond Premium Issued 0.00 (406,391.00)0.00 2261 (406,391.00)
999-39300 Bond Proceeds 0.00 3,760,000.00 0.00 2261 3,760,000.00
999-39320 Bond Premium 0.00 406,391.00 0.00 2261 406,391.00
999-47000-39300 Bond proceeds 1,800,000.00 0.00 0.00 0.00
999-47000-39350 Premium Issued 73,100.00 0.00 0.00 0.00
Subtotal [GOVCS] Charges for services 0.00 0.00 0.00 0.00
Total [47000] Debt Service 226,930.00 309,960.00 0.00 309,959.00
Group : [601]Water
Subgroup : [EXP]Expenses
601-49400-50200 OFFICE SUPPLIES 135.00 285.00 0.00 285.00
601-49400-50207 TRAINING AND INSTRUCTIONAL SUPPLIES 2,494.00 828.00 0.00 828.00
601-49400-50210 OPERATING SUPPLIES 3,709.00 66,466.00 0.00 66,466.00
601-49400-50227 UTILITY SYSTEM MAINTENANCE SUPPLIES 90,032.00 58,850.00 0.00 58,850.00
601-49400-50300 PROFESSIONAL SERVICES 84,807.00 19,885.00 0.00 19,885.00
601-49400-50303 ENGINEERING FEES 0.00 354.00 0.00 354.00
601-49400-50304 LEGAL FEES 78.00 2,066.00 0.00 2,066.00
601-49400-50306 INSPECTIONS 4,021.00 8,694.00 0.00 8,694.00
601-49400-50310 OTHER PROFESSIONAL SERVICES 0.00 (55,481.00)61,124.00 5,643.00
AJE - 101 80,826.00
AJE - 101 (19,702.00)
601-49400-50311 WATER PURCHASED 194,109.00 335,443.00 (80,826.00)254,617.00
AJE - 101 (80,826.00)
601-49400-50322 POSTAGE 1,448.00 49.00 0.00 49.00
601-49400-50350 GENERAL NOTICES AND PUB INFO 495.00 132.00 0.00 132.00
601-49400-50360 INSURANCE 631.00 0.00 0.00 0.00
601-49400-50365 WORKER'S COMPENSATION INSURANCE 442.00 910.00 0.00 910.00
601-49400-50380 UTILITY SERVICES 3,726.00 2,619.00 0.00 2,619.00
601-49400-50381 ELECTRIC UTILITIES 639.00 179.00 0.00 179.00
601-49400-50400 REPAIR AND MAINTENANCE - CONTRACT 0.00 223.00 0.00 223.00
601-49400-50413 OFFICE EQUIPMENT RENTAL 426.00 568.00 0.00 568.00
601-49400-50420 DEPRECIATION 142,927.00 142,927.00 0.00 1603 142,928.00
601-49400-50430 MISCELLANEOUS EXPENSE 0.00 383,963.00 0.00 383,963.00
601-49400-50432 CREDIT CARD FEES 6,316.00 5,268.00 0.00 5,268.00
601-49400-50433 DUES AND MEMBERSHIPS 776.00 994.00 0.00 994.00
601-49400-50610 DEBT SERVICE INTEREST 55,831.00 572,936.00 0.00 2253 572,936.00
601-49400-50611 BOND ISSUANCE COSTS 248.00 240,204.00 0.00 2261 240,204.00
Subtotal [EXP] Expenses 593,290.00 1,788,362.00 (19,702.00)1,768,661.00
Subgroup : [CHG]Charges for services
601-00000-36400 REFUNDS/REIMBURSEMENTS (1,160.00)0.00 0.00 0.00
601-00000-37101 WATER METERS (80,753.00)(47,328.00)0.00 (47,328.00)
601-00000-37102 BULK WATER SALES (14,730.00)0.00 0.00 0.00
601-00000-37110 WATER RESIDENTIAL USAGE (390,203.00)(603,307.00)0.00 (603,307.00)
601-00000-37130 WATER COMMERCIAL/INDUSTRIAL (13,341.00)(23,870.00)0.00 (23,870.00)
601-00000-37150 WATER RECONNECT/DISCONNECT FEE (100.00)(200.00)0.00 (200.00)
601-00000-37155 MAPLE GROVE CONNECTION 0.00 (51,497.00)0.00 (51,497.00)
14 of 16
7/17/2024
10:39 AM
Client:41390 - City of Corcoran
Engagement:2023A - CITY OF CORCORAN
Period Ending:12/31/2023
Trial Balance:5061 - TB
Workpaper:5070 - CLIENT GOVT TB
Account Description 1st PP-FINAL UNADJ JE Ref #AJE WPRef >FINAL
12/31/2022 12/31/2023 12/31/2023
Subtotal [CHG] Charges for services (500,287.00)(726,202.00)0.00 (726,202.00)
Subgroup : [OPEROperating grants
601-00000-36200 MISCELLANEOUS REVENUES 0.00 (2,106.00)0.00 (2,109.00)
Subtotal [OPER] Operating grants 0.00 (2,106.00)0.00 (2,109.00)
Subgroup : [CAPGCapital grants
601-00000-36100 SPECIAL ASSESSMENTS (2,970.00)(4,013.00)0.00 1303 (4,013.00)
601-00000-37170 WATER CONNECTION CHARGE (371,256.00)(345,307.00)0.00 (345,307.00)
601-00000-37180 WATER TRUNK CHARGES (TLAC)(926,679.00)(1,228,368.00)0.00 (1,228,368.00)
Subtotal [CAPG] Capital grants (1,300,905.00)(1,577,688.00)0.00 (1,577,688.00)
Total [601] Water (1,207,902.00)(517,634.00)(19,702.00)(537,338.00)
Group : [602]Sewer
Subgroup : [EXP]Expenses
602-49450-50200 OFFICE SUPPLIES 150.00 123.00 0.00 123.00
602-49450-50207 TRAINING AND INSTRUCTIONAL SUPPLIES 0.00 2,540.00 0.00 2,540.00
602-49450-50210 OPERATING SUPPLIES 932.00 495.00 0.00 495.00
602-49450-50220 REPAIR AND MAINTENANCE SUPPLIES 430.00 161.00 0.00 161.00
602-49450-50300 PROFESSIONAL SERVICES 49,943.00 2,151.00 0.00 2,151.00
602-49450-50303 ENGINEERING FEES 4,498.00 2,086.00 0.00 2,086.00
602-49450-50306 INSPECTIONS 3,703.00 8,014.00 0.00 8,014.00
602-49450-50312 MCES SEWAGE TREATMENT 139,713.00 228,390.00 0.00 228,390.00
602-49450-50322 POSTAGE 1,426.00 0.00 0.00 0.00
602-49450-50350 GENERAL NOTICES AND PUB INFO 38.00 0.00 0.00 0.00
602-49450-50360 INSURANCE 479.00 0.00 0.00 0.00
602-49450-50365 WORKER'S COMPENSATION INSURANCE (287.00)761.00 0.00 761.00
602-49450-50380 UTILITY SERVICES 2,095.00 2,712.00 0.00 2,712.00
602-49450-50381 ELECTRIC UTILITIES 3,036.00 2,368.00 0.00 2,368.00
602-49450-50400 REPAIR AND MAINTENANCE - CONTRACT 2,474.00 4,573.00 0.00 4,573.00
602-49450-50413 OFFICE EQUIPMENT RENTAL 426.00 568.00 0.00 568.00
602-49450-50420 DEPRECIATION 208,951.00 208,951.00 0.00 1603 208,951.00
602-49450-50430 MISCELLANEOUS EXPENSE 0.00 127,403.00 0.00 127,403.00
602-49450-50432 CREDIT CARD FEES 4,661.00 7,716.00 0.00 7,716.00
602-49450-50530 IMPROVEMENTS OTHER THAN BLDGS 26,190.00 0.00 0.00 0.00
602-49450-50610 DEBT SERVICE INTEREST 39,754.00 37,299.00 0.00 2253 37,299.00
602-49450-50611 BOND ISSUANCE COSTS 248.00 0.00 0.00 0.00
Subtotal [EXP] Expenses 488,860.00 636,311.00 0.00 636,311.00
Subgroup : [CHG]Charges for services
602-00000-37210 SEWER RESIDENTIAL (418,767.00)(576,671.00)0.00 (576,671.00)
602-00000-37230 SEWER COMMERCIAL/INDUSTRIAL (24,756.00)(22,528.00)0.00 (22,528.00)
602-00000-37250 SEWER RECONNECT/DISCONNECT FEE (100.00)(200.00)0.00 (200.00)
Subtotal [CHG] Charges for services (443,623.00)(599,399.00)0.00 (599,399.00)
Subgroup : [OPEROperating grants
602-00000-36200 MISCELLANEOUS REVENUES (7,262.00)(17,824.00)(34,790.00)(52,614.00)
AJE - 101 (34,790.00)
Subtotal [OPER] Operating grants (7,262.00)(17,824.00)(34,790.00)(52,614.00)
Subgroup : [CAPGCapital grants
602-00000-36100 SPECIAL ASSESSMENTS (742.00)(1,003.00)0.00 1303 (1,003.00)
602-00000-37275 SEWER ACCESS CHARGES-CITY (363,001.00)(322,778.00)0.00 (322,778.00)
602-00000-37280 SEWER TRUNK CHARGES (250,218.00)(436,544.00)0.00 (436,544.00)
Subtotal [CAPG] Capital grants (613,961.00)(760,325.00)0.00 (760,325.00)
Total [602] Sewer (575,986.00)(741,237.00)(34,790.00)(776,027.00)
Group : [603]Storm
Subgroup : [EXP]Expenses
604-43160-50381 ELECTRIC UTILITIES 0.00 500.00 (500.00)2252 0.00
AJE - 100 (500.00)
Subtotal [EXP] Expenses 0.00 500.00 (500.00)0.00
Total [603] Storm 0.00 500.00 (500.00)0.00
Group : [PTAX - G Property taxes, levied for general purposes
Subgroup : [GOVAGovernmental Activities
100-00000-31000 GENERAL PROPERTY TAXES (5,099,598.00)(6,233,945.00)0.00 1153 (6,233,945.00)
100-00000-31020 DELINQUENT PROPERTY TAXES (49,456.00)0.00 0.00 0.00
100-00000-33426 AGRICULTURAL MARKET VALUE CREDIT (28,649.00)(22,026.00)0.00 1353 (22,026.00)
Subtotal [GOVACT] Governmental Activities (5,177,703.00)(6,255,971.00)0.00 (6,255,971.00)
Subgroup : [CONVConversion Fund
999-41900-31020 Property Tax Levy - general 41,017.00 (7,934.00)0.00 (7,934.00)
Subtotal [CONV] Conversion Fund 41,017.00 (7,934.00)0.00 (7,934.00)
Total [PTAX - GEN] Property taxes, levied for general purposes (5,136,686.00)(6,263,905.00)0.00 (6,263,905.00)
Group : [PTAX - D Property taxes, levied for debt service
Subgroup : [GOVAGovernmental Activities
309-00000-31000 GENERAL PROPERTY TAXES (225,488.00)(220,920.00)0.00 1153 (220,920.00)
15 of 16
7/17/2024
10:39 AM
Client:41390 - City of Corcoran
Engagement:2023A - CITY OF CORCORAN
Period Ending:12/31/2023
Trial Balance:5061 - TB
Workpaper:5070 - CLIENT GOVT TB
Account Description 1st PP-FINAL UNADJ JE Ref #AJE WPRef >FINAL
12/31/2022 12/31/2023 12/31/2023
311-00000-31000 GENERAL PROPERTY TAXES (222,484.00)(224,375.00)0.00 1153 (224,375.00)
313-00000-31000 GENERAL PROPERTY TAXES (111,746.00)(359,008.00)0.00 1153 (359,008.00)
Subtotal [GOVACT] Governmental Activities (559,718.00)(804,303.00)0.00 (804,303.00)
Total [PTAX - DEBT] Property taxes, levied for debt service (559,718.00)(804,303.00)0.00 (804,303.00)
Group : [FRAN]Franchise fees
Subgroup : [GOVAGovernmental Activities
100-00000-38050 CABLE FRANCHISE FEE (62,153.00)(66,865.00)0.00 (66,865.00)
Subtotal [GOVACT] Governmental Activities (62,153.00)(66,865.00)0.00 (66,865.00)
Total [FRAN] Franchise fees (62,153.00)(66,865.00)0.00 (66,865.00)
Group : [GRANT]Grants and aids not restricted
Subgroup : [GOVTGovernmental activities
100-00000-39101 SALE OF ASSETS (63,858.00)(1,515.00)0.00 (1,515.00)
999-33439-000 PERA Pension Other Revenue (40,354.00)0.00 0.00 2151 (4,650.00)
Subtotal [GOVT] Governmental activities (104,212.00)(1,515.00)0.00 (6,165.00)
Total [GRANT] Grants and aids not restricted (104,212.00)(1,515.00)0.00 (6,165.00)
Group : [GAIN ON Sale of Assets
Subgroup : [GOVTGovernmental activities
408-00000-39101 SALE OF ASSETS (670,557.00)0.00 0.00 0.00
416-00000-39101 SALE OF ASSETS (10,708.00)(24,884.00)0.00 1603 (24,884.00)
999-39101-000 Gain on sale of Capital Assets 28,600.00 2,338.00 0.00 2,338.00
Subtotal [GOVT] Governmental activities (652,665.00)(22,546.00)0.00 (22,546.00)
Total [GAIN ON SALE OF ASSET] Sale of Assets (652,665.00)(22,546.00)0.00 (22,546.00)
Group : [49999]prior period adjustment
Subgroup : [GOVAGovernmental Activities
408-00000-39999 Prior Period Adjustment 0.00 0.00 (331,076.00)1403 (331,076.00)
AJE - 100 (331,076.00)
Subtotal [GOVACT] Governmental Activities 0.00 0.00 (331,076.00)(331,076.00)
Total [49999] prior period adjustment 0.00 0.00 (331,076.00)(331,076.00)
Sum of Account Groups 3,945,790.00 (746,015.00)83,576.00 189,261.00
Net (Income) Loss (11,585,032.00)(11,529,310.00)(3,861,367.00)(15,390,678.00)
16 of 16
7/17/2024
10:42 AM
Client:41390 - City of Corcoran
Engagement:2023A - CITY OF CORCORAN
Period Ending:12/31/2023
Trial Balance:5061 - TB
Workpaper:Reclassifying Journal Entries Report
Account Description W/P Ref Debit Credit
2171
999-41000-105 OPEB Expense 198,361.00
999-42000-105 OPEB Expense 377,771.00
999-43000-105 OPEB Expense 173,648.00
999-45000-105 OPEB Expense 20,454.00
999-23800-000 OPEB Liability 770,234.00
Total 770,234.00 770,234.00
2502
100-00000-36200 MISCELLANEOUS REVENUES 1.00
415-00000-25300 UNRESERVED FUND BALANCE 1.00
601-00000-25300 UNRESERVED FUND BALANCE 2.00
601-49400-50420 DEPRECIATION 1.00
999-43000-36100 Special Assesments 1.00
100-00000-25300 UNRESERVED FUND BALANCE 1.00
415-00000-36210 INTEREST EARNINGS 1.00
601-00000-36200 MISCELLANEOUS REVENUES 3.00
999-22210-000 Deferred revenue-SA 1.00
Total 6.00 6.00
2151
999-15699-000 Deferred Outflows of Pension Resources (DOR)182,026.00
999-23999-000 Pension Liability (LIAB)251,287.00
999-23999-000 Pension Liability (LIAB)1,585,533.00
999-41000-129 Pension Expense 76,457.00
999-42000-129 Pension Expense 53,206.00
999-42000-129 Pension Expense 445,792.00
999-43000-129 Pension Expense 102,045.00
999-15699-000 Deferred Outflows of Pension Resources (DOR)146,889.00
999-22299-000 Deferred Inflows of Pension Resources (DIR)335,948.00
999-22299-000 Deferred Inflows of Pension Resources (DIR)2,208,859.00
999-33439-000 PERA Pension Other Revenue 158.00
999-33439-000 PERA Pension Other Revenue 4,492.00
Total 2,696,346.00 2,696,346.00
5060
999-41000-100 Severance Exp - general 1.00
999-47000-610 Interest Exp 1.00
Total 1.00 1.00
2103
999-41000-100 Severance Exp - general 9,562.00
999-42000-100 Severance Exp - public safety 34,195.00
999-43000-100 Severance Exp - public works 33,058.00
999-22800-000 Severance Payable- Current 33,798.00
999-23900-000 Compensated Absences - Noncurrent 43,017.00
Total 76,815.00 76,815.00
Total Reclassifying Journal Entries 3,543,402.00 3,543,402.00
Total All Journal Entries 3,543,402.00 3,543,402.00
Reclassifying Journal Entries JE # 5
Accounting - Entry to adjust Compensated Payable
Reclassifying Journal Entries
Reclassifying Journal Entries JE # 1
Accounting - Entry to record Opeb Expense
Reclassifying Journal Entries JE # 4
Accounting - Rounding
Reclassifying Journal Entries JE # 2
Accounting - Entry to round up ending fund balances
Reclassifying Journal Entries JE # 3
Accounting - Entry to adjust net pension liability and related deferred inflows/outflows of resources.
1 of 2
Agenda Attachment Item: 7e6.
7/17/2024
10:42 AM
2 of 2
7/17/2024
10:44 AM
Client:41390 - City of Corcoran
Engagement:2023A - CITY OF CORCORAN
Period Ending:12/31/2023
Trial Balance:5061 - TB
Workpaper:Adjusting Journal Entries Report
Account Description W/P Ref Debit Credit
1402
401-00000-10100 CASH 670,557.00
408-43100-50700 TRANSFERS 670,557.00
401-00000-39203 TRANSFER FROM OTHER FUND 670,557.00
408-00000-10100 CASH 670,557.00
Total 1,341,114.00 1,341,114.00
2502
408-00000-25300 UNRESERVED FUND BALANCE 331,076.00
408-00000-39999 Prior Period Adjustment 331,076.00
Total 331,076.00 331,076.00
2054
100-42400-50300 PROFESSIONAL SERVICES 249,341.00
100-00000-20201 BUILDING PERMITS PAYABLE 249,341.00
Total 249,341.00 249,341.00
2202
100-00000-22203 UNAVAILABLE REVENUE 2,418,664.00
408-00000-13200 DUE FROM OTHER GOVERNMENTS 2,418,664.00
100-00000-13200 DUE FROM OTHER GOVERNMENTS 2,418,664.00
408-00000-22203 Deferred Revenue MSA 2,418,664.00
Total 4,837,328.00 4,837,328.00
2053
408-48010-50303 ENGINEERING FEES 46,394.00
408-00000-20200 ACCOUNTS PAYABLE 46,394.00
Total 46,394.00 46,394.00
5060
100-41920-50210 OPERATING SUPPLIES 11,895.00
210-00000-10100 CASH 11,895.00
100-00000-10100 CASH 11,895.00
210-41920-50300 PROFESSIONAL SERVICES 11,895.00
Total 23,790.00 23,790.00
5060
100-41900-50381 ELECTRIC UTILITIES 500.00
604-00000-10100 CASH 500.00
100-00000-10100 CASH 500.00
604-43160-50381 ELECTRIC UTILITIES 500.00
Total 1,000.00 1,000.00
2050
408-48010-50530 IMPROVEMENTS OTHER THAN BLDGS 3,578,577.00
408-00000-36232 DEVELOPER CONTRIBUTION 3,578,577.00
Total 3,578,577.00 3,578,577.00
2202
408-00000-22203 Deferred Revenue MSA 2,418,664.00
434-00000-13200 DUE FROM OTHER GOVERNMENTS 2,418,664.00
408-00000-13200 DUE FROM OTHER GOVERNMENTS 2,418,664.00
434-00000-22203 DEFERRED REVENUE - MSA 2,418,664.00
Total 4,837,328.00 4,837,328.00
1603
408-00000-20610 RETAINAGE PAYABLE 204,698.00
Adjusting Journal Entries JE # 1008
Acounting - Entry to record escrow activity in pavement management fund
Adjusting Journal Entries JE # 1009
Accounting - Amendment/adjusting entry 1004 to show MSA receivable as City Center
drive based on bond documents
Adjusting Journal Entries JE # 1010
Audit - Entry to correct allocation of retainage for City Center project and double
recording of Park construction retainage
Adjusting Journal Entries JE # 1007
Accounting - Entry to reclassify immaterial expense from new street lighting fund for
financial reporting.
Adjusting Journal Entries
Adjusting Journal Entries JE # 1003
Accounting - Entry to record adjustments to permit payable
Adjusting Journal Entries JE # 1006
Accounting - Entry to reconcile ARPA fund to end with zero balances.
Adjusting Journal Entries JE # 1001
Accounting - Transfer to record sale of St. Therese property in Pavement Management
fund (408).
Adjusting Journal Entries JE # 1002
Audit - Prior period adjustment to correct fund coding of escrows from the prior years.
Adjusting Journal Entries JE # 1005
Accounting - Entry to record Additional AP
Adjusting Journal Entries JE # 1004
Accounting - Entry to reclassify MSA deferred balance
1 of 2
Agenda Attachment Item: 7e7.
7/17/2024
10:44 AM
434-48010-50530 Improvements other than buildings 141,781.00
408-48010-50530 IMPROVEMENTS OTHER THAN BLDGS 204,698.00
434-00000-20610 Retainage Payable 141,781.00
Total 346,479.00 346,479.00
1603
408-00000-10100 CASH 37,492.00
434-48010-50530 Improvements other than buildings 37,492.00
408-48010-50530 IMPROVEMENTS OTHER THAN BLDGS 37,492.00
434-00000-10100 CASH 37,492.00
Total 74,984.00 74,984.00
2053
602-00000-20800 DUE TO OTHER GOVERNMENTS 34,790.00
602-00000-36200 MISCELLANEOUS REVENUES 34,790.00
Total 34,790.00 34,790.00
5060
100-00000-22205-056 ESCROWS 250,000.00
100-00000-34103 ZONING & SUBDIVISION FEES 2,000.00
408-00000-36232 DEVELOPER CONTRIBUTION 1,565,894.00
419-00000-10100 CASH 1,815,894.00
100-00000-10100 CASH 250,000.00
100-00000-22205 ESCROWS 2,000.00
408-00000-10100 CASH 1,565,894.00
419-00000-36232 DEVELOPER CONTRIBUTION 1,815,894.00
Total 3,633,788.00 3,633,788.00
5060
408-00000-36232 DEVELOPER CONTRIBUTION 701,284.00
408-48010-50700 Transfers 316,657.00
434-00000-10100 CASH 1,017,941.00
601-00000-15500 Prepaid Items 19,702.00
601-49400-50310 OTHER PROFESSIONAL SERVICES 80,826.00
408-00000-10100 CASH 1,017,941.00
434-00000-36232 Developer Contribution 701,284.00
434-00000-39203 Transfers from Other Fund 316,657.00
601-49400-50310 OTHER PROFESSIONAL SERVICES 19,702.00
601-49400-50311 WATER PURCHASED 80,826.00
408-00000-10100 CASH
408-48010-50530 IMPROVEMENTS OTHER THAN BLDGS
434-00000-10100 CASH
434-48010-50530 Improvements other than buildings
Total 2,136,410.00 2,136,410.00
5060
100-00000-10100 CASH 602,600.00
100-49360-50720 Operating Transfers 648,981.00
401-00000-10100 CASH 648,981.00
601-49400-50720 INTERFUND TRANSFERS 292,200.00
602-49450-50720 INTERFUND TRANSFERS 310,400.00
100-00000-10100 CASH 648,981.00
100-00000-39203 TRANSFER FROM OTHER FUND 602,600.00
401-00000-39201 TRANSFER FROM GENERAL FUND 648,981.00
601-00000-10100 CASH 292,200.00
602-00000-10100 CASH 310,400.00
Total 2,503,162.00 2,503,162.00
Total Adjusting Journal Entries 23,975,561.00 23,975,561.00
Total All Journal Entries 23,975,561.00 23,975,561.00
Adjusting Journal Entries JE # 1014
Accounting - Subsequent PBC entries (88-90, 92-93)
Adjusting Journal Entries JE # 1015
Accounting - Transfers entries 91, 93
Adjusting Journal Entries JE # 1011
Audit - Entry to alocate all expenses for city center to fund 434
Adjusting Journal Entries JE # 1012
Accounting - Entry to adjust DTOG fund 602 balance (85)
Adjusting Journal Entries JE # 1013
Accounting - Subsequent entries from prep binder (84, 86, 87)
2 of 2
Executive Governance
Summary
City of Corcoran
Corcoran, Minnesota
For the year ended December 31, 2023
Agenda Attachment Item: 7e8.
July 9, 2024
Honorable Mayor, and City Council
City of Corcoran, Minnesota
We have audited the financial statements of the governmental activities, business-type activities, each major fund and the
aggregate remaining fund information of the City of Corcoran, Minnesota (the City), for the year ended
December 31, 2023. Professional standards require that we provide you with information about our responsibilities under
generally accepted 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 July 9, 2024. Professional standards also require that
we provide you the following information related to our audit.
Significant Audit Findings
In planning and performing our audit of the financial statements, we considered the City's internal control over financial
reporting (internal control) as a basis for designing the audit procedures that are appropriate in the circumstances for the
purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the
effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s
internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees,
in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely
basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a
reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented or detected
and corrected on a timely basis. We did not identify any deficiencies in internal control that we consider to be material
weaknesses. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less
severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not
designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and
therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed
below, we identified a deficiency in internal control that we consider to be a significant deficiency described below as
findings 2023-001 and 2023-002 to be significant deficiencies and findings 2023-003, 2023-004, 2023-005 to be material
weaknesses.
2
2023-001 Preparation of Financial Statements
Condition: As in prior years, we were requested to draft the audited financial statements and related
footnote disclosures as part of our regular audit services. Ultimately, it is management’s
responsibility to provide for the preparation of your statements and footnotes, and the
responsibility of the auditor to determine the fairness of presentation of those statements. From
a practical standpoint we do both for you at the same time in connection with our audit. This is
not unusual for us to do with organizations of your size. It is our responsibility to inform you that
this deficiency could result in a material misstatement to the financial statements that could have
been prevented or detected by your management. Essentially, the auditors cannot be part of your
internal control process.
Criteria: Internal controls should be in place to provide reasonable assurance over financial reporting.
Cause: From a practical standpoint we do both for you at the same time in connection with our audit.
This is not unusual for us to do with organization of your size.
Effect: The effectiveness of the internal control system relies on enforcement by management. The
effect of deficiencies in internal controls can result in undetected errors in financial reporting.
Recommendation: It is your responsibility to make the ultimate decision to accept this degree of risk associated with
this condition because of cost or other considerations. As in prior years, we have instructed
management to review a draft of the auditor prepared financials in detail for their accuracy; we
have answered any questions they might have, and have encouraged research of any accounting
guidance in connection with the adequacy and appropriateness of classification of disclosure in
your statements. We are satisfied that the appropriate steps have been taken to provide you with
the completed financial statements. While the City is reviewing the financial statements we
recommend the City agree its financial software to the numbers reported in the financial
statements.
Management Response:
For now, the City’s management accepts the degree of risk associated with this deficiency and thoroughly reviews a draft
of the financial statements.
3
2023-002 Limited Segregation of Duties
Condition: During our audit, we reviewed procedures over cash disbursements, receipts, journal entries, and
financial reporting and found the City to have limited segregation of duties related to these
transaction cycles.
Criteria: There are four general categories of duties: authorization, custody, record keeping and
reconciliation. In an ideal system, different employees perform each of these four major
functions. In other words, no one person has control of two or more of these responsibilities.
Cause: The City had a limited number of staff for a significant portion of the year due to turnover
resulting in difficulty properly segregating duties in these transaction cycles. The Accountant
performed two or more of the general categories of duties in each of the transaction cycles
identified.
Effect: The existence of this limited segregation of duties increases the risk of fraud.
Recommendation: We recommend the City review and analyze its internal controls as staffing has changed, and
implement changes and compensating controls considered necessary. We also recommend the
City continue to review and implement a process for approving journal entries.
Management Response:
Management recognizes that with the turnover throughout the year, the reliance on oversight by management and the City
Council to monitor this deficiency. This City has been actively attempting to fill the vacant positions and hopes to have the
finding corrected in the future audit year.
2023-003 Material Year-end Audit Adjustments
Condition: During our audit, adjustments were needed to correct year-end balances in escrows and
adjustments to prior periods. We believe the City did not properly monitor the internal financial
statements to ensure there are no material exclusions or corrections.
Criteria: Such adjustments were needed to correct year-end balances. Material year-end audit
adjustments were needed to adjust balance sheet accounts to correct beginning fund balances
and escrows payables.
Cause: City staff has not prepared a year-end trial balance reflecting all necessary accruals and year-end
adjustments without auditor assistance.
Effect: This indicates that it would be likely that a misstatement may occur and not be detected by the
City’s systems of internal control. The audit firm cannot serve as a compensating control over
this deficiency.
Recommendation: We recommend management review each journal entry, obtain an understanding of why the entry
was necessary and modify current procedure to ensure that future corrections are not needed.
Management Response:
City management will review each journal entry and moving forward, the City will strive to complete all adjustments prior
to the start of audit fieldwork.
4
2023-004 Developer Escrow Tracking and Reconciliation
Condition: It was noted again during audit fieldwork that a detailed listing of developer escrow accounts was
not available and individual balances from the ending total are unknown.
Criteria: The City has a number of developers and other escrows held for ongoing projects. Escrow funds
are received to cover the planning, legal, engineering, and any other City cost that a developer
incurs. The balances need to be reconciled monthly to ensure sufficient resources are available
when projects are completed and to ensure the City is not incurring costs over the escrow
received.
Cause: It appears that reconciliations have not been completed for individual accounts on a monthly or
periodic basis.
Effect: The effect of uncertainty in individual balances could lead to shortfall of resources or loss to the
City. The uncertainty could also have an effect on other revenue and expense activity in the City
General or capital funds.
Recommendation: We recommend that the City review current processes and procedures for escrows. This includes
monitoring deposits received in advance of any activity and tracking expenses for individual
developers and other escrows to ensure the balance is accurate at year-end. This policy should
also address service charges for any account that does become negative. We recommend that
the City continue to reconcile balances monthly.
Management Response:
The City is currently working to refine its processes for escrow accounting. Going forward, the City will reconcile the
balances regularly.
2023-005 Timely Bank Reconciliations
Condition: During our audit we noted bank reconciliations were not completed in time. The 2023 bank
reconciliations were fully completed in April of 2024.
Criteria: Internal controls and procedures should be in place to provide reasonable assurance over the
reliability of financial records and reporting.
Cause: Unknown.
Effect: Without bank and investment reconciliations completed in a timely manner, the accuracy of
monthly financial information may not be accurate and allow for errors or incomplete information
to go unnoticed longer.
Recommendation: We recommend bank reconciliations be completed within 15 days of month end and the City
finance software be utilized for financial reporting. This will allow for more efficient processes
and more accurate financial information. Also, we recommend, upon completion of the
reconciliations, that someone other than the finance director review, initial and date.
Management Response:
The City has corrected the issue of reconciling the bank monthly with the accounting software and will look to eliminate
the finding in the future audit period.
5
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free of material
misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, grant
agreements, and other matters noncompliance with which could have a direct and material effect on the financial
statements. However, providing an opinion on compliance with those provisions was not an objective of our audit. While
our audit provides a reasonable basis for our opinion, it does not provide a legal determination on the City’s compliance
with those requirements. The results of our tests disclosed no instances of noncompliance or other matters that are
required to be reported in accordance with Government Auditing Standards or Minnesota statutes.
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 the year ended December 31, 2023. We noted no
transactions entered into by the governmental unit during the year for which there is a lack of authoritative guidance or
consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management and are based on
management’s knowledge and experience about past and current events and assumptions about future events. Certain
accounting estimates are particularly sensitive because of their significance to the financial statements and because of
the possibility that future events affecting them may differ significantly from those expected. The most sensitive
estimates affecting the financial statements are included below:
•Management’s estimate of depreciation is based on estimated useful lives of the assets. Depreciation is
calculated using the straight-line method.
•Allocations of gross wages and payroll benefits are approved by City Council within the City’s budget and are
derived from each employee’s estimated time to be spent servicing the respective functions of the City. These
allocations are also used in allocating accrued compensated absences payable.
•Management’s estimate of its OPEB liability is based on several factors including, but not limited to, anticipated
retirement age for active employees, life expectancy, turnover, and healthcare cost trend rate.
•Management’s estimate of its pension liability is based on several factors including, but not limited to, anticipated
investment return rate, retirement age for active employees, life expectancy, salary increases and form of annuity
payment upon retirement.
We evaluated the key factors and assumptions used to develop these estimates in determining that they are reasonable in
relation to the financial statements taken as a whole. The disclosures in the financial statements are neutral, consistent,
and clear. Certain financial statement disclosures are particularly sensitive because of their significance to financial
statement users.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than
those that are trivial, and communicate them to the appropriate level of management. Management has corrected all such
misstatements. We assisted in preparing a number of year end accounting entries. These were necessary to adjust the
City’s records at year end to correct ending balances. The City should establish more detailed processes and procedures
to reduce the total number of entries in each category. Material misstatements detected as a result of audit procedures
related to escrow tracking were corrected by management.
6
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a financial accounting,
reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial
statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our
audit.
Management Representations
We have requested certain representations from management that are included in the management representation letter
dated July 9, 2024.
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 required supplementary information (RSI) (Management’s Discussion and
Analysis, the Schedules of Employer’s Share of the Net Pension Liability, the Schedules of Employer’s Contributions, and
the Schedule of Changes in Net Pension Liability (Asset) and Related Ratios), Schedule of changes in the City's OPEB
Liability and related ratios, which is information 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 supplementary information (combining and individual fund financial statements ) 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 or statistical sections, which accompany the financial
statements but is not RSI. We did not audit or perform other procedures on this other information and we do not express
an opinion or provide any assurance on it.
7
Future Accounting Standard Changes
The following Governmental Accounting Standards Board (GASB) Statements have been issued and may have an impact
on future City’s financial statements: (1)
GASB Statement No. 100 - Accounting Changes and Error Corrections Effective: 12/31/2024
GASB Statement No. 101 - Compensated Absences Effective: 12/31/2024
GASB Statement No. 102 – Certain Risk Disclosures Effective: 12/31/2025
Further information on upcoming GASB pronouncements.
* * * * *
Restriction on Use
This communication is intended solely for the information and use of the City Council, management and the Minnesota
Office of the State Auditor and is not intended and should not be used by anyone other than those specified parties.
Our audit would not necessarily disclose all weaknesses in the system because it was based on selected tests of the
accounting records and related data. The comments and recommendations in the report are purely constructive in nature
and should be read in this context.
If you have any questions or wish to discuss any of the items contained in this letter, please feel free to contact us at you r
convenience. We wish to thank you for the continued opportunity to be of service and for the courtesy and cooperation
extended to us by your staff.
Abdo
Minneapolis, Minnesota
July 9, 2024
8
City of Corcoran, Minnesota
Summary Financial Report
Revenues and Expenditures For General Operations
Governmental Funds
For the Years Ended December 31, 2023 and 2022
2023 2022
Revenues
Taxes 7,105,113$ 5,799,574$ 22.51 %
Licenses and permits 1,733,964 1,202,139 44.24
Intergovernmental 1,663,827 416,211 299.76
Charges for services 1,034,775 1,824,839 (43.29)
Fines and forfeitures 29,748 21,979 35.35
Special assessments 111,151 128,403 (13.44)
Interest on investments 847,268 98,669 758.70
Miscellaneous 7,354,296 4,715,826 55.95
Total Revenues 19,880,142$ 14,207,640$ 39.93 %
Per Capita 2,676$ 2,124$ 25.95 %
Expenditures
Current
General government 2,027,899$ 1,677,996$ 20.85 %
Public safety 3,938,771 3,147,675 25.13
Public works 1,928,963 2,110,098 (8.58)
Culture and recreation 244,460 207,580 17.77
Capital outlay
General government 79,429 104,423 (23.94)
Public safety 115,354 311,892 (63.01)
Public works 10,975,711 5,963,828 84.04
Culture and recreation 64,391 292,520 (77.99)
Debt service
Principal 655,000 620,000 5.65
Interest and other charges 258,877 216,935 19.33
Total Expenditures 20,288,855$ 14,652,947$ 38.46 %
Per Capita 2,731$ 2,191$ 24.64 %
Total Long-term Indebtedness 12,526,779$ 9,066,068$ 38.17 %
Per Capita 1,686 1,356
General Fund Balance - December 31 4,583,828$ 3,087,707$ 48.45 %
Per Capita 617 462
The purpose of this report is to provide a summary of financial information concerning the City of Corcoran to interested
citizens. The complete financial statements may be examined at City Hall, 8200 County Road 116, Corcoran, MN 55340.
Questions about this report should be directed to Jessica Beise, Interim City Administrator at (763) 400 7029.
Percent
Total Increase
(Decrease)
Agenda Attachment Item: 7e9.
STAFF REPORT Agenda Item: 7f.
Council Meeting
July 25, 2024
Prepared By
Jay Tobin
Topic
Business Hours and Meeting Schedules
Action Required
Decision
Summary
Business Hours:
The City began a pilot program of modified customer service hours at City Hall on May
27, 2024 which is set to end on September 6, 2024. City Hall customer service hours were
be adjusted to 8:00am to 5:00pm Monday to Thursday and 8:00am to Noon on Fridays
with the intention of increasing opportunities for customers to engage with staff as needed
for an extra hour in the early evening four days each week, while ensuring that on Fridays
someone at city hall’s front desk was available to field and answer questions, take
notes/messages, and provide directions to customers as needed. While there has not
evident significant impact for customers, the minor adjustment has resulted in an increased
flexibility for staff which is reported as appreciated and beneficial. Consequentially, staff
request that Council approve the pilot customer service hours as permanent customer
service hours for City Hall.
Meeting Schedules:
Staff has asked City Council Members, and the Commissioners for the Planning and
Parks & Trails Commissions, to complete a survey to address two potential opportunities
to improve “efficient and effective service delivery” (a City of Corcoran Value) by: 1)
assessing the value of directing elected and appointed officials to attend meetings as
liaisons (specifically - Commissioners at Council meetings and vice versa) versus having
staff serve in that liaison role to maximize the return on the time invested by these busy
volunteers as staff is already attending these meetings, and 2) consider the benefits of
shifting scheduled meetings from the 2nd and 4th Thursday to the 2nd and 4th Tuesday.
The survey for Commissioners and Council Members closes on Sunday, July 21, 2024
and the results will be added to the packet once complete.
Staff is recommending that Council approve: a) making pilot customer service hours
permanent, b) staff begin serving in the liaison roles relieving Council Members and
Commissioners of the responsibility to attend meetings in that role, and c) City Council and
Commission meetings shift to the 2nd and 4th Tuesday of the month beginning October 1,
2024.
Recommendation
Staff recommend approval of actions as listed above.
Council Action
1. Approve actions as recommended by Staff.
2. Modify staff recommendations.
3. Decline to approve all actions as recommended by Staff.
3. Request staff to further review alternatives.
STAFF REPORT Agenda Item: 7g.
Council Meeting
July 25, 2024
Prepared By
Nalisha Williams
Topic
Cobra Administration Proposal
Action Required
Decision
Summary
The Administration Department proposes outsourcing COBRA Administration to a third-
party. This would take the administrative and compliance burden off the City. A third-party
COBRA Administrator would provide compliance support, necessary documentation, and
works directly with COBRA participants.
Financial/Budget
The Medsurety proposal includes administration fees up to 40 benefit eligible employees at
$460 annually.
There would be a net-zero impact to the 2024 budget and would be included in the
proposed 2025 budget.
Recommendation
Staff recommends approving the Medsurety proposal for COBRA Administration.
Council Action
1.Approve the Medsurety Proposal for Cobra Administration
2.Approve the BenefitsExtra, Inc. for Cobra Administration
3.Decline the proposed actions
4.Direct staff to review alternatives
Attachments
1.Medsurety Proposal
2.BenefitsExtra, Inc. Proposal
Abigail Johnson, Sales Executive
ajohnson@medsurety.com
952.207.2539
Please contact me with any questions.
Administration Proposal
City of Corcoran
Corcoran, MN
Anticipated start date: 06/01/2024
Benefit Eligible: 35
Agenda Attachment Item: 7g1.
Our Services
We focus on eliminating vendor fatigue for employers by providing more services and managing
them through a dedicated account management model. We provide a single user experience for
all account-based beneflts and support thousands of plan designs for the entire suite of
Consumer Directed Healthcare accounts all on one platform. We streamline the administration,
funding, purchasing, and payment processes required for informed healthcare flnancial decision
making.
We are the complete solution for all industries, employers of all sizes, individuals, and partners.
MEDSURETY understands that HR teams handle more than just beneflts and often spend
numerous hours managing multiple service providers that takes time away from strategic
organizational initiatives. For this reason, MEDSURETY provides additional HR resources to save
you time and money with our market competitive services.
One robust platform.
Experienced implementation.
Seamless and quiet experience.
All your product and service needs.
Our Plan Offerings
We offer the only solution that provides a single end -to-end user experience for administering
reimbursement accounts coupled with a user experience that removes the complexity from
decision making and streamlines health care management for consumers.
TAX-DEFERRED ACCOUNTS
HSA
VEBA/ FUNDED HRA
MEDICAL FSA
LIMITED PURPOSE FSA
DEPENDENT CARE ASSISTANCE
HRA
ICHRA
QSEHRA
TRANSIT & PARKING
ADMINISTRATIVE SERVICES
FEDERAL COBRA
STATE CONTINUATION
RETIREE BILLING
DIRECT BILLING
ELIGIBILITY ADMINISTRATION
HR RESOURCES
PREMIUM ONLY PLANS
PREMIUM ONLY PLAN w/ HSA
SECTION 125 PLAN DOCUMENTS
5500 FILING
990 FILING
NON-DISCRIMINATION TESTING
1094/1095 Reporting
PCORI Fee Reporting
FEDERAL COBRA & STATE CONTINUATION 20 - 40 Benefit Eligible Employees
$30.00 per month fiat fee
$0.00 Set Up Fee
$100.00 Renewal Fee
MEDSURETY retains the 2% Premium Administration Fee.
FEDERAL COBRA & STATE CONTINUATION 41+ Benefit Eligible Employees
$0.75 Per Beneflt Eligible Employee Per Month
$250.00 Set Up Fee
$250.00 Renewal Fee
MEDSURETY retains the 2% Premium Administration Fee.
Optional: RETIREE & DIRECT BILLING ADMINISTRATION
$5.00 per participant per month
Optional: OPEN ENROLLMENT PACKETS
$25.00 per packet, plus print & postage
Optional: RETRO QUALIFYING EVENT NOTICES TO QUALIFIED BENEFICIARIES
$2.00 per notice
Optional: RETRO COBRA INITIAL RIGHTS NOTICE
$3.00 per notice
Optional: PAST DUE PAYMENT NOTICE TO QUALIFIED BENEFICIARY
$2.00 per notice
FEDERAL COBRA, STATE CONTINUATION, RETIREE, DIRECT BILLING
1.Employee customer service, that is trained to extend the call to answer questions and
educate the employee on how the account or service works.
2.MEDSURETY provides dedicated account management, one contact for all services
provided.
PROPOSAL FEATURES
Whether you are a large company and have many qualifying events to
keep track of, or you are a small organization that rarely must deal with
COBRA & STATE Continuation. The complex rules, requirements,
mandatory notices and multiple deadlines can be difflcult to follow.
MEDSURETY can assist you with escape pitfalls in the complex rules
for offering health beneflts to former employees and coordinate the
requirements of FEDERAL COBRA & STATE Continuation.
INCLUDED IN COBRA & STATE CONTINUATION ADMINISTRATION
•Set-Up
•Annual Renewal
•Take-over Notice & Coupon Book per QB (Qualifled Beneflciary) sent by MEDSURETY.
•Employer terminates active coverage.
•Qualifying Event Notices sent by MEDSURETY. via File Feed, HR Portal, Form
•Coverage Reinstatement with the Carrier processed by MEDSURETY.
•Initial Rights Notiflcations (per new hire) sent by MEDSURETY.
•Custom Letter Mailing created and sent by MEDSURETY if needed.
•COBRA Participant Termination Notice sent by MEDSURETY.
•Rate Change Letters sent by MEDSURETY.
•Continuation Carrier Notiflcations sent by MEDSURETY.
•Life Continuation (if required) sent by MEDSURETY.
•Subsidy Administration provided.
•Online Services
•Real-Time & Monthly Reporting
•Reporting to Carrier
•OPTIONAL: Past Due Notices to Enrollees
•OPTIONAL: Retro COBRA Initial Rights Notices1
•OPTIONAL: Open Enrollment Packets2
•Compliance Assistance
INCLUDED IN RETIREE & DIRECT BILLING ADMINISTRATION
We understand that the maintenance of billing, tracking and dispersing premiums each month can be an overwhelming task.
Streamline your HR workload and let MEDSURETY do the heavy lifting to administer billing and payment functions that meet
the needs of your employee and retiree populations.
•Take-over Notice & Coupon Book (per Retiree)
•Coverage Reinstatement with the Carrier processed by MEDSURETY.
•Participant Termination Notice
•Online Services
•Real-Time & Monthly Reporting
•Past Due Notices to Enrollees
•Eligibility Reporting to Carriers
•Rate Change Letters
1.COBRA General Rights Notiflcation for all existing employees who may not have previously received a notice or at the
request of employer if proof of delivery cannot be demonstrated. Fee billed per notice.
2.MEDSURETY will mail Open Enrollment Packets to Pending and Active COBRA Qualifled Beneflciaries and Retirees, we
provide the enrollment form and we require the employer to provide PDF’s of the open enrollment materials. We
charge $25.00 per packet plus postage and print costs.
MEDSURETY retains the 2% Premium Administration Fee.
FEDERAL COBRA & STATE CONTINUATION
STATE CONTINUATION
COBRA
1
COBRA
ADMINISTRATION
PROPOSAL
PREPARED BY:
Chris Erickson, President
Benefit Extras, Inc.
P.O. Box 1815
Burnsville, MN 55337
Phone: (952) 435-6809 (Toll-free 1-866-435-6858)
Fax: (952) 435-8435 (Toll-free 1-800-886-8793)
Email: chris@benefitextras.com
www.benefitextras.com
Agenda Attachment Item: 7g2.
2
COBRA/STATE CONTINUATION FEES
Employer: City of Corcoran
Number of Benefit Eligible Employees: 43
Requested By: Brittany Bauer/Abdo Solutions
Date: July 16, 2024
Old employees don’t just fade away. Under federal law, they are entitled to retain coverage
under your group health insurance plan(s) and you remain responsible for the administration.
Let Benefit Extras handle the paperwork for you! Benefit Extras will assist you with:
• COBRA compliance
• Complete and correct notification
• Notification to insurance companies (COBRA reinstatements/terminations)
• Monthly COBRA invoicing
• Open enrollment accommodation
• Monthly reports to employer
• Any number of insurance plans
Initial (One-Time) Set-Up Fee: $450.00
COBRA Annual Renewal Fee $375.00
COBRA Initial Notice per Event: $4.50/Notice
COBRA Qualifying Event Notice per Event: $35.00/Notification
Special Handling COBRA Qualifying Notice per Event: $50.00/Notification
The special handling fee applies when the Employer requests additional written communication be provided at the
time of a COBRA qualifying event. Examples include, but are not limited to, alternative payment arrangements,
severance agreements, late notifications, etc. Benefit Extras has the discretion of determining if the special handling
fee applies.
COBRA Monthly Administration Fee: $15.00/Month/Participant
Employer retains any 2% COBRA administration fee as offset.
Monthly Online Access Fee: Waived
Third-Party EDI File Feed Set Up (First Year): $250/File (max of 2 files)
Third-Party EDI File Feed Renewal Fee $125/File (max of 2 files)
***NO MONTHLY MINIMUM FEE***
3
COBRA / STATE CONTINUATION PROCEDURES
Benefit Extras, Inc. provides all the required services to administer COBRA for your employees. Due to
the high level of complexity and liability, many employers find it makes sense to outsource their COBRA
administration. At Benefit Extras, Inc. we offer the latest information affecting COBRA administration
and ensure timely and accurate information to our clients. Our COBRA administration package includes
the following key components:
New Hire General Notice Upon notification by the Employer, Benefit Extras, Inc will send out General
Notices to the employee, (and spouse, if covered) when he/she first becomes covered under the
employer’s group plan.
COBRA Notifications When a Qualifying Event occurs, the Employer must provide Benefit Extras, Inc.
with the information necessary to generate a COBRA Notification. The information can be provided via a
completed COBRA Transmittal Form, via a spreadsheet or by entering the information on the MYTPA
Online portal (if the online services have been requested by the employer).
Please note the Qualifying Events that allow for COBRA continuation include:
1) End of Employment (for reasons other than “gross misconduct”)
2) Reduction of Employee’s Work Hours
3) Death of Employee
4) Employee’s Enrollment in Medicare
5) Divorce
6) Dependent Child Ceasing to be a Dependent.
Upon receipt of the information, Benefit Extras sends the qualified beneficiary(ies) a “COBRA Election
Notice” and “Important Information About Your COBRA Continuation Coverage Rights”. The Qualified
Beneficiary is the person(s) who will lose the coverage.
Carrier Initial Terminations IMPORTANT: Effective July 1, 2019 Benefit Extras discontinued
terminating active coverage(s) with the insurance carrier(s) during the qualifier’s 60-day election period.
All communications to the insurance carrier(s) to terminate coverage at the time of the qualifying event
are the responsibility of the employer.
COBRA Elections When COBRA continuation coverage is elected and the initial payment is received,
elected coverage is reinstated with the applicable carriers (unless other arrangements have been made
between the employer and Benefit Extras). Benefit Extras, Inc. sends the Qualified Beneficiary monthly
COBRA Payment Coupons.
COBRA Premium Collection Option #1 Employer Account – COBRA participants are instructed to
make their COBRA premium payments payable to their prior employer and send to Benefit Extras. Upon
receipt of the check, we apply the payment to the COBRA participant’s account, complete all
recordkeeping and on a weekly basis forward the actual check(s) to the employer for deposit. Under this
arrangement, the employer retains any 2% administration fee included with the COBRA payment.
4
COBRA Premium Collection Option #2 – TPA Account - Under Premium Collection Option #2,
COBRA participants are instructed to make their COBRA premium payments payable to Benefit Extras
rather than to the employer. Under this option, COBRA participants may make their COBRA payment via
a check, one-time ACH or set up recurring monthly payments via their checking or savings account or by
use of a credit card. Upon receipt of a payment, Benefit Extras will apply the payment, complete all
recordkeeping and on a semi-monthly basis forward the total amount collected to the Employer,
including any 2% administration fee. Employers will be reimbursed via a semi-monthly transaction
through ACH.
Conversion Notice Benefit Extras, Inc. will provide a notification explaining conversion privileges
within the last 180 days of the COBRA term, if the plan the participant is enrolled in offers conversion.
Unavailability of Continuation Coverage Notice If an employee or beneficiary requests
continuation coverage or an extension of his/her continuation coverage, but it is determined he/she is
not eligible, Benefit Extras will send a written notice to the individual.
COBRA Termination Notices Upon termination of the COBRA coverage, Benefit Extras, Inc. will send
a COBRA Termination Notice. Note: The termination notice is revised to reflect the actual reason COBRA
was terminated (i.e., voluntary request, non-payment of premium, etc.). The COBRA participant’s
coverage is then terminated with the applicable carriers (unless other arrangements have been made
between the employer and Benefit Extras).
Online System for Employers – My TPA Online! - My TPA Online is a web portal which allows
employers to work more efficiently with Benefit Extras in the area of COBRA administration. For a live
demo, refer to the instructions included on page 11 of this proposal. Important Note: Since this is a
live demo, any information you enter can be viewed by other individuals accessing the demo
site. Therefore, it is extremely important that you do not enter actual names, addresses, SS#s, etc.
Online System for COBRA Participants – My COBRA Payment - My COBRA Payment is a web
portal that works hand-in-hand with My TPA Online! It allows COBRA participants to review their account,
COBRA start date, COBRA end date, most recent payment information and insurance plan information.
COBRA participants are not able to make COBRA payments via the portal but are able to set up recurring
payments and/or credit card payments by calling our office.
5
“NEW HIRE/INITIAL NOTICE” NOTIFICATION
(FOR EMPLOYERS UTILIZING COBRA/STATE CONTINUATION SERVICES ONLY)
To: Benefit Extras
Fax: (952) 435-8435 Email: cobra@benefitextras.com
From: Company Name
We request that Benefit Extras send all applicable Initial Notifications to:
Name:
First Initial Last Social Security Number
Address:
Street Address City State Zip Code
Date of Birth:
Date of Hire:
Male Female
Effective Date of Coverage/Change:
Employee’s Benefit Package: (Please check)
Employee Medical Coverage: Elected Waived
Spouse Elected Waived
Dependents Elected Waived
Medical Plan Enrolled In:
Employee Dental Coverage: Elected Waived
Spouse Elected Waived
Dependents Elected Waived
Dental Plan Enrolled In:
Employee Life Coverage: Elected Waived
Spouse & Dependent’s Names/Date of Birth (if covered):
Name Date of Birth SS#
1.
2.
3.
Completed By:
6
“COBRA TRANSMITTAL” FORM
Group: ABC Company
Employee Information:
Name:
First Initial Last Social Security Number
Address:
Street Address City State Zip Code
Phone No.: Date of Birth:
Male Female
Coverage Lost:
Medical: Single Family Original Effective Date:
Choice Elect Essential
Dental: Single EE+SP EE+CH Family Original Effective Date:
PPO/Preferred Premier
Basic Life:Yes No Original Effective Date:
Basic Volume: $
Dependent Life: Original Effective Date:
Spouse (Volume $ ): Yes No
Child(ren) (Volume $ ): Yes No
Voluntary Life: Yes No Original Effective Date:
Employee Benefit $
Spouse Benefit $
Child(ren) Benefit $
Flex Plan: Yes No Last Flex Contribution Payroll Withholding Date:
Annual Election:
Funds Reimbursed:
Funds Withheld:
Plan Year End Date:
Date of Hire:
Dependent Information:
Spouse’s Name:
First Initial Last Social Security Number
Address:
Street Address City State Zip Code
Phone No.: Date of Birth:
Children’s Name Date of Birth Social Security Number Relationship
1.
2.
3.
Why is Coverage being Lost:
For Employee For Dependent
Involuntary Termination of Employment Divorce or Legal Separation
Voluntary Termination of Employment Death of Employee
Reduction in Hours Employee Entitled to Medicare
Child’s Loss of Dependent Status
Date of Qualifying Event:
(If the qualifying event date is on the first day of the month, please specify when coverage ends.)
Completed By:
Date:
7
SAMPLE COBRA REPORTS
COBRA General Notice Report: Upon receipt of a New Hire Notice, Benefit Extras will provide
General Notices as required by the regulations. The General Notice Report provides a list of the persons
who received a General Notice within the specified date range.
___________________________________
COBRA Qualifier Eligibility Report: Upon receipt of a COBRA Transmittal Form, Benefit Extras will
provide a COBRA Notice to all qualified beneficiaries. The COBRA Qualifier Eligibility Report provides
the Employer with the status of individuals currently in their 60-day COBRA election period.
8
COBRA Tracking Report: The COBRA Tracking Report provides a list of individuals that have elected
to continue their group coverage under continuation and specific details as to their maximum
continuation period.
______________________________________
COBRA Participant Payment Breakdown Report: The COBRA Participant Payment Breakdown
Report provides similar information as the COBRA Participant Payment Report but goes a step further
in breaking the payment down between the various insurance plans.
9
COBRA Participant Premium Payment Report: The COBRA Participant Premium Payment Report
shows the payments received during the month. Initially Benefit Extras receives the COBRA payments
and monitors and assures all payments are received within the appropriate time frame. All COBRA
payments are handled per the Premium Collection Option as chosen by the Employer.
___________________________________
COBRA Termination Report: The COBRA Termination Report lists the individuals who have
terminated their COBRA coverage. Upon termination of COBRA coverage, Benefit Extras will send a
COBRA Termination letter to the individual.
10
Insurance Plan Information Report: The Insurance Plan Information Report includes the
insurance plans sponsored by the employer, the monthly premiums, including the COBRA premiums,
the renewal date of the plan(s) and additional information as it pertains to dependents/conversion.
11
My TPA Online! is a convenient and easy to use web-based portal which allows you to work
more efficiently with Benefit Extras in the area of COBRA administration. For a nominal
monthly fee, the portal allows you 24/7 access to:
Enter new employee and COBRA related events online rather than submitting paper forms;
Add dependents for active employees for the purpose of generating the COBRA General Notice
(applicable only if spouse is added);
Current carrier and rate information;
Reports with up-to-date information on status of COBRA qualifiers/beneficiaries and payment
status;
Helpful information regarding COBRA legislation.
The following “Employer Portal Quick Start Guide – COBRA Administration” provides
you with a comprehensive overview of the portal. You may also visit our website for a “live”
demo of My TPA Online!
Go to our website at: www.benefitextras.com.
Click on the Employers Tab found on the Home page.
Select the My TPA Online! at the bottom of the page.
Enter the following log-in information:
• User Name: BXPres99
• Password: Demouser1
Important Note: This is a “live” demo! Since any information you enter can be viewed by
other individuals accessing the demo site, it is extremely important that you do not enter
actual names, addresses, SS#s, etc. Any information saved within the demo will not generate
actual COBRA notifications.
12
Employer Portal Quick Start Guide
COBRA Administration
My TPA Online is a web portal which allows you to work more efficiently with Benefit Extras in the area of
COBRA administration. This guide was developed to help you navigate through the website and understand
basic COBRA regulations. While using the website, you will have access to more in-depth help than this guide
provides.
HOW DO I GET ACCESS TO The COBRA ONLINE PORTAL?
1. Go to www.benefitextras.com. Click on the Employers Tab from the Home Page and select the COBRA
My TPA Online! Portal (bottom of page).
2. Enter the user name and password that was provided to you by Benefit Extras and click the Log In
button to enter the site. User name and password will be provided following your request to utilize the
online portal.
3. Once you have signed on, you will be taken to your Dashboard.
Important: When signing into the system for the first time, it is recommended that you change your password to
a unique password that only you know. You can change your password from the Group Info page.
After signing in, the first page you will see is the Dashboard. The Dashboard keeps you informed of what is going
on within the web portal. It is divided into four sections. This guide will cover 3 of them – the Group Info, Events
and Reports sections. The fourth section, the Help section is self-explanatory.
13
Dashboard:
System Messages
The System Messages section displays important information about the status of the site, when your database
was last updated, and any errors that you may have encountered while using the site.
The Queue
The Queue displays individuals and the event associated with them (i.e. New COBRA Qualifier, Address Change,
etc.). You may view and delete items in the queue. Each night the items in your queue will be sent securely to
Benefit Extras for processing.
Contact Us
The Contact Us section displays Benefit Extras’ contact information.
14
Group Info:
User Credentials
Your User Credentials are used when logging into the system. It is important that you keep this information up-
to-date and safe. If you forget your password, you will need a valid email address in order for the system to
email you a new temporary password. You may change your password by entering your old password (or
temporary password) and then entering your new password.
Company Information and Insurance Plan Information
The system uses information on both your company and insurance plan(s) when producing notifications and
reports. If you find an error in either of these two sections, please notify Benefit Extras immediately.
Events:
Enter Employee and COBRA related events from the Events page. There are three sections to this page. They are
Help, COBRA Qualifying Events and Employee Events.
I need help with….
Clicking a link under this section will give you more information on that particular topic.
COBRA Qualifying Events
A 'Qualifying Event' is triggered when an employee, spouse or dependent child has lost coverage from the group
health plan for one of the following reasons listed below. Once a qualifying event is experienced, you will need
to enter the qualifier's information into the system so that your administrator may produce the necessary
notifications.
• Termination of Employment
• Reduction in Work Hours
• Divorce or Legal Separation
• Death of Employee
• Loss of "Dependent" Status
In order to enter a new COBRA qualifier, you will need to have available the employee’s information, insurance
plan information and if applicable the dependent information. This information is collected throughout four
separate forms within the website.
15
If the qualifier was previously entered in the system as an active employee, select their name from the drop-
down box. If they are not in the drop-down box, select Not Entered and then click the Go button.
The first page will help you collect personal information on the COBRA qualifier. Complete the page and click the
Next button to continue. Depending on the qualifying event, you may be taken to the dependent information
page. Enter all the dependents that were enrolled on any of the group health plans at the time of the qualifying
event and click the Next button to continue. You will now be asked to complete the insurance plan information.
Indicate all the plans that the qualifier and their dependents were enrolled on and click the Next button to
continue to the summary page.
16
This page is a review of all the information that you entered. Please review the information and when you are
sure that the information is correct, click the Save button to send the information to the queue. If you find a
mistake click the Back button to correct the error and return to this page to save the information. After saving
the information to the queue you may want to print the page for your records. The print button will display after
you click Save.
17
Employee Events:
You can administer multiple events from the Employee Events section.
These events are:
• Enter an employee who becomes eligible for benefits; • Remove an employee from the group health plan without triggering a COBRA qualifying event; • Add a dependent (spouse or child); and • Change the address of an employee.
Enter an Employee who becomes Eligible for Benefits
• COBRA legislation requires General Notices (or Initial COBRA Notifications) be sent to new employees
and their covered spouse enrolling on the group health plan. The law states that this document must be
sent within ninety-days of their eligibility.
• Begin entering information on the new employee. You will need to enter their Date of Hire and their
Benefits Effective Date of the insurance coverage. These dates will be stored and needed when/if the
employee or dependent experiences a qualifying event. Once the employee’s general information has
been completed, click the Next button to continue to the dependent information form.
• If you elect to track dependent information, enter as much information as you have available. These key
elements are the dependent’s name, the dependent’s benefit start date (only needed if different from
employee), their birth date, and student status. If the employee does not have any dependents, click the
Next button to continue to the insurance information form.
• Select the plan name and coverage type that the employee and his/her covered dependents are
enrolled on. Once you have selected the insurance plan information, click the Next button to save and
print the entered information.
• The employee's information will be added to the queue.
18
Remove an Employee from the Group Health Plan without Triggering a COBRA Qualifying Event
An active employee may ask to remove his/her dependents or themselves from the group health plan. They may
have received other group coverage, qualify for state/federal provided benefits or experienced another life
event that allows them to make the change. A voluntary removal from the group plan is NOT a COBRA qualifying
event and is not required under COBRA. Performing this function is optional. Keep in mind however, if later it
turns out the employee was removing the dependents “in anticipation” of a qualifying event (i.e. divorce), the
dependent may be eligible for COBRA coverage.
To remove an employee or his or her dependents from the group plan without triggering a COBRA qualifying
event:
• Select Produce a Certificate of Coverage (Vol. Removal from Plan) option found on the Events page.
Certificates of Coverage are no longer required as of January 1, 2014 and will not be issued by Benefit
Extras if you choose to use the platform to voluntarily remove a dependent (i.e., spouse or child(ren)).
• Select the name of the employee who will be removed or dependent who will be removed from the plan
and click the Go button to continue.
• Select the individual or individuals that will be removed from the plan and click the Next button.
• Complete the rest of the required information and then save it to the queue.
This function is optional and does not result in Benefit Extras providing any communications to this individual
and/or correspondence to the insurance company.
19
Add a Dependent (spouse or child)
COBRA requires the plan to provide the initial notice to the covered employee and spouse. Therefore, if at a
later date the spouse becomes covered on the plan, the spouse should be sent an initial COBRA notification. On
the other hand, a dependent child does not need to be sent an initial COBRA notice when they are added to the
plan.
• To add a dependent to an employee's plan, click on Add a Dependent to an Employee's Health Plan,
then select the employee from the drop-down box and click the GO button.
• Complete the form to add a dependent to an employee’s existing health plan. The form will be pre-
populated with the employee’s benefit start date. If you do not change the benefit start date from the
pre-populated date, the dependent will only be added to the employee’s file and a notice will NOT be
prepared.
• You will also need to update the insurance plan information to reflect the changes to the plan. After
completing the form, click the Save button to save the dependent’s information. Once saved, you will
have an option to print the form.
Benefit Extras will be notified of the addition of the spouse/dependent and will mail a COBRA General Notice to
a spouse that is being added to the plan. Since Benefit Extras does not provide enrollment services for active
employees, it is always the Employer’s responsibility to submit the enrollment/change form directly to the
insurance carrier(s).
20
Change the Address of an Employee
A good way to ensure that essential COBRA information is received by your employees is to keep their personal
information up-to-date. Using this form to update an employee’s information does not trigger any COBRA
related events. To change an employee's address, click on Change of Address, then select the employee from
the drop-down box and click the GO button. The employee's general information will be displayed, allowing you
to edit the following fields:
• Last Name
• First Name
• Middle Initial
• Date of Birth
• Gender
• Mailing Address
• Address Overflow
• City State and Zip
Once you have made your changes, click the Save button to send the information to the queue. After saving the
information, you will have the option to print the changes.
21
Reports:
The Reports page allows you to run reports with information that Benefit Extras has entered or information that
they have imported from My TPA Online. For example, if you have entered a new COBRA qualifier and that
qualifier is still in the queue, then that qualifier will not yet show on the COBRA Qualifying Event Report. Once
your administrator imports the information, it will then be available online. You can check the date your data
was last updated from your Dashboard.
To run a report, follow these instructions:
• Select the name of the report from the 'Select Report' drop-down box.
• Select the time-frame that you would like the report to be run (if applicable).
• Select how you would like the report to be sorted.
• Click the GO button to create the report.
The report will be displayed on the screen.
If you would like to print the report click the Printer icon at the top of the report. A printer-friendly formatted
report will be displayed in a new window. You may also save the report data to a CSV file that can be opened in
MS Excel. Click the CSV icon to save the file to your computer.
Available reports include:
• Initial Notice Report
• Qualifying Event Report
• COBRA Tracking Report
• Paid through Report
• Past Due Report
• COBRA Termination Report
• Insurance Enrollment Report
22
Review of COBRA Procedures & Month End Reports
IMPORTANT: In order to provide you with efficient COBRA administration, it is extremely important that Benefit
Extras be provided complete and accurate information in a timely fashion. Your thorough review of all submitted
forms/correspondence is greatly appreciated!!
It is recommended that you audit your COBRA monthly activity reports against the monthly billing statements
received by your insurance company(s) each month to ensure accurate enrollment of COBRA participants,
including termination of COBRA coverage. Most insurance companies will only credit premiums for the current
and previous month, so it is important that you notify our office IMMEDIATELY of any discrepancies. Benefit Extras
will not be held responsible for any inaction by the employer or the insurance company.
• Track all New Hire Notifications & COBRA Qualifying Events you have throughout the month and verify
against the attached COBRA GENERAL NOTICE REPORT and COBRA QUALIFIER ELIGIBILITY REPORT. If an
individual is not on the report, please contact our office immediately to confirm we received the
information. Forms sent the last week of the month may not show up until the following month.
• IMPORTANT: Effective July 1, 2019 Benefit Extras discontinued terminating coverage(s) with the
insurance carrier(s) during the qualifier’s 60-day election period. All communications to the insurance
carrier(s) to terminate coverage at the time of the qualifying event are the responsibility of the employer.
• Under COBRA, premiums are based upon the rates the group is charged for active employees plus a small
administration fee (in certain situations the administration fee will not apply). We recommend you
periodically review the Insurance Information under the Group Information section to ensure its accuracy.
To avoid errors in billing, it is extremely important that the carriers and rates shown within this section
match your current in force carriers and rates. Any discrepancies should be reported to our office
immediately.
• Upon receiving a COBRA Continuation Coverage Election Form and the initial premium payment, unless
instructed otherwise, Benefit Extras reinstates the coverage(s) with the insurance carrier(s). COBRA
participants will be reflected on the attached COBRA TRACKING REPORT. Please review the monthly
billing statements received from the insurance company(s) to confirm these individuals are enrolled as
COBRA participants.
• COBRA participants are required to pay the full cost of continuation coverage. Benefit Extras applies
payments as they are received and under COBRA Premium Option #1 remits the checks to the employer
on a weekly basis. For employers that have signed up for COBRA Premium Option #2, any COBRA
premiums collected are remitted to you via ACH on a semi-monthly basis. The PAID THROUGH DATE and
PAST DUE REPORT provide the status of a COBRA participant’s payment record. You need to verify that
the amount we are collecting and the amount you are being billed by the insurance company are the same
(less the 2% administration fee, if applicable). Any discrepancies should be reported to Benefit Extras
immediately.
• COBRA coverage may be terminated for various reasons; i.e. nonpayment of premium, voluntary request
by participant, exhaustion of continuation period, etc. If an individual’s COBRA coverage has been
terminated, unless instructed otherwise, Benefit Extras will notify the insurance carrier/applicable party.
These individuals will be reflected on the attached COBRA TERMINATION REPORT. Please review the
monthly billing statements received from the insurance companies to be sure that you are no longer being
billed and any retro premium credit has been applied. Any discrepancies should be reported to Benefit
Extras immediately.
23
Help:
HIPAA and Safe Computing:
It is important for the integrity of the data stored on our server to maintain certain system-wide policies. Below
you will find information on some strictly enforced policies and some recommended procedures.
What we have put in place:
• A procedure for password assignment.
• A procedure for password change management.
• A policy that explicitly forbids sharing of password and sign-in information.
• A policy that states that access logins and passwords must be assigned individually; system managers must be
able to determine and document accountability (who is doing what to data and when).
What you should do:
• Change passwords on a regular basis.
• Establish trust through an effective login and password policy.
• Logins and passwords must be adequate to verify an individual's identity and that they must be changed
routinely. Under no circumstances should passwords be shared or given out.
• Unique User IDs are required: Individuals must be assigned and use a unique User ID. The password cannot be
the same as the User ID.
• Logoff when system is not in use.
Secure Sockets Layer (SSL)
My TPA Online uses a Secure Sockets Layer to encrypt and protect data transferred over web pages.
An SSL Certificate stored on our server contains a public key and a private key. A public key is used to encrypt
information and a private key is used to decipher it. When a browser points to a secured domain, an SSL
handshake authenticates the server and the client and establishes an encryption method and a unique session
key.
Encrypted Social Security Numbers
My TPA Online uses encryption when storing social security numbers on our server. Encrypting all social security
numbers adds an extra layer of protection on top of SSL.
STAFF REPORT Agenda Item: 7h.
Council Meeting
July 25, 2024
Prepared By
Director Gottschalk
Topic
Canine Officer Appointment
Action Required
Information
Summary
The Police Department’s last canine was retired from service in December of 2023.
Information was provided to the Council at the February 22, 2024, Council meeting. The
future of the canine program was discussed at the May 9, 2024, Council meeting. At the
meeting on May 9, 2024, the Council directed staff to select the department’s next
Canine Officer. Staff held a selection process and selected Officer Josh Lawson as the
department’s next Canine Officer.
Josh Lawson’s Canine Officer Appointment Letter is attached.
The new canine is scheduled to arrive on July 19, 2024. Officer Lawson is scheduled to
begin canine handler training in August.
Financial/Budget
Expenditures for the new canine and associated training were authorized at the May 9,
2024, meeting.
Council Action
Information only.
Attachments
1. Canine Officer Appointment Letter
8200 County Road 116 Corcoran, MN 55340
763-420-2288 www.corcoranmn.gov
8200 County Road 116
Corcoran, MN 55340
Phone: 763-420-2288
Administrative Offices Public Works Offices
9100 County Road 19
Corcoran, MN 55357
Phone: 763-420-2652 Phone: 763-420-8966
Police Department Offices
8200 County Road 116
Corcoran, MN 55340
July 17, 2024
Dear Mr. Josh Lawson,
Congratulations on your selection as Canine Officer.
While serving as Canine Officer you are responsible for the care, feeding, and welfare of your canine
partner. While the City recognizes the significant bond that forms between the handler and canine, the City
explicitly retains full and sole ownership of the canine. The City reserves the sole right to determine the
length of service, level of medical care provided, and final disposition of the canine.
This is a non-permanent lateral assignment. (3.16)
As the Canine Officer you will need to be available during non-scheduled hours to take phone calls and
respond as needed within reason; and are not entitled to additional compensation for stand-by pay for that
availability. When possible, you will need to make reasonable schedule accommodations to compensate for
work performed outside of regularly scheduled hours. Off-duty response resulting in hours exceeding those
scheduled within the pay period will be compensated as overtime. (10.5)
You will be assigned a vehicle equipped for the safe transportation of the canine. It may only be used for work
purposes when transporting the dog, including traveling to and from work.
While serving as Canine Officer, you will be compensated at three percent (3%) over base wage after the
successful completion of initial training. You will receive sufficient compensation for canine care time in
order to comply with the Fair Labor Standards Act. (30.5)
Please let me know if you have any questions.
Sincerely,
Matt Gottschalk
Agenda Attachment Item: 7h1.
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-81
Page 1 of 1
Motion By:
Seconded By:
RESOLUTION APPOINTING DWIGHT KLINGBEIL AS PLANNER FOR THE CITY OF
CORCORAN, MINNESOTA
WHEREAS, the City Council approved organizational changes on April 25, 2024;
WHERAS, a vacancy for the Planner position was created on July 5, 2024;
WHERAS, the Planner position was approved by the City Council for internal recruitment;
WHEREAS, the City fosters a work environment that rewards performance and recognizes
commitment to Corcoran’s mission, vision, and values in ways that better posture staff to
support current needs and future growth of the City of Cocoran; and
NOW, THEREFORE, the Corcoran City Council RESOLVES as follows:
1)Dwight Klingbeil is appointed as Planner effective July 9, 2024, at start step Grade 11
2)The Planning Technician position with remain vacant through the remainder of 2024
VOTING AYE VOTING NAY
McKee, Tom McKee, Tom
Bottema, Jon Bottema, Jon
Nichols, Jeremy Nichols, Jeremy
Lanterman, Mark Lanterman, Mark
Vehrenkamp, Dean Vehrenkamp, Dean
Whereupon, said Resolution is hereby declared adopted on this 25th day of July, 2024.
________________________________
Tom McKee – Mayor
ATTEST:
__________________________________________ City Seal
Jay Tobin – City Administrator
Agenda Item: 7i.
STAFF REPORT Agenda Item: 7j.
City Council Meeting
July 25, 2024
Prepared By
Natalie Davis McKeown
Topic
Mini Storage and Self Storage Ordinance
Amendments
(City File No. 23-023)
Action Required
Decision
Review Deadline: October 12, 2024
1. Request
As part of the ongoing work plan to update the zoning district standards for commercial
and industrial districts, the City evaluated mini storage and self storage uses. The
proposed amendments remove these uses from the two applicable zoning districts,
Rural Commercial (CR) and Light Industrial (I-1).
2. Planning Commission Review
The Planning Commission held a public hearing for this item at their regular meeting on
July 2, 2024. No one participated in the public hearing. The Planning Commission
unanimously recommended approval (5-0) of the proposed zoning ordinance
amendments.
3. Analysis
Mini storage and self storage uses are currently allowed in the CR and I-1 districts. Over
the last several years, the City approved several applications for self storage uses. The
Council adopted a moratorium on new storage uses as of October 12, 2023, to evaluate
keeping the use for future development. In discussions with staff, the City Council stated
concerns about public safety impacts, the lack of employment these uses generate, and
the amount of self storage already existing in the City as compared to the available
commercial and industrial land available for development.
Staff were asked to confirm mini storage and self storage data within the City of
Corcoran as compared to the surrounding cities of Rogers, Greenfield, and Medina. A
table of the findings is enclosed with this report. Based on these findings, it was
calculated that Corcoran has 59.84 gross acres of self storage either built or approved
(gross acreage includes any wetlands and stormwater ponding that may be on the site).
Rogers has 15.29 gross acres. Greenfield has 8.47 gross acres. Medina has 17.91
gross acres. These findings indicate that Corcoran has significantly more mini storage
and self storage space when compared to these three neighboring cities (Corcoran has
more acreage devoted to self storage sites than the self storage acreage of the other
three cities combined).
Page 1 of 2
Page 2 of 2
With these findings, the Council confirmed a desire to diversify the types of businesses
that can develop in the City moving forward as well as promote a diversity of job
opportunities. A draft of the proposed amendments to remove mini storage and self
storage from all applicable zoning districts was discussed with the Planning
Commission at a joint work session with the City Council on May 21, 2024. The
consensus at this meeting was to move forward with the amendments.
4. Recommendation
Staff and the Planning Commission recommend approval of the following:
1. Ordinance 2024-530 to Sections 1040.090 and 1040.125 of the City Code as it
relates to mini storage and self storage uses.
2.Summary Ordinance 2024-531 for Publication.
a.4/5 Majority Required.
3.Resolution 2024-84 with Findings of Fact for Approving the Ordinance
Amendment.
Attachments
1.Ordinance 2024-530 Amending Sections 1040.090 and 1040.125 of the City
Code
2.Summary Ordinance 2024-531 for Publication
3.Resolution 2024-84 with Findings of Fact
4.Self Storage and Mini Storage Research Table of Findings
City of Corcoran
County of Hennepin
State of Minnesota
July 25, 2024
ORDINANCE NO. 2024-530
Page 1 of 6
Motion By:
Seconded By:
AN ORDINANCE AMENDING THE TEXT OF SECTIONS 1040.090 AND 1040.125 OF
THE CORCORAN CITY CODE RELATED TO MINI STORAGE AND SELF STORAGE
FACILITIES (CITY FILE 23-023)
THE CITY OF CORCORAN ORDAINS:
SECTION 1. Amendment of the City Code. The text of Section 1040.090, Subd. 4 of the
Corcoran City Code is hereby amended by removing the stricken material and adding the
underlined material as follows:
Subd. 4. Conditional Uses. The following are conditional uses, subject to the conditions outlined in Section 1070.020 of this Ordinance and the specific standards and criteria that may be cited for a specific use: A. Adult Entertainment Business, subject to Chapter 113 of the City Code. B. Commercial Kennels, subject to Chapter 81 of the City Code. C. Commercial recreation and entertainment (not to exceed 5,000 square feet). D. Contractors Operations, including accessory outside storage. E. Greenhouses and Nurseries, subject to the following: 1. When abutting a residential use or district, the property shall be screened and landscaped in accordance with this Chapter. All structures shall be set back at least 100 feet from any residential property line. 2. On-site storage and use of pesticides and fertilizers shall meet the standards of the Minnesota Department of Agriculture. 3. Adequate off-street parking is provided on an improved surface as required by this Ordinance. 4. Adequate parking, loading and maneuvering areas shall be provided. 5. Loading areas are screened from adjacent residential uses. 6. Well and Septic Systems can be accommodated on site to serve the proposed facility. 7. Not more than 30 percent of the site area shall be covered with buildings or other structures.
City of Corcoran
County of Hennepin
State of Minnesota
July 25, 2024
ORDINANCE NO. 2024-530
Page 2 of 6
8. Hours for retail sale of product to customers shall be limited to 7:00 a.m. to 9:00 p.m. 9. Lighting shall comply with all ordinance requirements. If more than 25 percent of the greenhouse spaces are to be lit at night, they shall be screened from residential properties by use of a retractable curtain, landscaping, buildings or other methods to prevent light pollution, including sky glow. 10. The site complies with the minimum lot area standards for the district. 11. Sale of accessory items shall be permitted, provided they do not generate more than 20 percent of the sales (measured by retail value or sales volume) for the business nor cover more than 10 percent of the site area. 12. At least 50 percent of the nursery stock to be sold on site must be grown on site. 13. The provisions of Section 1070.020 of this Ordinance are considered and satisfactorily met. F. Laboratories/research facilities. G. Lumber Yards/building material sales.
H. Mini Storage/Self Storage Facilities. 1. Units are to be used for dead storage only. Units are not to be used for retailing, auto repair, human habitation, or any commercial activity, except as allowed by this Section. 2. Combining office and /or retail space with a self-service storage facility may be allowed by Conditional Use Permit. 3. Storage of hazardous or flammable materials is prohibited. 4. No exterior storage is allowed. 5. The facility shall be secured by either the walls of the structure and/or fencing. All doors on the units shall face inward and away from the street and property lines. 6. An on-site manager is allowed only where adequate sanitary facilities are provided, either through use of a septic system or through connection to the public sanitary sewer system. Use of portable sanitary facilities does not fulfill this requirement. IH. Motor Fuel Stations. 1. That the proximate area and location of space devoted to non-automotive merchandise sales shall be specified in the application and in the conditional
City of Corcoran
County of Hennepin
State of Minnesota
July 25, 2024
ORDINANCE NO. 2024-530
Page 3 of 6
use permit. Exterior sales or storage shall be only as allowed by the conditional use permit. 2. The off-street loading space(s) and building access for delivery of goods shall be separate from customer parking and entrances and shall not cause conflicts with customer vehicles and pedestrian movements. 3. Motor fuel facilities shall be installed in accordance with State and City standards. Additionally, adequate space shall be provided to access gas pumps and to allow maneuverability around the pumps. Underground fuel storage tanks are to be positioned to allow adequate access by motor fuel transports and unloading operations which do not conflict with circulation, access and other activities on the site. Fuel pumps shall be installed on pump islands. 4. All buildings, canopies, and pump islands shall be located to comply with the minimum setback requirements of the zoning district in which they are located. 5. All canopy lighting for motor fuel station pump islands shall be recessed or shielded to provide a 90-degree cutoff. Illumination levels for pump islands shall not exceed 30-foot candles. 6. Litter Control. The operation shall be responsible for litter control within 300 feet of the premises and litter control is to occur on a daily basis. Trash receptacles must be provided at a convenient location on site to facilitate litter control. JI. Motor Vehicle, Boat or Equipment Repair. 1. All servicing of vehicles and equipment shall occur entirely within the principal structure. 2. To the extent required by State law and regulations, painting shall be conducted in an approved paint booth, which thoroughly controls the emission of fumes, dust, or other particulated matter. 3. Storage and use of all flammable materials, including liquid and rags, shall conform with applicable provisions of the Minnesota Uniform Fire Code. 4. Parking, driveway, and circulation standards and requirements shall be subject to the review and approval of the City and shall be based upon the specific needs of the operation and shall accommodate large vehicle equipment and semi-trailer/tractor trucks. 5. The storage of damaged vehicles and vehicle parts and accessory equipment must be completely inside a principal or accessory building. 6. The sale of products other than those specifically mentioned in this Section shall be subject to a separate conditional use permit
City of Corcoran
County of Hennepin
State of Minnesota
July 25, 2024
ORDINANCE NO. 2024-530
Page 4 of 6
KJ. Motor Vehicle, Boats and Equipment Sales. 1. All sales shall occur on one lot. 2. Parking areas for the outside storage and sale of vehicles, boats and trailers, shall be on impervious surface, either bituminous, concrete, or approved equivalent. 3. Interior concrete or asphalt curbs shall be constructed within the property to separate driving and parking areas from landscaped areas. Interior curbs shall be a nominal 6- inches in height or greater. 4. All areas of the property not devoted to buildings or parking areas shall be landscaped in accordance with this Ordinance. 5. Off-street parking shall be provided for customers and employees in accordance with this Ordinance. 6. Parking for sales display shall not be less than 9 feet wide by 18.5 feet in length. 7. Display of motor vehicles, boats, and trailers for sale off the property of their owner is prohibited unless authorized by Conditional Use Permit. LK. Open or outdoor services, sales and equipment rental. ML. Places of Worship. NM. Towers and Antennas (freestanding) as regulated by Section 1060.100 (Telecommunications Services) of the Zoning Ordinance. ON. Veterinary clinic, Animal Hospital and related indoor kennel; and pet grooming.
SECTION 2. Amendment of the City Code. The text of Section 1040.125, Subd. 4 of the
Corcoran City Code is hereby amended by adding the underlined material as follows:
Subd. 4. Conditional Uses. The following are conditional uses, subject to the conditions outlined in Section 1070.020 of this Ordinance and the specific standards and criteria that may be cited for a specific use: A. Day Care Facilities, Commercial. B. Mini Storage/Self Storage Facilities. 1. Units are to be used for dead storage only. Units are not to be used for retailing, auto repair, human habitation, or any commercial activity, except as allowed by this Section.
City of Corcoran
County of Hennepin
State of Minnesota
July 25, 2024
ORDINANCE NO. 2024-530
Page 5 of 6
2. Combining office and /or retail space with a self-service storage facility may be allowed by Conditional Use Permit. 3. Storage of hazardous or flammable materials is prohibited. 4. No exterior storage is allowed. 5. The facility shall be secured by either the walls of the structure and/or fencing. All doors on the units shall face inward and away from the street and property lines. 6. An on-site manager is allowed only where adequate sanitary facilities are provided, either through use of a septic system or through connection to the public sanitary sewer system. Use of portable sanitary facilities does not fulfill this requirement. CB. Motor Vehicle, Boat or Equipment Repair. 1. All servicing of vehicles and equipment shall occur entirely within the principal structure. 2. To the extent required by State law and regulations, painting shall be conducted in an approved paint booth, which thoroughly controls the emission of fumes, dust, or other particulated matter. 3. Storage and use of all flammable materials, including liquid and rags, shall conform with applicable provisions of the Minnesota Uniform Fire Code. 4. Parking, driveway, and circulation standards and requirements shall be subject to the review and approval of the City and shall be based upon the specific needs of the operation and shall accommodate large vehicle equipment and semi-trailer/tractor trucks. 5. The storage of damaged vehicles and vehicle parts and accessory equipment must be completely inside a principal or accessory building. 6. The sale of products other than those specifically mentioned in this Section shall be subject to a separate conditional use permit DC. Motor Vehicle, Boats and Equipment Sales. 1. All sales shall occur on one lot. 2. Parking areas for the outside storage and sale of vehicles, boats and trailers, shall be on impervious surface, either bituminous, concrete, or approved equivalent. 3. Interior concrete or asphalt curbs shall be constructed within the property to separate driving and parking areas from landscaped areas.
City of Corcoran
County of Hennepin
State of Minnesota
July 25, 2024
ORDINANCE NO. 2024-530
Page 6 of 6
4. All areas of the property not devoted to buildings or parking areas shall be landscaped in accordance with this Ordinance. 5. Off-street parking shall be provided for customers and employees in accordance with this Ordinance. 6. Parking for a motor vehicle, boat, or trailer sales shall not be less than 9 feet wide by 18.5 feet in length. ED. Outside Storage, accessory to an allowed use provided that: 1. Storage area is blacktop or concrete surfaced unless specifically approved by the City Council. 2. The storage area does not take up parking space or loading space as required for conformity to this Chapter. 3. The storage area is screened from public streets and surrounding properties. FE. Towers and Antennas (freestanding) as regulated by Section 1060.100 (Telecommunications Services) of the Zoning Ordinance. GF. Trade Schools, Seminaries and other Higher Education Facilities. HG. Veterinary clinic, Animal Hospital and related indoor kennel; and pet grooming.
SECTION 4. Effective Date
This Ordinance shall be in full force and effect upon its adoption. This Ordinance does not apply to
mini storage and self storage uses with preliminary or final approval prior to adoption.
ADOPTED by the City Council on the 25th day of July 2024.
VOTING AYE VOTING NAY
McKee, Tom McKee, Tom
Bottema, Jon Bottema, Jon
Lanterman, Mark Lanterman, Mark
Nichols, Jeremy Nichols, Jeremy
Vehrenkamp, Dean Vehrenkamp, Dean
Tom McKee - Mayor
ATTEST:
City Seal
Jason (Jay) Tobin – City Administrator
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
Page 1 of 1
ORDINANCE NO. 2024-531
Motion By: Nichols
Seconded By: Vehrenkamp
CITY OF CORCORAN
SUMMARY OF ORDINANCE NO. 2024-530
AN ORDINANCE AMENDING THE TEXT OF TITLE X (ZONING ORDINANCE) OF THE
CORCORAN CITY CODE RELATED TO MINI STORAGE AND SELF STORAGE FACILITIES
(CITY FILE 23-023)
Title X of the City Code of the City of Corcoran, Minnesota, is hereby amended to remove mini
storage and self storage facilities as allowable uses within Corcoran throughout the Zoning
Ordinance of the Corcoran City Code.
A printed copy of the entire amendment is available for inspection by any person at City Hall
during the City Clerk’s regular office hours.
VOTING AYE VOTING NAY
McKee, Tom McKee, Tom
Bottema, Jon Bottema, Jon
Lanterman, Mark Lanterman, Mark
Nichols, Jeremy Nichols, Jeremy
Vehrenkamp, Dean Vehrenkamp, Dean
Whereupon, said Ordinance is hereby declared adopted on this 25th day of July 2024.
________________________________
Tom McKee - Mayor
ATTEST:
________________________________________ City Seal
Jason (Jay) Tobin – City Administrator
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-84
Page 1 of 2
Motion By:
Seconded By:
APPROVING FINDINGS OF FACT FOR A ZONING TEXT AMENDMENT OF SECTIONS
1040.090 AND 1040.125 OF THE CITY CODE RELATED TO MINI STORAGE AND SELF
STORAGE FACILITIES
(CITY FILE NO. 23-023)
WHEREAS, The City of Corcoran adopted a moratorium on new applications for mini storage and
self storage facilities on October 12, 2023, to complete a study of the use; and
WHEREAS, The City of Corcoran has an interest in diversifying the tax base and employment
opportunities within the City; and
WHEREAS, Staff completed research of the amount of acres of mini storage and self storage and
nearby communities and determined Corcoran has more acreage of mini storage and self storage
uses than the City of Rogers, City of Greenfield, and the City of Medina combined;
WHEREAS, the Planning Commission reviewed the ordinance amendments at a duly called Public
Hearing and recommended approval, and;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
CORCORAN, MINNESOTA, that it should and hereby does support the amendments to remove
mini storage and self storage facilities as a allowable use in the Rural Commercial (CR) and Light
Industrial (I-1) districts, based on the following findings and conditions:
1. The ordinance amendments will promote diverse commercial and industrial development
and employment opportunities within the City.
2. The ordinance amendments have been considered in relation to the specific policies and
provisions of, and have been found to be consistent with, the City Comprehensive Plan,
including public facilities and capital improvement plans.
3. The text amendments meet the purpose and intent of the Ordinance as it does not conflict
with the outlined purpose and intent in Section 1010.020 of the City Code.
4. The text amendments clarify that mini storage and self storage uses with preliminary or
final approval prior to the date of adoption will be allowed to move forward.
VOTING AYE VOTING NAY
McKee, Tom McKee, Tom
Bottema, Jon Bottema, Jon
Lanterman, Mark Lanterman, Mark
Nichols, Jeremy Nichols, Jeremy
Vehrenkamp, Dean Vehrenkamp, Dean
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-84
Page 2 of 2
Whereupon, said Resolution is hereby declared adopted on this 25th day of July 2024.
________________________________
Tom McKee - Mayor
ATTEST:
____________________________________ City Seal
Jason (Jay) Tobin - City Administrator
Rogers
Facility Name Address Street PID Acreage Number of units
Park Place Self Storage, LLC 23801 Industrial Blvd 15-120-23-42-0012 2.11
Carefree Self Storage &
Business Center 13355 George Weber Drive 13-120-23-33-0013 6.84
101 Storage Center 14180 Northdale Blvd 11-120-23-34-0014 3.04
Five Star Storage 14450 James Road 11-120-23-42-0008 3.3
Greenfield
Facility Name Address Street PID Acreage Number of units Notes
Greenfield Mini Storage 7980 Highway 55 28-119-24-33-0011 2.33 160
AJL Mini Storage 7724 Commerce Circle 33-119-24-21-0013 2.29 151
Zehnder Homes Inc 7750 69th Ave N 28-119-24-33-0017 3.85 234 Received city approval, not constructed yet
Medina
Facility Name Address Street PID Acreage Number of units
Storage Sense 4790 Rolling Hills Road 04-118-23-22-0001
17.91 (11.7
acres of
wetland)Unkown
Corcoran
Facility Name Address Street PID Acreage Number of units Notes
Extra Space Storage 7340 Fir Lane 25-119-23-41-0033 5.39 Unkown
Brothers Storage 20070 Larkin Road 26-119-23-14-0022
7.12 (3.68
acres of
wetland)Unkown
Garages Too 32-119-23-44-0015 4.59 Unkown
Park Place Storage Condos
6605
6415 County Road 19 31-119-23-31-xxxx 27.67 323
Ess Brothers & Sons Inc.9350 County Road 19 07-119-13-43-0004 7 Unkown
Park Place Storage at Pioneer
Trail Ind. Park 10.32 Unkown Received preliminary approval
Corcoran Storage II 23730 State Highway 55 31-119-23-33-0001 4.87 56 Received preliminary approval
Unknown
Page 1 of 13
STAFF REPORT Agenda Item 7k.
City Council Meeting:
July 25, 2024
Prepared By:
Natalie Davis McKeown
Topic:
Woodland Hills
Final Plat
(PID 36-119-23-33-0009; 36-119-23-33-0010;
36-119-23-33-0007)
(City File No. 24-023)
Action Required:
Decision
Review Deadline: August 25, 2024
1. Request
The applicant, Woodland
Hills of Corcoran, Inc.,
requests approval of the
final plat to create 60
single-family residential
lots, 1 community
amenity/recreational lot,
and 5 outlots at the
northeast corner of
County Road 116 and
Hackamore Road. Final
plat applications are
reviewed by City Council
only.
2. Background
On March 28, 2024, the
Council approved a
comprehensive plan
amendment, rezoning, and preliminary plat for the Woodland Hills of Corcoran
development project. The preliminary project approvals include 60 single-family homes
within a single-phase development.
On April 11, 2024, the Council approved three variances for the development:
1. A side setback of 7.5 feet.
a. An increased front setback to 25’ is required.
2. A garage maximum of 65% of the viewable ground floor street-facing linear
building frontage for 3-car garages and 70% for 4-car garages.
Figure 1 Project Site NE Corner CR 116 and Hackamore Rd
Page 2 of 13
a. Houses that choose to bypass the 55% maximum garage limit shall
include a second story.
3. Flexibilities to the buffer yard requirements:
a. The required Class B buffer yard with a 30’ width for Lot 19 can be planted
in the new right-of-way, north of the lot as an interim buffer until the future
roadway is constructed.
b. Clarification that existing vegetation can count towards the buffer
requirement to the north and east project boundary that satisfied the
following criteria:
i. Plantings must have a caliper of more than 2”.
ii. Plantings must be located within the project boundaries.
iii. Plantings must be of a desired species, including elm, aspen,
cherry, oaks, or other similar species that are on either preferred
tree list in Appendix B or Appendix C of the Zoning Ordinance.
3. Analysis
Staff reviewed the application for consistency with the Comprehensive Plan, Zoning
Ordinance, Subdivision Ordinance, other City Code requirements, City policies, and the
preliminary approvals. A review of the plans was coordinated with the City’s Engineer
team, and their comments are incorporated into this staff report. Detailed comments are
attached in the City Engineer’s Memo. The approval conditions require compliance with
this memo.
A. Level of Discretion in Decision-Making
The City’s discretion in approving a final plat is limited to whether the proposed plat
meets the standards outlined in the City’s Subdivision and Zoning Ordinance. If it meets
these standards, then the City must approve the final plat.
B. Consistency with Ordinance Standards
Final Plat
Staff finds the final plat is consistent with the approved preliminary plans. The final plat
includes all 60 single-family homes within the preliminary plat as well as 1 amenity lot
and 5 outlots containing wetlands and stormwater ponds. The applicant indicated with
the preliminary plat application the development will have a homeowner’s association
(HOA) which will take responsibility for the outlots. The final density based on the
Metropolitan Council formula is 2.24 units per acre.
Page 3 of 13
Lot Size and Setbacks
The preliminary approvals for this project included rezoning the site to RSF-3. The
following lot dimensions apply:
Standard RSF-3
Minimum Lot Area 7,500 sq. ft.
Minimum Lot Width 65’
Minimum Principle Structure
Setbacks:
- Front (Major
Roadway)
100’
- Front (Other Streets) 25’*
- Front Porch (less
than 120 sq. ft.)
15’
- Side 7.5’*
- Rear 30’
* - A variance was granted as part of the preliminary approvals to allow a 7.5’ side setback with a
condition that the front setback be increased to 25’ to mitigate the impact of the side setback flexibility.
Figure 2 Final Plat
Page 4 of 13
The sizes of the lots range from
8,600 sq. ft. to 35,587 sq. ft. This
complies with and exceeds the
minimum lot size of 7,500 sq. ft.
The minimum lot width is measured
at the front property line with an
exception made for properties
located on the bulb of the cul-de-sac
where the lot width is measured at
the front setback. Lot 7, Block 1 is
just under 65’ at the front property
line but is not located on the bulb of
a cul-de-sac. The lot line between
Lot 7 and Lot 8 of Block 1 must be
adjusted so that both lots have a
width of at least 65’ at the front
property line. This is a condition of
approval in the approving resolution.
All other lots in the plat meet or
exceed the 65’ width minimum.
The plans show the required setback lines for the plat. Since single-family home buyers
will select their individual home for each lot, staff will review setbacks for compliance
with these standards as part of the building permit application. The building pad for the
pavilion and club house on the amenity lot (Lot 6, Block 4) appear to slightly conflict with
the front setback of 25’. A condition of approval is that the plans be revised to show the
building pads in compliance with the setback.
Architectural Design Standards
All homes within this subdivision will be expected to meet the architectural design
requirements of both Section 1060.050, Subd. 1(B) as well as Section 1040.040, Subd.
8. This includes equal architectural treatment for all facades located on or visible from a
street. Each elevation facing a street should use a minimum of 2 different materials
and/or styles compatible with the front elevation. The following lots appear to have
multiple facades that are oriented or visible to a public street where this standard will be
applied:
- Lots 1-12 of Block 1
- Lots 4 and 6 of Block 2
- Lots 1 and 17 of Block 3
- Lots 1, 5, and 26 of Block 4
- Lots 1 and 3 of Block 5
- Lot 1 of Block 6
Figure 3 Lots 7 and 8, Block 1
Page 5 of 13
- Lots 1 and 3 of Block 7
The applicant requested Lot 13, Block 1 and Lot 1, Block 2 (Lots 13 and 14 in the
preliminary plat) be exempt from this requirement along the facades adjacent to County
Road 116 due to the wetlands and existing trees they intend to preserve in this area as
shown on the Tree Survey.
It is important to note there are several other architectural requirements within Section
1040.040, Subd. 8, and the applicant is responsible for reviewing and complying with
this section of code. The only flexibility from these standards that has been granted was
the variance for the garage to exceed the 55% maximum of the viewable ground floor
street-facing linear building frontage in Section 1040.040, Subd. 8(B)(1). Building plans
will be reviewed with each building permit.
Homeowner’s Association
Figure 4 Tree Survey Wetlands 5 and 6
Page 6 of 13
A homeowner’s association (HOA) will maintain all common ownership and common
buffer yard areas of the development.
Landscaping
The landscaping plan shows tee locations within the right-of-way near Lot 6, Block 4
(the amenity lot). A maintenance and encroachment agreement is required for
landscaping in the public right-of-way. Alternatively, the final landscaping plan could be
revised to relocate these trees within the lot boundaries to avoid this requirement.
Further, plant material centers shall not be located closer than 3’ from the fence lines or
property line per Section 1060.070, Subd 2 (E). The final landscaping plan must be
revised to meet this performance standard.
Each dwelling unit requires 1 overstory tree. Each lot includes at least 1 overstory tree
to comply with this requirement.
The amenity lot is not considered a dwelling unit, so it is subject to the non-residential
formula based on the perimeter of the site. The landscaping plan provides that the
perimeter is 600 linear feet. One overstory tree is required for ever 50 linear feet, and
one shrub is required for ever 30 linear feet. This comes out to be 12 overstory trees
and about 20 shrubs.
Section 1060.070, Subd. 2(J) contains the standards for the City’s recently adopted
“buffer yard” ordinance. Based on the project site being rezoned to RSF-3 and the
surrounding zoning districts, the following buffer yards are required as noted in the table
below:
- A buffer yard class “B” applies along the north and east project boundaries.
- A buffer yard class “A” applies along the east and south borders of the exception
piece with frontage on County Road 116 (the northwest corner of the project
boundaries).
Buffer
Yard
Class
Width Overstory
Plantings1
Understory
Plantings1
Shrubs1,2 Structures3
A
10’ 1 2 0 None
15’ 1 1.5 0 None
20’ 0.5 1.25 0 None
B 10’ 1 4 6 Minimum 4’ fence
20’ 3 6 9 None
20’ 1 2 3 Minimum 4’ fence
30’ 2 4 12 None
30’ 1 2 4 Minimum 4’ berm
1 Per 100 feet of distance
2Requirement must be met by shrubs, tall native prairie plantings, or a combination deemed
acceptable by the City
3Fences are subject to requirements in Section 1060.080
Page 7 of 13
Buffer yard areas must be protected by a permanent conservation easement. However,
this will not be required for the buffer yard allowed through a variance north of Lot 6,
Block 2 since it will be located in the right-of-way and temporary in nature.
There is a 20’ buffer yard on the east boundary of the amenity lot. This area will include
a retaining wall. A requirement of the preliminary plat was for the applicant to include a
fence as part of the buffer of the amenity lot. Due to the retaining wall and grade
changes in this area, staff believes it makes most sense for a 6’ fence to be placed on
top of the retaining wall to provide the most screening possible to the east. The retaining
wall will require a building permit, and a condition of approval is for the 6’ privacy fence
on top of the retaining wall to be included on the wall design with the building permit
submittal. With the fence, the buffer area requires 1 overstory tree, 3 understory trees,
and 4 shrubs for every 100 feet of the project boundary. The total landscaping
requirement for the amenity lot is 14 overstory trees, 3 understory trees, and 25 shrubs.
The plans show the required trees and 33 shrubs.
The north project boundary east of Poplar Lane (the main north-south road within the
development is noted as 375 feet in the landscaping plan. Staff calculated that it is
roughly 386 feet. With a 20’ buffer yard, this area requires 3 overstory trees, 6
understory trees, and 9 shrubs for every 100 feet. The plan provides 12 overstory trees,
23 understory trees, and 34 shrubs. However, 1 more shrub is required in this area
which is included as a condition of approval.
The northern buffer yard west of Poplar Lane is shown with a 30’ width as it is located
within the 30’ right-of-way. The City approved a variance to allow this area to be used
as a temporary buffer yard until such time the road develops and will eventually become
the City’s responsibility after the landscaping warranty for the development expires. At
roughly 150’ feet in length, the landscaping plan indicates there will be 3 overstory
trees, 6 understory trees, and 18 shrubs which comply with the buffer requirement for
the area.
The buffer yard area on the east boundary of the project is shown as 20’ wide. There
are also 19 existing trees that met the identified criteria within the approved variance to
count towards the buffer requirement. This area indicates 16 existing overstory trees, 32
understory trees (3 of which are existing trees), and 48 shrubs as required.
The buffer yard in the northwest corner of the project around the exception piece
reflects a 10’ wide buffer. The landscape plan used a perimeter of 300’, but staff
estimated the perimeter at 338’. The plan shows 3 overstory trees and 6 understory
trees in this area, but 1 more understory tree is required in this area. This is included as
a condition of approval.
There is about 470’ feet of property line along County Road 116 where a reduced
structure setback of 60’ is applied which requires 1 coniferous overstory tree, 1
Page 8 of 13
deciduous overstory tree, one ornament tree, and 10 shrubs for every 100’. Five
coniferous trees, 5 deciduous trees, 10 ornamental trees, and 47 shrubs are proposed
in this area which complies with this standard.
No more than 33% of the required trees can be of a single species. A variety of tree
species are used throughout the site, and none of the proposed species will come near
to this maximum with the most common tree species proposed within the development
comprising about 17% of the trees overall. All the proposed plantings comply with the
minimum size standards. The Engineering Memo requires various tree locations to be
shifted to not conflict with utilities and drain tiles. With a couple of minor changes, the
landscaping plan will comply with the City’s performance standards.
Wetlands
Wetland 1 and Wetland 2 are low quality wetlands per the City’s Natural Resources
Community Quality Ranking map which is based on the City’s quality assessment of
known wetlands. Wetlands not shown on this map are assumed to be of medium quality
which applies to the rest of the wetlands on the site.
Figure 5 Wetland Buffer Dimensional Plan
Page 9 of 13
The following requirements are applicable:
Medium Low
Wetland Buffer Average Width 25’ 15’
Wetland Buffer Width (Min.) 20’ 10’
Wetland Buffer Width (Max.) 40’ 20’
Structure Setback from Buffer 15’ 15’
Total Buffer and Setback (Average)* 40’ 30’
* A 5’ setback is required for roads and parking lots.
A permanent wetland buffer monument must be installed at each lot line where it
crosses a wetland buffer, and where to indicate the contour of the buffer, with a
maximum spacing of 200 feet of wetland edge. There are several wetlands where
additional wetland buffer monuments will be required to show the change in contours.
Further, the wetland signs will need to be revised as wetland buffers widths are revised.
It appears there are areas of the buffer width around Wetland 1 and Wetland 2 where
the buffer exceeds the 20’ maximum that can be used for averaging. However, it also
appears the buffer width more than complies with the 20’ standard, so staff is not
concerned about the plan complying overall.
Wetland buffer monument signs can be minimized within a single lot when there is a
minimal contour change and a straight line between the proposed signs do not cut into
the buffer area. However, additional buffer signs are needed around Wetland 1 to show
the change in contour on Lot 23, Block 3 because a straight line between the two
proposed signs would cut into the required buffer area. Another wetland buffer sign is
needed to indicate the contour or a property line near Lot 25 and 26 of Block 3.
Additional wetland buffer signs are needed around Wetlands 3, 5, 6, 7, and 9 to show
the contour of the buffer and to not exceed 200’ in length between signs.
A couple of conflicts were noted during review of the wetlands. The portion of the buffer
for Wetland 9 that overlaps with the pond access should be minimized with a reduced
buffer width of this area. Retaining walls are not allowed within the buffer, but they can
be directly adjacent to the buffer. This must be corrected for Wetland 6.
The applicant submitted a wetland buffer plan to the City on July 1, 2024, that was
reviewed by the City’s wetland specialist. The plan addresses the seed mix for the
buffers, establishment practices, and maintenance practices. The City’s Wetland
Specialist confirmed this plan complies with the City’s standards.
Streets/Access
The street names in the final plat are consistent with the City’s Street Name and
Addressing policy. Poplar Lane will be the primary and only access into the
development for non-emergency vehicles off Hackamore Road. Hennepin County did
not approve direct access to County Road 116 due to their spacing guidelines. The
Page 10 of 13
County approved an emergency access with a barricade into the development from
County Road 116 that is in the northwest corner of the site. The Engineering Memo
notes that the access is routed adjacent to wetlands and low areas and details of the
structural section are required to ensure it can support emergency vehicle access.
Should the properties to the north develop in the future, an additional access into the
development will be possible at that time which is approximately shown in the ghost
plat. To facilitate the planning of that future connection, a 30’ half right-of-way north of
Lot 6, Block 2. The development is served by 4 internal roadways, two of which are cul-
de-sacs where a connection cannot be made due to natural features and existing
residences. The streets are in compliance with the preliminary approvals.
Parking
Section 1060.060, Subd. 9 requires 2 parking spaces for a single-family home. The
applicant’s narrative notes that
house plans are anticipated to
have 3-car and potentially 4-car
garages. Additionally, each
house is shown to have a
driveway of at least 25’ in length
to accommodate two additional
vehicles. All 28’-wide local roads
shall be signed “no parking” on
one side of the roadway. Further,
“no parking” signs will be
required within all cul-de-sacs
and turnarounds (temporary or
permanent). The plans comply
with this requirement.
The preliminary approvals
required the amenity lot to
provide three dedicated parking
spaces including one
handicapped space. These spaces
are shown off the cul-de-sac. Staff finds this approach acceptable for the site. The
Engineering Memo requires additional details for the parking area are needed to confirm
it will be a hard paved surface with concrete curb and gutter. An encroachment
agreement is needed for the portion of the parking located within the right-of-way and
perimeter drainage and utility easement (D&U).
Utilities
Figure 6 Amenity Lot Parking
Page 11 of 13
The City Engineer’s memo provides detailed utility comments. This project will extend
municipal sewer and water to the site from the Tavera development to service this site.
The City ordinance requires developers to stub sanitary sewer, water, and streets to the
property line which means development of this infrastructure makes development or
accessibility of municipal services possible for adjacent properties. The Engineering
memo includes additional requirements that must be addressed.
Easements
The development is required to provide D&U easements over all outlots, wetlands,
wetland buffers, the 100-year floodplain, and at the perimeter lot lines per the City
Engineering memo. An encroachment agreement is required for all site improvements
(i.e., retaining walls, parking, and/or a monument sign) located within the right-of-way or
D&U easements. The memo includes a number of additional items related to grading
and stormwater that must be addressed prior to final plat submittal. The Engineering
Memo notes where revisions are required.
Stormwater, Grading, Erosion Control, and SWPPP
Three stormwater ponds are shown on the site plan. The Engineering Memo provides a
number of comments regarding stormwater, grading, and erosion control. The project
must comply with all City, Watershed, and State regulations. An early grading permit for
the project was approved at the July 11, 2024, City Council meeting.
Lighting
The site plan shows proposed street light poles generally located on the sidewalk side
of the street. Street lighting will be provided by Wright Hennepin Electric. Lighting must
comply with the lighting requirements of Section 1060.040 of the Zoning Ordinance. The
Engineering Memo provides that the final locations of the streetlights will be reviewed by
Public Safety and determined at the time of permitting.
Trails and Parks
The 2040 Parks and Trails Map provides guidance to the City for acquiring land for
parks and trails. No parks are shown within the vicinity of this project. An existing on-
road trail is shown on County Road 116. The applicant will be required to provide a 60’
half right-of-way (ROW) along County Road 116, and typically the County also requests
an additional trail easement of 5’ to allow for future trail upgrades.
Page 12 of 13
A proposed on-road trail is shown along Hackamore Road on the 2040 Parks and Trails
Plan. This on-road trail is reflected in the proposed site plan and is being constructed
with the Hackamore Road project. The applicant will not receive park dedication credit
for the on-road trail as it will be located within the City’s ROW. Park dedication for this
project will be handled entirely as cash-in-lieu of land.
Park Dedication Calculation
The final plat includes 60 single-family residential lots. The park dedication fee is based
on the adopted fee scheduled at the time of final plat approval. Based on the 2024 Fee
Schedule, park dedication will be $357,240 (60 single-family units x $5,954). The fees
will be due prior to releasing the final plat for recording the subdivision with Hennepin
County.
Conclusion
Staff finds that the proposed final plat is generally consistent with the Comprehensive
Plan, Zoning Ordinance, Subdivision Ordinance, and preliminary plat approvals. The
staff report noted the outstanding issues that mut be addressed, and staff included
conditions in the attached resolution to address these issues.
4. Recommendation
Staff recommends approval of the following:
1. Resolution 2024-83 Approving the Final Plat and Development Contract for
Woodland Hills of Corcoran
Figure 7 2040 Parks and Trails Map
Page 13 of 13
Attachments:
1.Resolution 2024-83 Approving the Final Plat and Development Contract for
Woodland Hills of Corcoran
2.Draft Development Contract
3.Engineering Memo dated July 17, 2024
4.Plan Set
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-83
Page 1 of 5
Motion By:
Seconded By:
A RESOLUTION APPROVING A FINAL PLAT AND DEVELOPMENT CONTRACT FOR
“WOODLAND HILLS OF CORCORAN” ON THE PROPERTIES LOCATED AT THE
NORTHEAST CORNER OF COUNTY ROAD 116 AND HACKAMORE ROAD (PID 36-119-23-
33-0007, 36-119-23-33-0009, AND 36-119-23-33-0010)
(CITY FILE NO. 24-023)
WHEREAS, Woodland Hills of Corcoran, Inc. (“the applicant”) requested approval of a final plat to
create 60 new single-family lots, 1 amenity lot, and 5 outlots from three properties described as
follows;
See Attachment A.
WHEREAS, the development contract for said plat shall be completed by City staff and the Mayor
and that the City Administrator be authorized to execute the development contract on behalf of the
City; and
NOW, THEREFORE, BE IT RESOLVED that the Corcoran City Council approves the request for a
final plat for “Woodland Hills of Corcoran” subject to the following conditions:
1. A final plat is approved to create 60 single-family residential lots, 1 amenity lot, and 5
outlots for “Woodland Hills of Corcoran,” in accordance with the plans received by the City
on June 26, 2024, with additional material receive das of June 27, 2024, July 1, 2024, and
July 15, 2024, except as amended by this resolution.
2. The development is subject to all conditions of the preliminary plat and variance approval
(Resolution 2024-27 and 2024-28).
3. The applicant shall comply with all requirements of the City Engineer’s Memo dated July
17, 2024.
4. The Homeowners Association (HOA) shall be responsible for the maintenance of:
a. Wetland and pond buffer areas.
b. Sidewalks.
c. The parking area for the amenity lot.
d. All common areas, including signage, lighting, landscaping, tree preservation
areas, and irrigation in those areas.
5. Lot 13, Block 1 and Lot 1, Block 2 are exempt from the requirement that the rear elevation
have equal architectural treatment as the front elevation as long as the trees in this area
are not removed per the tree preservation plan.
6. Building plans for each house will be reviewed for compliance with the City’s architectural
standards in Section 1040.040, Subd. 8 and Section 1060.050, Subd. 1(B) with each
building permit.
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-83
Page 2 of 5
a. The homes will also be reviewed for compliance with variances and related
conditions granted in Resolution 2024-28.
7. The top of the retaining wall in the required buffer yard area of Lot 6, Block 4 must include
a 6-foot privacy fence. This will require a building permit, and the fence must be included
on the wall design with the building permit submittal for review.
FURTHER, prior to the release of the final plat for recording, the following must be addressed:
8. Park dedication shall be satisfied by cash-in-lieu of land. Park dedication is based on the
park dedication ordinance in place at the time of the final plat approval.
a. Park dedication is required based on the finding that the development will add 60
new single-family homes to the City.
b. Residents of the development will need access to nearby existing and future trails
and parks that do not exist today as guided by the Comprehensive Plan.
c. No park land is proposed to be dedicated to the City.
9. Plans shall be revised to address the following:
a. Adjust the shared lot lint between Lots 7 and 8, Block 1 so that both lots have a
width of at least 65 feet at the front property line.
b. Correct the location of the pavilion and club house on the amenity lot (Lot 6, Block
4) so that it does not conflict with the 25’ front principal structure setback.
c. The landscaping plan shall be revised to address the following:
i. Plant material centers shall not be located closer than 3’ from the fence
lines or property lines per Section 1060.070, Subd. 2(E).
ii. One more shrub is required in the north buffer yard east of Poplar Lane.
iii. One more understory tree is required in the buffer yard around the
exception parcel.
d. The wetland buffer areas must be revised to address the following:
i. Wetland buffer monument signs must follow contours with additional signs
needed around Wetlands 3, 5, 6, 7, and 9. The buffer area between two
signs is not to exceed 200 feet.
ii. The portion of Wetland 9 that overlaps with the pond access should be
minimized to address this conflict.
iii. Retaining walls cannot be located within the wetland buffers, such as what
is shown in the buffer for Wetland 6.
10. The Development Contract must be executed by the development and the City and must
be filed with the final plat.
11. Encroachment agreements are required for all site improvements located within the right-
of-way and drainage and utility easements, including the parking area for the amenity lot,
retaining walls, and development signage.
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-83
Page 3 of 5
12. The required buffer yard areas must be placed within a tree preservation easement subject
to an agreement with the City.
13. The following documents must be approved by the City Attorney:
a. Development Contract
b. Stormwater Maintenance Agreement
c. Buffer Yard Easement Agreement
d. Encroachment Agreement(s)
e. Homeowners Association Documents
14. The financial guarantee and required by the development contract must be paid.
FURTHER, the following conditions must be met prior to issuance of building permits:
15. The applicant must file the final plat at Hennepin County within 2 years of the date of the
approval, or the approval shall expire.
16. The following documents must be recorded at Hennepin County and proof of recording
shall be provided to the City:
a. Development Contract
b. Stormwater Maintenance Agreement
c. Buffer Yard Easement and Agreement
d. Encroachment Agreement(s)
e. Homeowners Association Documents
f. The approving resolutions.
17. Lot and corner monuments shall be installed as required by the Subdivision Ordinance. A
financial guarantee shall be required to ensure installations per City requirements. The
installation of the lot monuments according to the approved plan must be certified by a
registered land surveyor.
18. Wetland buffer plantings must be installed.
a. A wetland buffer specialist from the City shall be present to observe the seeding
of wetland buffer plantings. Seed variety, amounts, equipment, and cover crop
species shall be inspected.
b. Wetland buffers shall be seeded during the grading process when conditions are
appropriate.
c. Wetland buffers shall be seeded and/or planted as directed by the Corcoran Buffer
Vegetation Establishment Plan.
19. All permanent wetland buffer signs must be erected along the wetland buffer line as
required by Section 1050.010, Subd. 7 of the Zoning Ordinance.
a. Wetland signs must be purchased from the City.
b. Wetland signs must be installed on treated 4x4 wooden posts.
c. The installation of the wetland monument buffer signs according to the approved
plan must be certified by a registered land surveyor.
d. Wetland buffers must be planted and inspected by the City prior to issuance of
building permits.
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-83
Page 4 of 5
FURHTER, the following conditions must be met prior to release of the remaining escrow:
20. Any request for the City to inspect the required landscaping in order to reduce the financial
guarantees must be accompanied by recertification/verification of field inspection by the
project Landscape Architect. A letter signed by the project Landscape Architect verifying
plantings (including wetland and pond buffers) have been correctly installed in compliance
with the plans and specifications will suffice.
21. Lot corner monuments shall be installed as required by the Subdivision Ordinance.
VOTING AYE VOTING NAY
McKee, Tom McKee, Tom
Bottema, Jon Bottema, Jon
Lanterman, Mark Lanterman, Mark
Nichols, Jeremy Nichols, Jeremy
Vehrenkamp, Dean Vehrenkamp, Dean
Whereupon, said Resolution is hereby declared adopted on this 25th day of July 2024.
________________________________
Tom McKee - Mayor
ATTEST:
____________________________________ City Seal
Jason (Jay) Tobin
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-83
Page 5 of 5
ATTACHMENT A
Parcel 1:
The East 450.00 feet, as measured along the north and south lines, of the South 933.80 feet as
measured at right angles to the south line, of the Southwest Quarter of the Southwest Quarter
(SW ¼ of SW ¼) of Section 36, Township 119, Range 23, Hennepin County, Minnesota.
Abstract Property.
Parcel 2:
The South 933.80 feet of the Southwest Quarter of the Southwest Quarter (SW ¼ of SW ¼) of
Section 36, Township 119, Range 23, Hennepin County, Minnesota, as measured at right
angles to the south line thereof; except the East 450 feet as measured along the north and
south lines thereof, and except that part thereof which lies West of a line parallel with and
distant 40 feet East of the West line of said section.
Abstract property.
Parcel 3:
That part of the Southwest Quarter of the Southwest Quarter (SW ¼ of SW ¼), of Section 36,
Township 119, Range 23, lying North of the South 933.80 feet as measured at right angles to
the South line thereof. Except the West 450.00 feet of the North 200.00 feet as measured at
right angles to the North and West lines thereof. Also except the West 40.00 feet of said
Southwest Quarter of the Southwest Quarter, Hennepin County, Minnesota.
Abstract Property.
(reserved for recording information)
DEVELOPMENT CONTRACT
(Developer Installed Improvements)
WOODLAND HILLS OF CORCORAN
This DEVELOPMENT CONTRACT (this “Contract”) dated ____________________, 2024, is
entered into by and between the CITY OF CORCORAN, a Minnesota municipal corporation (the “City”),
and Woodland Hills of Corcoran, A insert corporation type (the “Developer”) and shall be effective upon
full execution by the City and the Developer. The City and the Developer are sometimes collectively referred
to herein as the “parties” or each a “party”.
1. REQUEST FOR PLAT APPROVAL. The Developer has asked the City to approve a plat for
Woodland Hills of Corcoran (referred to in this Contract as the "plat"). The land is situated in the County
of Hennepin, State of Minnesota, and is legally described in the attached Exhibit A (the “Subject
Property”).
2. CONDITIONS OF PLAT APPROVAL. The Developer shall enter into this Contract, furnish the
security required by it, and record the plat upon City approval with the County Recorder or Registrar of
Titles.
3. RIGHT TO PROCEED. Unless separate written approval has been given by the City, within the
plat or land to be platted, the Developer may not grade or otherwise disturb the earth, remove trees,
construct sewer lines, water lines, streets, utilities, public or private improvements, or any buildings
until all the following conditions have been satisfied: 1) this agreement has been fully executed by both
parties and filed with the City Administrative Services Director, 2) the necessary security has been
received by the City, 3) the plat, development contract and other associated documents have been
recorded with the Hennepin County Recorder's Office and proof of recording has been provided to the
City, and 4) the City has authorized the Developer to proceed, in writing. However, the Developer may
be allowed to begin grading the site when items 1, 2 and 4 of the previous sentence have been satisfied.
4. PHASED DEVELOPMENT. If the plat is a phase of a multi-phased preliminary plat, the City may
refuse to approve final plats of subsequent phases if the Developer has failed to fulfill all obligations in
this Contract and the failure has not been remedied. Development of subsequent phases may not proceed
until Development Contracts for such phases are approved by the City. Park charges and area charges
for sewer and water referred to in this Contract are not being imposed on outlots, if any, in the plat that
are designated in an approved preliminary plat for future subdivision into lots and blocks. Such charges
will be calculated and imposed when the outlots are final platted into lots and blocks.
- 2 –
5. PRELIMINARY PLAT STATUS. If the plat is a phase of a multi-phased preliminary plat, the
preliminary plat approval for all phases not final platted shall lapse and be void unless the initial phase
is final platted into lots and blocks, not outlots, within two (2) years after preliminary plat approval.
6. CHANGES IN OFFICIAL CONTROLS. For two (2) years from the date of this Contract, no
amendments to the City's Comprehensive Plan or official controls shall apply to or affect the use,
development density, lot size, lot layout or dedications of the approved final plat unless required by
state or federal law or agreed to in writing by the City and the Developer. Thereafter, notwithstanding
anything in this Contract to the contrary, to the full extent permitted by state law, the City may require
compliance with any amendments to the City's Comprehensive Plan, official controls, platting or
dedication requirements enacted after the date of this Contract. Notwithstanding the provisions of this
paragraph, in the event that changes to federal or state law prohibit or limit the City’s authority to collect
the costs of off-site improvements for this project as contemplated in Section 9 herein and the parties
do not mutually agree to remain bound to the terms contemplated in said Section 9, the City shall have
the right to substitute off-site improvement cost collection provisions which are: 1) in compliance with
applicable law; and 2) which result in reasonably comparable cost contribution from the Developer.
7. DEVELOPMENT PLANS. The plat shall be developed in accordance with the following plans. The
plans shall not be attached to this Contract. If the plans vary from the written terms of this Contract,
the written terms herein shall control. The plans are:
Exhibit A – Legal Description
Plan A – Final Plat, dated June 26, 2024
Plan B – Final Grading, Drainage, and Erosion Control Plan, dated June 26, 2024
Plan C – Final Sanitary Sewer, Watermain and Storm Sewer Plan, dated June 26, 2024
Plan D – Final Tree Preservation and Reforestation Plan, dated April 30, 2024
Plan E– Final Landscape Plan, dated June 23, 2024
Plan F – Final Wetland Buffer Establishment Plan, dated July 1, 2024
Plan G – Permanent Traffic Control Plan, dated June 27, 2024
Plan H – Revised Preliminary Plat, dated April 30, 2024
8. IMPROVEMENTS. The Developer shall install and pay for, without limitation, all of the following
improvements:
• Streets
• Sanitary Sewer
• Watermain
• Surface Water Facilities (pipe, ponds, rain gardens, etc.)
• Grading and Erosion Control
• Sidewalks/Trails
• Street Lighting
• Underground Utilities
• Street Signs and Traffic Control Signs
• Landscaping
• Tree Preservation
• Wetland Mitigation and Buffers
• Monuments Required by Minnesota Statutes
- 3 –
• Miscellaneous Facilities
In addition to the above-listed improvements, Developer shall be responsible for all other costs
necessary to construct the improvements pursuant to the City-approved plans.
The Developer shall submit plans which have been prepared by a competent registered professional
engineer to the City for approval by the City Engineer or designee. The Developer may instruct its
engineer to provide full-time field inspection personnel in order for the Developer's engineer to be able
to certify that the construction work meets the approved City standards as a condition of City
acceptance. In addition, the City may, at the City's discretion and at the Developer's expense, have one
or more City inspectors and a soil engineer inspect the work on a full or part-time basis. The Developer,
its contractors and subcontractors, shall follow all instructions received from the City's inspectors. The
Developer and/or the Developer’s engineer shall provide for on-site project management. The
Developer's engineer is responsible for design changes and contract administration between the
Developer and the Developer's contractor. The Developer or his or her engineer shall schedule a pre-
construction meeting at a mutually agreeable time at City Hall with all parties concerned, including the
City staff, to review the program for the construction work.
All labor and work shall be performed and completed in the best and most workmanlike manner and in
strict conformance with the approved plans and City Engineering Design Standards. No deviations
from the approved plans and Standards will be permitted unless authorized by the City Engineer or
designee. The Developer agrees to furnish to the City a list of contractors being considered for retention
by the Developer for the performance of the work required by the contract. The Developer shall not do
any work or furnish any materials not covered by the plans and special conditions of this contract, for
which reimbursement is expected from the City, unless such work is first approved in writing by the
City Engineer or designee.
The Developer shall be responsible for construction of all improvements in conformance with the
approved plans, City Engineering Design Standards and Standard Details.
9. CONTRACTORS/SUBCONTRACTORS. City Council members, City employees, and City
Planning Commission members, and corporations, partnerships, and other entities in which such
individuals have greater than a 25% ownership interest or in which they are an officer or director may
not act as contractors or subcontractors for the public improvements identified in Paragraph 8 above.
10. PERMITS. The Developer shall obtain or require its contractors and subcontractors to obtain all
necessary permits, including but not limited to:
• Hennepin County for County Road Access and Work in County Rights-of-Way
• MnDOT for State Highway Access and Drainage
• Minnesota Department of Health for Watermains/Wells
• NPDES Permits
• MPCA for Sanitary Sewer and Hazardous Material Removal and Disposal
• Hennepin County for Septic System Permits and/or Abandonment
• DNR for Dewatering and Work in Protected Waters
• City of Corcoran for Building Permits and Building Demolition
• MCES for Sanitary Sewer Connections
• Watershed Permits
- 4 –
11. TIME OF PERFORMANCE. The Developer shall install all required public improvements in this
phase by October 31, 2025, with the exception of the final wear course of asphalt on streets. The City
will not accept new public streets until 80% of the homes in the development have received a certificate
of occupancy and the streets have weathered a full winter season. Final wear course placement outside
of this time frame must have the written approval of the City Engineer. The Developer may, however,
request an extension of time from the City. If an extension is granted, it shall be conditioned upon
updating the security posted by the Developer to reflect cost increases and the extended completion
date.
12. LICENSE. The Developer hereby grants the City, its agents, employees, officers and contractors a
license to enter the plat to perform all work and inspections deemed appropriate by the City in
conjunction with plat development.
13. CONSTRUCTION ACCESS. Haul routes for vehicles used in transport of materials shall be
designated by the City Engineer. The City Engineer has discretion to change the designated haul
routes at any time in event of unforeseen circumstances. This Agreement may be terminated and all
work on the Subject Property may be halted by the City for Developer’s failure to use the designated
haul routes or for any other violation of this Agreement.
14. GRADING PLAN. The plat shall be graded in accordance with the approved grading drainage and
erosion control plan, Plan "B". The plan shall conform to City of Corcoran Engineering Design
Standards.
15. EROSION CONTROL. Prior to initiating site grading, the erosion control plan, Plan B, shall be
implemented by the Developer and inspected and approved by the City. Erosion control practices must
comply with the Minnesota Pollution Control Agency’s Best Management Practices. The City may
impose additional erosion control requirements which the City determines would be beneficial. The
City is an MS4 City and all erosion control shall comply with the Corcoran City Code and the Corcoran
Engineering Design Standards. No development, utility or street construction will be allowed and no
building permits will be issued unless the plat is in full compliance with the approved erosion control
plan. Further, the City shall have the authority to stop work on the Subject Property and/or withhold
additional building permits or certificates of occupancy in the event that the Developer fails to comply
with the approved erosion control plan.
16. STREET MAINTENANCE DURING CONSTRUCTION. The Developer shall be responsible
for all street maintenance until the streets affected by the project are accepted by the City. Warning
signs shall be placed when hazards develop in streets to prevent the public from traveling on the same
and to direct attention to detours. If and when streets become impassable, such streets shall be
barricaded and closed. In the event residences are occupied prior to completing streets, the Developer
shall maintain a smooth surface and provide proper surface drainage to ensure that the streets are
passable to traffic and emergency vehicles. The Developer shall be responsible for keeping streets
within and without the subdivision swept clean of dirt and debris that may spill, track, or wash onto
the street from Developer’s operation.
17. OWNERSHIP OF IMPROVEMENTS. Upon completion of the work and construction required by
this Contract and acceptance of the work by the City, the public improvements lying within public
easements or right-of-way shall become City property. This provision shall not apply to private
improvements (e.g. private retaining walls) which encroach upon public easement or right-of-way, and
- 5 –
such encroachments shall be subject to any applicable and separate encroachment agreement. Prior to
acceptance of the improvements by the City, the Developer must furnish the following affidavits:
• Record Drawings
• Certification from the Registered Land Surveyor that land corner monuments and wetland
buffer signs have been installed according to the approved plans.
• The warranty/performance financial guarantee
18. PARK DEDICATION. The Developer shall dedicate to the City the park as shown on the
preliminary plat. The Developer shall also dedicate to the City the trail easements identified on the
preliminary plat, except as modified by the approving resolutions and construct all trails as shown
on the plans. The developer shall construct the bituminous trails in the subdivision and shall work
with the city on the final location within the public park. No credit shall be given for trail
construction. Credit shall be given for the net area of the park land and trail easement area. The
remainder of the required park dedication shall be satisfied with cash-in-lieu of land. Park
dedication shall be obtained based on the phase being platted.
Woodland Hills of Corcoran will have no park land dedication and will provide cash-in-lieu of land.
Prior to release of the final plat, the Developer shall satisfy the park dedication requirements for this
phase by a cash contribution of $357,240.00. The charge was calculated in accordance with Section
955 of the City’s Subdivision Ordinance as follows: 60 single family units x $5,954.00 per unit =
$357,240.
19. WATERMAIN / STORAGE TRUNK LINE AREA CHARGE (TLAC). This plat is subject to a
watermain/storage trunk line area charge (TLAC). The charge is calculated as follows: 28.68 net acres
(based on pre-developable area) $9,318.44 per acre (Watermain & Raw Water TLAC) = $267,252.86,
and 28.68 net acres (based on pre-developable area) x $12,608.05 per acre (Treatment & Storage
TLAC) = $361,598.87.
20. WATER CONNECTION CHARGE. This plat is subject to a water connection charge calculated
as follows: 60 single family units x $1,332.82 per unit = $79,969.20. The fees shall be paid at the time
of building permit.
The developer will be responsible for payment of the then-current water connection charge set by the
City of Maple Grove.
21. SANITARY SEWER TRUNK LINE AREA CHARGE (TLAC). This plat is subject to a sanitary
sewer trunk line area charge (TLAC). The charge is calculated as follows: The charge is calculated
as follows: 28.68 net acres (based on pre-developable area) x $7,621.91 per acre = $218,596.38.
The developer will also be responsible for payment of the then-current SAC fee set by the
Metropolitan Council.
22. SANITARY SEWER CONNECTION CHARGE. This plat is subject to a sanitary sewer
connection charge calculated as follows: 60 single family units x $1,318.40 per unit = $79,104.00.
The fees shall be paid at the time of building permit.
23. BUILDING PERMITS/CERTIFICATES OF OCCUPANCY.
- 6 –
A. Prior to issuance of building permits other than the model home; utilities, curbing and one lift
of bituminous shall be installed on public streets.
B. Utilities shall be installed and reasonable access to the lot from a public street shall be
provided prior to issuance of a model home permit. One model home will be allowed per
product type (single family, twin home, townhome, etc.) per development and shall be on lots
acceptable to the City.
C. No sewer and water connection permits may be issued until the utilities are tested and
approved by the City Engineer.
D. The Developer shall comply with the City of Corcoran Engineering Design Standards.
E. Prior to issuance of building permits, wetland buffer monuments shall be placed in accordance
with the City’s zoning ordinance. Monument signs shall be purchased from the City. The land
surveyor must certify that the wetland buffer signs have been installed in accordance with the
approved plans.
F. Failure to fulfill any of the terms of this Contract by the Developer, including nonpayment of
billings from the City, shall be grounds for denial of building permits, including lots sold to
third parties, the halting of all work in the plat, and/or the denial of certificates of occupancy.
G. If building permits are issued prior to the acceptance of public improvements, the Developer
assumes all liability and costs resulting in delays in completion of public improvements and
damage to public improvements caused by the City, Developer, their contractors,
subcontractors, materialmen, employees, agents, or third parties. No sewer and water
connection permits may be issued until the streets needed for access have been paved with a
bituminous surface and the utilities are tested and approved by the City Engineer.
24. STREET REGULATORY SIGNS/TRAFFIC CONTROL SIGNS. Street name signs shall be
installed by the Developer in accordance with the City of Corcoran Engineering Design Standards.
The Developer shall install traffic control signs in accordance with the plan approved by the City
Engineer and Minnesota Manual on Uniform Traffic Control Devices. All signs must be installed
prior to final building inspection approval or earlier if necessary as determined by the City Engineer.
25. STREET LIGHT INSTALLATION AND OPERATION COSTS. The developer shall pay for
and install all street lights. The street light shall be of a design approved by the City. The developer
shall be responsible for street light operation and maintenance costs until such time as the City accepts
the public street where the streetlights are located. After the acceptance the City shall be responsible
for all costs, subject to the street lighting policy. The costs of operation are dependent upon the
operation costs for Wright Hennepin Electric under contract franchise with the City of Corcoran.
26. RESPONSIBILITY FOR COSTS.
A. Except as otherwise specified herein, the Developer shall pay all costs incurred by it or the City
in conjunction with the development of the plat, including but not limited to legal (including,
without limitation, attorneys’ fees), planning, engineering and inspection expenses incurred in
- 7 –
connection with approval and acceptance of the plat, the preparation of this Contract, review of
construction plans and documents, and all costs and expenses incurred by the City in monitoring
and inspecting development of the plat. The City may require Developer to post funds in an
escrow account, at its discretion. In the event the cash escrow amount is insufficient, Developer
shall post additional escrow funds as determined by the City Planner within ten (10) days of
written demand. Failure to make payment of the additional escrow amount shall permit the City
to supplement those amounts from any other sureties posted by Developer.
B. The Developer shall hold the City and its officers, employees, and agents harmless from claims
made by itself and third parties for damages sustained or costs incurred resulting from plat
approval and development. The Developer shall indemnify the City and its officers, employees,
and agents for all costs, damages, or expenses which the City may pay or incur in consequence
of such claims, including attorneys' fees.
C. The Developer shall reimburse the City for costs incurred in the enforcement of this Contract,
including engineering and attorneys' fees.
D. The Developer shall pay, or cause to be paid when due, and in any event before any penalty is
attached, all special assessments referred to in this contract. This is a personal obligation of the
Developer and shall continue in full force and effect even if the Developer sells one or more
lots, the entire plat, or any part of it.
E. The Developer shall pay in full all bills submitted to it by the City for obligations incurred under
this Contract within thirty (30) days after receipt. Bills not paid within thirty (30) days shall
accrue interest at the rate of eight percent (8%) per year. Further, the City shall have the right
to access Developer’s posted security to obtain reimbursement for unpaid invoiced amounts.
Should Developer’s security be insufficient to cover any amounts owed to the City and unpaid
after invoicing, the City may assess such amounts against the Subject Property. Developer,
on behalf of itself and it successors and assigns, hereby waives any assessment notice
requirements and any right to appeal such assessment pursuant to Minnesota Statute 429.
F. In addition to the charges and special assessments referred to herein, other charges and special
assessments may be imposed such as but not limited to sewer availability charges ("SAC"), City
water connection charges, City sewer connection charges, and building permit fees.
27. SPECIAL PROVISIONS. The following special provisions shall apply to plat development:
A. Compliance with the conditions of the original approvals, including the Variance (Resolution
2024-28) and Final Plat approval (Resolution 2024-83) is required.
B. Before the City signs the final plat, the Developer shall convey the Park to the City by warranty
deed, free and clear of any and all encumbrances. Before the City signs the final plat, the
developer shall convey the required trail easements to the City in a form satisfactory to the City.
C. The Developer shall post a $6,000.00 security for the final placement of interior subdivision
iron monuments at property corners. The security was calculated as follows: 60 lots at $100.00
per lot. The security will be held by the City until the Developer's land surveyor certifies that all
irons have been set following site grading and utility and street construction. In addition, the
- 8 –
certificate of survey must also include a certification that all irons for a specific lot have either
been found or set prior to the issuance of a building permit for that lot.
D. The Developer must obtain a sign permit from the City Building Official prior to installation of
any subdivision identification signs.
E. The Developer shall include the “City of Corcoran’s Standard Detail” (all applicable sections)
in the contract documents of their improvement project.
28. MISCELLANEOUS.
A. The Developer may not assign this Contract without the written permission of the City Council.
The Developer's obligation hereunder shall continue in full force and effect even if the
Developer sells one or more lots, the entire plat, or any part of it. Notwithstanding anything
herein to the contrary, in conjunction with a sale of the entire land, the Developer may, without
the consent of the City, assign this Contract to a limited liability company or other entity in
which the Developer or an affiliate thereof has a controlling membership or other controlling
ownership interest, provided that such assignee assumes in writing the obligations of Developer
under this Contract and all posted security correspondingly secures the performance of the
assignee.
B. Certain retaining walls will require a Building Permit. Retaining walls that require a building
permit shall be constructed in accordance with plans and specifications prepared by a
structural or geotechnical engineer licensed by the State of Minnesota. Following
construction, a certification signed by the design engineer shall be filed with the Building
Official evidencing that the retaining wall was constructed in accordance with the approved
plans and specifications. All retaining walls identified on the development plans or by special
conditions referred to in this Contract shall be constructed before any other building permit is
issued for a lot on which a retaining wall is required to be built.
C. Appropriate legal documents including, but not limited to, those regarding Homeowner
Association documents, conservation easements, covenants and restrictions, as approved by
the City Attorney, shall be filed with the Final Plat.
D. Third parties shall have no recourse against the City under this Contract.
E. If any portion, section, subsection, sentence, clause, paragraph, or phrase of this Contract is for
any reason held invalid, such decision shall not affect the validity of the remaining portion of
this Contract.
F. The action or inaction of the City shall not constitute a waiver or amendment to the provisions
of this Contract. To be binding, amendments or waivers shall be in writing, signed by the parties
and approved by written resolution of the City Council. The City's failure to promptly take legal
action to enforce this Contract shall not be a waiver or release.
G. This Contract shall run with the land and may be recorded against the title to the property. The
Developer covenants with the City, its successors and assigns, that the Developer has fee title
to the property being final platted and/or has obtained consents to this Contract, in the form
- 9 –
attached hereto, from all parties who have an interest in the property; that there are no
unrecorded interests in the property being final platted; and that the Developer will indemnify
and hold the City harmless for failure to fulfill any of the foregoing covenants.
H. Each right, power or remedy herein conferred upon the City is cumulative and in addition to
every other right, power or remedy, express or implied, now or hereafter arising, available to
City, at law or in equity, or under any other agreement, and each and every right, power and
remedy herein set forth or otherwise so existing may be exercised from time to time as often
and in such order as may be deemed expedient by the City and shall not be a waiver of the right
to exercise at any time thereafter any other right, power or remedy.
I. The Developer represents to the City that the plat complies with all city, county, metropolitan,
state, and federal laws and regulations, including but not limited to: subdivision ordinances,
zoning ordinances, and environmental regulations. If the City determines that the plat does not
comply, the City may, at its option, refuse to allow construction or development work in the plat
until the Developer does comply. Upon the City’s demand, the Developer shall cease work until
there is compliance.
J. The Contract may be executed in any number of counterparts, each of which shall be deemed
to be an original.
K. The laws of the State of Minnesota shall govern all issues relating to this Contract and any action
brought to enforce rights or obligations herein shall be brought in Hennepin County, Minnesota.
L. All exhibits, plan documents, City approval documents, and City planning or engineering
memos referenced herein are hereby incorporated into and shall become a part of this Contract
as if attached hereto.
M. Upon completion of construction, the Developer shall provide the City with as-built records of
all soil corrections and utility infrastructure installations made by the Developer on the Subject
Property or within any affected public right-of-way.
N. Upon completion of installation of the same (as applicable), any sanitary sewer installed on the
Subject Property shall be televised at the Developer’s expense and the Developer shall submit
a recording of the same to the City for the City’s records.
O. The Developer shall install railings adjacent to slopes on the Subject Property in compliance
with the building, as determined by the Building Official.
29. DEVELOPER’S DEFAULT. In the event of default by the Developer as to any of the work to be
performed by it hereunder, the City may, at its option, perform the work and the Developer shall
promptly reimburse the City for any expense incurred by the City, provided the Developer, except in
an emergency as determined by the City, is first given notice of the work in default, not less than 48
hours in advance. This Contract is a license for the City to act, and it shall not be necessary for the City
to seek a court order for permission to enter the Subject Property. When the City does any such work,
the City may, in addition to its other remedies, assess the cost in whole or in part to the Subject Property
and the Developer, on behalf of itself and its successors and assigns, hereby waives any right to appeal
said assessment.
30. WARRANTY/PERFORMANCE GUARANTEE. The Developer warrants all improvements
required to be constructed by it pursuant to this Contract against poor material and faulty workmanship.
- 10 –
The Developer shall submit either 1) a warranty/maintenance bond for 100% of the cost of the
improvement, or 2) a letter of credit or performance bond for twenty-five percent (25%) of the amount
of the original cost of the improvements.
A. The required warranty period for materials and workmanship for the utility contractor installing
public sewer and water mains shall be two (2) years from the date of final written City
acceptance of the work.
B. The required warranty period for all work relating to street construction, including concrete curb
and gutter, sidewalks and trails, materials and equipment shall be subject to one (1) year from
the date of final written acceptance, unless the wear course is placed during the same
construction season as the bituminous base course. In those instances, the Developer shall
guarantee all work, including street construction, concrete curb and gutter, sidewalks and trails,
material and equipment for a period of two (2) years from the date of final written City
acceptance of the work.
C. The required warranty period for sod, trees, and landscaping is one full growing season
following installation. Following construction, a certification signed by the design landscape
architect shall be filed with the City evidencing that the sod, trees, and landscaping was installed
in accordance with the approved plans and specifications.
D. The required warranty period for wetland buffer planting establishment is three (3) full growing
seasons following installation. Following installation, a certification signed by the design
landscape architect shall be filed with the City evidencing that wetland buffer vegetation
establishment was installed in accordance with the approved plans and specifications.
31. SUMMARY OF SECURITY REQUIREMENTS. To guarantee compliance with the terms of this
contract, payment of special assessments, payment of the costs of all public improvements, and
construction of all public improvements, the Developer shall furnish the City with a letter of credit, in
a form acceptable to the City, from a bank, cash escrow or a combination cash escrow and Letter of
Credit ("security") for $3,692,520.00, which represents 100 percent of the estimated cost of the
Improvements. The letter of credit shall include an automatic renewal clause.
The letter of credit shall guarantee to the City the construction and satisfactory completion of all items
to be completed by the developer; that the letter of credit shall be reduced from time to time as work is
performed and accepted in a satisfactory manner; that the City Engineer may reduce the letter of credit
to the amount reasonably estimated by the City Engineer to be necessary to cover the remaining
construction obligations; however, the letter of credit shall not be reduced below the amount estimated
by the City to cover all obligations of development including payment of costs and expenses incurred
by the City for legal, engineering, planning and any other costs until a maintenance bond for period of
one year, satisfactory to the City Attorney and the City Engineer has been provided by the Developer
or its subcontractor.
- 11 –
The amount of the security was calculated as follows:
ESTIMATED COSTS
ITEM City Project (1) Developer Installed (2) Total
Sanitary Sewer System $541,000
Watermain System $833,000
Stormwater System $460,000
Street Construction $931,000
Street Lighting $25,000
Grading/Erosion Control $495,000
Landscaping/Tree
Preservation $112,000
Wetland Buffer
Establishment $16,000
Installing Wetland Buffer
Monuments*
Setting Iron Monuments $6,000
SUB-TOTAL: $3,419,000
City Design, Inspection
and Administration (8%) $273,520
Total: $3,692,520
Total Project Cost
(1) Public Improvement/City Project. City to own and maintain after development complete.
(2) Developer Installed Public Improvements. City to own and maintain after development complete.
This breakdown is for historical reference; it is not a restriction on the use of the security. If a letter of credit is
used to post any portion of the security, the bank shall be subject to the approval of the City Administrator. The
City may draw down the security, without notice, for any violation of the terms of this Contract or upon receipt
of notice that the security will be cancelled or otherwise lapse prior to the end of the required term and no City-
approved replacement security has been provided. If the required public improvements are not completed at
least 30 days prior to the expiration of the security, the City may also draw it down. If the security is drawn
down, the proceeds shall be used to cure the default. Upon receipt of proof satisfactory to the City Engineer or
designee that work has been completed and financial obligations to the City have been satisfied, with City
Engineer or designee approval the security may be reduced from time to time by 75% of the financial
obligations that have been satisfied. Twenty-five percent (25%) of the public improvement and landscaping
amounts certified by the Developer's engineer shall be retained as security until: (1) all improvements have
been completed; (2) iron monuments for lot corners have been installed; (3) all financial obligations to the City,
both actual and anticipated, have been satisfied; (4) the required "record" plans have been received by the City;
(5) a warranty security is provided; and (6) the public improvements are accepted by the City.
32. INSURANCE REQUIREMENTS. Developer shall take out and maintain or cause to be taken out
and maintained until six months after the City’s acceptance of the public improvements:
- 12 –
A. Commercial general liability insurance (including operations, contingent liability, operations
of subcontractors, competed operations and contractual liability insurance) together with an
Owner’s Contractor’s Policy with limits against bodily injury, including death, and property
damage (to include, but not be limited to damages caused by erosion or flooding) which may
arise out of Developer’s work or the work of any of its subcontractors.
B. Limits for bodily injury or death shall not be less than $750,000.00 for one person and
$1,500,000.00 for each occurrence; limits for property damage shall not be less than
$2,000,000.00 for each occurrence.
C. Worker’s compensation insurance, with statutory coverage, if applicable.
D. Developer shall file a Certificate of Insurance with the City Administrator prior to
commencing site grading. The City and the City Engineer shall be named as Additional
Insureds on a primary and non-contributory basis on the Certificate. The Certificate shall be
modified to bear the following language:
Should any of the above policies be canceled, materially changed, or not renewed before the
expiration date thereof, the issuing company shall give thirty (30) days written notice of the same to
the Certificate Holder. In the event of cancellation due to non-payment, ten (10) day’s written notice
shall be given to the Certificate Holder.
Developer shall be responsible for providing the above language to its insurer. The City does not
warranty that these amounts will be sufficient to cover all Developer liability related to the work on
the Subject Property and Developer shall be responsible for conducting its own analysis of the
appropriate levels of coverage.
33. SUMMARY OF CASH REQUIREMENTS. The following is a summary of the cash requirements
under this Contract which must be furnished to the City at the time of final plat approval:
Water Supply Trunk line area charge – T & S (TLAC) $ 361,598.87
Water Supply Trunk line area charge – M & R (TLAC) 267,252.86
Sanitary Sewer Trunk line area charge (TLAC) 218,596.38
Park Dedication 357,240.00
Engineering Escrow 75,000.00
TOTAL CASH REQUIREMENTS LEVIED: $ 1,269,688.11
34. NOTICES. Required notices to the Developer shall be in writing, and shall be either hand delivered
to the Developer, its employees or agents, or mailed to the Developer by certified mail at the following
address:
_______________________________
_______________________________
_______________________________
- 13 –
Notices to the City shall be in writing and shall be either hand delivered to the City Administrator, or
mailed to the City by certified mail in care of the City Administrator at the following address: Corcoran
City Hall, 8200 County Road 116, Corcoran, MN 55340.
The Developer shall notify the City within five (5) days of change of address.
[Signatures on pages to follow]
CITY OF CORCORAN:
BY: ______________________________________
Tom McKee, Mayor
(SEAL)
AND _____________________________________
Jay Tobin, City Administrator
STATE OF MINNESOTA )
( ss.
COUNTY OF HENNEPIN )
The foregoing instrument was acknowledged before me this _______ day of ________________,
20____, by Tom McKee and by Jay Tobin, the Mayor and City Administrator of the City of Corcoran, a
Minnesota municipal corporation, on behalf of the corporation and pursuant to the authority granted by its
City Council.
______________________________________
NOTARY PUBLIC
DEVELOPER:
By: ______________________________________
Its: ______________________________________
STATE OF MINNESOTA )
( ss.
COUNTY OF HENNEPIN )
The foregoing instrument was acknowledged before me this ________ day of ________________,
20____, by __________________________________ the ____________________________________ of
______________________________________ on its behalf.
______________________________________
NOTARY PUBLIC
DRAFTED BY: CITY OF CORCORAN
8200 County Road 116
Corcoran, MN 55340
EXHIBIT A
(the “Subject Property”)
The East 450.00 feet, as measured along the north and south lines, of the South 933.80 feet as measured
at right angles to the south line, of the Southwest Quarter of the Southwest Quarter (SW ¼ of SW ¼) of
Section 36, Township 119, Range 23, Hennepin County, Minnesota.
Abstract Property.
Parcel 2:
The South 933.80 feet of the Southwest Quarter of the Southwest Quarter (SW ¼ of SW ¼) of Section 36,
Township 119, Range 23, Hennepin County, Minnesota, as measured at right angles to the south line
thereof; except the East 450 feet as measured along the north and south lines thereof, and except that
part thereof which lies West of a line parallel with and distant 40 feet East of the West line of said section.
Abstract property.
Parcel 3:
That part of the Southwest Quarter of the Southwest Quarter (SW ¼ of SW ¼), of Section 36, Township
119, Range 23, lying North of the South 933.80 feet as measured at right angles to the South line thereof.
Except the West 450.00 feet of the North 200.00 feet as measured at right angles to the North and West
lines thereof. Also except the West 40.00 feet of said Southwest Quarter of the Southwest Quarter,
Hennepin County, Minnesota.
Abstract Property.
FEE OWNER CONSENT
TO
DEVELOPMENT CONTRACT
_______________________________________________________, fee owners of all or part of the
Subject Property, the development of which is governed by the foregoing Development Contract, affirm and
consent to the provisions thereof and agree to be bound by the provisions as the same may apply to that portion
of the Subject Property owned by them. Fee Owners further consent to the recording of the Agreement against
the Subject Property.
Dated this _____ day of ____________, 2_____.
______________________________________
______________________________________
STATE OF MINNESOTA )
( ss.
COUNTY OF HENNEPIN )
The foregoing instrument was acknowledged before me this _____ day of _____________, 2____, by
______________________________________________________.
________________________________________
NOTARY PUBLIC
DRAFTED BY: CITY OF CORCORAN
8200 County Road 116
Corcoran, MN 55340
MORTGAGEE CONSENT
TO
DEVELOPMENT CONTRACT
_______________________________________________________, which holds a mortgage on the
Subject Property, the development of which is governed by the foregoing Development Contract, agrees that
the Development Contract shall remain in full force and effect even if it forecloses on its mortgage.
Dated this _____ day of ____________, 2_____.
______________________________________
______________________________________
STATE OF MINNESOTA )
( ss.
COUNTY OF HENNEPIN )
The foregoing instrument was acknowledged before me this _____ day of ________________, 2_____,
by __________________________________________________________________________.
________________________________________
NOTARY PUBLIC
DRAFTED BY: CITY OF CORCORAN
8200 County Road 116
Corcoran, MN 55340
CONTRACT PURCHASER CONSENT
TO
DEVELOPMENT CONTRACT
_______________________________________________________________, which/who has a
contract purchaser's interest in all or part of the subject property, the development of which is governed by the
foregoing Development Contract, hereby affirms and consents to the provisions thereof and agrees to be bound
by the provisions as the same may apply to that portion of the Subject Property in which there is a contract
purchaser's interest.
Dated this _____ day of ____________, 2_____.
______________________________________
______________________________________
STATE OF MINNESOTA )
( ss.
COUNTY OF HENNEPIN )
The foregoing instrument was acknowledged before me this _____ day of ________________, 2____,
by ____________________________________________________________________________.
________________________________________
NOTARY PUBLIC
DRAFTED BY: CITY OF CORCORAN
8200 County Road 116
Corcoran, MN 55340
Memo
To: Kevin Mattson, PE Public Works
Director
From: Kent Torve, City Engineer
Steve Hegland, PE
Project: Woodland Hills of Corcoran Final Plat
Review
Date: July 17, 2024
Exhibits:
This Memorandum is based on a review of the following documents:
1. Landscape Plan - Woodland Hills FP dated 05/21/2024.
2. Signage & Lighting Plan - Woodland Hills FP dated 05/21/2024.
3. DRAINAGE EASEMENT VACATE (3120-068) dated 04/15/2024.
4. FP-WHOC - DRAFT dated 05/17/2024.
5. Woodland Hills Final Plat Plans dated 05/21/2024.
Comments:
The comments provided in the stormwater memo dated June 25th, 2024 by Stantec are incorporated by
reference.
General:
1. Consistent with the review process, a comment response letter shall be provided in which the
applicant provides a written response to each of the items below.
2. For any site activity (demo, grading, utilities, etc.) no closures or restrictions of any kind shall be
imposed upon the public use of County Road 116 or Hackamore Road without the Hennepin County
or the City’s permission. Should any lane restrictions be necessary, the Contractor shall notify the
City at least 7 days in advance and provide a Traffic Control Plan.
3. An encroachment agreement shall be required for all site improvements or items placed within the
City ROW or easements. This includes all retaining walls and development signage.
4. Review detail plate SAN-9, Storm details 19 and 20 as they do not appear to be Corcoran standard
detail. Do not modify the standard details to make them appear to be a part of the Corcoran
Standards. If custom details are necessary for the plan set, make them identifiable as such.
5. Include callouts on detail plate STO-10.
6. Update standard detail plates to those available on City website.
Plat:
1. All existing easements shall be vacated upon completion of final plat. Existing 75’ utility easement per
document No. 3986476 show on ALTA survey, and copy of vacation documents for NSP easement
are provided however document numbers don’t match. It should be verified that the easement on the
ALTA survey is the easement described in the release of easement document or easement shall be
vacated.
July 2024
Woodland Hills
Kevin Mattson, PE Public Works Director
Page 2 of 4
2. Add descriptions for the southern easement limits on Lot 1 Block 2. Easement in plat does not appear
to match plans.
3. Provide consistent line color for easement line work. The colors blue and orange both appear to be
used for easements.
4. Update plans to provide for a minimum easement of 30’ for sanitary sewer between Lots 10 and 11
Block 1.
5. The watermain boring shall identify all ROW, easements, and features (roadway, trails, landscaping,
etc) and small utilities.
Erosion Control/SWPPP
1. Provide inlet protection on existing catch basins near southeast corner of the property.
2. Provide flared end protection on upstream side of flare-to-flare crossing the emergency access.
3. Provide silt fence along Hackamore Road east of Poplar Lane.
4. Erosion control measures will be necessary for boring pits and disturbance areas for watermain
extension.
5. Include notes for erosion control quantities and sequencing on plans.
6. Show erosion control blanket in all areas with 3:1 or greater slopes. Specifically review areas around
pond and wetlands.
Transportation
1. Provide additional details for parking lot for amenity center. Parking lot shall be a hard paved surface
with concrete curb and gutter. Detail curbing type, pavement type, elevations and dimensions.
2. Provide elevations in pedestrian ramp detail drawings to demonstrate all pedestrian ramps shall be
ADA compliant.
3. Emergency access is routed adjacent to wetlands and low areas. Provide details of the structural
section. Subgrade improvements are anticipated to be necessary to ensure it can support emergency
vehicle access.
Site Plans
1. Show wetland buffer signposts on all angle points of Wetland 6 near CR116 and around southeast
side of Wetland 7.
2. Street lighting locations shall be reviewed by public safety and final lighting locations shall be
determined at the time of permitting.
Landscape
1. Shift tree in the NE corner of L4B2 away from backyard drain tile.
2. All trees adjacent to backyard storm sewer near north property line must be located a minimum of 10’
away from the storm sewer alignment.
3. Watermain and swale in rear of lots 1 and 2 block 1 appear to conflict with proposed landscaping
plan. Review and adjust accordingly.
4. Overlay landscape buffer plan and grading plan along the north and east sides of the development to
ensure that grading can be completed while preserving existing trees and their root systems.
July 2024
Woodland Hills
Kevin Mattson, PE Public Works Director
Page 3 of 4
Grading /Stormwater
1. All walls higher than 4’ shall be designed by a certified engineer and the design and certification of
those walls shall be provided to the city.
2. Retaining walls should be natural stone if placed in City ROW or easements for overall development
plan.
3. Show street drain tile both directions out of low points per Corcoran requirements near site entrance.
4. Connect drain tile between E4 and L12.
5. Connect drain tile between E2 and L2.
6. Extend drain tile 150’ out of L4.
7. Remove clean outs and connect all drain tile between near STA 2+00 – 3+00 on 62nd PL.
8. Extend drain tile 250’ out of low point at STA 4+00 on 62nd PL.
9. Show drain tile for structure C3-C6.
10. Show drain tile 150’ upstream of L5.
11. Connect drain tile between A6 and A7.
12. Install drain tile 250’ out of A3 low point.
13. Provide casting type in storm sewer table.
14. Being the last structure before discharging to a pond, structure I2 to include a 3’ sump.
15. Being the last accessible structure before discharging to a pond, call out sump in in profile view for
structure E2, G2, K3, J6, C3, L2, and A3.
16. Drop in manhole J4 is greater than 18”; therefore a sump required. Re-label CBMH J4 to STMH J4.
17. Sump required for CBMH L3.
18. NWL labels on plans should be updated to match pond controlling elevations.
19. Delete backyard cleanout label shown on L7B3.
20. Update grading plan for excavation elevation for wetland 1. Grading plan notes excavation to a 966
elevation.
21. Increase size of drain tile between J4 and Cleanout 3 to 8” to allow for jetting equipment to access
and clean.
22. Identify a concrete apron at end of drain tile cleanout of Pond 1SW as it discharges into ditch.
23. Identify trail and roadway patching for storm catch basin I2 on Hackamore Road.
24. Provide sump drain tile connection for Lots 2 and 3 Block 2.
Watermain/Sanitary Sewer
1. Update finished grade (FG) surface on Poplar Lane profile near MH 21 to show the proposed FG with
the development along with the proposed FG for the roadway.
2. Install dead-end hydrant at end of stubbed street at north property boundary on Poplar Lane.
3. Applicant shall receive utility permit from Hennepin County for sanitary sewer and watermain
extension under County Road 116.
4. Confirm watermain and sanitary sewer have 18” of vertical separation near STA 2+00 of Poplar Lane.
5. Directionally drilled watermain shall be fused PVC.
6. Review vertical separation between watermain and sanitary sewer on 62nd Place at STA 9+25.
7. Call out insulation at storm sewer crossing on Hackamore Road profile at STA 120+60.
8. Include note that connection to existing manhole is to be core drilled with a watertight boot.
9. Insulate watermain where it will be crossed by storm sewer run G3-G4-G5.
July 2024
Woodland Hills
Kevin Mattson, PE Public Works Director
Page 4 of 4
10. Call out insulation for watermain offset on 62nd Pl.
11. Insulate watermain between CBMH A5-A6.
12. Insulate watermain for the L2-L12 and L3-L13 storm sewer crossings.
13. Show bore pit locations/size for the ends of both directional drills along Hackamore Road. Show
start/end extents of directional drilling on plan view.
14. Review L5, 6 B2 services for conflict with storm sewer.
15. Sanitary sewer alignment across CR116 should go straight east and then angle south to MH 1.
16. Identify on the utility plans any irrigation services.
17. Raise sanitary inverts of sanitary sewer as allowable on 63rd Ave.
18. Update watermain along Hackamore road to the watermain alignment shown on the Hackamore
Road plans. The plans are attached to this memo for reference.
19. Plans for drilled watermain along Hackamore Road shall show all existing site features included
pavement, utilities, landscaping, site elements and which will be protected and which will be impacted
and replaced with the project.
End of Comments
BITUMINOUS
TRAIL
LEGEND
PROPOSED CURB AND GUTTER DES. B618
AGGREGATE DRIVEWAY (PAID FOR AS
AGGREGATE SURFACING CLASS 2)
PROPOSED BITUMINOUS EDGE CONCRETE
WALKPROPOSED DRAINAGE STRUCTURE
PROPOSED RCP STORM SEWER
APPROX. CONSTRUCTION LIMITS
PE PERMANENT EASEMENT
TEMPORARY EASEMENT
1 DRAINTILE CLEANOUT
PROPOSED DRAINTILE
PE
TE
TRAFFIC SIGNAL POLE PEDESTRIAN PUSH BUTTON
ADJUST GATE VALVEAG
10"
6"
8"
8"
6"
6"
28"
48"48"
MB MB
MB MB MB MB
"""""""""""
28"
20"24"24"
16"
28"16"
12"16"
UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT
UGTUGTUGTUGTUGTUGTUGTUGTUGTUGTUGTUGTUGTUGTUGTUGTUGTUGTUGTUGT
UG
T
UG
T
UG
T
UG
T
UG
T
F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/OOHEOHEOHEOHEOHEOHEOHEOHEOHEOHEOHEOHEOHEOHEOHEOHEOHEOHEOHE OHE
OH
E
OH
E
OH
E
OH
E
OH
E
O
H
E
127+00 128+00 129+00 130+00 131+00 132+00 133+00
PE PE PE
PE PE PE
5201 5202
12"
5105
1
5
"
8
10
℄
EX RW
EX RW
EX RW
EX RW
L126
5200
5212
0+00 1+00 2+00
0+00 1+00 2+00 3+00 3+25
1
+
0
0
1+
9
8
11
11
6
STA 130+63.44
42.66' LT
END TAPER
STA 128+73.81
0.34' LT
STA 129+35.97
27.65' RT
BEGIN TAPER
STA 132+00.00
0.33' RT
R25 R25
1
1
1+00 2+00 3+00 3+82
5201A
5105A
5105B
5415 12"
12
"
6
6
0+
0
0
0+
4
2
5106
5107
980
985
990
995
1000
1005
1010
1015
1020
980
985
990
995
1000
1005
1010
1015
1020
99
5
.
0
99
4
.
7
99
4
.
5
99
4
.
6
99
4
.
7
99
5
.
1
99
5
.
5
99
6
.
1
99
6
.
6
99
7
.
2
99
7
.
9
99
8
.
7
99
9
.
4
99
9
.
9
10
0
0
.
5
10
0
1
.
5
10
0
1
.
8
99
4
.
9
4
99
4
.
7
0
99
4
.
6
2
99
4
.
7
1
99
4
.
9
6
99
5
.
3
6
99
5
.
7
8
99
6
.
2
9
99
6
.
9
3
99
7
.
6
7
99
8
.
4
1
99
9
.
1
5
99
9
.
9
0
10
0
0
.
6
3
10
0
1
.
2
3
10
0
1
.
6
2
10
0
1
.
8
8
127+00 127+50 128+00 128+50 129+00 129+50 130+00 130+50 131+00 131+50 132+00 132+50 133+00 133+50 134+00 134+50
PROPOSED
CL ELEVATION
EXISTING
CL ELEVATION
0.83%
1.48%
0.50%
PVIS:133+50.00
PVIE:1001.38
AD:0.98
K:122.14
120.00' VC
BV
C
S
:
1
3
2
+
9
0
.
0
0
BV
C
E
:
1
0
0
0
.
4
9
EV
C
S
:
1
3
4
+
1
0
.
0
0
EV
C
E
:
1
0
0
1
.
6
8
PVIS:127+24.71
PVIE:993.89
AD:1.99
K:150.84
300.00' VC
EV
C
S
:
1
2
8
+
7
4
.
7
1
EV
C
E
:
9
9
5
.
1
4
LP STA:127+48.81
LP ELEV:994.62
PVIS:130+00.00
PVIE:996.19
AD:0.65
K:185.24
120.00' VC
BV
C
S
:
1
2
9
+
4
0
.
0
0
BV
C
E
:
9
9
5
.
6
9
EV
C
S
:
1
3
0
+
6
0
.
0
0
EV
C
E
:
9
9
7
.
0
8
PROPOSED
CL PROFILE
EXISTING
CL PROFILE
5202
ST
A
1
3
2
+
3
8
.
6
0
-2
1
.
6
7
L
T
RI
M
=
9
9
9
.
7
5
(4
8
"
Ø
)
8' - 12" RCP CL III @ 0.37%
INV: 993.97 (W)
INV: 993.41 (S)
INV: 994.83 (E)
5201
ST
A
1
3
1
+
0
5
.
6
3
-1
9
.
6
0
L
T
RI
M
=
9
9
7
.
1
4
(2
'
x
3
'
)
5202A
ST
A
1
3
3
+
7
8
.
3
5
-4
4
.
5
4
L
T
RI
M
=
9
9
9
.
5
6
(4
8
"
Ø
)
199' - 12" RCP CL V @ 0.50%
5105B
ST
A
1
2
9
+
4
9
.
5
7
-1
7
.
6
7
L
T
RI
M
=
9
9
5
.
3
9
(4
8
"
Ø
)
INV: 990.59 (S)
INV: 990.49 (W)
125' - 12" RCP CL V @ 0.40%
142' - 12" RCP CL V @ 1.2
5
%
INV: 994.50 (E)
INV: 994.54 (N)
INV: 994.47 (W)
INV: 994.47 (E)
5201A
ST
A
1
3
1
+
1
3
.
6
4
-1
9
.
6
7
L
T
RI
M
=
9
9
7
.
9
3
(2
'
x
3
'
)
5415
ST
A
1
2
7
+
5
0
.
5
0
-2
3
.
0
6
L
T
RI
M
=
9
9
4
.
1
6
(4
8
"
Ø
)
INV: 987.69 (S)
INV: 989.50 (E)
INV: 987.69 (NW)
INV: 996.60 (W)INV: 994.61 (S)
5200
ST
A
1
3
1
+
0
3
.
4
3
-3
6
.
5
4
L
T
RI
M
=
9
9
5
.
7
8
(2
7
"
Ø
)
HACKAMORE ROAD
SCALE IN FEET
0
H:
30 60
SCALE IN FEET
0
V:
5 10
K:
\
0
1
5
6
6
1
-
0
0
0
\
C
a
d
\
P
l
a
n
\
0
1
5
6
6
1
-
0
0
0
-
C
-
S
T
R
T
-
P
L
A
N
.
d
w
g
7/
2
0
/
2
0
2
3
1
0
:
2
6
:
5
5
A
M
N
S.A.P.
SHEET
OF
127
21
STREET & STORM
SEWER PLANS
215-119-001
250-103-002
C.P.
XXXX-XX
MA
T
C
H
L
I
N
E
S
T
A
:
1
2
6
+
5
0
SE
E
S
H
E
E
T
20
MA
T
C
H
L
I
N
E
S
T
A
:
1
3
3
+
5
0
SE
E
S
H
E
E
T
22
MA
T
C
H
L
I
N
E
S
T
A
:
1
3
3
+
5
0
SE
E
S
H
E
E
T
22
LOCATION
CITY
OF
MEDINA
CITY
OF
CORCORAN
CITY
OF
MAPLE
GROVE
CITY
OF
PLYMOUTH
FO
X
B
E
R
R
Y
D
R
CR
-
1
1
6
(
P
I
N
T
O
D
R
)
SETTLER
S
R
D
SN
Y
D
E
R
R
D
HA
C
K
A
M
O
R
E
CI
R
HU
N
T
E
R
R
D
BE
R
G
A
M
O
T
DR
CR
-
1
0
1
(
B
R
O
C
K
T
O
N
L
N
N
)
HACKAMORE RD
HACK
A
M
O
R
E
R
D
CR
-
1
1
6
(
P
I
N
T
O
D
R
)
CR
-
1
0
1
(
B
R
O
C
K
T
O
N
L
N
N
)
6215 HACKAMORE CIRCLE
FREDERICK J BENKUSKY
6210 HACKAMORE CIRCLE
JOHN G & SHERRY A MORRILL
565 HACKAMORE
ROAD
RYAN M & APRIL
D LINDELL
545 HACKAMORE
ROAD
TIMOTHY J
BEAURPE
PID 0111823210008
PULTE HOMES OF MINNESOTA LLC
THE RESERVE OF MEDINA
HA
C
K
A
M
O
R
E
C
I
R
C
L
E
CONNECT TO
EXISTING
STORM SEWER
(24" @ 992.76')625 HACKAMORE
ROAD
HARRY A & ANGELA S
DENNY
DITCH 1 - SEE SHEET
29 FOR PROFILE DITCH 2 - SEE SHEET
30 FOR PROFILE
SWALE GRADING - SEE
SHEET 34 FOR PROFILE
MA
T
C
H
L
I
N
E
S
T
A
:
1
2
6
+
5
0
SE
E
S
H
E
E
T
20
MATCHLINE
SEE SHEET 34
WSB PROJECT NO.:
RE
V
I
S
I
O
N
S
NO
.
DA
T
E
DE
S
C
R
I
P
T
I
O
N
015661-000
SCALE:
PLAN BY:
DESIGN BY:
CHECK BY:
AS SHOWN
MPM
JLS
GMD
I
H
E
R
E
B
Y
C
E
R
T
I
F
Y
T
H
A
T
T
H
I
S
P
L
A
N
,
S
P
E
C
I
F
I
C
A
T
I
O
N
,
OR
R
E
P
O
R
T
W
A
S
P
R
E
P
A
R
E
D
B
Y
M
E
O
R
U
N
D
E
R
M
Y
DI
R
E
C
T
S
U
P
E
R
V
I
S
I
O
N
A
N
D
T
H
A
T
I
A
M
A
D
U
L
Y
LI
C
E
N
S
E
D
P
R
O
F
E
S
S
I
O
N
A
L
E
N
G
I
N
E
E
R
U
N
D
E
R
T
H
E
LA
W
S
O
F
T
H
E
S
T
A
T
E
O
F
M
I
N
N
E
S
O
T
A
.
LI
C
.
N
O
:
DA
T
E
:
JA
M
E
S
L
.
S
T
R
E
M
E
L
03
/
0
7
/
2
0
2
3
45
7
8
2
HA
C
K
A
M
O
R
E
R
D
I
M
P
R
O
V
E
M
E
N
T
S
PR
O
J
E
C
T
CI
T
Y
O
F
M
E
D
I
N
A
A
N
D
C
I
T
Y
O
F
CO
R
C
O
R
A
N
4" PERF TP PIPE DRAIN
4" PERF TP PIPE DRAIN CONCRETE VALLEY GUTTER
FUTURE WATERMAIN
CORRIDOR BY OTHERS
4/
1
1
/
2
0
2
3
AD
D
E
N
D
U
M
#
1
1
1
1
2
7/
2
7
/
2
0
2
3
PL
A
N
R
E
V
I
S
I
O
N
S
2
S.A.P.
215-119-001
250-103-002
BITUMINOUS
TRAIL
LEGEND
PROPOSED CURB AND GUTTER DES. B618
AGGREGATE DRIVEWAY (PAID FOR AS
AGGREGATE SURFACING CLASS 2)
PROPOSED BITUMINOUS EDGE CONCRETE
WALKPROPOSED DRAINAGE STRUCTURE
PROPOSED RCP STORM SEWER
APPROX. CONSTRUCTION LIMITS
PE PERMANENT EASEMENT
TEMPORARY EASEMENT
1 DRAINTILE CLEANOUT
PROPOSED DRAINTILE
PE
TE
TRAFFIC SIGNAL POLE PEDESTRIAN PUSH BUTTON
ADJUST GATE VALVEAG
6"6"
8"
6"
14"14"14"14"
MB
VLT
"""
UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT
UGTUGTUGTUGTUGTUGTUGTUGTUGTUGT
UG
T
UG
T
UG
T
UG
T
UGTUGTUGTUGTUGTUGTUGTUGTUGTUGTF/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O
OHE OHE OHE OHE OHE OHE OHE OHE OHE OHE OHE OHE OHE OHE OHE OHE OHE OHE OHE OHE
O
H
E
O
H
E
O
H
E
OH
E
OH
E
UG
T
UG
T
134+00 135+00 136+00 137+00 138+00 139+00 140+00
PE PE PE PE PE PE PE PE PE PE PE
5203 5204
15"
15
"
10 10
℄
EX RW EX RW
EX RW
L126
5204B 5204D5204C
5204A5203A15"15"
3+00 4+00 5+00
5+55
5202A
END TAPER
STA 134+92.64
11.67' LTSTA 134+97.44
19.91' RT
11
12
11
R25
R25
R10 R20
1:15
4.5
11
11
4.5
11
12
11
STA 136+87.37
58.08' LT
STA 137+49.69
28.95' RT
STA 138+74.95
41.89' RT
R20 0+00 1+00
CONNECT EXISTING
PRIVATE SUMP DRAIN PIPE
5203B
5204F 5204E
6
6
985
990
995
1000
1005
1010
1015
1020
1025
985
990
995
1000
1005
1010
1015
1020
1025
10
0
0
.
5
10
0
1
.
5
10
0
1
.
8
10
0
1
.
9
10
0
2
.
2
10
0
2
.
4
10
0
2
.
6
10
0
2
.
9
10
0
3
.
2
10
0
3
.
3
10
0
3
.
9
10
0
4
.
1
10
0
4
.
6
10
0
5
.
2
10
0
6
.
4
10
0
7
.
4
10
0
8
.
5
10
0
1
.
2
3
10
0
1
.
6
2
10
0
1
.
8
8
10
0
2
.
1
3
10
0
2
.
3
8
10
0
2
.
6
3
10
0
2
.
8
8
10
0
3
.
1
3
10
0
3
.
3
8
10
0
3
.
6
3
10
0
3
.
8
8
10
0
4
.
3
5
10
0
5
.
1
3
10
0
6
.
1
3
10
0
7
.
1
3
10
0
8
.
1
3
10
0
9
.
1
3
134+00 134+50 135+00 135+50 136+00 136+50 137+00 137+50 138+00 138+50 139+00 139+50 140+00 140+50 141+00 141+50
PROPOSED
CL ELEVATION
EXISTING
CL ELEVATION
0.50%
2.00%
PVIS:133+50.00
PVIE:1001.38
AD:0.98
K:122.14
120.00' VC
EV
C
S
:
1
3
4
+
1
0
.
0
0
EV
C
E
:
1
0
0
1
.
6
8
PVIS:139+00.00
PVIE:1004.13
AD:1.50
K:80.00
120.00' VC
BV
C
S
:
1
3
8
+
4
0
.
0
0
BV
C
E
:
1
0
0
3
.
8
3
EV
C
S
:
1
3
9
+
6
0
.
0
0
EV
C
E
:
1
0
0
5
.
3
3
PROPOSED
CL PROFILE
EXISTING
CL PROFILE
INV: 999.32 (E)
INV: 999.32 (N)
8' - 15" RCP CL V @ 0.61%
INV: 998.49 (W)
INV: 998.39 (S)
INV: 999.14 (N)
5204
ST
A
1
3
8
+
6
2
.
0
7
-2
9
.
5
0
L
T
RI
M
=
1
0
0
3
.
1
7
(4
8
"
Ø
)
5203
ST
A
1
3
7
+
2
6
.
7
0
-2
9
.
6
8
L
T
RI
M
=
1
0
0
2
.
4
5
(2
'
X
3
'
)
5203B
ST
A
1
3
7
+
3
4
.
6
9
-2
9
.
6
7
L
T
RI
M
=
1
0
0
3
.
1
6
(2
'
X
3
'
)
127' - 15" RCP CL V @ 0.61%
INV: 999.27 (W)
INV: 999.27 (E)
48' - 12" RCP CL V @ 4.31%
INV: 997.35 (W)
INV: 995.29 (W)
INV: 995.30 (E)
5204E
ST
A
1
3
5
+
0
6
.
1
6
25
.
9
8
R
T
RI
M
=
9
9
9
.
5
8
(2
7
"
Ø
)
5204F
ST
A
1
3
4
+
5
9
.
2
4
28
.
3
8
R
T
RI
M
=
9
9
8
.
9
8
(4
8
"
Ø
)
EX WATERMAIN
HACKAMORE ROAD
SCALE IN FEET
0
H:
30 60
SCALE IN FEET
0
V:
5 10
K:
\
0
1
5
6
6
1
-
0
0
0
\
C
a
d
\
P
l
a
n
\
0
1
5
6
6
1
-
0
0
0
-
C
-
S
T
R
T
-
P
L
A
N
.
d
w
g
4/
1
0
/
2
0
2
3
2
:
3
4
:
5
7
P
M
N
MA
T
C
H
L
I
N
E
S
T
A
:
1
3
3
+
5
0
SE
E
S
H
E
E
T
21
MA
T
C
H
L
I
N
E
S
T
A
:
1
4
0
+
5
0
SE
E
S
H
E
E
T
23
MA
T
C
H
L
I
N
E
S
T
A
:
1
4
0
+
5
0
SE
E
S
H
E
E
T
23
LOCATION
CITY
OF
MEDINA
CITY
OF
CORCORAN
CITY
OF
MAPLE
GROVE
CITY
OF
PLYMOUTH
FO
X
B
E
R
R
Y
D
R
CR
-
1
1
6
(
P
I
N
T
O
D
R
)
SETTLER
S
R
D
SN
Y
D
E
R
R
D
HA
C
K
A
M
O
R
E
CI
R
HU
N
T
E
R
R
D
BE
R
G
A
M
O
T
DR
CR
-
1
0
1
(
B
R
O
C
K
T
O
N
L
N
N
)
HACKAMORE RD
HACK
A
M
O
R
E
R
D
CR
-
1
1
6
(
P
I
N
T
O
D
R
)
CR
-
1
0
1
(
B
R
O
C
K
T
O
N
L
N
N
)
S.A.P.
215-119-001
250-103-002
C.P.
XXXX-XX
WSB PROJECT NO.:
SHEET
OF
RE
V
I
S
I
O
N
S
NO
.
DA
T
E
DE
S
C
R
I
P
T
I
O
N
127
22
015661-000
SCALE:
PLAN BY:
DESIGN BY:
CHECK BY:
AS SHOWN
MPM
JLS
GMD
I
H
E
R
E
B
Y
C
E
R
T
I
F
Y
T
H
A
T
T
H
I
S
P
L
A
N
,
S
P
E
C
I
F
I
C
A
T
I
O
N
,
OR
R
E
P
O
R
T
W
A
S
P
R
E
P
A
R
E
D
B
Y
M
E
O
R
U
N
D
E
R
M
Y
DI
R
E
C
T
S
U
P
E
R
V
I
S
I
O
N
A
N
D
T
H
A
T
I
A
M
A
D
U
L
Y
LI
C
E
N
S
E
D
P
R
O
F
E
S
S
I
O
N
A
L
E
N
G
I
N
E
E
R
U
N
D
E
R
T
H
E
LA
W
S
O
F
T
H
E
S
T
A
T
E
O
F
M
I
N
N
E
S
O
T
A
.
LI
C
.
N
O
:
DA
T
E
:
JA
M
E
S
L
.
S
T
R
E
M
E
L
03
/
0
7
/
2
0
2
3
45
7
8
2
HA
C
K
A
M
O
R
E
R
D
I
M
P
R
O
V
E
M
E
N
T
S
PR
O
J
E
C
T
CI
T
Y
O
F
M
E
D
I
N
A
A
N
D
C
I
T
Y
O
F
CO
R
C
O
R
A
N
STREET & STORM
SEWER PLANS
6205 HUNTER ROAD
JOSEPH & HANNA SMITH
19510 HACKAMORE ROAD
OLGA & SERGEY KARACHENETS
435 HACKAMORE ROAD
MARILYN A LARSON
PID 0111823210008
PULTE HOMES OF MINNESOTA LLC
THE RESERVE OF MEDINA
PID 0111823120008
WILD MEADOWS HMOWNRS ASC INC
HU
N
T
E
R
R
O
A
D
CONNECT TO
EXISTING
STORM SEWER
MA
T
C
H
L
I
N
E
S
T
A
:
1
3
3
+
5
0
SE
E
S
H
E
E
T
21
ZI
N
N
I
A
DR
I
V
E
4" PERF TP PIPE DRAIN
CONCRETE VALLEY GUTTER
4" PERF TP PIPE DRAIN
PROVIDE PERMANENT
ACCESS TO DRIVEWAY,
DROP DOWN CURB/TRAILFUTURE WATERMAIN
CORRIDOR BY OTHERS
4/
1
1
/
2
0
2
3
AD
D
E
N
D
U
M
#
1
1
1
1
S.A.P.
215-119-001
250-103-002
LI
C
.
N
O
:
DA
T
E
:
JA
M
E
S
L
.
S
T
R
E
M
E
L
03
/
0
7
/
2
0
2
3
45
7
8
2
BITUMINOUS
TRAIL
LEGEND
PROPOSED CURB AND GUTTER DES. B618
AGGREGATE DRIVEWAY (PAID FOR AS
AGGREGATE SURFACING CLASS 2)
PROPOSED BITUMINOUS EDGE CONCRETE
WALKPROPOSED DRAINAGE STRUCTURE
PROPOSED RCP STORM SEWER
APPROX. CONSTRUCTION LIMITS
PE PERMANENT EASEMENT
TEMPORARY EASEMENT
1 DRAINTILE CLEANOUT
PROPOSED DRAINTILE
PE
TE
TRAFFIC SIGNAL POLE PEDESTRIAN PUSH BUTTON
ADJUST GATE VALVEAG
2"
2"
2"
2"2"
TNH ELEV: 1010.28
2"
2"
2"
2"
TNH ELEV: 1008.13
14
1
5
100
7
.
0
3
TR
C
1
5
14
9
5
10
0
1
.
1
7
TR
C
1
0
76
4
9
10
0
7
.
1
8
SEC
UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT UGT
UG
T
UG
T
UGTUGTUGTUGTUGTUGTUGTUGTUGTUGTUGTUGTUGT
UG
T
UGT UGT UGT UGT UGT UGT
F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O F/O
OHE OHE OHE OHE OHE OHE OHE OHE OHE OHE OHE OHE OHE OHE OHE OHE OHE OHE OHE
OH
E
141+00 142+00 143+00 144+00 145+00 146+00 147+00
PEPEPEPEPEPE
5300 15"
5301 15"10 10
℄HACKAMORE ROAD
EX RW EX RW
EX RW EX RW
L12012
11
4.5
12
11
4.5
1111
BEGIN TAPER
STA 140+97.63
0.32' RT
END TAPER
STA 142+77.63
11.69' LT
1:15
R25
R25
R25
STA 145+14.79
41.84' RT
STA 145+25.11
67.68' LT
11.5
11
11
53
2+00 3+00 4+004+02
BEGIN TAPER
STA 147+55.06
0.03' RT
1
6
6
AG
980
985
990
995
1000
1005
1010
1015
1020
1025
980
985
990
995
1000
1005
1010
1015
1020
1025
10
0
6
.
4
10
0
7
.
4
10
0
8
.
5
10
0
9
.
2
10
0
9
.
6
10
1
0
.
2
10
1
0
.
3
10
1
0
.
0
10
0
9
.
5
10
0
8
.
8
10
0
7
.
5
10
0
5
.
3
10
0
3
.
5
10
0
1
.
9
10
0
0
.
3
99
8
.
7
99
6
.
9
10
0
7
.
1
3
10
0
8
.
1
3
10
0
9
.
1
3
10
1
0
.
0
8
10
1
0
.
7
3
10
1
1
.
0
2
10
1
0
.
9
6
10
1
0
.
5
4
10
0
9
.
7
7
10
0
8
.
6
9
10
0
7
.
5
6
10
0
6
.
2
2
10
0
4
.
5
6
10
0
2
.
6
9
10
0
0
.
8
2
99
8
.
9
4
99
7
.
0
7
141+00 141+50 142+00 142+50 143+00 143+50 144+00 144+50 145+00 145+50 146+00 146+50 147+00 147+50 148+00 148+50
PROPOSED
CL ELEVATION
EXISTING
CL ELEVATION
2.00%-2.25%
-3.75%
PVIS:143+25.00
PVIE:1012.63
AD:4.25
K:70.59
300.00' VC
BVCS:141+75.00
BVCE:1009.63
EVCS:144+75.00
EVCE:1009.25
HP STA:143+16.18
HP ELEV:1011.04
PVIS:146+00.00
PVIE:1006.44
AD:1.50
K:80.00
120.00' VC
BVCS:145+40.00
BVCE:1007.79
EVCS:146+60.00
EVCE:1004.19
HP STA:145+40.00
HP ELEV:1007.79
PROPOSED
CL PROFILE
EXISTING
CL PROFILE
5300
ST
A
1
4
4
+
6
1
.
4
7
-2
9
.
7
0
L
T
RI
M
=
1
0
0
8
.
7
3
(2
'
X
3
'
)
115' - 15"
R
C
P
C
L
V
@
3
.
1
0
%
5301
ST
A
1
4
5
+
7
6
.
5
4
-3
6
.
7
0
L
T
RI
M
=
1
0
0
5
.
9
4
(4
8
"
Ø
)
240' - 15"
R
C
P
C
L
V
@
3
.
0
8
%
240' - 15"
R
C
P
C
L
V
@
3
.
0
8
%
240' - 15"
R
C
P
C
L
V
@
3
.
0
8
%
5302
ST
A
1
4
8
+
1
7
.
6
9
-3
4
.
7
8
L
T
RI
M
=
9
9
7
.
6
6
(4
8
"
Ø
)
39' - 15" RCP CL V @ 4.09%
INV: 1005.14 (E)
INV: 1001.56 (W)
INV: 1001.56 (E)
INV: 994.16 (W)
INV: 991.00 (NE)
SUMP: 987.00
EX WATERMAIN
HACKAMORE ROAD
SCALE IN FEET
0
H:
30 60
SCALE IN FEET
0
V:
5 10
K:
\
0
1
5
6
6
1
-
0
0
0
\
C
a
d
\
P
l
a
n
\
0
1
5
6
6
1
-
0
0
0
-
C
-
S
T
R
T
-
P
L
A
N
.
d
w
g
3/
2
8
/
2
0
2
3
2
:
2
2
:
5
7
P
M
N
MA
T
C
H
L
I
N
E
S
T
A
:
1
4
0
+
5
0
SE
E
S
H
E
E
T
22
MA
T
C
H
L
I
N
E
S
T
A
:
1
4
7
+
5
0
SE
E
S
H
E
E
T
24
MA
T
C
H
L
I
N
E
S
T
A
:
1
4
7
+
5
0
SE
E
S
H
E
E
T
24
LOCATION
CITY
OF
MEDINA
CITY
OF
CORCORAN
CITY
OF
MAPLE
GROVE
CITY
OF
PLYMOUTH
FO
X
B
E
R
R
Y
D
R
CR
-
1
1
6
(
P
I
N
T
O
D
R
)
SETTLER
S
R
D
SN
Y
D
E
R
R
D
HA
C
K
A
M
O
R
E
CI
R
HU
N
T
E
R
R
D
BE
R
G
A
M
O
T
DR
CR
-
1
0
1
(
B
R
O
C
K
T
O
N
L
N
N
)
HACKAMORE RD
HACK
A
M
O
R
E
R
D
CR
-
1
1
6
(
P
I
N
T
O
D
R
)
CR
-
1
0
1
(
B
R
O
C
K
T
O
N
L
N
N
)
S.A.P.
215-119-001
250-103-002
C.P.
XXXX-XX
WSB PROJECT NO.:
SHEET
OF
RE
V
I
S
I
O
N
S
NO
.
DA
T
E
DE
S
C
R
I
P
T
I
O
N
127
23
015661-000
SCALE:
PLAN BY:
DESIGN BY:
CHECK BY:
AS SHOWN
MPM
JLS
GMD
I
H
E
R
E
B
Y
C
E
R
T
I
F
Y
T
H
A
T
T
H
I
S
P
L
A
N
,
S
P
E
C
I
F
I
C
A
T
I
O
N
,
OR
R
E
P
O
R
T
W
A
S
P
R
E
P
A
R
E
D
B
Y
M
E
O
R
U
N
D
E
R
M
Y
DI
R
E
C
T
S
U
P
E
R
V
I
S
I
O
N
A
N
D
T
H
A
T
I
A
M
A
D
U
L
Y
LI
C
E
N
S
E
D
P
R
O
F
E
S
S
I
O
N
A
L
E
N
G
I
N
E
E
R
U
N
D
E
R
T
H
E
LA
W
S
O
F
T
H
E
S
T
A
T
E
O
F
M
I
N
N
E
S
O
T
A
.
LI
C
.
N
O
:
DA
T
E
:
JA
M
E
S
L
.
S
T
R
E
M
E
L
03
/
0
7
/
2
0
2
3
45
7
8
2
HA
C
K
A
M
O
R
E
R
D
I
M
P
R
O
V
E
M
E
N
T
S
PR
O
J
E
C
T
CI
T
Y
O
F
M
E
D
I
N
A
A
N
D
C
I
T
Y
O
F
CO
R
C
O
R
A
N
STREET & STORM
SEWER PLANS
RAVINIA 10TH ADDITION
PID 0111823120008
WILD MEADOWS HMOWNRS ASC INC
PID 0111823120008
WILD MEADOWS HMOWNRS ASC INC
RAVINIA 10TH ADDITIONST
E
E
P
L
E
C
H
A
S
E
L
A
N
E
BE
R
G
A
M
O
T
DR
I
V
E
10' WIDE EXISTING
TRAIL EASEMENT
MA
T
C
H
L
I
N
E
S
T
A
:
1
4
0
+
5
0
SE
E
S
H
E
E
T
22
CONTRACTOR TO MAINTAIN DRAINAGE
BETWEEN PHASES. ALL TEMPORARY
WORK SHALL BE INCIDENTAL
FUTURE WATERMAIN
CORRIDOR BY OTHERS
S.A.P.
215-119-001
250-103-002
LI
C
.
N
O
:
DA
T
E
:
JA
M
E
S
L
.
S
T
R
E
M
E
L
03
/
0
7
/
2
0
2
3
45
7
8
2
SHEET 1 OF 4 SHEETS
WOODLAND HILLS OF CORCORAN
SR
R
G
N
NE
ENIG
E
D
E
SI
E
NN
SATHRE-BERGQUIST, INC.
S US
S
Y
R
S
O
E R
E
V
R
P L A
KNOW ALL PERSONS BY THESE PRESENTS: That Lakeview Development Company, LLC, a Minnesota limited liability company, owner of the following described property:
The East 450.00 feet, as measured along the north and south lines, of the South 933.80 feet as measured at right angles to the south line, of the Southwest Quarter of the Southwest Quarter (SW 1/4 of SW 14) of Section 36, Township
119, Range 23, Hennepin County, Minnesota.
AND
The South 933.80 feet of the Southwest Quarter of the Southwest Quarter (SW 1/4 of SW 14) of Section 36, Township 119, Range 23, Hennepin County, Minnesota, as measured at right angles to the south line thereof; except the East
450 feet as measured along the north and south lines thereof, and except that part thereof which lies West of a line parallel with and distant 40 feet East of the West line of said section.
AND
That part of the Southwest Quarter of the Southwest Quarter (SW 1/4 of SW 1/4), of Section 36, Township 119, Range 23, lying North of the South 933.80 feet as measured at right angles to the South line thereof. Except the West
450.00 feet of the North 200.00 feet as measured at right angles to the North and West lines thereof. Also except the West 40.00 feet of said Southwest Quarter of the Southwest Quarter, Hennepin County, Minnesota.
Has caused the same to be surveyed and platted as WOODLAND HILLS OF CORCORAN and does hereby dedicate to the public for public use the public ways and easements for drainage and utility purposes as created by this plat.
In witness whereof said Lakeview Development Company, LLC, a Minnesota limited liability company, has caused these presents to be signed by its proper officer
this day of , 20____.
Jacob M. Walesch, President
STATE OF MINNESOTA, COUNTY OF
This instrument was acknowledged before me this day of , 20____, by Jacob M. Walesch, President of Lakeview Development Company, LLC.
a Minnesota Corporation, on behalf of the corporation.
My Commission Expires:
Notary Public, County, Minnesota (Signature) (Notary Printed Name)
SURVEYORS CERTIFICATE
I Colyn M. Tvete do hereby certify that this plat was prepared by me or under my direct supervision; that I am a duly Licensed Land Surveyor in the State of Minnesota; that this plat is a correct representation of the boundary survey;
that all mathematical data and labels are correctly designated on this plat; that all monuments depicted on this plat have been or will be correctly set within one year; that all water boundaries and wet lands, as defined by Minnesota
Statutes, Section 505.01, Subd. 3, as of the date of this certificate are shown and labeled on this plat; and all public ways are shown and labeled on this plat.
Dated this day of , 20____.
Colyn M. Tvete, Licensed Land Surveyor
Minnesota License No. 62269
STATE OF MINNESOTA, COUNTY OF HENNEPIN
This instrument was acknowledged before me this day of , 20____, by Colyn M. Tvete.
My Commission Expires:
Notary Public, Hennepin County, Minnesota (Signature) (Notary Printed Name)
CITY COUNCIL, CITY OF CORCORAN, MINNESOTA
This plat of WOODLAND HILLS OF CORCORAN was approved and accepted by the City Council of the City of Corcoran, Minnesota at a regular meeting thereof held this day of , 20____,
and said plat is in compliance with the provisions of Minnesota Statutes, Section 505.03, Subd. 2.
City Council, City of Corcoran, Minnesota
By:, Mayor By:, Clerk
COUNTY AUDITOR
Hennepin County, Minnesota
I hereby certify that taxes payable in and prior years have been paid for land described on this plat, dated this day of , 20____.
Daniel Rogan, County Auditor By:, Deputy
SURVEY DIVISION
Hennepin County, Minnesota
Pursuant to Minnesota Statutes Section 383B.565 (1969), this plat has been approved this day of , 20____.
Chris F. Mavis, County Surveyor By:
COUNTY RECORDER
Hennepin County, Minnesota
I hereby certify that the within plat of WOODLAND HILLS OF CORCORAN was recorded in this office this day of , 20____, at o'clock M.
Amber Bougie, County Recorder By:, Deputy
C.R. DOC. NO._________
OUTLOT D
OUTLOT E
OUTLOT B
1
62ND PLACE
62ND AVEHACKAMORE RD
PI
N
T
O
D
R
(C
.
S
.
A
.
H
.
N
O
.
1
1
6
)
INSET B
SEE SHEET 4 OF 4 SHEETS
INSET B
SEE SHEET 4 OF 4 SHEETS
INSET B
SEE SHEET 4 OF 4 SHEETS
INSET A
SEE SHEET 3 OF 4 SHEETS
IN
S
E
T
A
SE
E
S
H
E
E
T
3
O
F
4
S
H
E
E
T
S
INSET A
SEE SHEET 3 OF 4 SHEETS
IN
S
E
T
A
SE
E
S
H
E
E
T
3
O
F
4
S
H
E
E
T
S
INSET A
SEE SHEET 3 OF 4 SHEETS
OUTLOT E OUTLOT B
OUTLOT D
Δ
Δ
Δ
Δ
Δ
63 RD AVEN
U
E
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
2
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
3
Δ
Δ
Δ
Δ
Δ
Δ
Δ
62 N D P L A C E
Δ
POPL
A
R
L
A
N
E
Δ
Δ
Δ
Δ
Δ
Δ
0
SCALE IN FEET
80 40 40 80 160
The basis for the bearing system is the south line of the Southwest Quarter
of Section 36, Township 119, Range 23, which is assumed to bear
South 89 degrees 33 minutes 07 seconds East
Denotes a 1/2 inch by 14 inch iron pipe monument set
and marked by License No. 62269.
Denotes a found 1/2 inch open pipe monument, unless
shown otherwise.
Denotes a Found Cast-Iron-Monument
SHEET 2 OF 4 SHEETS
SR
R
G
N
NE
ENIG
E
D
E
S
I
E
NN
SATHRE-BERGQUIST, INC.
S US
S
Y
R
S
O
E R
E
V
R
P L A
NO R T H
C.R. DOC. NO._________WOODLAND HILLS OF CORCORAN
6
7
4
5
2
8
10
9
3 1
13
12
11
26
23
24
25
6
1 2 3 4 5
3 2 1
2
1
3
4
41
1
5
6
4
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
62ND AVENUE
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
62ND PLACE
PO
P
L
A
R
L
A
N
E
6 2 N D PLACE
OUTLOT A Δ
Δ
0
SCALE IN FEET
50 25 25 50 100
The basis for the bearing system is the south line of the Southwest Quarter
of Section 36, Township 119, Range 23, which is assumed to bear
South 89 degrees 33 minutes 07 seconds East
Denotes a 1/2 inch by 14 inch iron pipe monument set
and marked by License No. 62269.
INSET A
SHEET 3 OF 4 SHEETS
SR
R
G
N
NE
ENIG
E
D
E
S
I
E
NN
SATHRE-BERGQUIST, INC.
S US
S
Y
R
S
O
E R
E
V
R
P L A
NO R T H
C.R. DOC. NO._________WOODLAND HILLS OF CORCORAN
NOT TO SCALE
10
5
5
Being 5 feet in width and adjoining lot lines, unless otherwise
indicated, and being 10 feet in width and adjoining right of way
lines, unless otherwise indicated, as shown on this plat.
10
DRAINAGE AND UTILITY EASEMENTS ARE SHOWN THUS:
2
1
5
3
4
6
17
15
11
21
1
5
18
4
2
9
3
13
20
12
16
22
19 10
14
8
7
6
1
2
3
2
3
37
ΔΔ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
Δ
OUTLOT C
Δ
Δ
Δ
Δ
Δ
Δ
Δ
P
O
P
L
A
R
63 RD AVENUE
62 N D P L A C E
L
A
N
E
Δ
Δ
Δ
Δ
Δ
Δ
SHEET 4 OF 4 SHEETS
SR
R
G
N
NE
ENIG
E
D
E
S
I
E
NN
SATHRE-BERGQUIST, INC.
S US
S
Y
R
S
O
E R
E
V
R
P L A
C.R. DOC. NO._________WOODLAND HILLS OF CORCORANINSET B
0
SCALE IN FEET
50 25 25 50 100
The basis for the bearing system is the south line of the Southwest Quarter
of Section 36, Township 119, Range 23, which is assumed to bear
South 89 degrees 33 minutes 07 seconds East
NO R T H
Denotes a 1/2 inch by 14 inch iron pipe monument set
and marked by License No. 62269.
Denotes a found 1/2 inch open pipe monument, unless
shown otherwise.
NOT TO SCALE
10
5
5
Being 5 feet in width and adjoining lot lines, unless otherwise
indicated, and being 10 feet in width and adjoining right of way
lines, unless otherwise indicated, as shown on this plat.
10
DRAINAGE AND UTILITY EASEMENTS ARE SHOWN THUS:
L2B1 L1B1L3B1
L4B
1
L5
B
1
L
6
B
1
L
7
B
1
L
8
B
1
L9
B
1
L1
0
B
1
L1
1
B
1
L1
2
B
1
L1
3
B
1
L1B
2
L2B
2
L3B2
L4B2
L5
B
2
L6
B
2
L1B3 L2B3
L3B3
L4B
3
L5
B
3
L6
B
3
L7
B
3
L8
B
3
L9
B
3
L10
B
3
L11B3
L
1
2
B
3
L
1
3
B
3
L1
4
B
3
L15B
3
L16B3L17B3
L
1
8
B
3
L
1
9
B
3
L
2
0
B
3
L2
1
B
3
L2
2
B
3
L2
3
B
3
L2
4
B
3
L2
5
B
3
L2
6
B
3
L1B4 L2B4 L3B4 L4B4 L5B4 L6B4
L1B5
L1
B
6
L1B
7
L2B7
L3B7
L2
B
6
L3B
6
L4B
6
L2B5L3B5
EXCAVATE "WETLAND 1" TO 966.0
(NO-LOSS PER CITY COMMENT)
PI
N
T
O
D
R
I
V
E
(
C
.
S
.
A
.
H
.
1
1
6
)
HACKAMORE ROAD 62ND AVENUE N
12
13
1314
17
16
HWL-99
9
.
4
CO
110' - 1
8
"
C
a
r
r
i
e
r
P
i
p
e
P
P
P
P
P
P
P
P
PP
P
P
P
P
P
P
P
P
P
P
P
P
P
P
124'
-
2
4
"
S
t
e
e
l
C
a
s
i
n
g
6
2
N
D
62ND AVE
63RD
A
V
E
P
O
P
L
A
R
L
A
N
E
LA
N
E
PO
P
L
A
R
P
L
A
C
E
62
N
D
PL
A
C
E
12' Pond Access
OUTLOT B
OUTLOT D
94,787 SF
OUTLOT E
40.024
.
0
Club
HousePavlion
20' Emer
g
e
n
c
y
A
c
c
e
s
s
12'
P
o
n
d
A
c
c
e
s
s
12
'
P
o
n
d
A
c
c
e
s
s
12' Pond Access
12' Pond Access
12' Pond Access
12
'
P
o
n
d
A
c
c
e
s
s
12
'
P
o
n
d
A
c
c
e
s
s
c
4OFWOODLAND HILLS OF CORCORAN
CORCORAN, MINNESOTA
GONYEA COMPANY9-15-2023
JLT
JLT
Name
Reg. No.Date
Revisions Date
Designed
Drawn
2023 Pioneer Engineering, P.A.
Mendota Heights, MN 55120
2422 Enterprise Drive (651) 681-1914
Fax: 681-9488www.pioneereng.com
LANDSCAPE ARCHITECTSLAND SURVEYORSLAND PLANNERSCIVIL ENGINEERS
I hereby certify that this plan was prepared by
me or under my direct supervision and that I
am a duly Licensed Landscape Architect
under the laws of the State of Minnesota 44763
Jennifer L. Thompson L1LANDSCAPE PLAN10-10-2023 site plan revisions1-25-2024 buffer ordinance
6-23-2024 2-13-2024 site plan revisions
5-8-2024 city comments
6-23-2024 city comments
L6
B
2
L1B3 L2B3
L3B3
L4B
3
HWL-9
9
9
.
4
WB
WB
L10
B
3
WB
WB
c
4OFWOODLAND HILLS OF CORCORAN
CORCORAN, MINNESOTA
GONYEA COMPANY9-15-2023
JLT
JLT
Name
Reg. No.Date
Revisions Date
Designed
Drawn
2023 Pioneer Engineering, P.A.
Mendota Heights, MN 55120
2422 Enterprise Drive (651) 681-1914
Fax: 681-9488www.pioneereng.com
LANDSCAPE ARCHITECTSLAND SURVEYORSLAND PLANNERSCIVIL ENGINEERS
I hereby certify that this plan was prepared by
me or under my direct supervision and that I
am a duly Licensed Landscape Architect
under the laws of the State of Minnesota 44763
Jennifer L. Thompson L2LANDSCAPE PLAN10-10-2023 site plan revisions1-25-2024 buffer ordinance
6-23-2024 2-13-2024 site plan revisions
5-8-2024 city comments
6-23-2024 city comments
L8B1
L9B1L10B1
L1
1
B
1
11
0
'
-
1
8
"
C
a
r
r
i
e
r
P
i
p
e
WB
WB
WB 12' Pond Access12' Pond Access
WB
PP
62ND AVE
L3B2
c
3OFWOODLAND HILLS OF CORCORAN
CORCORAN, MINNESOTA
GONYEA COMPANY9-15-2023
JLT
JLT
Name
Reg. No.Date
Revisions Date
Designed
Drawn
2023 Pioneer Engineering, P.A.
Mendota Heights, MN 55120
2422 Enterprise Drive (651) 681-1914
Fax: 681-9488www.pioneereng.com
LANDSCAPE ARCHITECTSLAND SURVEYORSLAND PLANNERSCIVIL ENGINEERS
I hereby certify that this plan was prepared by
me or under my direct supervision and that I
am a duly Licensed Landscape Architect
under the laws of the State of Minnesota 44763
Jennifer L. Thompson L3LANDSCAPE PLAN10-10-2023 site plan revisions1-25-2024 buffer ordinance
6-23-2024 2-13-2024 site plan revisions
5-8-2024 city comments
6-23-2024 city comments
L6B4
CO
P
WB WB WB
40.0
24
.
0
Club
House
Pavlion
c
4OFWOODLAND HILLS OF CORCORAN
CORCORAN, MINNESOTA
GONYEA COMPANY9-15-2023
JLT
JLT
Name
Reg. No.Date
Revisions Date
Designed
Drawn
2023 Pioneer Engineering, P.A.
Mendota Heights, MN 55120
2422 Enterprise Drive (651) 681-1914
Fax: 681-9488www.pioneereng.com
LANDSCAPE ARCHITECTSLAND SURVEYORSLAND PLANNERSCIVIL ENGINEERS
I hereby certify that this plan was prepared by
me or under my direct supervision and that I
am a duly Licensed Landscape Architect
under the laws of the State of Minnesota 44763
Jennifer L. Thompson L4LANDSCAPE PLAN10-10-2023 site plan revisions1-25-2024 buffer ordinance
5-8-2024 2-13-2024 site plan revisions
5-8-2024 city comments
L2B1 L1B1L3B1
L4B
1
L5
B
1
L
6
B
1
L
7
B
1
L
8
B
1
L9
B
1
L1
0
B
1
L1
1
B
1
L1
2
B
1
L1
3
B
1
L1B
2
L2B
2
L3B2
L4B2
L5
B
2
L6
B
2
L1B3 L2B3
L3B3
L4B
3
L5
B
3
L6
B
3
L7
B
3
L8
B
3
L9
B
3
L10
B
3
L11B3
L
1
2
B
3
L1
3
B
3
L1
4
B
3
L15B
3
L16B3L17B3
L
1
8
B
3
L
1
9
B
3
L
2
0
B
3
L2
1
B
3
L2
2
B
3
L2
3
B
3
L2
4
B
3
L2
5
B
3
L2
6
B
3
L1B4 L2B4 L3B4 L4B4 L5B4 L6B4
L1B5
L1
B
6
L1B
7
L2B7
L3B7
L2
B
6
L3B
6
L4B
6
L2B5L3B5
EXCAVATE "WETLAND 1" TO 966.0
(NO-LOSS PER CITY COMMENT)
PI
N
T
O
D
R
I
V
E
(
C
.
S
.
A
.
H
.
1
1
6
)
HACKAMORE ROAD 62ND AVENUE N
HWL-9
9
9
.
4
110' - 1
8
"
C
a
r
r
i
e
r
P
i
p
e
P
P
P
P
P
P
P
P
PP
P
P
P
P
P
P
P
P
P
P
P
P
P
P
124'
-
2
4
"
S
t
e
e
l
C
a
s
i
n
g
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WBWB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB WB WB
WB
12' Pond Access
WB
WB
WB
OUTLOT B
OUTLOT D
94,787 SF
OUTLOT E
40.024
.
0
Club
HousePavlion
WB
20' Emer
g
e
n
c
y
A
c
c
e
s
s
WB
WB
WB
WB
WB
WB
WB
WB
12'
P
o
n
d
A
c
c
e
s
s
12
'
P
o
n
d
A
c
c
e
s
s
12' Pond Access
12' Pond Access
12' Pond Access
12
'
P
o
n
d
A
c
c
e
s
s
12
'
P
o
n
d
A
c
c
e
s
s
WB
WB
WB
WB
WET PRAIRIE FOR WETLAND BUFFERS
(STATE SEED MIX 34-262 FORMERLY BWSR W3)
NATIVE DRY PRAIRIE SOUTHEAST
(STATE SEED MIX 35-621 FORMERLY U6)
SOD (TYPICAL)
c
1OF
12-27-2023
JLT
JLT
Name
Reg. No.Date
Revisions Date
Designed
Drawn
2015 Pioneer Engineering, P.A.
Mendota Heights, MN 55120
2422 Enterprise Drive (651) 681-1914
Fax: 681-9488www.pioneereng.com
LANDSCAPE ARCHITECTSLAND SURVEYORSLAND PLANNERSCIVIL ENGINEERS
I hereby certify that this plan was prepared by
me or under my direct supervision and that I
am a duly Licensed Landscape Architect
under the laws of the State of Minnesota 44763
Jennifer L. Thompson G1GROUND COVER PLAN WOODLAND HILLS OF CORCORAN
CORCORAN, MINNESOTA
GONYEA COMPANY
SILT FENCE/GRADING LIMITS
2-13-2024 site plan revisions
6-23-2024
5-8-2024 city comments
6-23-2024 city comments
L2B1 L1B1L3B1
L4B
1
L
5
B
1
L
6
B
1
L
7
B
1
L
8
B
1
L9
B
1
L1
0
B
1
L1
1
B
1
L1
2
B
1
L1
3
B
1
L1B
2
L2B
2
L3B2
L4B2
L5
B
2
L6
B
2
L1B3 L2B3
L3B3
L4B
3
L5
B
3
L6
B
3
L7
B
3
L8
B
3
L9
B
3
L10
B
3
L11B3
L
1
2
B
3
L1
3
B
3
L1
4
B
3
L15B
3
L16B3L17B3
L
1
8
B
3
L
1
9
B
3
L
2
0
B
3
L2
1
B
3
L2
2
B
3
L2
3
B
3
L2
4
B
3
L2
5
B
3
L2
6
B
3
L1B4 L2B4 L3B4 L4B4 L5B4 L6B4
L1B5
L1
B
6
L1B
7
L2B7
L3B7
L2B
6
L3B
6
L4B
6
L2B5L3B5
EXCAVATE "WETLAND 1" TO 966.0
(NO-LOSS PER CITY COMMENT)
PI
N
T
O
D
R
I
V
E
(
C
.
S
.
A
.
H
.
1
1
6
)
HACKAMORE ROAD 62ND AVENUE N
HWL-99
9
.
4
110' - 1
8
"
C
a
r
r
i
e
r
P
i
p
e
P
P
P
P
P
P
P
P
PP
P
P
P
P
P
P
P
P
P
P
P
P
P
P
124'
-
2
4
"
S
t
e
e
l
C
a
s
i
n
g
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WBWB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB
WB WB WB
WB
12' Pond Access
WB
WB
WB
OUTLOT B
OUTLOT D
94,787 SF
OUTLOT E
40.024
.
0
Club
HousePavlion
WB
20' Emer
g
e
n
c
y
A
c
c
e
s
s
WB
WB
WB
WB
WB
WB
WB
WB
12'
P
o
n
d
A
c
c
e
s
s
12
'
P
o
n
d
A
c
c
e
s
s
12' Pond Access
12' Pond Access
12' Pond Access
12
'
P
o
n
d
A
c
c
e
s
s
12
'
P
o
n
d
A
c
c
e
s
s
WB
WB
WB
WB
MESIC PRAIRIE FOR WETLAND BUFFERS
STATE SEED MIX 35-241
NATIVE DRY PRAIRIE SOUTHEAST
STATE SEED MIX 35-621
SOD (TYPICAL)
c
1OF
12-27-2023
JLT
JLT
Name
Reg. No.Date
Revisions Date
Designed
Drawn
2015 Pioneer Engineering, P.A.
Mendota Heights, MN 55120
2422 Enterprise Drive (651) 681-1914
Fax: 681-9488www.pioneereng.com
LANDSCAPE ARCHITECTSLAND SURVEYORSLAND PLANNERSCIVIL ENGINEERS
I hereby certify that this plan was prepared by
me or under my direct supervision and that I
am a duly Licensed Landscape Architect
under the laws of the State of Minnesota 44763
Jennifer L. Thompson G1GROUND COVER AND
WETLAND BUFFER PLAN WOODLAND HILLS OF CORCORAN
CORCORAN, MINNESOTA
GONYEA COMPANY
SILT FENCE/GRADING LIMITS
2-13-2024 site plan revisions
7-1-2024
5-8-2024 city comments6-23-2024 city comments
≈98,000 SF
≈61,000 SF
≈32,000 SF
7-1-2024 city comments
STAFF REPORT Agenda Item: 7l.
Council Meeting
July 25, 2024
Prepared By
Mike Pritchard
Topic
Address Changes
Action Required
Direction
Summary
Staff has found several address discrepancies which have caused some confusion
to residents, including general way finding and for mail, deliveries, in-home services,
and visitors, as well as public safety response. The City assigns street names based
on the City’s Street Naming policy, first adopted in 2015 and updated in 2019, as
well as the County’s addressing range: (East to West: 19100-29000; and South to
North: 6200-10900). Staff has identified the following areas that we would
recommend making address changes to:
1.Bridle Path (Ravinia). The Ravinia subdivision was platted prior to the City
adopting a formal address and street naming policy; therefore, Lennar’s
proposed street names were not subject to the policy. The addressing was
however subject to the County range system. This led to addresses being
within the same range on two separate parts of a curvilinear/meandering
street. (See attached map.) Staff is proposing to update addresses on the
west side of Bridle path by adding a directional designation: Bridle Path West,
to the street name. The address number would not change.
2.Fir Lane North (Bass Lake Crossing South). Bass Lake Crossing was platted
correctly, as Fir Lane. Bass Lake Crossing South, however, was platted with
the street name Fir Lane North, thus leading to confusion. (See attached
map.) The County’s stance has been that the street name provided on the
recorded plat is the street name that must be used for addressing, however,
in further discussions, the County has agreed to update street names per City
requests. Staff is proposing to remove the North designation on Fir Lane
North in Bass Lake Crossing South. The address number would not change.
3.Accessory Dwelling Units (ADU). The City has received multiple requests for
ADU’s recently. These are separate dwelling units, attached to or detached
from the principal structure, that are located on a single property. It was found
that providing separate addresses for the units caused some confusion as
Hennepin County’s addressing and property information website is only
capable of showing one address per PID. Corcoran’s Community
Development team, and Public Safety, along with Hennepin County staff
discussed addressing options and determined best practices to ensure timely
public safety response for these accessory dwelling units. The ADU will share
the same address with the principal structure but will have separate unit
indicators if attached and separate building indicators if detached. Staff is
proposing the following changes (see attached maps):
a.6330 Snyder Road - Building A and Building B
b.22600 Oakdale Drive - Building A and Building B
c.6516 Valley View Road - Unit A and Unit B
Staff will use similar past practice for changing street names and address. A
notification letter will be sent to the property owner/resident stating the reason for the
change as well as the existing and new address, along with the effective date. Staff
will notify Hennepin County and Sheriff Dispatch and update the addresses in all
City databases. Address changes would not typically be brought to Council for
review; however, staff believes that because we are processing multiple updates
and these changes will affect 62 properties, it is appropriate to provide this
information to City Council and request authorization to proceed.
Financial/Budget
Minimal impact to budget. The changes will require four new street signs for Bridle Path
West.
Options
1. Authorize staff to notify residents and update addresses as described.
2. Deny the address update and/or provide further direction.
Recommendation
Authorize staff to notify residents and update addresses as described.
Council Action
Consider a motion authorizing staff to update addresses as described.
Attachments
1.Address change maps
a.Bridle Path
b.Fir Lane North
c.ADUs
2.Resident Address Change Notification Letter
Br
i
d
l
e
P
a
t
h
W
e
s
t
Agenda Attachment Item: 7l1a.
F
i
r
L
a
n
e
Agenda Attachment Item: 7l1b.
Agenda Attachment Item: 7l1C.
www.corcoranmn.gov
8200 County Road 116
Corcoran, MN 55340
Phone: 763-420-2288
Administrative Offices Public Works Offices
9100 County Road 19
Corcoran, MN 55357
Phone: 763-420-2652 Phone: 763-420-8966
Police Department Offices
8200 County Road 116
Corcoran, MN 55340
Date
Resident
Address
City, State, Zip
RE: Address Change Notification
Dear property owner or resident:
As you may or may not be aware, there has been some confusion regarding addresses in your area. In an
effort to improve public safety response and general way finding for mail, deliveries, in-home services, and
visitors, as well as to ensure consistency in addressing throughout the City, your address is being updated. You
Property Identification Number (PID) as well as your legal description will remain the same.
Your current address: existing address will be updated to: new address.
The new address will be sent by the City to Hennepin County Property Identification Services, Hennepin
County Emergency Dispatch, and all City Departments. This change will become effective on DATE.
Unfortunately, the City cannot update your address with all your service providers. We are providing a
notification checklist with this letter that we hope you find helpful through the process.
We appreciate your understanding and participation in helping us to alleviate confusion and make emergency
response as efficient as possible.
Sincerely,
City of Corcoran
Cc: Property File
Encl: Address Change Notification Checklist
Agenda Attachment Item: 7l2.
Address Change Notification Checklist
Please note this list is provided as a guide and may not include all service providers.
United States Postal Service
The IRS
Your employer
DMV/Driver’s License
Passport
Vehicle registration
Voter registration
School, College, or University
Insurance companies
Auto insurance
Home or renter’s insurance
Life insurance
Medical insurance
Utilities
Cable, Telephone, and Internet
Electric
Natural Gas
Garbage and Recycling
Community
Family and friends
Place of worship
Membership Clubs or Organizations
Financial institutions
Bank
Credit card company(s)
Lenders (Home, Auto, Etc.)
Investment services
Tax preparation services
Medical Providers
Dentist
Primary care doctor
Specialty clinics (vision, chiropractic, etc.)
Veterinarian
Subscription services
Ecommerce delivery sites (ex. Amazon, etc.)
Print subscriptions
Streaming services
Subscription boxes (ex. Hello Fresh, Ipsy, etc.)
Apps (including map and smart home apps)
Memo
To: Kevin Mattson, PE, PW Director From: Steve Hegland, PE
Nick Wyers, PE
Project/File: 227705033 Date: July 17, 2024
Subject: Change Order #2 to S.M. Hentges & Sons – Street and Utility Construction for City
Center Drive and 79th Place
Council Action Requested
Staff is recommending the City Council review and approve Change Order #2 for the Street and Utility
Construction for City Center Drive and 79th Place. Change Order #2 increases the contract amount by
$61,489.18
Summary
The requested Change Order #2 incorporates nine modifications to the original bidding documents. The
plan changes are related to the addition of conduits for small utility construction, an access road to St.
Therese, storm sewer and draintile modifications, modifications to the electrical system being installed for
the police station parking lot, sitework related to the police station parking lot, and adjustment of a fiber
optic handhole.
A summary of the costs and responsibilities is provided below.
Summary of Improvement Item Cost Cost Responsibility
Small Utility Conduits $ 10,357.39 St. Therese
St. Therese Access Road $ 9,324.15 St. Therese
Storm Sewer Flared End $ 2,200.00 City
Draintile Modifications $ 9,342.56 City
Outlet Fixture Upgrades $ 2,695.00 City
Electrical Service Modifications $ 10,835.00 City
Adjust Hennepin Co. Fiber Optic
Handhole $ 2,585.00 City
Gate Electrical Modifications $ 8,352.30 City
Police Department Fence Site
Modifications $ 5,787.78 City
Small Utility Conduits
The small utilizes (gas, electric, fiber, etc.) to support the St. Therese Senior Living facility were designed
during the construction of the project. To avoid impacts to the newly constructed road, the contractor
agreed to provide and install the conduits necessary to accommodate these utilities.
Agenda Item: 7m.
July 17. 2024
Kevin Mattson, PE, PW Director
Page 2 of 3
Reference: Street and Utility Construction for City Center Drive and 79th Place
St. Therese Access Road
During construction, St. Therese required a temporary access to maintain access to the property while
avoiding the use of City Center Drive and 79th Place during utility and roadway construction. Hentges
agreed to construct this access using onsite material and road materials hauled in to provide an adequate
access to the St. Therese development.
Storm Sewer Flared End
A 15” flared end was omitted during the bidding but was included in the plans. Hentges provided a cost to
provide and install the 15” flared end section as shown on the plans.
Draintile Modifications
During construction of the County Road ditch and draintile system, the onsite materials were reviewed and
determined additional sand and rock would be necessary to provide additional drainage to the county ditch.
This modification will provide additional drainage to the county ditch and provide additional treatment using
the draintile system.
Outlet Fixture Upgrades
After reviewing the outlet fixtures that were to be installed at three locations around the new police
department parking lot with PD staff it was determined that a taller, more durable outlet fixture be provided
to ensure the outlets stay accessible throughout the winter when they are needed the most. The original
plastic boxes are proposed to be replaced with a steel box with foundation which allows for the poles to be
mounted higher and more accessible when the area is banked with snow.
Electrical Service Modifications
With the police parking lot addition, an electrical service for the police parking lot wasn’t identified on the bid
plans but was intended for the operations of the lot. These modifications are to add the 30 amp electrical
service and subpanel to the police parking lot. This will provide both the service plug for the police service
vehicles but also will be the subpanel upon which all of the fencing modifications are powered from.
Adjust Hennepin Co. Fiber Optic Handhole
Hennepin County’s fiber optic handhole is located within the limits of the gravel shoulder. Hennepin County
is requiring that the handhole be relocated to 1’ outside of the gravel shoulder. Collins has agreed perform
this work, and the change order costs cover all work associated with adjusting the handhole to the location
required by Hennepin County.
Gate Electrical Modifications
The additional costs to provide the power to the gate. These additions include low voltage wire to care
readers and photo eyes if applicable. In order to save costs, there additions can occur while the contractor
is still onsite completing other work with the contract. This is not an additional cost beyond what was
presented to the council, but instead formalizing that work under this contract.
Police Department Fence Site Modifications
To install the fence and gate, site modifications will be required. The site modifications include removal and
replacement of concrete curb and gutter, removal of sidewalk and construction of a pedestrian ramp, the
patching of bituminous pavement, and the restoration of existing green space. This is not an additional cost
beyond what was presented to the council, but instead formalizing that work under this contract.
July 17. 2024
Kevin Mattson, PE, PW Director
Page 3 of 3
Reference: Street and Utility Construction for City Center Drive and 79th Place
Attached to this memo is the official change order request, but a summary is provided below:
Original Contract Amount $5,555,276.81
Revised Contract $5,687,289.81
Contract Price Change $61,489.18
Revised Contract Amount $5,748,778.99
Original Contract Completion Date September 27th, 2024
Current Contract Completion date September 27th, 2024
Engineer’s Recommendation
We recommend reviewing and approving Change Order #2 as outlined in this memo.
Project No. 227705033 Change Order Form
00 63 63-1
SECTION 00 63 63
CHANGE ORDER FORM
Change Order No. 2
Date 07/17/2024
Agreement Date 8/24/2023
Name of Project: Street and Utility Construction for City Center Drive and 79th Place
Owner: City of Corcoran
Contractor: S.M. Hentges & Sons, Inc.
The following changes are hereby made to the Contract Documents:
Pay Items (see attached) were added to the contract documents for to address 4 areas of improvements.
The areas of improvements include small utility conduits, the temporary access road to St. Therese site,
storm sewer adjustments, electrical modifications for the police department parking lot updates,
modifications to the Police Department parking lot and the relocation of a fiber optic handhole.
Justification: The additional pay item to accommodate small utility conduits being installed prior to the
road construction is required to provide small utilities the conduits to cross the road to provide services to
St. Therese. The additional pay item for the temporary access road is necessary to provide access to the
St. Therese site during the construction of 79th Place. The additional pay items for storm sewer
adjustments include additional work on the draintile for the treatment of the turn lanes at County Road
116 and a 15” RC flared end section. The outlet fixtures that were to be installed at three locations around
the new police department parking lot, members of the police department requested that a taller, more
durable outlet fixture be provided. In response to this request, fixtures that meet these requirements are
being installed, and the increased price covers the cost of the upgraded fixtures. The power gate which is
part of the fence being installed around the new police department parking lot requires additional power
than what was planned for prior to the fence being incorporated into the project. In order to save costs,
modifications were made to the electrical system being installed for the outlets and streetlights. These
modifications ensure that there will be sufficient electrical capacity for the power gate when it is installed.
Project No. 227705033 Change Order Form
00 63 63-2
Hennepin County’s fiber optic handhole is located within the limits of the gravel shoulder. Hennepin
County is requiring that the handhole be relocated to 1’ outside of the gravel shoulder. Collins has agreed
perform this work, and the change order costs cover all work associated with adjusting the handhole to
the location required by Hennepin County. To install the fence and gate, site modifications will be
required. The site modifications include removal and replacement of concrete curb and gutter, removal of
sidewalk and construction of a pedestrian ramp, the patching of bituminous pavement, and the restoration
of existing green space.
Original Contract Price: $ 5,555,276.81
Current Contract Price adjusted to previous Change Order: $ 5,687,289.81
The Contract Price due to this Change Order will be increased by $ 61,489.18
The new Contract Price including this Change Order will be $ 5,748,778.99
Original Contract Substantial Completion Date: August 30, 2024
The Contract Time will be Increased by 0 Calendar days
Current Contract Substantial Completion Date adjusted to this Change Order: August 30, 2024
Original Contract Final Completion Date: September 27, 2024
The Contract Time will be Increased by 0 Calendar days
Current Contract Final Completion Date adjusted to this Change Order: September 27, 2024
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:
Steven Hegland, P.E.
Accepted by:
(Contractor)
Accepted by:
City of Corcoran
END OF SECTION
LINE NO. ITEM UNIT QUANTITY UNIT PRICE TOTAL PRICE
SMALL UTILITY CONDUITS LS 1 $ 10,357.39 $ 10,357.39
10,357.39$
TEMPORARY ACCESS ROAD LS 1 $ 9,324.15 $ 9,324.15
9,324.15$
15" RC FLARED END SECTION W/ TRASH GUARD EA 1 $ 2,200.00 $ 2,200.00
2,200.00$
DRAINTILE MODIFICATIONS LS 1 $ 9,342.56 $ 9,342.56
9,342.56$
OUTLET FIXTURES LS 1 $ 2,695.00 $ 2,695.00
2,695.00$
FURNISH AND INSTALL 30 AMP COMPONENTS LS 1 $ 10,835.00 $ 10,835.00
10,835.00$
ADJUST HENNEPIN CO. FIBER OPTIC HAND HOLE LS 1 $ 2,585.00 $ 2,585.00
2,585.00$
GATE ELECTRICAL LS 1 $ 8,352.30 $ 8,352.30
8,352.30$
MOBILIZATION LS 1,500.00$ 1 1,500.00$
REMOVE CURB AND GUTTER LF 12.90$ 22 283.80$
REMOVE CONCRETE PAVEMENT SQ FT 5.00$ 121 605.00$
SAWCUT BITUMINOUS PAVEMENT (FULL DEPTH) LF 3.00$ 28 84.00$
REMOVE BITUMINOUS PAVMENT SQ YD 4.00$ 5.33 21.33$
CONCRETE CURB AND GUTTER DESIGN B612 LF 35.00$ 22 770.00$
6" CONCRETE WALK SQ FT 10.00$ 121 1,210.00$
TRUNCATED DOMES SQ FT 67.00$ 11 737.00$
TYPE 12.5 WEARING COURSE MIXTURE (3,C) TON 415.00$ 1.12 466.64$
SODDING TYPE SALT TOLERANT SQ YD 12.00$ 10 120.00$
5,797.78$
61,489.18$
OUTLET FIXTURE UPDGRADES
TOTAL ELECTRICAL UPGRADES
TOTAL SMALL UTILITY CONDUITS
ST. THERESE ACCESS ROAD
DRAINTILE MODIFICATIONS
TOTAL CITY HALL SEWER UTILITY MODIFICATIONS
CHANGE ORDER #2
SMALL UTILITY CONDUITS
TOTAL ST THERESE ACCESS ROAD
STORM SEWER FLARED END
TOTAL STORM SEWER
ELECTRICAL SYSTEM MODIFICATION
TOTAL ELECTRICAL MODIFCATIONS
ADJUST HENNIPIN CO. FIBER OPTIC HANDHOLE
TOTAL CITY HALL SEWER UTILITY MODIFICATIONS
TOTAL CHANGE ORDER #2:
GATE ELECTRICAL MODIFICATIONS
TOTAL CITY HALL SEWER UTILITY MODIFICATIONS
POLICE DEPARTMENT FENCE SITE MODIFICATIONS
TOTAL CITY HALL SEWER UTILITY MODIFICATIONS
STAFF REPORT Agenda Item: 7n.
Council Meeting
July 25, 2024
Prepared By
Jay Tobin
Topic
Comparable Cities Guidance
Action Required
Feedback
Summary
Staff has been working with consultants to identify 8-10 comparable cities that will better
help Corcoran benchmark in the municipal labor market for the ongoing classification and
compensation study. Refining a list of comparable cities will also help in strategically
benchmarking in other areas of operations: i.e. infrastructure, staffing, budgeting, policy
development, and service delivery standards. Staff has confirmed seven (7) comparable
cities which Corcoran has historically used to benchmark and asks Council to help identify
three (3) additional cities from a list staff has identified as similar enough to have value in
adding to the comparables list. In addition, staff recognizes the impact that neighboring
Maple Grove has on strategic decisions for the city and intends to regular include that city
in analysis in acknowledgment of the influence.
CONFIRMED CONSIDER
Dayton Carver
Medina Hugo
Minnetrista Lake Elmo
Orono Lino Lakes
Rogers Mahtomedi
Victoria Mound
Wayzata Mounds View
New Brighton
North St Paul
St. Michael
Vadnais
Heights
Staff requests Council assistance in refining the comparables list with guidance or
recommendations to assist in identifying three (3) cities to complete a list of ten (10)
comparables.
Recommendation
Staff recommend Council provide feedback of guidance and recommendation(s).
Council Action
1. Council provide feedback.
2. Decline to provide feedback.
3. Request staff to further review alternatives.
STAFF REPORT Agenda Item: 7o.
Council Meeting
July 25, 2024
Prepared By
John Thames
Topic
First Amendment to Corcoran City
Administrator Contract
Action Required
Decision
Summary
On June 13, 2024 City Council conducted the City Administrator’s 6-month review in
closed session, characterizing his performance as exemplary. Staff was directed to
coordinate the employment contract changes now reflected in the First Amendment to
Corcoran City Administrator Contract, and requests that Council consider approving the
amended contract for immediate implementation.
Financial/Budget
N/A – budget neutral
Recommendation
Staff recommend approval of the First Amendment to the Corcoran City Administrator
Contract
Council Action
1. Original City Administrator Employment Contract
2. First Amendment to Corcoran City Administrator Contract
Agenda Attachment Item: 7o1.
City of Corcoran, Minnesota
First Amendment to Employment Agreement
This First Amendment to Employment Agreement (this “Amendment”) is made this ____
day of ____________________, 2024, by and between the City of Corcoran, a Minnesota
municipal corporation (“Employer”), and Jason (Jay) Tobin (“Employee”). Employer and
Employee are sometimes referred to collectively herein as the “parties” or each a “party”.
RECITALS
WHEREAS, the parties entered into an Employment Agreement dated November 20,
2023 (the “Agreement”), in which Employee agreed to serve as Employer’s City Administrator;
and
WHEREAS, Employer conducted a scheduled performance review of Employee’s
performance in the position on June 13, 2024; and
WHEREAS, Employer has been very pleased with Employee’s performance in the
position to date; and
WHEREAS, during the initial term of Employee’s employment with Employer, the
parties have reflected upon the application and potential amendment of certain terms within the
Agreement; and
WHEREAS, the Agreement contemplates that Employee will receive “the same group
hospital, medical, dental, life and disability benefits as provided to all other non-union
employees”, however, the parties have learned that Employee is ineligible to receive certain
Health Savings Account (HSA) contributions received by other non-union employees due to his
federal benefits status and the parties desire that Employee be provided with comparable
alternative compensation during his employment both retroactively and prospectively; and
WHEREAS, the Agreement contemplates that Employee will receive reimbursement for
automobile mileage expenses “the same as other non-union employees”, however, the parties
acknowledge the completion of this documentation has become tedious and is interfering with
Employee’s ability to complete other more pressing obligations. Therefore, the parties desire to
amend this provision to reflect that, in lieu of claiming mileage-based reimbursement for
personal automobile use, Employee will receive a monthly vehicle expense allocation reflective
of an estimated average of the automobile expense reimbursement claimed by Employee during
the term of his employment, to date; and
WHEREAS, due to Employee’s exemplary performance during the initial term of his
employment, the parties further desire to amend the Agreement to permit a wage adjustment for
Employee to be effective on June 4, 2024. This adjustment will move Employee to grade 20,
step 4 ($159,120.00 annually), effective June 4, 2024 and entitle Employee to any applicable
back pay to account for that wage; and
Agenda Attachment Item: 7o2.
WHEREAS, the parties desire to make Employee eligible for another performance
review upon reaching the one-year anniversary date of his employment with Employer and to
memorialize that Employee will be eligible for further adjustment in his compensation at that
time, upon a satisfactory performance evaluation. Employee will thereafter be eligible for
reviews annually.
NOW, THEREFORE, the parties agree as follows:
1. HSA DEDUCTIBLE COMPENSATION. Per the terms of the Agreement,
Employee is to receive “the same group hospital, medical, dental, life and disability benefits as
provided to all other non-union employees”. Employee has been compensated with said
benefits, however, Employee is not eligible to receive HSA deductible contributions from the
City. Current eligible non-union employees receive HSA deductible contributions in the total
amount of $3,200.00 annually. The pro rata portion of these contributions are made into an
employee’s HSA account on a monthly basis and are not taxed at the time of contribution.
To compensate Employee for his ineligibility for this benefit, Employer shall pay to Employee
annually an equivalent substitute cash payment in the amount of the then current HSA deductible
contribution paid to all non-union employees along with all applicable employee borne payroll
taxes thereon. For illustration, in 2024, Employee shall receive $3,857.95/year ($3,200
deductible plus $657.95 total payroll taxes). Upon Employee’s separation from employment
with Employer, Employee shall be entitled to the pro-rata portion of this benefit, based upon the
date of separation.
2. AUTOMOBILE USE ALLOCATION. The parties hereby amend Section 12
“Automobile” of the Agreement by deleting it in its entirety and replacing the language with the
following:
“12. AUTOMOBILE. The parties agree that, through June of 2024, Employer
has reimbursed Employee for monthly automobile mileage expenses as reported by Employee.
Employee agrees that he has received full compensation for such expenses incurred through June
of 2024. Effective upon the full execution of the First Amendment to Employment Agreement,
in lieu of providing reimbursement of mileage expenses for Employee’s use of his vehicle for
work purposes, Employee requests and Employer agrees to provide to Employee a monthly
automobile allocation during the term of his employment to compensate Employee for use of his
personal vehicle for work purposes (the “Automobile Allocation”). The Automobile Allocation
shall be in the base amount of $300 per month and the City shall also cover any applicable
employee borne payroll tax thereon. For illustration, Employee’s July 2024 Automobile
Allocations shall be $324.85 ($300 base amount plus $24.85 in payroll taxes). Employee shall
not be entitled to the Automobile Allocation in any month in which he claimed mileage
reimbursement from Employer. Effective July 2024, Employee shall no longer be eligible to
claim mileage expenses for reimbursement and shall instead be paid the Automobile Allocation
contemplated in this Section. Should this Agreement be executed after July 2024 payroll is run,
Employee shall be paid his July 2024 Automobile Allocation with the August 2024 payroll.”
3. SALARY ADJUSTMENT. The parties hereby amend Section 4 “Salary” of the
Agreement by deleting it in its entirety and replacing the language with the following:
“4. SALARY. Employee’s first day of employment with Employer was
December 4, 2023. Employee’s salary prior to June 4, 2024 was $154,190.40 per year. Upon
full execution of the First Amendment to Employment Agreement, Employer shall pay
Employee a salary of $159,120.00 per year, with a retroactive effective date of June 4, 2024.
Effective June 4, 2024, Employee shall be placed at the grade 20, step 4 of the 2024 full-time
wage schedule. Employer shall provide any applicable back pay to Employee in contemplation
of the effective date of this adjustment with the next scheduled Employer payroll run. Employer
and Employee agree that Employee’s next scheduled performance review will be at his one-year
review. A pay adjustment will be considered at that one-year review, dependent upon the results
of the performance evaluation at that time. Employee shall be entitled to annual reviews and
consideration for pay adjustments annually thereafter.”
4. ALL OTHER TERMS OF AGREEMENT UNAFFECTED. The parties
agree that this Amendment exclusively alters the specific terms of the Agreement contemplated
herein. All other terms of the Agreement remain in full force and effect. In the event of any
disagreement between this Amendment and the Agreement, the terms of this Amendment shall
control.
IN WITNESS WHEREOF, Employer has caused this Agreement to be signed and
executed on its behalf by its Mayor, and Employee has signed this Agreement, in duplicate, the
day and year first written above.
EMPLOYER: EMPLOYEE:
CITY OF CORCORAN JASON (JAY) TOBIN
By:__________________________ By:_________________________
Tom McKee, Mayor Jason (Jay) Tobin
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-85
Page 1 of 1
Motion By:
Seconded By:
POLICE OFFICER DECLARATION OF PERA CONTRIBUTIONS
David Johnson
WHEREAS, the policy of the State of Minnesota as declared in Minnesota Statutes 353.63 is to
give special consideration to employees who perform hazardous work and devote their time and
skills to protecting the property and personal safety of others; and
WHEREAS, Minnesota Statutes Section 353.64 permits governmental subdivisions to request
coverage in the Public Employees Police and Fire plan for eligible employees of police
departments whose position duties meet the requirements stated therein and listed below.
BE IT RESOLVED, that the City of Corcoran of Hennepin County, MN hereby declares that the
position titled Police Officer, currently held by David Johnson, meets all of the following Police
and Fire membership requirements:
1.Said position requires a license by Minnesota peace officer standards and training board
under sections 626.84 to 626.863 and this employee is so licensed;
2.Said position’s primary (over 50%) duty is to enforce the general criminal laws of the
state;
3.Said position charges this employee with prevention and detection of crime;
4.Said position gives this employee the full power of arrest and
5.Said position is assigned to a designated police or sheriff’s department.
BE IT FURTHER RESOLVED that this governing body hereby requests that the above-named
employee be accepted as a member of the Public Employees Police and Fire Plan effective the
date of this employee’s initial Police and Fire salary deduction by governmental subdivision.
VOTING AYE VOTING NAY
McKee, Tom McKee, Tom
Bottema, Jon Bottema, Jon
Nichols, Jeremy Nichols, Jeremy
Lanterman, Mark Lanterman, Mark
Vehrenkamp, Dean Vehrenkamp, Dean
Whereupon, said Resolution is hereby declared adopted on this 25th day of July, 2024.
________________________________
Tom McKee – Mayor
ATTEST:
__________________________________________ City Seal
Jay Tobin – City Administrator
Agenda Item: 7p.
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-86
Page 1 of 1
Motion By:
Seconded By:
POLICE OFFICER DECLARATION OF PERA CONTRIBUTIONS
Peter Underthun
WHEREAS, the policy of the State of Minnesota as declared in Minnesota Statutes 353.63 is to
give special consideration to employees who perform hazardous work and devote their time and
skills to protecting the property and personal safety of others; and
WHEREAS, Minnesota Statutes Section 353.64 permits governmental subdivisions to request
coverage in the Public Employees Police and Fire plan for eligible employees of police
departments whose position duties meet the requirements stated therein and listed below.
BE IT RESOLVED, that the City of Corcoran of Hennepin County, MN hereby declares that the
position titled Police Officer, currently held by Peter Underthun, meets all of the following Police
and Fire membership requirements:
1.Said position requires a license by Minnesota peace officer standards and training board
under sections 626.84 to 626.863 and this employee is so licensed;
2.Said position’s primary (over 50%) duty is to enforce the general criminal laws of the
state;
3.Said position charges this employee with prevention and detection of crime;
4.Said position gives this employee the full power of arrest and
5.Said position is assigned to a designated police or sheriff’s department.
BE IT FURTHER RESOLVED that this governing body hereby requests that the above-named
employee be accepted as a member of the Public Employees Police and Fire Plan effective the
date of this employee’s initial Police and Fire salary deduction by governmental subdivision.
VOTING AYE VOTING NAY
McKee, Tom McKee, Tom
Bottema, Jon Bottema, Jon
Nichols, Jeremy Nichols, Jeremy
Lanterman, Mark Lanterman, Mark
Vehrenkamp, Dean Vehrenkamp, Dean
Whereupon, said Resolution is hereby declared adopted on this 25th day of July, 2024.
________________________________
Tom McKee – Mayor
ATTEST:
__________________________________________ City Seal
Jay Tobin – City Administrator
Agenda Item: 7q.
Page 1 of 7
STAFF REPORT Agenda Item 8a.
City Council Meeting:
July 25, 2024
Prepared By:
Natalie Davis McKeown
Topic:
“Chastek Family Farm”
Rezoning, Preliminary Planned Unit
Development (PUD), Preliminary Plat
(PID 21-119-23-12-0002)
(City File No. 23-034)
Action Required:
Decision
Review Deadline: July 30, 2024
1. Request
The applicant, Trek Real Estate
and Development and Hempel
Real Estate DBA Emerald Rose,
LLC, requests approval of a land
use application that includes a
preliminary plat to create 116
single-family residential lots and 7
outlots at 7600 Maple Hill Road.
The subject property is located
northeast of the County Road 10
and Maple Hill Road intersection,
south of Maple Hill Estates and
north of Bass Lake Crossing.
2.Prior Council Review
The City Council discussed this
application at their regular meeting on June 27, 2024. The full staff report with plans for
this item is available within the agenda packet for that date available here:
https://www.corcoranmn.gov/our_government/council/agenda_packets
During the meeting, there was discussion regarding the requested flexibilities and the
proposed public benefits. The Council tabled this item to give the applicant and staff
time to continue to work through the application. Specifically, it was brainstormed that
efforts to expand usable open space while minimizing the extent of the request for a
60% garage maximum limit may strengthen the application.
3. Analysis
Revisions
Figure 1 Project Site 7600 Maple Hill Road
Page 2 of 7
A revised plan and narrative are enclosed that include the following revisions:
1. 4 lots and the private drive in the northwest corner of the site were removed for a
total of 112 single-family homes to be included in the subdivision (estimated
predevelopment net density of 3.34 units per acre).
a. This area was replaced with the following:
i. 1 larger lot of approximately 20,000 square feet and a lot width at
the property line of about 30’, but a maximum lot width of about
140’.
1. Flexibility will be required for where the lot width is
measured.
ii. More open space.
2. Roughly 1 acre of usable open space is added.
a. A grant total of 5.5 acres of open space throughout the development that
is above the ordinary high-water level (OHWL).
3. The new open space area includes a gazebo/covered structure near the end of
the trail and visible from Maple Hill Rd.
a. The applicant commits to a rural theme for the gazebo architecture. The
pictured examples in the updated plan incorporate the desire for a silo
discussed during the meeting, but they are open to discussing the style
with Council. A more classical gazebo is feasible with rural elements such
as a cupola and/or weathervane if that is preferred.
4. The open space and gazebo/covered structure will be owned and maintained by
the HOA, but it will be available to the public as a nearby trail enhancement,
subject to a private/public agreement finalized as part of the master final
plat/PUD.
5. The revised narrative confirms the applicant will move forward with road
improvements as outlined subsequently in this staff report.
6. The revised narrative narrows the request for a garage frontage maximum of
60% to be allowed on no more than 17 lots (roughly 15% of all lots). In exchange
for this flexibility, lots with more than 55% garage frontage must meet a higher
architectural standard with at least one of the following design features:
a. A garage frontage extending no more than 3’ from the front door of the
home.
b. The garage doors must be wood appearance with architectural detail (e.g.,
windows, handles, hinges, etc.).
c. The front façade shall include stone, LP siding, or materials of a similar
nature.
Additionally, the enclosed resolution for the preliminary planned unit development plan
includes a requirement for a plan to be submitted for approval by Engineering that
provides detail as to how the applicant will achieve the proposed hydraulic greenway
corridor with a similar end result as the provided visual examples provided at the June
27th meeting (these visual examples are enclosed to this report as well as reference).
Page 3 of 7
The current seeding mix may need to be supplemented with enhanced cover, and
additional details on the establishment and maintenance of this area should be
identified.
Road Improvements
The following road improvements are required with final design subject to approval by
the City Engineer:
1. All off-site turn lanes called out in the feasibility study are required:
a. Construct a dedicated westbound right lane and an eastbound left turn
lane on CR 10 each 300’ in length to accommodate additional turning
movement traffic.
b. Construct a dedicated southbound left turn and right turn lane each 300’ in
length.
2. At the time of construction, the alignment of the Maple Hill Road and CR 10 shall
be reviewed to ensure the proper intersection alignment.
3. Maple Hill Road
a. Full road improvements on Maple Hill Road are necessary to the northern
most access into the development.
i. This likely will end up being the development’s primary access
shown in the southwest area of the development.
ii. In the event a connection is not provided to Fir Lane N, then an
emergency access may be required in the northwest corner of the
site (the trail easement area), and in that case this would become
the northern most access.
b. Areas where there can be flexibility in the final design as approved by the
City Engineer include the following:
i. The design on the west side of Maple Hill Road with features such
as the placement of curbing which could be later expanded with the
development of the property to the west.
ii. Required sidewalk improvements, particularly along the exception
piece and along the Bass Lake Crossing western boundary.
This was discussed at length at the meeting on June 27, 2024. The enclosed PUD
resolution for approval reflects the above summary and the changes to the resolution
verbiage discussed at that meeting.
PUD Design Standards
As discussed in the June 27, 2024, staff report. The application satisfies all the following
applicable PUD design standards that each PUD must meet at a minimum:
1. Appropriate neighborhood integration.
2. Variety and enhanced design with no less than 5 different elevation styles of
detached homes.
Page 4 of 7
3. 12% minimum open space requirement for a requested lot width minimum of 55’.
The proposed PUD also does not include any of the following prohibited features and
modifications:
1. Side setbacks that result in less than a 15’ building separation.
2. Interior perimeter roads that are parallel to arterial roadways.
3. Deviation from minimum required screening/buffering standards without a site
constraint/more desirable alternative.
Requested PUD Flexibilities
The application requests the following flexibilities to be granted as part of the PUD:
1. Minimum lot area of 6,875 square feet.
2. Minimum lot width of 55’.
a. The application requests the following flexibilities as to where the lot width
is measured on 20 lots (17.86% of lots):
1. 19 specific lots (roughly 17% of lots) that are not located on a cul-
de-sac, but are located on a curve, are requested to have the
minimum lot width measured at the front setback instead of the
property line.
1. Lots 15-19, 28, 30, 40, 77-83, and 107-110 on the revised
site plan.
2. 1 lot (less than 1% of lots) located on a curve with a lot width of 30’
at the front property line but has a maximum width of 140’ and has
an overall lot area of roughly 25,000 square feet.
1. In exchange for this flexibility request, the applicant was able
to redesign the surrounding area to allow for an additional
acre of open space while minimizing the loss of lots.
2. Lot 31 on the revised site plan
2. A side setback of 7.5’.
3. A rear setback of 25’.
a. A 20’ setback is requested for 2 lots (less than 2% of lots).
4. 60% maximum garage frontage on up to 17 lots (roughly 15% of lots). In
exchange for this flexibility, lots with more than 55% frontage are proposed to
meet a higher architectural standard with at least one of the following design
features:
a. A garage frontage extending no more than 3’ from the front door of the
home.
b. The garage doors must be wood in appearance with architectural detail
(e.g., windows, handles, hinges, etc.)
c. The front façade shall include stone or LP siding or materials of a similar
nature.
Proposed PUD Public Benefits
Page 5 of 7
Per Section 1040.140, Subd. 7, PUDs are expected to provide a combination of public
benefits in exchange for flexibility in Zoning Ordinance requirements. The size of the
PUD, constraints of the site, and extent of flexibility requested are considerations for the
City in determining whether an appropriate amount of public benefits are proposed to
justify granting the PUD district.
The concept plan for this project was reviewed prior to the adoption of the PUD Public
Benefit Policy and is therefore exempt from strict application of the policy. However, the
applicant voluntarily complied with several areas of the policy to meet the PUD
objectives as part of their PUD proposal. Benefits listed below that are marked with an *
are identified within the City’s adopted policy.
The application proposes the following as public benefits:
1. Improve public streets.
o A significant capital investment would be made to construct several turn
lanes and improve the intersection at Maple Hill Rd and CR 10 as
discussed above.
o Maple Hill to be improved to the northern most property entrance as noted
above.
o It was recognized at the previous meeting that due to the existing poor
condition of this area, street users beyond incoming residents of the
proposed development would significantly benefit from these
improvements (e.g., Bass Lake Crossing, Maple Hill Estates, church
traffic, other residents/property owners on Maple Hill Rd, and guests to the
area.)
2. Higher Architectural Standards*
o A variety of home exterior designs are proposed. The zoning ordinance
requires at least 5 different elevation styles, and 12 styles are provided.
3. A minimum 85’ setback from Maple Hill Road for residences.
o This was a setback of 60’ in the original request, but the minimum
structure setback is now 85’ from Maple Hill Road with the removal of the
lots in the northwest corner of the site.
4. Collaboration with adjoining landowners*
o There was significant collaboration between this application team and the
developer team for Fairway Shores to the east. This collaboration allowed
for beneficial street connections, a coordinated trail connection, and a
more efficient drainage management design for Fairway Shores than what
could otherwise be achieved if Fairway Shores is not developed on the
same timeline as this site.
o Additionally, the applicant team incorporated feedback from neighbors of
Bass Lake Crossing and Maple Hill Estates, particularly as it relates to
drainage concerns in the area.
5. Lot size variety*
o A total of 60 lots (roughly 53.5% of lots) exceed 7,500 square feet.
o Lot sizes range from 6,875 square feet to 25,000 square feet.
6. Extensive internal landscaping*
Page 6 of 7
o Nearly 200% the required amount of overstory trees are proposed.
o Nearly 300% the required amount of understory trees proposed.
7. Use of native plants in landscaping*
o A large majority of the overstory coniferous trees are a native species as
listed in the City’s NE District Plan and Design Guidelines.
8. Use of preferred trees in landscaping*
o Most of the trees species (all but 1) are from the preferred trees list in the
NE District Plan.
9. Percentage of lots within a quarter mile of a neighborhood focal point*
o All lots in the subdivision are within ¼ mile of the hydraulic green corridor
which is intended to provide a unique identity/design feature to the
development and serves as an ordering device and strategy to improve
off-site drainage conditions. This focal point is made accessible with the
proposed sidewalk around the internal block of the development that
provides access to view corridors and open space.
10. Visual termini*
o A gazebo/covered shelter is now proposed to be placed at the end of, and
adjacent to, the public trail to serve as a visual terminus.
o The gazebo is proposed with a commitment to incorporate a rural
architecture stye. The proposed examples are of a silo-themed gazebo to
incorporate feedback received at the last meeting, but the applicant is
open to an alternative design if desired by the Council as noted above.
11. Open space is usable
o While it is debatable whether the open space is “consolidated”, there are
proposed areas of usable open space that satisfy the following desirable
criteria outlined in the PUD Public Benefit Policy:
Accessible to the local population of the neighborhood.
Open space is a framing and organizing feature.
Use of different species of ground cover will delineate the open
space from private backyards.
Stormwater management is incorporated as a design feature.
HOA maintained open space and gazebo/covered shelter are
proposed to be made available to the public.
12. Open space is connected
o Where the open space is not consolidated, a majority of the open space
areas are connected through a combination of natural corridors,
sidewalks, and trails while utilizing stormwater management as a design
feature.
o This is very similar to the PUD Public Benefit identified in the City’s policy
for open space is connected by natural (green) corridors.
13. Areas of open space above minimum requirement*
o With a minimum lot width of 55’, the development is supposed to provide
12% open space based on the pre-density net acreage (33.58 acres)
which equates to 4.03 acres of open space. Removing the hydraulic green
corridor and Outlot G from this calculation since these areas are below the
OHWL (but arguably, Outlot G will provide usable open space at times),
Page 7 of 7
the application now proposes roughly 5.48 acres of open space. This
equates to roughly 16% open space.
Conclusion
Staff reviewed the plan for consistency with the application standards outlined in the
Comprehensive Plan, Zoning Ordinance, and Subdivision Ordinance (as well as other
City Code provisions). Conditions are included in the enclosed resolutions to address
any remaining areas where clarity is needed. The Planning Commission recommended
approval of the project without the newly proposed changes to the open space with a
publicly available gazebo/covered structure.
The City has a relatively high level of discretion when reviewing a PUD. The City
Council may find that the standards for one or more components of the application have
not been met and may vote to deny the project. A denial resolution is provided for
reference to guide discussion of any findings of fact.
5. Recommendation
Planning Commission and staff recommend approval of the following:
a.Ordinance 2024-528 Rezoning to PUD
i.4/5 Majority of Seated Council Required
b.Summary Ordinance 2024-529 for Publication
i.4/5 Majority Required
c.Resolution 2024-72 Approving Findings of Fact for Rezoning
d.Resolution 2024-73 Approving Preliminary PUD Development Plan
e.Resolution 2024-74 Approving Preliminary Plat
Attachments:
1.Ordinance 2024-528 Rezoning to PUD.
2.Summary Ordinance 2024-529 for Publication.
3.Resolution 2024-72 Approving Findings of Fact for Rezoning.
4.Resolution 2024-73 Approving Preliminary PUD Development Plan.
5.Resolution 2024-74 Approving Preliminary Plat.
6.Alternative Resolution 2024-72 Denying Rezoning, Preliminary PUD Plan, and
Preliminary Plat.
7.Updated Narrative From Applicant Received July 18, 2024.
8.Updated Site Plan From Applicant Received July 15, 2024.
9.Examples of the Hydraulic Green Corridor Presented June 27, 2024.
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
ORDINANCE NO. 2024-528
Page 1 of 2
Motion By:
Seconded By:
AN ORDINANCE AMENDING TITLE X (ZONING ORDINANCE) OF THE CITY CODE TO
CLASSIFY CERTAIN LAND LOCATED NORTHEAST OF MAPLE HILL ROAD AND COUNTY
ROAD 10 (PID 25-119-23-12-0002)
(CITY FILE NO. 23-034)
THE CITY OF CORCORAN ORDAINS:
Section 1. Amendment of the City Code. Title X of the City Code of the City of Corcoran,
Minnesota, is hereby amended by changing the classification of the City of Corcoran Zoning Map
from Single-Family Residential (RSF-2) to Planned Unit Development (PUD), on property legally
described as follows:
See Attachment A
Section 2. This amendment shall take effect upon adoption of the resolution approving the
final PUD plan for this project.
VOTING AYE VOTING NAY
McKee, Tom McKee, Tom
Bottema, Jon Bottema, Jon
Lanterman, Mark Lanterman, Mark
Nichols, Jeremy Nichols, Jeremy
Vehrenkamp, Dean Vehrenkamp, Dean
Whereupon, said Ordinance is hereby declared adopted on this 25th day of July 2024.
________________________________
Tom McKee - Mayor
ATTEST:
____________________________________ City Seal
Jason (Jay) Tobin – City Administrator
Agenda Item 8a1.
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
ORDINANCE NO. 2024-528
Page 2 of 2
ATTACHMENT A
Lot 1, Block 1, CHASTEK FARM according to the plat thereof recorded by Hennepin County,
Minnesota.
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
Page 1 of 1
ORDINANCE NO. 2024-529
Motion By:
Seconded By:
CITY OF CORCORAN
SUMMARY OF ORDINANCE NO. 2024-528
AN ORDINANCE AMENDING TITLE X (ZONING ORDINANCE) OF THE CORCORAN CITY
CODE TO CLASSIFY CERTAIN LAND LOCATED NORTHEAST OF MAPLE HILL ROAD
AND COUNTY ROAD 10 (PID 25-119-23-12-0002) (CITY FILE NO. 23-034)
Title X of the City Code of the City of Corcoran, Minnesota, is hereby amended to revise the City
of Corcoran’s Zoning Map. A printed copy of the entire amendment is available for inspection by
any person at City Hall during the City Clerk’s regular office hours.
VOTING AYE VOTING NAY
McKee, Tom McKee, Tom
Bottema, Jon Bottema, Jon
Lanterman, Mark Lanterman, Mark
Nichols, Jeremy Nichols, Jeremy
Vehrenkamp, Dean Vehrenkamp, Dean
Whereupon, said Ordinance is hereby declared adopted on this 25th day of July 2024.
________________________________
Tom McKee - Mayor
ATTEST:
____________________________________ City Seal
Jason (Jay) Tobin – City Administrator
Agenda Item 8a2.
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-72
Page 1 of 3
Motion By:
Seconded By:
APPROVING FINDINGS OF FACT FOR REZONING FOR PROPERTY LOCATED
NORTHEAST OF MAPLE HILL ROAD AND COUNTY ROAD 10 (PID 25-119-23-12-0002)
(CITY FILE NO. 23-034)
WHEREAS, Trek Real Estate and Development and Hempel Real Estate, DBA Emerald Rose LLC
(the “applicant”) requests approval to rezone 38.16 acres legally described as follows:
See Attachment A
WHEREAS, the Planning Commission reviewed the request at a duly called Public Hearing and
recommends approval, and;
WHEREAS, the City Council adopted an ordinance rezoning the affected parcel from Single-
Family Residential (RSF-2) to Planned Unit Development (PUD);
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
CORCORAN, MINNESOTA, that it should and hereby does support the request for reclassification
of the property, based on the following findings and conditions:
1.The planned development is not in conflict with the Comprehensive Plan. The land is
guided for Low-Density Residential which allows for single-family development at a
density of 3 to 5 units per acre. The planned development is consistent with the land use
guidance.
2.The planned development is not in conflict with the intent of the underlying zoning
district. The underlying zoning district will revert to Single-Family Residential (RSF-3)
with the rezoning request to Planned Unit Development. The planned development,
consisting entirely of single-family homes, is consistent with the purpose and intent of
the RSF-3 district.
3.The planned development is not in conflict with other applicable provisions of the City’s
Zoning Ordinance. The PUD allows the applicant to request flexibility from the
performance standards in the ordinance in exchange for a high-quality development than
might otherwise be expected. The application proposes several public benefits as
outlined in the staff report which provide an enhanced site design and offset the extent of
flexibility requested from the underlying Zoning Ordinance.
4.The planned development or unit thereof is of sufficient size, composition, and
arrangement that its construction, marketing, and/or operation is feasible as a complete
unit without dependence upon any other subsequent unit or phase. There are design
components of this development that are reliant on an adjacent development that is
proposed. However, the plans can be revised as necessary should the adjacent
development not move forward on a shared timeline.
5.The planned development will not create an excessive burden on parks, streets and
other public facilities and utilities which serve or are proposed to serve the planned
Agenda Item 8a3.
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-72
Page 2 of 3
development. The proposed PUD is coming in at a density that was expected for this
area when the City last updated the Parks and Trails plan in the 2040 Comprehensive
Plan. Additionally, the site design includes private open space areas with a covered
structure that will enhance the public trail on the site for residents of the development as
well as the general public. The development is contingent on the completion of all off-site
improvements required to support the development as identified in the infrastructure
feasibility study. Trunk sewer is available on site. Water pressure and supply are
adequate to serve the site.
6.The planned development will not have an adverse impact on the reasonable enjoyment
of the neighboring property. The planned development is consistent with the type of
development envisioned for this area, and the site design provides appropriate
integration into the existing neighborhood through lot sizes, architectural design, and
uses that are compatible to the existing and proposed residential areas to the north,
east, and south.
7.The quality of the building and site design proposed by the PUD plan substantially
enhance the aesthetics of the site with a high percentage of open space and the use of a
hydraulic green corridor to manage stormwater on the site. The planned development
demonstrates higher standards with features such as usable and connected private
open space that will be made available to the public, a variety of housing elevations, and
lot size variety. The collaborative site design results in more efficient and effective uses
of streets, utilities, and public facilities. It maintains and enhances natural resources
within the development and creates a public benefit that is greater than what would have
been achieved through the strict application of the primary zoning regulations.
VOTING AYE VOTING NAY
McKee, Tom McKee, Tom
Bottema, Jon Bottema, Jon
Lanterman, Mark Lanterman, Mark
Nichols, Jeremy Nichols, Jeremy
Vehrenkamp, Dean Vehrenkamp, Dean
Whereupon, said Resolution is hereby declared adopted on this 25th day of July 2024.
________________________________
Tom McKee - Mayor
ATTEST:
____________________________________ City Seal
Jason (Jay) Tobin - City Administrator
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-72
Page 3 of 3
ATTACHMENT A
Lot 1, Block 1, CHASTEK FARM according to the plat thereof recorded by Hennepin County,
Minnesota.
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-73
Page 1 of 9
Motion By:
Seconded By:
APPROVING PRELIMINARY PLANNED UNIT DEVELOPMENT PLAN FOR “CHASTEK
FAMILY FARM” LOCATED NORTHEAST OF MAPLE HILL ROAD AND COUNTY ROAD 10
(PID 25-119-23-12-0002)
(CITY FILE NO. 23-034)
WHEREAS, Trek Real Estate and Development and Hempel Real Estate, DBA Emerald Rose LLC
(the “applicant”) requests approval of “Chastek Family Farm” a single-family residential subdivision
on the property legally described as follows:
See Attachment A
WHEREAS, the Planning Commission reviewed the plan at a duly called Public Hearing and
recommends approval, and;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
CORCORAN, MINNESOTA, that the Corcoran City Council hereby approves the request for
preliminary PUD plan, subject to the following conditions:
1.A preliminary planned unit development (PUD) plan is approved for “Chastek Family Farm”,
in accordance with the plans and application received by the City on December 19, 2023,
January 15, 2024, January 18, 2024, March 20, 2024, April 9, 2024, April 10, 2024, April
11, 2024, and April 24, 2024, and July 15, 2024, except as amended by this resolution.
1.The preliminary PUD plan is approved based on the finding that the proposed project is
consistent with the City’s Comprehensive Plan and the PUD standards in the ordinance.
2.Approval is contingent upon City Council approval of the requested rezoning and
preliminary plat (Ordinance 2024-528 and Resolution 2024-74).
2.The applicant shall comply with all requirements of the Public Safety memo dated
February 7, 2024.
3.The applicant shall comply with all requirements of the City Engineer’s memo for civil
review dated April 24, 2024.
4.The applicant shall comply with all requirements of the City Engineer’s memo for
stormwater review dated April 24, 2024.
5.The applicant shall comply with all requirements of the Infrastructure Feasibility Study dated
December 2023.
a.The applicant shall improve Maple Hill Road up to and through the most northern
access into the development, including any emergency access.
b.Final design of the road improvements to be approved by the City Engineer.
Agenda Item 8a4.
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-73
Page 2 of 9
6. The development is subject to review and approval by the Elm Creet Watershed. The
applicant is required to secure all permits and approvals from the watershed.
7.Should the adjacent development not move forward on a shared timeline, the plans for this
development are subject to modifications as approved by the City Engineer. This may
include temporary turnarounds, easements, and other modifications to drainage.
8.There must be at least two accesses to the site to allow for circulation of emergency
vehicles. One access can be satisfied with an emergency access in the northwest corner of
the site.
9.All uses (allowed, accessory, conditional, interim, or administrative permit) identified in the
single-family residential zoning districts (RSF-1, RSF-2, and RSF-3) are permitted uses
within this PUD, subject to the standards in Section 1040.040, 1040.045, and 1040.050.
10.PUD flexibility is granted for the following:
a.The following lot standards will prevail over the RSF-3 district standards:
Minimum Lot Area 6,875 square feet
Minimum Lot Width 55 feet
Minimum Principal Structure Setbacks
-Front 20 feet
-Front (porch less than 120 sq. ft.)15 feet
-Side 7.5 feet
-Rear 25 feet
Maximum Principal Building Height 35 feet
Impervious Surface Coverage 45%
b.A rear setback of 20 feet is granted for Lots 28 and 83 as referred to on the
preliminary plat.
c.The required lot width will be measured at the minimum front lot setback for the
following 19 lots as indicated on the revised site plan received July 15, 2024: Lots
15-19, 28, 30, 40, 77-83, and 107-110.
d.The required lot width at the front property line for Lot 31, as shown on the revised
site plan received July 15, 2024, is allowed to be 30 feet with the following
stipulations:
i.The lot width must be at least 55 feet at a setback of 85’ from the front
property line.
ii.The lot width must exceed 55 feet after a setback of 90’ from the front
property line.
e.A maximum garage frontage of 60% is allowed on up to 17 lots subject to the
following stipulation:
i.Lots with a garage frontage that exceeds 55% must include at least one of
the following design features:
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-73
Page 3 of 9
1.A garage frontage extending no more than 3’ from the front door of
the home.
2.The garage doors must be wood in appearance with architectural
detail (e.g., windows, handles, hinges, etc.).
3.The front façade shall include stone or LP siding or materials of a
similar nature.
11.In exchange for this flexibility, the developer will provide:
a.A variety of home exterior designs.
i.A minimum of 12 different styles are required.
b.Improvements of Maple Hill Road in addition to the Maple Hill Road / County Road
10 intersection as noted in the staff report on July 25, 2024, to the benefit of existing
and future development in addition to this development.
c.A 85-foot setback from Maple Hill Road.
d.Collaboration with adjoining landowners.
e.Lot size variety.
i.Sixty of the proposed lots will exceed a lot area of 7,500 square feet.
f.Extensive internal landscaping that exceeds the required landscaping required by
the Zoning Ordinance as provided on the preliminary landscaping plan.
g.Reliance on native plants in landscaping for a majority of overstory coniferous trees
in the proposed landscaping as listed on the preliminary landscaping plan
h.Reliance on the preferred tree list in the Northeast District Plan (Appendix C) for a
majority of the proposed tree species as listed on the preliminary landscaping plan
i.100% of the lots are within a quarter mile of the hydraulic green corridor which
serves as a neighborhood focal point that is accessible with a sidewalk around the
internal block of the development, view corridors, and open space.
j.Visual termini with a gazebo or covered shelter at the end of and adjacent to the
proposed trail near Maple Hill Road.
i.The gazebo or covered shelter shall utilize a rural architectural theme to be
approved with the Final Plat/PUD.
k.Usable open space is provided within the development that meets the following
criteria:
i.Accessible to the local population of the neighborhood.
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-73
Page 4 of 9
ii.Open space is used as a framing and organizing feature.
iii.A different species of ground cover shall be utilized for the open space
areas to delineate from private backyards.
iv.Stormwater management is incorporated as a design feature with the
hydraulic green corridor.
v.Open space and the proposed gazebo/covered shelter will be HOA owned
and maintained but made available to the public subject to a private/public
agreement to be approved with the Final Plat/PUD.
l.A majority of the open space areas are connected through a combination of natural
corridors, sidewalks, and trails.
m.Provide areas of open space above the minimum required for the application with at
least 5.48 acres of open space that is not under the 100-year Ordinary High-Water
Level. This equates to roughly 16% of open space where 12% would otherwise be
required for the proposed minimum lot width of 55’.
12.A fence and berm on the north property line of Outlot A is allowed but must be placed as
close to the northern property line as possible and can be located no further west than the
west property line of Lot 35.
a.An encroachment agreement for these improvements will be required.
13.Access to the exception piece must be provided via a local street within this development
as required by the feasibility study.
14.A 25-foot rear setback must be applied to Lots 1-16 and 41-55 to comply with the City’s
buffer yard ordinance in Section 1060.070, Subd. 2(J) of the Zoning Ordinance. This
setback is subject to the use limitations outlined in Section 1060.070, Subd. 2(J)(1)(i) and
applies to accessory structures as well as the principal dwelling.
a.This limitation must also be outlined in the Homeowners Association documents.
15.Park dedication shall be satisfied by a combination of land and cash-in-lieu of land for the
PUD. Park dedication will be based on the park dedication ordinance in place at the time
the final plat is approved.
a.Park dedication is required based on the finding that the development will add 112
new single-family homes to the City.
b.Residents of the development will need access to nearby existing and future trails
that do not exist today as guided by the Comprehensive Plan.
c.The developer will receive park dedication credit for the portion of the trail easement
that is not located in a wetland, wetland buffer, or the public right-of-way.
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-73
Page 5 of 9
d.Cash-in-lieu of land will be used only for the acquisition and development of parks
recreational facilities, playgrounds, trails, wetlands, or open spaces based on the
approved park plan in the Comprehensive Plan.
e.Park dedication funds will be collected at the time of the final plat in accordance with
the City Code requirements adopted at the time the final plat is approved.
16.A Homeowners Association will be responsible for ongoing maintenance of all outlots,
common areas, and sidewalks in the development.
a.Association documents must be provided for review and approval with the final
PUD application.
b.The Association documents must also identify the limitations of the lots subject to a
rear yard buffer of 25’.
c.Open space areas and amenities will be subject to a private/public agreement to be
finalized with the final plat/PUD application.
17.All permanent wetland buffer monument signs must be erected along wetland buffer lines
as required by Section 1050.010, Subd. 7 of the Zoning Ordinance.
a. Wetland buffer signs must be purchased from the City.
b.Wetland buffer signs must be installed on treated 4x4 wooden posts.
c.Wetland buffer signs must be installed prior to issuance of building permits.
d.Wetland buffer sign locations must be revised as wetland buffer widths are finalized.
e.The installation of the wetland monument buffer signs according to the approved
plan must be certified by a registered land surveyor.
f.Wetland buffers must be planted and inspected by the City prior to issuance of
building permits unless an alternative timeline is approved by the City.
g.For buffers to be established, a plan identifying the establishment and maintenance
procedures shall be provided at the time of Final Plat to be approved by the City’s
Wetland Specialist.
i.The City’s Wetland Specialist will provide final approval for the seeding mix
to be utilized in the wetland buffer.
18.A permanent sign permit is required for the proposed entrance monument.
a.The entrance monument must comply with Chapter 82 of the City Code.
19.All example house elevations must include dimensions, architectural elements, materials,
and material percentages with the submittal of the final plat to confirm compliance with
Section 1040.040, Subd. 8 of the Zoning Ordinance.
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-73
Page 6 of 9
20.All house elevations must be submitted with building permits with dimensions, materials,
and building material percentages to confirm compliance with Section 1040.040, Subd. 8 of
the Zoning Ordinance.
21.Prior to submittal of the PUD final plan and final plat, revised preliminary plans must
address the following:
a.All preliminary plans must be revised to be consistent with the updated site plan
received by the City on July 15, 2024.
b.Minimum and maximum wetland buffer widths on all wetlands must be provided.
c.Wetland buffer monument sign locations must be revised to show where buffers
cross property lines or have a change in contour with a maximum spacing of 200’.
d.Detailed calculations to confirm the open space upland of each outlot must be
provided as outlined in Section 1040.10, Subd. 6(C)(II).
e.The trail easement must be revised to wrap around Lot 40 before going to the east
property line to align with the trail easement to be dedicated by Fairway Shores
Villas at Cook Lake.
i.The trail must be located at least 5’ outside of any required wetland buffers.
f.Drainage and utility easements are required as outlined in the Engineering Memo.
g.The preliminary plat must show the buffer yard area to be placed in a conservation
easement around the perimeter of the exception piece zoned RSF-2.
i.The required buffer plantings based on the width of the buffer yard must be
placed within this conserved buffer area.
ii.A conservation easement and maintenance agreement must be recorded
with the final plat.
h.Streetlighting must be shown on the development plans.
i.Final locations will be approved with the final plat.
ii.Lighting must comply with Section 1060.040 of the Zoning Ordinance.
i.Access to the exception parcel via an internal street must be shown.
j.The development entrance shall be moved south to align with the access road
shown in the Southeast District Plan (Appendix B).
i.The drive lanes at the entrance of the site shall be a minimum width of 20’
unless otherwise approved by Public Safety.
k.A sidewalk shall be provided around the internal block of lots.
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-73
Page 7 of 9
l.The applicant must provide more information on the proposed enhanced vegetation
for the hydraulic greenway corridor to accomplish a similar end result as the
provided visual examples sent to the City on June 27, 2024
i.The current seeding mix may need to be supplemented with enhanced
cover and include prairie grass, flowers, and Forbes.
ii.Establishment and maintenance practices must be identified.
22.The development shall comply with the City’s requirements regarding fire access, fire
protection and fire flow calculations, the location of fire hydrant, fire department connections
and fire lane signage.
23.The new public streets shall follow the City’s street naming policy.
24.An encroachment agreement shall be required for all site improvements or items placed
within the City rights-of-way or easements.
25.All utility facilities, including but not limited to telephone, CATV, natural gas, and electric
power, shall be located underground. Underground service connections to the street
property line of each platted lot shall be installed at the subdivider’s expense.
26.Mechanical equipment (including air conditioning units) must be located in the side or rear
yard and must be located a minimum of 5’ from the property line.
27.Lawn sprinklers/irrigation systems (if provided) shall all have rain sensors to limit
unnecessary watering.
28.All landscaping in rear yards and common areas shall be planted and inspected by the City
within one year of issuance of a building permit.
29.Trees in the front yard shall be planted prior to issuance of certificate of occupancy for
single-family homes unless an alternative timeline is approved by the City.
30.Sign permits will be required prior to construction of any signs.
31.The plans must show centralized mailbox locations. These mailbox locations shall be
approved by the US Postal Service and proof of approved locations provided to the City.
32.Prior to release of final plat for recording, the applicant must enter into the following:
a.A development agreement, including a financial guarantee to protect the work.
b.A stormwater maintenance agreement.
c.A conservation easement and maintenance agreement.
d.An open space private/public agreement.
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-73
Page 8 of 9
VOTING AYE VOTING NAY
McKee, Tom McKee, Tom
Bottema, Jon Bottema, Jon
Lanterman, Mark Lanterman, Mark
Nichols, Jeremy Nichols, Jeremy
Vehrenkamp, Dean Vehrenkamp, Dean
Whereupon, said Resolution is hereby declared adopted on this 25th day of July 2024.
________________________________
Tom McKee - Mayor
ATTEST:
____________________________________ City Seal
Jason (Jay) Tobin – City Administrator
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-73
Page 9 of 9
ATTACHMENT A
Lot 1, Block 1, CHASTEK FARM according to the plat thereof recorded by Hennepin County,
Minnesota.
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-74
Page 1 of 3
Motion By:
Seconded By:
APPROVING PRELIMIINARY PLAT FOR “CHASTEK FAMILY FARM” LOCATED
NORTHEAST OF MAPLE HILL ROAD AND COUNTY ROAD 10 (PID 25-119-23-12-0002)
(CITY FILE NO. 23-034)
WHEREAS, Trek Real Estate and Development and Hempel Real Estate, DBA Emerald Rose LLC
(the “applicant”) requests approval of “Chastek Family Farm” a single-family residential subdivision
on the property legally described as follows:
See Attachment A
WHEREAS, the Planning Commission reviewed the plan at a duly called Public Hearing and
recommends approval, and;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
CORCORAN, MINNESOTA, that the Corcoran City Council hereby approves the request for
preliminary plat, subject to the following conditions:
1.A preliminary planned unit development (PUD) plan is approved for “Chastek Family Farm”,
in accordance with the plans and application received by the City on December 19, 2023,
January 15, 2024, January 18, 2024, March 20, 2024, April 9, 2024, April 10, 2024, April
11, 2024, and April 24, 2024, and July 15, 2024, except as amended by this resolution.
2.Approval is contingent upon City Council approval of the preliminary PUD plan for
“Chastek Family Farm”. The applicant shall comply with all conditions of the preliminary
PUD plan approval (Resolution 2024-73).
3.The preliminary plat must be revised per the requirements as noted in Resolution 2024-
73.
4.Park dedication is due as required by the PUD approvals, prior to the release of the final
plat for recording.
5.The applicant shall comply with all requirements of the City Engineer’s memo for Civil
Review, dated April 24, 2024.
6.The applicant shall comply with all requirements of the City Engineer’s memo for
stormwater, dated April 24, 2024.
7.Approval shall expire within one year of the date of approval unless the applicant has
filed a complete application for approval of the final plat.
Agenda Item 8a5.
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-74
Page 2 of 3
VOTING AYE VOTING NAY
McKee, Tom McKee, Tom
Bottema, Jon Bottema, Jon
Lanterman, Mark Lanterman, Mark
Nichols, Jeremy Nichols, Jeremy
Vehrenkamp, Dean Vehrenkamp, Dean
Whereupon, said Resolution is hereby declared adopted on this 25th day of July 2024.
________________________________
Tom McKee - Mayor
ATTEST:
____________________________________ City Seal
Jason (Jay) Tobin – City Administrator
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-74
Page 3 of 3
ATTACHMENT A
Lot 1, Block 1, CHASTEK FARM according to the plat thereof recorded by Hennepin County,
Minnesota.
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-72
Page 1 of 3
Motion By:
Seconded By:
A RESOLUTION TO DENY THE REQUEST FOR REZONING, PRELIMINARY PLAT AND
PRELIMINARY PUD PLAN FOR 7600 MAPLE HILL ROAD (PID 25-119-23-12-0002) (CITY
FILE 23-034)
WHEREAS, Beth Hustad of Trek Development Inc. (“the applicant”) requested approval to
rezone 38.16 acres legally described as follows:
See Attachment A
WHEREAS, the Planning Commission has reviewed the request at a duly called Public Hearing
and recommends approval, and;
NOW, THEREFORE, BE IT HEREBY RESOLVED BY THE CITY COUNCIL OF THE CITY OF
CORCORAN, MINNESOTA, that it should and hereby does deny the request for a rezoning,
based on the following findings:
1.The planned unit development is not in conflict with the Comprehensive Plan. The
proposed pre-development net density is 3.33 units per acre. The property is guided for
Low Density Residential which anticipates single-family residential development with a
density of 3 – 5 units per acre.
2.The planned development of 112 single-family residential lots is consistent with the
intent and uses outlined in the RSF-2 zoning district and is compatible with the
surrounding area.
3.The development is in conflict with other applicable provisions of the zoning ordinance.
The developer is seeking PUD flexibilities as discussed in the staff report. The proposed
public benefits of the PUD as discussed in the staff report do not justify the PUD
flexibilities being granted.
4.The planned development is feasible without dependence upon any other subsequent
phase. The project could be completed in a single phase.
5.The planned development will not create an excessive burden on parks, streets and
other public facilities and utilities which serve or are proposed to serve the planned
development. The developer proposal includes public trails, sidewalks, and an open
space area with a gazebo to serve the neighborhood and general public. The
development would include the construction of all public infrastructure needed to serve
this site at the developer’s expense.
6.The planned development will not have an undue and adverse impact on the reasonable
enjoyment of the neighboring properties.
7.The quality of the building and site design proposed by the PUD plan do not substantially
enhance the aesthetics of the site, do not demonstrate higher standards, do not result in
Agenda Item 8a6.
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-72
Page 2 of 3
a more efficient and effective use of streets, utilities, and public facilities, do not maintain
nor enhance natural resources within the development, and do not create a public
benefit that is greater than what would be achieved through the strict application of the
primary zoning regulations.
FURTHER, BE IT HEREBY RESOLVED BY THE CITY COUNCIL OF THE CITY OF
CORCORAN, MINNESOTA, that it should and hereby does deny the request for a preliminary
plat based on the finding that the minimum lot size and side yard setback requirements are not
met.
NOW, THEREFORE, BE IT HEREBY RESOLVED BY THE CITY COUNCIL OF THE CITY OF
CORCORAN, MINNESOTA, that it should and hereby does deny the request for a preliminary
PUD plan based on the finding that the rezoning to create a PUD zoning has been denied.
VOTING AYE VOTING NAY
McKee, Tom McKee, Tom
Bottema, Jon Bottema, Jon
Lanterman, Mark Lanterman, Mark
Nichols, Jeremy Nichols, Jeremy
Vehrenkamp, Dean Vehrenkamp, Dean
Whereupon, said Resolution is hereby declared denied on this 25th day of July 2024.
________________________________
Tom McKee - Mayor
ATTEST:
____________________________________ City Seal
Jason (Jay) Tobin – City Administrator
City of Corcoran July 25, 2024
County of Hennepin
State of Minnesota
RESOLUTION NO. 2024-72
Page 3 of 3
ATTACHMENT A
Lot 1, Block 1, CHASTEK FARM according to the plat thereof recorded by Hennepin County,
Minnesota.
CHASTEK FAMILY FARM
NARRATIVE
AMMENDMENT
7.18.2024
Planned Unit Development (PUD) District Review, Rezoning & Preliminary Plat Application
City of Corcoran Staff and City Council Members,
Our Development Team is proposing the following changes as a response to City Council feedback
provided at the June 27, 2024, City Council meeting.
We are proposing to add the following PUD benefits to our proposal.
•Off- Site Public Infrastructure Improvements to be completed as stated in the Staff
Report. The final design to be approved and designed by City Engineer.
o East and West bound Turn lanes on CSAH 10 provide safe intersection
o Maple Hill Road Improvements from CSAH 10 (adjacent Bass Lake Crossing)
to our project entrance.
o Safety realignment of CSAH 10 and Maple Hill Road intersection which may
involve the purchase of additional property.
•Increased Open Space and Trail Amenity
o We have added approximately 44,000 square feet (1 ac +/-) of open space by
removing 4 single family lots.
o The new open space will have a covered gathering or resting shelter with a
rural character. See sample pictures provided.
o The added open space and covered shelter is located adjacent to the public
off road trai l providing a visual benefit to trail pedestrians, to the
neighborhood and for the neighboring exception parcel.
o The privately owned and HOA maintained open space and shelter can be
available to the public subject to a private/public agreement.
We are requesting the following PUD Flexibility changes to our proposal.
•Garage Frontage Standard- Up to 15% of the homes may have up to 60% frontage.
The homes with a 60% garage frontage must have either:
o The garage doors must be wood appearance with architectural detail e.g.
windows, handles, hinges.
o The homes shall have stone and/or LP siding or like product on the front.
•One larger Lot. Lot 31 adjacent to the open space trail and wetland.
o The large lot will require road frontage flexibility for a 30’ front property line at
the road. The lot will be approximately 25,000 square feet with 30’ at curve of
the roadway and 70-90 feet wide at the front of the home.
Agenda Item 8a7.
o The 30’ lot frontage is adjacent to an additional 20’ trail easement, the
wetland buffer and the wetland which will create a nice transition for the
exception parcel, additional space between the homes, and provide a
unique setting and views of the open space and wetland for lot 30 and 31.
The lot will have a frontage of approximately 86-90’ at the house pad and pie
out from there to be much wider at the rear lot line.
o We are requesting flexibility for the 30’ Large Lot due to the curve in the
roadway created to design around the exception parcel and to keep the
public off-road trail out of the wetland.
CHASTEK FARM PROPOSED PUD BENEFITS
o Off-Site CSAH 10 Intersection Infrastructure Improvements
o Off-Site Infrastructure Improvements for Maple Hill
o Add Off-Site ROW to realign Intersection at Maple Hill and CSAH 10
o Additional Open Space adjacent to Off-Road Trail Easement
o A variety of home designs and lot sizes
o Off Road Trail Easement
o Off-Site Storm water Management with Integrated Design
o Off-Site storm water management system integrated and designed to be a
visual amenity to neighborhood and public pedestrian traffic.
o Storm water storage and site design collaboration with adjacent developer.
Sincerely,
Beth Hustad
Trek Real Estate and Development
1JLT
JLT
Date
Designed
Drawn
L1CONCEPT PLAN
c
OFCHASTEK
CORCORAN, MINNESOTA
HEMPEL ACQ. CO., LLC
10050 CROSSTOWN CIRCLE STE. 600
Name
Reg. No.Date
Revisions Date
Designed
Drawn
2023 Pioneer Engineering, P.A.
Mendota Heights, MN 55120
2422 Enterprise Drive (651) 681-1914
Fax: 681-9488www.pioneereng.com
LANDSCAPE ARCHITECTSLAND SURVEYORSLAND PLANNERSCIVIL ENGINEERS
EDEN PRAIRIE, MINNESOTA 55344
I hereby certify that this plan was prepared by
me or under my direct supervision and that I
am a duly Licensed Landscape Architect
under the laws of the State of Minnesota 44763
Jennifer L. Thompson
7-9-2024
Agenda Item 8a8.
OPEN SPACE
HYDRAULIC CORRIDOR
Agenda Item 8a10.
OPEN SPACE
HYDRAULIC CORRIDOR
SELECTING
VISUAL AIDS
ENHANCING YOUR PRESENTATION
8
SAMPLE
HYDRAULIC CORRIDOR
STORM WATER MANAGEMENT
ENHANCING YOUR
PRESENTATION
9
SAMPLE
HYDRAULIC CORRIDOR
STORM WATER MANAGEMENT
ENHANCING YOUR
PRESENTATION
10
STORM PONDS
ADJACENT
PROVIDING ADDITIONAL NATURE AND SCENIC VIEWS FROM HOMES AND VIEW STATIONS
11
EFFECTIVE STORM WATER TECHNIQUES OF
INTEGRATED STORM WATER
MANAGEMENT
•Considers all factors
as the water moves
from land surface to
receiving waters.
•Treatment train
approach to runoff
closely mimics existing
the storm water runoff
keeping the system as
simple as possible
•Improve function and
performance
•Integrates into overall
Site Design supporting
the Function and
Performance
•Creates attractive
Landscape Features
that are visible within
the site.
•Creatively uses
vegetation & provides
additional greens
space.
Page 1 of 5
STAFF REPORT Agenda Item: 10a.
City Council Meeting
July 25, 2024
Prepared By
Dwight Klingbeil
Topic
2024 Code Compliance Summary
Action Required
Informational
Background
The City of Corcoran code compliance helps enforce the laws and ordinances of the
City regarding zoning and property maintenance issues. Code compliance is conducted
on a complaint basis. If the City receives a call with a complaint about a property, the
Code Compliance Official will inspect the site following the process outlined below.
Generally, the City receives a call from a resident describing a violation on a property in
their area or one that they frequently drive by. In all cases with code compliance, the
goal is to work with the property owner to bring their property into compliance with the
City Code.
1.Analysis
The Corcoran code compliance process is as follows:
1.A complaint is received by the City.
2.The subject property inspected by the Code Compliance Official or designee to
verify whether it is compliant with City Code. Photographs are taken to verify any
issues.
3.A first notice of violation letter is submitted to the property owner which describes
the violation, steps (if necessary) to abate the violation and estimated date for a
property compliance reinspection.
a.Some first notice letters are informational for property owners to avoid
future compliance issues, such as dumping lawn clippings in a wetland
buffer or pushing snow across a public right-of-way.
4.The Code Compliance Official (or designee) reinspects the property to
determine whether or not the violation has been abated. If so, the case is
closed.
5.If the issue was not addressed, a formal violation notice is submitted to the
property owner which describes the violation, steps to abate the violation and
estimated date for a second property compliance reinspection.
6.The formal violation notice is forwarded to the City Attorney for prosecution if
the subject property is not in compliance on the date of the second reinspection
if the property owner has not entered into an alternative abatement plan with
the City.
Page 2 of 5
The first notice of violation letter was implemented in early 2022 as a new tool for code
compliance. The intent of the first notice letter is to engage property owners with code
violations in a less aggressive manner than a citation and to clearly define the code
violation with steps necessary to resolve the issue. Relevant department contacts are
provided if the property owner needs to apply for a permit or zoning application.
After the reinspection, the Code Compliance Official reaches out to the property owner
to follow up on the status of the violation, close the case, or note the necessary steps to
complete abatement.
Previously, a citation was sent to property owners that required compliance (or
agreement of an abatement plan) by a certain date or the matter would be presented to
the City Attorney to seek compliance through appropriate criminal or civil remedies. The
first notice letter has been a successful tool in creating a dialogue with property owners
to better understand the code violation issue and offer solutions to bring their property
into compliance. The first notice letter also works well for informational purposes to notify
property owners of minor violations or remind them of pertinent nuisance standards.
Instances such as this may not necessitate reinspection and the information provided can
help avoid future violations.
2.2023 Code Compliance Overview
Code compliance statistics to date (07/27/2023 to 7/15/2024):
Total Inspections 61
New Cases 32
Abated Cases 27
Actively working toward
compliance 9
Sent to the City Attorney 2
From July 27, 2023, to July 15, 2024, Code Enforcement has conducted 62 inspections,
including 32 new cases and 6 outstanding cases. Of the 32 new cases, 23 first notice
letters were sent, and Code Enforcement was able to coordinate an abatement plan with
20 of those properties. In the event the City does not receive a response from the
property owner, a violation notice is sent. There were 5 such cases this past year.
Violation Notice sent first 9
Property owners working
with CE to reach
compliance 7
Further Intervention
needed after violation
notice 4
First Notice Letters 23
Property owners working
with CE to reach
compliance 20
Violation Notice sent after
warning letter 5
Page 3 of 5
For time-sensitive violations, Code Enforcement sends a violation notice as a first notice.
There were 9 such cases over the last year, 7 of which were able to address the issue,
and 4 required further intervention from Code Enforcement.
Of the 38 code enforcement cases: 27 have been abated, 9 are actively working toward
compliance, and 2 were forwarded to the City Attorney. There have been a variety of
violation types, with some properties having multiple violations. Of the 38 interventions
from the past year:
•9 Storage Nuisance violations. Storage Nuisances received a First Notice
Letter in effort to open dialogue with the homeowner and establish a plan to
clean the property and comply with the City Code.
•6 Weed Nuisance violations. Weed and tall grass violations receive a formal
violation notice upon the first inspection of the nuisance due to the time
sensitive nature in which weed, and tall grass violations must be abated.
•5 Home Occupation violations. First notice letters are sent to the property
owner to open a dialogue and understand their business operations.
•4 Sign violations. First notice letters are sent to the contact person on the
sign, notifying them of the City’s temporary sign ordinance. This refers to
This refers to signs/banners that are larger than 8 square feet in area.
o There have also been numerous sign violations in the Right-of-Way
that are not reflected in the data of this section. Abatement typically
involves removal of the sign.
•3 Construction Hour Violations. First notice letters are sent to the
developer/contractor reminding them of the City’s allowed construction
hours.
•3 Animal Nuisance violations. First notice letters are sent to the property
owner notifying them that their pets may be running at large or barking
excessively.
•2 Public Obstruction nuisances. A formal violation notice is sent or hand
delivered to the violator due to the time sensitive nature of the violation.
•1 building nuisance violation. First notice letters are sent to the property
owner to open a dialogue and establish a timeline for repairs/demolition.
•And 5 miscellaneous violations, such as deteriorating fences, unpermitted
solar energy systems, and unpermitted changes in site plans.
Aside from new cases, Code Enforcement has also worked on 2 long-term abatement
projects. These larger abatement projects have been making slow improvements, but
Code Enforcement continues to schedule regular check-ins with the property owners to
ensure continued improvement.
3.Direction Requested
Page 4 of 5
Overall, the current Code Enforcement process has proven to be an effective and less
confrontational tool for working with property owners to achieve compliance. However,
there are two open code enforcement cases that will require further direction from City
Council.
One case involves a seasonal agribusiness that has been operating from a residence
without proper approvals from the City for a number of years. City staff made several
attempts to work with this property owner with the goal of bringing the business into
compliance. However, what is known of the business is that it likely does not fit within the
current home occupation ordinance and may require adding a new use in the zoning
ordinance. Unfortunately, the property owner felt harassed when Code Enforcement
reached out with a warning letter to request a meeting. They became aggressive with a
few different staff members in an attempt to make the City back down. They made it
clear they had no intention of working with the City, would continue to operate their
business, and stopped responding to phone calls with the previous City Administrator.
The issue was dropped during the change in City Administrators but remains a known
violation within the City and is pointed to by other property owners as justification as to
why they shouldn’t have to comply with the Home Occupation ordinance.
Staff would like confirmation on how to proceed in this instance as this individual will
likely bring continued code enforcement efforts to the Council. The next step would be a
violation notice. If the property owner remains uncooperative, the process would move
forward to the City Attorney for prosecution.
1.Should staff proceed with the typical process?
2.Should staff facilitate discussions with Council to reexamine the home occupation
ordinance and/or look at adding more flexibility for agribusinesses before attempting
to continue conversations with the landowner?
a.The hope behind this approach is that a clear path forward for the business,
the property owner may be more cooperative.
The other case involves a change in a business’ site plan without approval from the City
Council. The property owners have met with City Staff and have been fairly cooperative
through the code enforcement process. However, the business owner claims that they
are unable to afford the private costs of a site plan application, which has stalled
progress toward compliance.
Staff would also like confirmation on how to best proceed in this instance.
1.What is a reasonable extension for property owners who cannot immediately
afford the private costs and city fees/escrow deposits for land use applications?
2.Without an extension, the next step would be for the violation notice to be
forwarded to the City Attorney for prosecution. Is this the preferred strategy?
a.Since the property owner has been cooperative, staff is concerned this
could be hurtful to the underlying goal of achieving compliance on the site.
Page 5 of 5
4.Council Action
Provide direction to staff.
Page 1 of 5
Agenda Item 11a.
MEMO
Meeting Date: July 25, 2024
To: Planning Commission
From: Dwight Klingbeil
Re: Planning Project Update
Projects/comments in blue italics are new.
The following is a status summary of active planning projects:
1. Kwik Trip CUP, Lot Line Adjustment, and Site Plan (PID 12-119-23-14-0006; 12-119-
23-14- 0004) (City File 23-006)
Kwik Trip Inc. submitted a Site Plan, Lot Line Adjustment and CUP application for the
two parcels north of Mama G’s in early 2023. A feasibility study was required to
evaluate the infrastructure needs of the project. The feasibility study has been
distributed to the applicant. Staff and the applicant team continue to work through
requirements for the application to move forward. The application is still incomplete,
and the item is not currently scheduled for any upcoming meetings.
2. Commercial and Industrial Development Standards (Citywide) (City File 23-023)
The purpose of this zoning ordinance amendment is to address and evaluate the
allowed uses and use specific standards within commercial and industrial
developments. The Council adopted a work plan at the November 20, 2023, regular
meeting, and requested the Planning Commission to provide their initial feedback. The
Planning Commission discussed this item at the December 5, 2023, meeting and
expressed their desire Commercial and Industrial Development Standards address a
number of items such as: specific architectural standards, infrastructure investment
incentives, encouragement toward sustainable development practices, proper
transitions of intensities and height, the permitted and conditional uses of each zoning
type, verbiage, and lighting standards.
City Staff prepared a survey for current landowners and lessees to express their
opinions on items addressed with this update. Staff mailed the online survey invitation
to property owners and tenants whose property is either currently zoned, or guided for
Page 2 of 5
Commercial, Industrial, or Mixed-Use. The comment period for this survey closed on
January 31, 2024.
During the February 8, 2024, City Council meeting, Council directed staff to prioritize
Rural Commercial (CR) and Transitional Rural Commercial (TCR) district updates for
approval by the end of quarter 2. Staff presented feedback from the Planning
Commission and results from the Business Community Survey to the City Council at
the April 25, 2024, regular Council meeting for further direction. The City Council and
Planning Commission discussed the Commercial and Industrial standards during the
May 21, 2024, Joint Work Session.
A survey invitation for feedback on Rural Commercial Subdivisions was posted to the
City’s media pages and mailed out to properties within 500 feet of CR & TCR parcels.
Council discussed the results of this survey during the June 27, 2024, meeting.
A public hearing for an ordinance amendment removing self-storage/mini-storage from
the CR and I-1 districts was held at the July 2, 2024, Planning Commission meeting.
After some discussion, the Planning Commission motioned to recommend approval of
this ordinance amendment. This item has been scheduled for Council discussion at
the July 25, 2024, regular meeting.
3. 3019 Addition Comprehensive Plan Amendment, Rezoning, and Preliminary
Plat (PID 07-119-23-14-0003) (City File 23-027)
Craig Scherber & Associates LLC applied for a Preliminary Plat, Rezoning, and
Comprehensive Plan Amendment for a Rural Residential and Rural Commercial
Development on the property at PID 07-119-23-14-0003. The application includes 15
commercial lots and 4 single-family residential lots. The applicant received Council
feedback on a concept version of this proposal at the February 8, 2024, meeting. A
feasibility study has been completed to evaluate the infrastructure needs of the project.
This item is not currently scheduled for any upcoming meetings.
4. Pioneer Trail Industrial Park Final Plat & Final PUD (PID 32-119-23-43-0005, 32-
119-23-43-0006, 32-119-23-43-0013)(City File 23-030).
Contour Development LLC applied for a Final Plat and a Final PUD at 6210 Pioneer
Trail. The application consists of 0 lots and 3 outlots. This application is incomplete for
City review and is not currently scheduled for any upcoming meetings.
5. Chastek Farm Preliminary Plat, Preliminary PUD, Rezoning (PID 25-119-23-12-0002)
(City File 23-034).
Trek Real Estate & Development, Inc. submitted an application for a Preliminary Plat,
Preliminary Planned Unit Development (PUD), and Rezoning of the Chastek Farm
located at 7600 Maple Hill Road. The request is to allow the development of 117
single-family for-sale lots on the 38.16-acre site. 101 of these lots would have a width
of 55 feet, and the remaining 16 would have a width of 65 feet. The Public Hearing for
this item was held during the May 2, 2024, Planning Commission Meeting. After some
discussion, the Planning Commission recommended approval (5-0) of the application
as presented. The applicant requested to remove this item from the May 21, 2024,
Regular City Council Meeting. The Council tabled this item during the June 27, 2024,
meeting. The item has been scheduled to continue at the July 25, 2024, Council
Meeting.
6. Heather Meadows 3rd Addition Preliminary Plat/OS&P (PIDs 05-119-23-31-0001 &
088-119-23- 22-0011) (City File 24-002).
Mark and Markus Lee, of ML Unlimited LLC, submitted a preliminary plat application to
create 12 single-family lots and 2 outlots at 22901 Oakdale Drive. The proposal
Page 3 of 5
includes platting the two existing homes on Oakdale Drive and extending Heather
Lane southward to plat 10 additional lots. To satisfy the requirements of the Open
Space & Preservation density bonuses, this proposal includes the preservation of
44.8-acres of open space in two outlots. The Public Hearing for this item was held
during the May 2, 2024, Planning Commission Meeting. After some discussion, the
Planning Commission recommended approval (5-0) of the application as presented. The
Council approved the Variance, CUP, and Preliminary Plat with additional conditions for
Heather Meadows during the June 27, 2024, regular meeting.
7. 610 Extension Business Park Concept Plan (PID 12-119-23-23-0001) (City File 24-003).
United Properties submitted a Concept Plan application to develop a business park at
the Oswald Farm, located at 19510 County Road 30. The narrative provided by the
applicant describes the proposed business park to range from 864,000 - 1,017,500 sq
ft on the 76.89-acre parcel. The applicant submitted revised plans which indicate two
128,000 sq ft buildings, and two 168,000 sq ft buildings. The applicant received
informal feedback from the Council during the May 21, 2024, City Council meeting.
This item is not currently scheduled for any upcoming meetings.
8. Tonka Auto CUP (PID 26-119-23-12-0004) (City File 24-008).
Jake Hautman submitted a Conditional Use Permit application to allow the operation of
an auto repair business, Tonka Auto, at 20201 County Road 50. The application is
incomplete for city review and is not currently scheduled for any upcoming meetings.
9. Corcoran Industrial Northeast (PID 01-119-23-11-0001) (City File 24-010).
Hemple Real Estate is seeking Council feedback on conceptual light industrial
development at 10585 County Road 101. The plan includes 2 primary industrial
buildings ranging from 200,200 to 342,000 sq ft on a 78.85-acre site. The applicant
received informal feedback from the Council during the March 28, 2024, Council
meeting. This item is not currently scheduled for any upcoming meetings.
10. Conservation Residential Ordinance Amendment (City File 24-012).
The City will process a Subdivision and Zoning Ordinance Amendment as a follow up to
the Comprehensive Plan Amendment to create a “Conservation Residential” land use
designation processed for the Woodland Hills application. The Comprehensive Plan
Amendment has been approved by the Metropolitan Council. After the June 6, 2024,
public hearing, the Planning Commission voted to recommend approval as presented.
This item approved by the City Council during the June 27, 2024, meeting.
11. Heitke Lot Line Adjustment (PID 28-119-23-33-0001 & 28-119-23-34-0001)(City File 24-013).
Dan Heitke submitted application materials for a preliminary and final plat to allow his
property at 7000 Rolling Hills Road to annex roughly 1.16 acres from Outlot A of Heitke
Farm Addition. This item is incomplete for City review and is not currently scheduled for
any upcoming meetings.
Page 4 of 5
12. Upward Acres Preliminary Plat (PID 17-119-23-13-0001) (City File 24-015).
Skies Limit LLC. submitted an application for a preliminary plat to allow the
development of 6 single-family lots at 22625 County Road 10. The public hearing for
this item was held during the June 6, 2024, Planning Commission Meeting. After some
discussion, the Planning Commission voted to recommend approval of the application
as presented. The Council approved the preliminary plat and variance for Upward Acres
during the June 27, 2024, meeting.
13. Jay Brown Garage CUP (PID 05-119-23-41-0006) (City File 24-019).
Jay Brown submitted application materials for a Conditional Use Permit to allow the
construction of an additional accessory building that exceeds the 3969 square foot limit
at 22355 Oakdale Drive. This item is complete for City review and the public hearing
has been scheduled for the August 1, 2024, Planning Commission meeting.
14. Bellwether 10th Addition (PID 12-119-23-21-0074) (City File 24-020).
Pulte submitted application materials for a final plat, final PUD, and an easement
vacation for Bellwether 10th, which would allow the development of 26 single-family lots.
This application is complete for City review and is tentatively scheduled for the August
8, 2024, Council meeting.
15. Camp Solberg (PID 08-119-23-31-0004) (City File 24-021).
Aaron and Melissa Solberg submitted an application for a preliminary and final plat to
create two single-family residential lots on Outlot B of Weinand Woods located at PID
08-119-23-31-0004. This item is incomplete for city review and is not currently
scheduled for any upcoming meetings.
16. Shoreland Overlay District Zoning Ordinance Amendment (Citywide) (City File 24-022).
Minnesota DNR identified two additional water bodies needed for inclusion within the
Shoreland Overlay District in Corcoran. To comply with the DNR’s requirements, an
amendment to Section 1050.020 is required. The public hearing for this item was held
during the June 6, 2024, Planning Commission Meeting. After some discussion, the
Planning Commission voted to recommend approval of the application as presented.
This item was approved by City Council during the June 27, 2024, meeting.
17. Woodland Hills Final Plat (PID 36-119-23-33-0010, 36-119-23-33-0003, 36-119-23-33-0007) (City
File 24-023).
Woodland Hills of Corcoran, Inc. submitted an application for a final plat to allow for the
development of 60 single-family lots, 1 amenity lot, and 5 outlots near the northeast
corner of County Road 116 and Hackamore Road. The Preliminary Plat for this item
received Council approval during the April 11, 2024, Council meeting. This item is
incomplete and is not currently scheduled for any upcoming meetings.
18. Kariniemi Orchards Preliminary Plat (PID 11-119-23-11-0012) (City File 24-024).
Nathan Kariniemi submitted an application for a preliminary open space & preservation
plat to allow for the development of 16 single-family lots at 20400 County Road 30. This
Page 5 of 5
item is incomplete and is not currently scheduled for any upcoming meetings.
19. Hope Meadows Final Plat, Final PUD (PID 11-119-23-11-0012) (City File 24-025).
JPB Land, LLC. submitted application materials for a Final Plat and a Final Planned
Unit Development for the first phase of “Hope Meadows”. For the first phase, the
applicant is requesting approval of a Final Plat that would allow the development of 52
rowhome lots and 4 villa lots near the northwest corner of Hunters Ridge and County
Road 116. This item is incomplete and is not currently scheduled for any upcoming
meetings.
20. New Mahavan Eco Farm Concept Plan (15-119-23-32-0006) (City File 24-026).
New Mahavan Eco Farm Community is seeking Council feedback on a concept plan for
a place of worship and community garden at 8750 Trail Haven Road. The applicant
received informal feedback during the June 27, 2024, Council meeting. This item is not
scheduled for any upcoming meetings.
21. Domino’s Pizza (23-119-23-43-0003, 23-119-23-43-0004) (City File 24-027).
Strack Construction, Co. Inc. is seeking approval of a lot consolidation, site plan, CUP,
and variance to allow the development of a Domino’s drive-thru/walk-out only store on
the northwest corner of County Road 10 and County Road 50. This item is incomplete
for City review and is not currently scheduled for any upcoming meetings.
Agenda Item: 13.
City of Corcoran
2024 City Council Schedule
Below is a tentative schedule for City Council meetings. The items and schedule are
subject to change.
August 8, 2024 Work Session
• 2025 Budget
August 8, 2024
• Draft 2025 Budget and CIP
• Street Lighting Policy (Kevin)
• Bellwether 10th FP and FPUD (city file 24-020) – (tentative) (Kendra)
• Public Hearing. Bellwether Vacation. (Kendra)
• THC Moratorium and Regulations
• Recycling Contract – RFPs?
August 22, 2024
• Oswald Farm Business Park Discussion
August 22, 2024 Work Session
• Planning project update
• Pioneer Trail FP and FPUD (city file 23-030)(tentative)(Kendra)
• Hope Meadows FP, FPUD and PUD Amendment – (city file 24-025) (tentative) (Natalie)
• Jay Brown Garage CUP (city file 24-019) (Dwight)
• Rural Commercial Development Rights (City File 23-023) (Natalie)
September 10, 2024
• Annual Charter Commission Meeting – Wards?
September 12, 2024
• Preliminary Budget and Levy
• Levy Insert
• Solid Wast Haulers Renewals and Staff Report
• Recycling Contract – RFPs?
September 26, 2024
October 10, 2024
October 24, 2024
• Planning Project Update
Agenda Item: 13.
November 8 or November 12 Special Meeting
• Certification of General Election 2024
November 14, 2024
• Tort Liability Coverage Waiver
• Certify Delinquent Utilities to Hennepin County
• Certify Delinquent Recycling to Hennepin County
• Draft 2025 Fee Schedule
November 25, 2024
• Approve Final Budget
December 16, 2024 (Only meeting in December)
• MS4 Permit
• Truth and Taxation Hearing
• Final 2024 Budget and Levy
• 2025 Wage Schedule
• 2025 Enterprise Fund Budget
• 2025 CIP
• 2025 Fee Schedule Adoption
• Planning Project Update
• Call for Work Sessions in First Quarter 2025
Page 2 of 2