Loading...
HomeMy WebLinkAbout2011-05-26 - Council Agenda PacketAgenda Corcoran City Council May 26, 2011 7:00 PM 1. Call to Order /Roll Call 2. Pledge of Allegiance 3. Agenda Approval 4. Open Forum 5. Presentations - None 6. Planning Business - None 7. Engineering - None 8. Public Hearing - None 9. Consent Agenda a. 05/12/11 Draft Council Meeting Minutes* 10. Staff Reports /Memos a. Development Review Committee (DRC) Report* b. Alcohol Compliance Checks Report — Police* c. Dust Control Calendar* d. 05/17/11 Draft Parks & Trails Meeting Minutes* e. Planning Report* 11. Unfinished Business a. Sewer and Water Project- Discussion on Policies* b. Public Works Facility Update c. 2010 Audit Documents* 12. New Business a. Shared PW Agreement* b. Civic Center Alcohol Policy* 13. Claims as Presented* a. Escrow Claims (Fund #500) b. Building Inspections Claims c. All Other Claims As Presented 14. Unscheduled Items 15. Closed Meeting a. Public Works Facility Agenda Corcoran City Council May 26, 2011 7:00 PM 16. Review of Upcoming Council Meetings 17. Adjournment *Includes Materials Materials relating to these agenda items can be found in the House Agenda Packet by Door. Agenda Memo -May 27, 2011 To: Mayor and City Council From: Dan Donahue, City Administrator Regarding: Administrator Notes to Council Meeting Agenda 4) Open Forum 5) Presentations 6) Planning and Zoning. None 7) Engineering. None 8) Public Hearing. None 9) Consent Agenda a) Council Draft Minutes of 05.12.2011 10)Staff Reports. a) Development Review Committee Report b) Alcohol Compliance Checks Report c) Dust Control Calendar. Staff is recommending the attached calendar for the Dust Control project. The Public Hearing would be on August 25th. Prior to that date, staff will put on the council agenda discussion items to give the council the background on Dust Control and to talk about possible options for the future. Staff believes the calendar meets all timelines required in state law and gives the property owners sufficient time to respond. d) P & T Commission Draft Minutes of 05.17.11. Please review the minutes, as Item 12b of this agenda is the result of a P & T Commission motion that passed at their meeting on May 17tH e) Planning Projects Status Report. City Planner's report on all activity and status of planning related projects. 11)Unfinished Business. a) Sewer & Water Policy Discussion. See report from Rusty Fifield. He will be at the council meeting to lead the discussion on the sewer and water fund policies. I will notify all of the impacted property owners of your continuing discussions. I will assume that additional information will be available at the meeting in the form of a PowerPoint presentation. b) Public Works Facility Update. Council members Cossette and Asleson have asked that the council agree to a closed meeting as they have additional real estate information to present. Page 1 Agenda Memo -May 27, Zo„ c) 2010 Audit. The 2010 Audit is back before you. The corrections have been made with no changes in the financial data. The council is asked to accept the report and authorize staff to convey to the State Auditor. 12)New Business a) PW Agreement on Sharing Equipment. The neighboring cities have been working on a non - emergency equipment sharing arraignment for some time. The document in your packet has passed muster with the League Insurance Trust, our insurance broker, and the city attorney. Main advantage to Corcoran is that our insurance (League Trust) has us and the other cites who are party to the agreement covered. Superintendent Meister strongly recommends that you approve. b) Civic Center Policy on Alcohol Discussion. The Parks and Trails Commission passed a motion asking the council to consider an amendment to the policy of serving alcohol by lessees of the Civic Center. The Commission would like to see a change that would allow beer and wine by the bottle to be given (not sold) by the host (lessee) to guests without the need for a licensed caterer and bartender. All other provisions of the policy are to remain. In your packet is the current policy. 13)Claims. 14)Unscheduled and Other Items 15)Closed Council Meeting 16)Upcoming Council Meetings Council Calendar Planning Commission Parks & Trails Commission Other 515111 612111 717111 814111 911111 1016111 Guenthner Cossette Gmach Asleson Milbrandt Guenthner 5117111 6121111 7119111 8116111 9120111 10/18111 Cossette Gmach Asleson Milbrandt Guenthner Cossette Jan Feb Mar Apr May Jun Page 2 City of Corcoran City Council Meeting Minutes May 12, 2011 9a. The Corcoran City Council met on May 12, 2011, at City Hall in Corcoran, Minnesota. Present were, Mayor Guenthner, Councilor Asleson, Councilor Cossette, Councilor Gmach, and Councilor Milbrandt. Also present were City Administrator Donahue, Director of Public Safety Gormley, Public Works Superintendent Meister, and City Clerk Heinecke. Mayor Guenthner called the meeting to order at 7:00 pm. 1. Call to Order /Roll Call 2. Pledge of Allegiance 3. Agenda Approval MOTION: made by Gmach seconded by Cossette to approve the agenda with the addition o£ l lc. Comp Plan dw Immal 10c. Watershed meeting Voting Aye: Guenthner, Asleson, Cossette, Gmach, and Milbrandt. (Motion carried 5:0). 4. Open Forum Kevin Dale of the Corcoran Athletic Association presented a donation of $1,320.00 to the city to be used for: • Raising shed #2 at Lions Field off the ground and out of the water • Purchase paint for park buildings • Purchase aggregate to raise batting cage surface Council thanked the association for the donation. MOTION: made by Milbrandt, seconded by Gmach to accept the Corcoran Athletic Association donation. Voting Aye: Guenthner, Asleson, Cossette, Gmach, and Milbrandt. (Motion carried 5:0). Peter Dahlheimer 20702 Co Rd 50 -Asked the council to investigate Rush Creek behind his property to determine why it has dried up. Councilor Cossette will address with the Elm Creek Watershed group. 5. Presentations Chad Robran representing the Northwest Area Jaycee's presented the council with wall plaques recognizing past Council Members and Mayors. Council thanked all involved for their efforts. 6. Planning Business — None 7. Engineering - None 8. Public Hearing — None 9. Consent Agenda a. 04/28/11 Draft Council Minutes b. Resolution 2011 -022 Sponsorship of NW Trail Snowmobile Association c. 04/28/11 Draft Local Board Of Appeal Minutes MOTION: made by Cossette, seconded by Asleson to approve the consent agenda as presented. Voting Aye: Guenthner, Asleson, Cossette, Gmach, and Milbrandt. (Motion carried 5:0). City of Corcoran City Council Meeting Minutes May 12, 2011 9a. 10. Staff Reports/Memos a. Draft Minutes of the April 26, 2011 P & T Commission Meeting Council acknowledged receipt of the minutes. No action taken. b. Excellence in Service Award — Police Clerk Council and Directory of Public Safety Gormley congratulated Paula Steelman on receipt of the PLEAA Excellence in Service Award. c. Elm Creek Watershed Meeting Councilor Cossette reported on the latest Elm Creek Watershed Meeting. He is unable to attend the June 8, 2011 meeting and would like someone with a technical background to attend. No action taken. 11. Unfinished Business a. PW Facility Development Update No presentation or discussion. Closed meeting scheduled to discuss property search. b. Sewer and Water Project Update No presentation or discussion. Rusty Fifield of Northland Securities will attend May 26, 2011 meeting with additional financial information. c. 2030 Comp Plan Councilor Asleson will meet with Susan Nelson toete editing. 12. New Business a. 2010 Audit Results Andy Berg of Abdo, Eick & Meyers presente the 2010 Audit results, financial statement and management letter. Abdo, Eick & Meyers will correct a calculation error and resubmit for council approval. b. IDV Memo IF Council acknowledged receipt of memo and discussed the four funds addressed. Infrastructure Fund # 402 -no action taken Shannon Lane Fund # 417 -no action taken Chisholm Trail Fund # 504 and City Hall Geothermal Fund # 418 MOTION: made by Gmach, seconded by Milbrandt to approve the closing of funds #504 and #418 as suggested. Voting Aye: Guenthner, Asleson, Cossette, Gmach, and Milbrandt. (Motion carried 5:0). c. Financial Guidelines Council acknowledged receipt of financial guidelines and discussed. Staff will implement council suggestions and resubmit for approval. 13. Claims as Presented a. Escrow Claims (Fund #500) None b. Building Inspections Claims None c. All Other Claims As Presented MOTION: made by Milbrandt, seconded by Gmach to approve all other claims as presented. City of Corcoran City Council Meeting Minutes May 12, 2011 Voting Aye: Guenthner, Asleson, Cossette, Gmach, and Milbrandt. (Motion carried 5:0). Mayor Guenthner recessed the regular meeting at 8:31 to convene a closed session. Mayor Guenthner reconvened the regular meeting at 9:56 14. Closed Meeting Council discussed Public Works facility property options. No action was taken. 15. Review of Upcoming Council Meetings a. Sewer and Water Project Financial update b. Attendance at the June 8, 2011 Watershed meeting MOTION: made by Asleson, seconded by Milbrandt to adjourn.' Voting Aye: Guenthner, Asleson, Cossette, Gmach, and Milbrandt. (Moti Meeting adjourned at 9:57 pm Jeanie Heinecke, City on carried 5:0). 9a. CITY OF CORCORAN DEVELOPMENT REVIEW COMMITTEE (DRC) AGENDA DATE: May 17, 2011 TO: Development Review Committee (Kendra Lindahl, Kent Torve, Dan Donahue) COPY: Jeff Carson, Jill Smith - Arens, Jeanie Heinecke, Tanya Wagner, Vince Vander Top May 26, 2011 City Council Meeting • Planning Project Update June 2, 2011 Planning Commission Meeting • Public Hearing — Blocks N Rocks Site Plan and CUP for Outside Storage at 20010 75th Ave (26- 119 -23 -14 -0024) (City file 10 -012) • Public Hearing — Patnode CUP for Living Quarters Accessory to Ag Use at 23240 CR 30 (City file 11 -004) • Public Hearing - Subdivision Ordinance Update • Public Hearing - Zoning Ordinance Update • Public Hearing - Zoning Map Update June 9, 2011 City Council Meeting No Planning Business June 21, 2011 Parks Commission Meeting Park Dedication Ordinance (TKDA)? June 23, 2011 City Council Meeting • Blocks N Rocks Site Plan and CUP for Outside Storage at 20010 75th Ave (26- 119- 23 -14- 0024) (City file 10 -012) • Patnode CUP for Living Quarters Accessory to Ag Use at 23240 CR 30 (City file 11 -004) • Subdivision Ordinance Update • Zoning Ordinance Update • Zoning Map Update • Planning Project Update July 7, 2011 Planning Commission Meeting No Planning Business July 14, 2011 City Council Meetin DRC Agenda Page 2 No Planning Business July 19, 2011 Parks Commission Meeting Park Dedication Ordinance (TKDA)? July 28, 2011 City Council Meeting No Planning Business Grading Permits (Kent) • GR11 -01 - Lee Sunram -- Grading Without A Permit (south of CR 50) (PID 26- 119- 23 -21- 0007) • GR11 -02 –Tony Barden Grading /Excavating at 7909 CR 116 (PID 24- 119 -23 -44 -0003) Code Enforcement (DAN /TANY Treptau -- Outside Storage at 20045 CR 10 (26- 119 -23 -11 -0005) Wagner and Nelson -- Residential Use in BP District at 6399 CR 19 Rickson - -8715 Garrison Lane (railroad car and stuff) (PID 18- 119 -23 -41 -0002) Applications not currently scheduled /Other Business • Corcoran Business Park APPROVALS EXPIRED APRIL 12, 2011 — Project close out required • Armbruster Topography and Wetland Waiver (review period expires January 1, 2012) (City file no. 09 -011) (Tabled at 11123109 CC meeting) • Update Development Rights Map • Schedule meeting with Mayor, Staff and Commission Chairs (DAN) STAFF REPORT / POLICE DEPARTMENT Agenda Item 10b. Council Meeting: Prepared By: May 26, 2011 Chief Sean Gormley Topic: Action Required: Alcohol Compliance Checks Information Only Background- Each year, Corcoran Police Department — Officer Ryan Burns, host a training session for our businesses which hold on -sale or off -sale liquor license. I believe that education and information to our businesses is our first obligation. Then we follow up by State of MN required compliance checks. Discussion- March 28th, 2011, alcohol compliance training was completed. May 9th, 2011, alcohol compliance checks were conducted. All four businesses, (Mama G's, Stanchion Bar, 10 -50 Club and Corcoran Bottle Shop) which hold a City of Corcoran liquor license for on -sale / off -sale, refused to sell to a minor during the compliance checks. Tobacco sales compliance checks are also mandated by the State of MN. Officer Burns has completed a "Youth Tobacco Compliance Pilot Project" grant opportunity which assists with funding to help educate our businesses. A future staff report will report on Tobacco Compliance checks. Attachments- Officer Burns Memo dated 05 -10 -11 Financial Impact- Under aged youths (greater then 18 but less then 21) volunteered their time. Officer Burns time was within his scheduled hours. No addition expenditures were incurred. Recommendation- None, as all businesses successfully passed the compliance check. eER, kL C trR4 Memo To: Chief Sean Gormley From: Officer Ryan Burns #103 CC: Date: 05 -10 -11 Re: Alcohol Compliance Checks On March 28th 2011, Corcoran Police conducted an alcohol compliance training session with liquor license holders in the city. This training session was conducted by an agent from the Minnesota Alcohol and Gaming control. This training was two hours long and focused on checking Minnesota identifications and identifying potential underage buyers. Trainees were instructed on civil and criminal penalties and how to spot potential fake identifications. Approximately thirty five alcohol servers and businesses managers from Corcoran, Medina and Rogers attended the training. On May 9th 2011 Corcoran Police conducted under age alcohol compliance checks on four businesses licensed to sell alcoholic beverages. Working with officers, an under aged age youth entered these businesses and attempted to illegally purchase alcoholic beverages. All four businesses refused to sell to our underage buyer. The efforts of these responsible businesses are commended for attending the training session and not selling alcohol to underage minors. These businesses will be sent a commendation letter in their support of limiting under age buyers. • Page 1 10c. Proposed Dust Control Assessment Calendar Date TBD Monday, July 18, 2011 Monday, August 08, 2011 Friday, August 12, 2011 Friday, August 19, 2011 Thursday, August 25, 2011 Thursday, September 01, 2011 Monday, October 31, 2011 Tuesday, November 15, 2011 Action Dust Control application complete Data to Wenck for evaluation Property owner mailing Public Hearing date published Public Hearing date published Public Hearing /Assessment approval Property owner invoice mailed Last date to pay assessment Certifiy unpaid assessment to county auditor I Od. Corcoran Parks and Trails Commission Tuesday, May 17, 2011 7:00 PM Present: Trish Krueger, Tom Anderson, Kevin Dale (7:12), Chad Robran (7:15), Student Lindsay Jacobs, Rachael Tessmer, Val Nybo, Student Michelle Hansmann, Student Charles Jacobs (8:45) Absent: Robert Vassello Others: Council member Rich Asleson, City Administrator Dan Donahue, Cpl John Hamilton, Corcoran PD 1. Convene. Chair Krueger called the meeting to order at 7:05 PM in the Corcoran Community Center 2. Approvals: a. Agenda. i. Add 4a Ryan/Street Proposal CUpdate ii. Add 4b Tree Give a Way Update iii. Add 5b. Discussion of Resignation of Kevin Dale as President of Athletic Association iv. Add 5c. Public Works Facility Discussion v. Add 5d. Discuss Interest in Snowmobile Trail Grant vi. Add 5e. Idea for Student Project for 2012 vii. Add 7a. Discussion of Open House for Memorial Garden viii. Motion: Nybo / Tessmer to approve agenda as amended. All voted Aye (4:0 mutes of 04.26.11 Commission Meeting: i. Motion: Anderson/Nybo to approve minutes as presented. All voted aye (4:0). 3. Open Forum. None 4. Old/Unfinished Business a. Ryan/Street Proposal on Property Turn back Proposal. Donahue updated the Commission on activities. The city engineer is pursuing the wetland requirements so he can advise the city on any obligations that the city might be taking on by accepting the property. Donahue said he would keep the Commission advised. i. Donahue asked the Commission to allow him to update them on two other property issues. Both involve the Commissions recommendation to the council on parcels that the County was making available for public use. Parks & Trails Minutes 05.17.2011 1. The parcel on Co. Rd. 10 & Co. Rd. 19, which the council requested in Resolution 2011 -011 that Hennepin County approve the deed transfer to the city, may have been improperly made available to the city. The county advises that this parcel will probably not be available at all. They are still investigating and will advise the city. 2. The parcel at 9824 Creek View Circle was made available to the city and the city approved Resolution 2011 -012 asking for the deed transfer. The county advises that the City Council amend its resolution to include the specific public purpose as detailed in SS 282.01 and send them $250 (this is a new fee) for the deed transfer. b. Tree Give A Way Program. Anderson updated the Commission on this year's program. He said the trees came in early and had to be given out before the normal giveaway date at the City Clean up. All were taken. He did receive one rather harsh complaint from a resident chiding him for operating a flawed program. Commissioners thank him for the work he did under difficult and unforeseen conditions. ` — AWL 5. New Business a. Cpl John Hamilton, Corcoran Police Department i. Discussed the park activities from the public safety perspective. He said that in the previous year or since the PD came to the last P & T Commission meeting, there have been very few if any issues, events, problems: 1. No calls received about alcohol related problems. However, it is noted that the adult ball leagues that use the Rockford School property field are probably consuming beer products which are in violation of the Rockford School policies. There is a sign as to this policy posted near the ball field entrance. Additional signs to be posted will be requested (by the Corcoran PW Superintendent) of the Rockford School District. 2. Other types of park related issues were discussed. Hamilton noted that: a. Vandalism was very rare and no call received b. Teams are doing a good job of policing themselves and the grounds after events c. No disorderly conduct by anybody was noted d. No parking complaints were received or found e. No trail related complaints were noted ii. The commission discussed the alcohol policies of the Civic Center. The current policy requires that if the lessee of the Civic Center is to serve alcoholic beverages of any type, a police officer must be in attendance. 2 Parks & Trails Minutes 05.17.2011 There were no events during the past year were this was done. The Commissioners discussed the overall alcohol policy for the Civic Center of which the major points being that a lessee must: 1. Have an officer present 2. Hire a licensed caterer who must furnish a bartender to serve any alcoholic beverages 3. Provide the city with a copy of Dram Shop insurance and general liability insurance obtained by the lessee iii. Commissioners discussed the policy and Donahue explained the request the city recently received to moderate the policy to allow the lessee to serve beer and wine without the requirement of a licensed caterer and without the need for a bartender. Donahue explained the recommendations from the League of MN Cities Insurance Trust. At a minimum, the League recommends that cities: 1. Require the Dram Shop and Liability Insurancetd the cities harmless 2. Do not allow barrels or kegs of beer or wine but only allow bottles or cans of the beverages 3. No alcoholic beverages are to be sold to attendees iv. Donahue presented background information that had been relayed to him on the origins of the current alcohol policy that were developed when the City Hall /Civic Center complex was built in 1995. At that time, the city council adopted the current policy because they did not want the Civic Center to be a venue for large gathering (i.e. weddings and other similar celebrations) where alcohol would be a centerpiece of the gathering. The general policy was that the principal focus of the Civic Center was to be a place for the residents to gather for "community" events such as presentations, neighborhood meetings, training, etc. v. Donahue recommended that if the Commission wanted to recommend to the City Council changes to the existing policy that the city require the above recommendations from the League; and also require the retention of the requirement for a police officer to be hired by the lessee. vi. The Commissioners discussed that fairness of the existing policy and concluded that the policy should stay in place except the requirement for a caterer and bartender if just beer and wine was to be served to attendees. vii. Motion by Robran/Dale to recommend the amendment to the existing Alcohol Policy by amending #1 of the policy to only require a licensed vendor if alcoholic beverages stronger than beer or wine were to be served. All voted aye (6:0) b. Athletic Association. President of the Association Kevin Dale told the Commission that he had announced to his board that he was stepping down as 3 Parks & Trails Minutes 05.17.2011 president effective the end of the ball season later this summer. He said he would remain on the Board but not as their president. Commissioners discussed the looming issues that might be before the city regarding recreation activities and youth sports. Concern was expressed about the: 1. Ability of the city to coordinate in the future with the many different sports directors. Without a strong president, the association would become a collection of sports each with their own directors and each dealing with the city for space 2. City must become more actively involved in guiding the future of team sports and the use of city facilities 3. Use of the city and Rockford School fields is bulging. Conflicts in scheduling and overuse are occurring and will only get worse ii. Commissioners agreed to continue this discussion at the next meeting iii. Motion: Robran/Dale requested that Donahue send out a letter inviting all of the Athletic Association sports directors to come to the October P & T Commission meeting to discuss way to go forward in the future to better coordinate their activities with the city. All voted aye (6:0) Dale indicated that he would draft a sample letter and give to Donahue Public Works Facility. Commissioners expressed interest in being updated on the progress of the facility search and would like to have input to the council on possible sites before approval d. Snowmobile Trail Grant. Student Commissioner Charles Jacobs had previously shown interest in possibly going after a grant to investigate the feasibility of establishing a snowmobile trail along the Northern Natural Gas pipeline. Since he was not present at the time of this discussion, the Commission asked that this be put on the next agenda. e. Student Project Idea. Student Commissioner said that her idea is to explore the possibility of laying down a concrete base foundation at the city's ice rink. The concrete would allow for the year around use of the ice rink for summer roller bladers. The city's park and road infrastructure does not readily allow for roller bladeing. She believes it will be greatly used. She also expressed interest in making available more snacks and drinks for park users. She will explore this idea further and talk to the City of Hanover which recently put in a concrete base at this ice rink. This will be put on the next agenda. 6. Committee Reports a. City Council Liaison. Council member Cossette could not attend. Council member Asleson presented and update on: the Public Works Facility search, the sewer and water project. He updated the Commission on the major activities of the City Council which were: Parks & Trails Minutes 05.17.2011 The Public Works Facility development. He discussed the current feasibility study on the city owned property immediately south of city hall; and the two additional proposals (property west of the city park along Co. Rd. 50 and the property west of Cain road and south of Co. Rd. 30). ii. Sewer and Water project. He talked about activities to date and the beginning discussion by the council at their meeting on April 28, 2011 iii. 2030 Comprehensive Plan and the efforts to finalize the editing of the document that was accepted by the Met Council at the end of 2009. The council was finishing their review and the document would be soon assembled for the council's final approval in the near future. b. Park Dedication Fund Report. Commission acknowledged receipt of report — no action taken. 7. Other Business A6N a. Memorial Garden Open House. Student Michelle Hansmann ressed interest in having an Open House for the Memorial Park. This was discusge mid the conclusion was that the Open House held on October of 2010 w sufficient and that another such event was not needed. b. Consultant Sherri Buss requested feedback on recent email. She had included points of understanding on her work product to date and was asking the Commission to comment if there was any misunderstanding on her part. Any comments by the commissioners were to be directed to Donahue and he would forward on to Ms. Buss. 8. Announcements. The three student Commissioners reminded the Commissioners that all would be off to college in the fall and would be retiring in August. The Chair asked that the usual notices be placed to seek new students Commissioners. 9. Adjourn. Motion by Robran /Anderson to adjourn. All voted aye (6:0) at 9:07 pm. Respectfully Si Daniel J. Dona. City Administr V2 5 Agenda Item L A N D F 0 R M From Site to Finish 105 South Fifth Street, MEMORANDUM Suite 513 Minneapolis, MN 55401 DATE .May 17, 2011 TO Dan Donahue cc City Council; Planninq Commission FROM Kendra y , Lindahl City Planner ..................................................._.................................. ............................... RE Active Corcoran Planning Applications The following is a summary of project status for current, active projects: 0 • • Tel: 612 - 252 -9070 Fax: 612 - 252 -9077 www.landform.net Armbruster Topography and Wetland Waiver (city file no. 09 -011). An application has been received for a waiver from the topography and wetland requirements and was reviewed by the City Council on November 23, 2009. The City Council expressed concerns about the concept and directed the applicant to revise the concept plan. The applicant submitted a letter extending the review period until January 2012. This will allow the city time to complete the ordinance updates and allow the applicant additional time to explore their options for development /subdivision. 2. Rocks N Blocks Site Plan Amendment and Conditional Use Permit (city file no. 10 -012). An application was received for a Conditional Use Permit and Site Plan Amendment to continue operation of a business with outside storage at 20010 75th Avenue North. The application is scheduled for a Public Hearing at the Planning Commission on June 2 "d 3. Patnode Conditional Use Permit (city file no. 11 -004). An application was received for a Conditional Use Permit for living quarters accessory to an Agricultural use. This is the follow up to the wetland and topography waiver granted on January 27th (city file 11 -001). The application is scheduled for a Public Hearing at the Planning Commission on June 2 "d 4. Ordinance Updates. The City is in the process of updating the subdivision ordinance, zoning ordinance and zoning map to implement the 2030 Comprehensive Plan. These items are scheduled for public hearing at the Planning Commission on June 2 "d 5. Custom Filtration Inc. Site Plan Amendment and Conditional Use Permit Amendment (city file no. 11 -005). An application was today for a site plan amendment and conditional use permit amendment for a building and parking lot expansion for the existing business at 7219 CR 116. Staff has not yet reviewed the application for completeness. If the application is complete, it will be scheduled for July Planning Commission and City Council. Also, there are a number of projects that have been approved, but are still not filed and closed out: 1. Ess Addition (05 -017 and 08 -005). The Preliminary Plat and Final Plat were approved by the City Council on February 26, 2009, subject to a number of conditions. The plat is currently under review at Hennepin County. The applicant has 2 years (February 26, 2011) from the final plat approval to submit the mylars for City signature and file the final plat at Hennepin County. The final plat approvals expired on February 26, 2011. 2. Corcoran Business Park (city file 06 -005). The City Council granted a one year extension to the final plat approval, which expired on April 12, 2011. Staff has spoken to the applicant and will be working to close out this project. Landform'", SensiblyGreen` and Site to Finish'" are service marks of Landform Professional Services, LLC.. 1 3. Kellys West Oaks (city file 07 -003). On August 9, 2007, the preliminary plat was approved by Res. 2007 -54. Res. 2008 -06 granted final plat approval with 7 findings and conditions on January 24, 2008, including a condition requiring vacation of an existing easement. The applicant requested and was granted a one year extension to the approvals. On February 10, 2011, the City Council approved an after - the -fact plat extension. The approvals now expire on November 1, 2011 unless the applicant has complied with all conditions of approval and recorded the final plat at Hennepin County. 4. Lions Park (city file 09 -001). The rezoning to PUD, PUD general plan and PUD final plan to formalize the existing land uses and allow seasonal outside motor vehicle storage was approved by the Council on August 27, 2009. The rezoning was effective on the date of approval. However, the applicant must initiate construction of the improvements PUD within one year after the effective date of the PUD rezoning by the City Council. Upon good cause shown, the City Council may extend the time for one additional year. If construction is not commenced within these time periods, any building permits issued for the PUD shall be void and the Planning Commission may initiate proceeding to rezone the subject property. The one year period ended on August 27, 2010. Staff visited the site on November 1St and noted that while some improvements have taken place, including permits along CR 101, the outside storage of vehicles was not initiated within the one year period and the approvals have expired for that portion of the project. Any work on site requires submittal of plans to the city for review and approval. 5. Northern Natural Gas Administrative Permit (city file 09 -009). An administrative permit for a meter station was approved and is under construction. The city will retain the escrow account until the project is completed to ensure that the project is completed according to the plans. The majority of the improvements and conditions of approval have been met. However, the landscaping has not yet been installed. Northern Natural Gas indicates that there are still connections that need to be made on site and landscaping cannot be installed until completed. They expect to install the landscaping in 2011; therefore, staff has required a financial guarantee to ensure that the required landscaping is installed. We will retain this financial guarantee until the landscaping is installed and inspected. Should they fail to install the landscaping, this financial guarantee could be cashed and the city could install the materials. 6. Gleason Administrative Permit (city file 10 -004). An administrative permit for replacement of a legal, non - conforming structure at 7105 CR 19 was administratively approved. The building is under construction. The city will retain the escrow account until the project is completed. 7. Park Place Storage Conditional Use Permit Amendment and Site Plan Amendment (city file 10- 006). On September 23rd the City Council approved Resolution 2010 -36 approving the request with a number of conditions. The applicant is working to address those conditions. 8. Satellite Industries Site Plan Amendment, Conditional Use Permit Amendment, Lot Consolidation and Easement Vacation (city file 10 -007). On September 23rd the City Council approved Resolutions 2010 -37, 2010 -38 and 2010 -39 approving the request with a number of conditions. The applicant has addressed those conditions and has submitted a building permit application and has begun site work. The city has a financial guarantee in place to ensure completion. 9. Corcoran Wildlife Preserve (city file 10 -009). Preliminary plat (city file 06 -004) was approved on September 27, 2007 (Res. 2007 -72) with 8 findings and conditions. On September 23, 2010, the city council approved Resolution 2010 -40 approving the final plat. The applicant has 1 year to address all conditions of approval and record the final plat. 10. AT &T Antenna Replacement at Lions Park, 7205 CR 101 (City file 11 -002). An administrative permit was granted to remove and replace several antennas on this existing tower. No structural changes were proposed and there were no changes to the approved site plan. 11. AT &T Antenna Replacement at 23240 CR 50 (City file 11 -003). An administrative permit was granted to remove and replace several antennas on this existing tower. No structural changes were proposed and there were no changes to the approved site plan. MEMORANDUM MEMORANDUM To: City of Corcoran NORTHLAND STRATEGIES Special Projects Group From: Rusty Fifield Date: May 19, 2011 Re: May 26 Council Presentation The utility system planning process will continue at your meeting on May 26. The focus of this meeting will be a discussion of utility charges. This issue was introduced at your April 28 meeting. Please note that the purpose of this meeting is not to reach final decisions. Rather, the meeting will be used to begin the discussion and provide a framework for future decision making. Basic Assumptions There is no single "right way" to approach the structuring of a utility charge system. The appropriate structure for Corcoran will strike a balance between: • Revenue produced to pay for future system expansion. • Financial impacts on development. • Timing of revenue growth given future platting and construction. Tmnk/Area Charge A trunk or area charge is paid at the time property is platted for development. The charge is typically a dollar amount per acre platted. Connection Charge A connection charge is an amount paid at time of construction. It is typically collected with the building permit. The projections assume that connection charge is based on a residential equivalency unit (REU). A housing unit is one REU. Non - residential uses are charged multiple REU at amounts to be determined. The projections show total REU without distinguishing the source. This level of detail will be explored as the process evolves. MCES Charge Metropolitan Council Environmental Services (MCES) assesses a charge with each new sewer connection. The current charge is $2,230. Money for Corcoran is on top of this amount. Maple Grove Charge The City is negotiating with Maple Grove to buy into its water system. This memo is based on the following approach. Corcoran pays an up -front amount of $300,000. This amount provides for 150 connections at $2,000 each. After 150 connections all additional connections pay $2,000 to Maple Grove. Northland Securities, Inc. 45 South 7th Street, Suite 2000, Minneapolis, MN 55402 Toll Free 1- 200 - 851 -2920 Main 612- 851 -5900 www.northlandsecurities.com Member FINRA and SIPC May 26 Council Presentation May 19, 2011 Page 2 Base Scenario I have prepared an initial set of projections to illustrate the flow of funds and issues related to these charges. The scenario that accompanies this memo assumes the following: 1. 10 acres of land platted each year. 2. 30 connections annually to sewer and water systems. 3. Trunk /Area charges from Wenck Concept Utility Report. 4. Connection charges using MCES and Maple Grove charges plus $500 for Corcoran. The projections show both annual revenue and balances created over time. These projections do not show any future use of these funds. These projections are intended to show the basic flow of funds and to frame issues for further consideration. As the planning process continues, we will work with the Council to identify and evaluate other scenarios, recognizing that there are a large number of possible combinations of growth and charges. Q C O O K Q z i d' d 0 'o c a` v o 0 . `o s c U � T � T _ d f6 U 7 00 0 0 0 0 0 0 o O O 0 0 0 0 0 0 0 0 0 0 tD N n l0 li 01 N Oi 0 0 0 0 0 0 0 7 N M N M N lD n 0 r-I N O N O Ol O O O O 0 0 O O 0 0 0 0 0 O O O O O m N O N n O O l0 O 0 0 0 01 N O \ O O 0 0 0 0 0 0 0 0 0 0 ti N O m O M � N h1 N M N b n M N lD Vf 0p N N O N 01 tD Vt N O ti N W 0 0 0 0 O O O O 0 0 0 0 O o o N N n l0 N 0 0 0 0 01 N O\ 0 0 0 0 0 0 0 o o 0 0 0 0 0 � N rv1 N M N� n b lD N N rl N O N 00 t0 V1 ep 0 0 0 0 O O O O � O ti N n 0 0 0 0 O O 0 0 0 0 0 0 0 0 0 0 0 0 �n n l0 N 01 N O\ 0 0 0 0 0 0 0 0 01 N 1p O O O O O O O O 0 0 0 0 0 O O O O O ti ti m a0 V O N n O lO N O O O O Oi N O� O O 0 0 0 0 0 O O O O O D7 N O O O O O O O O 0 0 0 0 0 O O O O O N .ti m V O m N n O O l0 vi O M O O O Oi N Oi O O O O O o 0 0 0 0 0 0 ti tp m W O N n O O t0 Lri N �D N lD V1 �p R N M N N N� n Nv r1 N A N O 7 0 0 0 0 O O O O 0 0 0 0 0 0 0 0 0 0 s{ h t0 0 0 0 T N Oi 0 0 0 0 0 0 0 O O O O O ti N � R N M N M N lD I W l0 N T r-1 N O N V tD V1 7 N M N � n ti O M 0 0 0 0 O O O O 0 0 0 0 0 0 0 0 0 0 ti ti m T M O N n O O l0 O 0 0 0 N 01 T O O O 0 0 0 c 0 0 0 0 0 � l0 N '7 n tD Vt 1p ti m N O O O O 0 0 O O 0 0 0 0 0 O O O O O N ti� m 1p M O N n O� l0 O 0 0 0 01 N O+ 0 0 O O O O O 0 0 0 0 0 O O O O ti m M O O O O O 0 0 0 0 0 0 0 O m O 0 o O O O O O O 0 0 0 .i M N n lO �n T 01 N O O c 0 0 0 0 0 � N M N M N l0 n n N l0 N N rl N O N N tp N 1p O 0 0 0 0 0 0 O O O O O O O O O O O O ti N O m O M O N n O l0 N O O O o Oi N 01 O O O O O o 0 0 0 0 0 0 01 0 0 0 0 O O 0 0 0 0 0 0 0 0 0 0 0 0 N n lO N 01 N O\ O O 0 0 0 0 0 ep 0 0 0 0 O O O O o 0 0 0 o O O O O O ti W m N N O N n O l0 N O O O O 01 N Ili O O O o 0 0 0 0 0 0 0 0 �D Vf tp V1 O � n 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ti n m N O N n o l0 N O M o 0 0 01 N Ili 0 0 0 0 0 0 0 0 0 0 0 0 N � ti tp m W O N n O O t0 Lri O 0 0 0 01 N Ili O O O O O O O O O O O O R N M N N N� n Nv r1 N A N O in 0 0 0 0 O O O O 0 0 0 0 0 0 0 0 0 0 ti N � O n O O l 0 O O O O T N O1 O O O c O O O O O O 7 N M N M N l0 r Vf N �O N 0p H N a 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N n l0 li T O� 0 N 0 O O o O o OR_ N N N VP M O O O O O O O O 0 0 0 0 0 O O O O O ti m m Ol O N h O LO N O O O o 01 N O\ O O O o O O O O 0 0 p N M N M N l0 r N N N N N M N N 0 0 0 0 0 0 O O O O O O O 0 0 0 0 0 N n l0 01 N O1 O O O O 0 0 � N rv1 N M N l0 n V N rl N N N N N N N 0 0 0 0 O O 0 0 0 0 0 0 0 O O O O O n l0 01 N O\ 0 0 O O O O Y w M V V m rn rn om Q 3 z v v u .. C v O c T- 3 CO .N, 3 CO q O� Q O E O 6 Q E 5 o Q V� v _� i` v 3 � � "c a m z u y`y A a` v z u 0 T 01 Ul t L in Z CITY OF CORCORAN CORCORAN, MINNESOTA ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2010 THIS PAGE IS LEFT BLANK INTENTIONALLY CITY OF CORCORAN, MINNESOTA TABLE OF CONTENTS DECEMBER 31, 2010 INTRODUCTORY SECTION Elected and Appointed Officials FINANCIAL SECTION Page No. Independent Auditor's Report 9 Management's Discussion and Analysis 13 Basic Financial Statements Government -wide Financial Statements Statement of Net Assets 24 Statement of Activities 25 Fund Financial Statements Governmental Funds Balance Sheet 28 Reconciliation of the Balance Sheet to the Statement of Net Assets 31 Statement of Revenues, Expenditures and Changes in Fund Balances (Deficits) 32 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances (Deficits) to the Statement of Activities 34 General Fund Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 35 Fiduciary Funds Statement of Fiduciary Net Assets 36 Notes to Financial Statements 37 Required Supplementary Information Schedule of Funding Progress for the Postemployment Benefit Plan 59 Combining and Individual Fund Financial Statements and Schedules Nonmajor Governmental Funds Combining Balance Sheet 62 Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficits) 66 General Fund Schedules of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 70 Fiduciary Funds Combining Statement of Net Assets 76 Supplementary Information (Unaudited) Summary Financial Report Revenues and Expenditures for General Operations - Governmental Funds OTHER REQUIRED REPORTS Report on Minnesota Legal Compliance Report on Internal Control over Financial Reporting Based on an Audit of Financial Statements Schedule of Findings and Responses -1- 81 W THIS PAGE IS LEFT BLANK INTENTIONALLY -2- INTRODUCTORY SECTION CITY OF CORCORAN CORCORAN, MINNESOTA FOR THE YEAR ENDED DECEMBER 31, 2010 -3- THIS PAGE IS LEFT BLANK INTENTIONALLY -4- Name Ken Guenthner Roz Milbrandt George Gmach Chris Hudok Ron Thomas Dan Donahue Jeannie Heinecke CITY OF CORCORAN, MINNESOTA ELECTED AND APPOINTED OFFICIALS DECEMBER 31, 2010 ELECTED Term Expires 12/31/10 12/31/12 12/31/12 12/31/10 12/31/10 APPOINTED Irbil Title Mayor Council Member Council Member Council Member Council Member City Administrator City Clerk THIS PAGE IS LEFT BLANK INTENTIONALLY IN FINANCIAL SECTION CITY OF CORCORAN CORCORAN, MINNESOTA FOR THE YEAR ENDED DECEMBER 31, 2010 11re THIS PAGE IS LEFT BLANK INTENTIONALLY -8- neno EfCK & �r 01 1 MEYER LLP Certified Pe blw Accouniaw & Consuhams 5201 Eden Avenue Suite 250 Edina, MN 55436 INDEPENDENT AUDITOR'S REPORT Honorable Mayor and Council City of Corcoran, Minnesota We have audited the accompanying financial statements of the governmental 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, 2010, which collectively comprise the City's basic financial statements as listed in the table of contents. These financial statements are the responsibility of the City's management. Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the City as of December 31, 2010, and the respective changes in financial position and the respective budgetary comparison schedule for the General fund, where applicable thereof, for the year then ended in conformity with accounting principles generally accepted in the United States of America. Accounting principles generally accepted in the United States of America require that the Management's Discussion and Analysis on pages 13 through 22 and the Schedule of Funding Progress for the Postemployment Benefit Plan on page 59 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. 952.835.9090 • Fax 952.835.3261 -9- www.aeincpas.coni THIS PAGE IS LEFT BLANK INTENTIONALLY -10- Our audit was conducted for the purpose of forming an opinion on the basic financial statements that collectively comprise the City's basic financial statements as a whole. The introductory section, combining and individual fund financial statements and schedules, and supplementary information are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual fund financial statements and schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the 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 financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole. The introductory section and supplementary information have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. April 29, 2011 Minneapolis, Minnesota 952.835.9090 • Fax 952.835.3261 www.aemcpas.com -11- OL&&O"ILL? of ABDO, EICK & MEYERS, LLP Certified Public Accountants THIS PAGE IS LEFT BLANK INTENTIONALLY -12- Management's Discussion and Analysis As management of the City of Corcoran (the City), Minnesota, 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, 2010. Financial Highlights • The assets of the City exceeded its liabilities at the close of the most recent fiscal year by $7,853,371 (net assets). Of this amount, $4,407,045 (unrestricted net assets) may be used to meet the City's ongoing obligations to citizens and creditors. • As of the close of the current fiscal year, the City's governmental funds reported combined ending fund balances of $4,366,188 an increase of $317,840 in comparison with the prior year. $24,030 of this amount has been reserved for debt service and the remaining $4,342,158 is unreserved and available for spending at the City's discretion, $35,865 of which has been designated for police expenditures. • At the end of the current fiscal year, unreserved fund balance for the General fund was $698,923 or 22.6 percent of total General fund expenditures. • The City's noncurrent liabilities increased by $600,613 or 41 percent during the current fiscal year as a result of issuing $470,000 of G.O. Equipment Certificates and a $336,454 note payable. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the City's basic financial statements. The City's basic financial statements comprise three components: 1) government -wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplemental information in addition to the basic financial statements themselves. -13- 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 Figure 1 Required Components of the City's Annual Financial Report Management's Discussion and Analysis Government -wide Fund Financial Financial Statements Statements Notes to the Financial Statements Summary Detail -14- 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 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 assets presents information on all of the City's assets and liabilities, with the difference between the two reported as net assets. Over time, increases or decreases in net assets 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 assets changed during the most recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cashflows. 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). The governmental activities of the City include general government, public safety, public works, and culture and recreation. -15- Fund Financial Statements Government -wide Governmental Funds Statements Scope Entire City government The activities of the City that (except fiduciary funds) and are not proprietary of the City's component units fiduciary, such as police, fire and parks Required financial . Statement of Net Assets • Balance Sheet statements • Statement of Activities • Statement of Revenues, Expenditures, and Changes in Fund Balances Accounting Basis and Accrual accounting and Modified accrual accounting measurement focus economic resources focus and current financial resources focus Type of asset/liability All assets and liabilities, both Only assets expected to be information financial and capital, and used up and liabilities that short-term and long -term come due during the year or soon thereafter; no capital assets included Type of in flow /out flow All revenues and expenses Revenues for which cash is information during year, regardless of received during or soon after when cash is received or paid the end of the year; expenditures when goods or services have been received and payment is due during the year or soon thereafter 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 assets presents information on all of the City's assets and liabilities, with the difference between the two reported as net assets. Over time, increases or decreases in net assets 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 assets changed during the most recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cashflows. 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). The governmental activities of the City include general government, public safety, public works, and culture and recreation. -15- 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 24 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 two categories: governmental 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 20 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, Tax Increment Financing fund, Infrastructure Planning fund, and Shannon Lane fund all of which are considered to be major funds. Data from the other 16 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. (Page 35) The basic governmental fund financial statements start on page 28 of this report. Fiduciary funds: Fiduciary funds are used to account for resources held for the benefit of parties outside the City. Fiduciary funds are not reflected in the government -wide financial statements because the resources of those funds are not available to support the City's own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. The basic fiduciary fund financial statements can be found on page 36 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 37 of this report. Other Information The combining statements referred to earlier in connection with nonmajor governmental funds and internal service funds are presented following the notes to financial statements. Combining and individual fund statements and schedules start on page 62 of this report. -16- Government -wide Financial Analysis As noted earlier, net assets may serve over time as a useful indicator of a government's financial position. In the case of the City, assets exceeded liabilities by $7,853,371 at the close of the most recent fiscal year. The largest portion of the City's net assets is unrestricted (56.1 percent). It may be used to meet the City's ongoing obligations to citizens and creditors. The amount invested in capital assets net of related debt is 43.8 percent of the total and 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. Assets Current and other assets Capital assets Total assets Liabilities Noncurrent liabilities outstanding Other liabilities Total liabilities Net assets Investment in capital assets, net of related debt Restricted for debt service Unrestricted Total net assets Summary of Net Assets 2010 Governmental Activities $ 4,919,822 5,205,518 10,125,340 Increase 2009 (Decrease) $ 4,576,075 4,531,271 9,107,346 $ 343,747 674,247 1,017,994 2,058,798 1,458,185 600,613 213,171 143,595 69,576 2,271,969 1,601,780 670,189 3,437,064 3,330,271 106,793 9,262 2,468 6,794 4,407,045 4,172,827 234,218 $ 7,853,371 $ 7,505,566 $ 347,805 A portion of net assets ($9,262) is restricted for debt service and the remaining balance of unrestricted net assets ($4,407,045) 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 assets for its governmental activities. -17- Governmental activities. Governmental activities increased the City's net assets by $347,805. Changes in Net Assets Expenses General government Governmental Activities 641,707 52,120 Public safety 1,466,461 Increase 165,599 2010 2009 (Decrease) Revenues Culture and recreation 89,825 91,579 Program revenues Interest on long -term debt 59,917 54,784 Charges for services $ 485,471 $ 370,275 $ 115,196 Operating grants and contributions 287,736 249,067 38,669 Capital grants and contributions 164,170 618,640 (454,470) General revenues Net assets, January 1 7,505,566 6,569,412 Property taxes /tax increments 2,919,533 2,837,822 81,711 Franchise fees 34,674 33,326 1,348 Grants and contributions not restricted to specific programs 1,515 1,772 (257) Unrestricted investment earnings 51,203 94,905 (43,702) Gain on sale of capital assets - 34,597 (34,597) Total revenues 3,944,302 4,240,404 (296,102) Expenses General government 693,827 641,707 52,120 Public safety 1,466,461 1,300,862 165,599 Public works 1,286,467 1,215,318 71,149 Culture and recreation 89,825 91,579 (1,754) Interest on long -term debt 59,917 54,784 5,133 Total expenses 3,596,497 3,304,250 292,247 Change in net assets 347,805 936,154 (588,349) Net assets, January 1 7,505,566 6,569,412 936,154 Net assets, December 31 $ 7,853,371 $ 7,505,566 $ 347,805 -18- The following graph depicts various governmental activities and shows the revenue and expenses directly related to those activities. $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 Expenses and Program Revenues - Governmental Activities Graph General government Public safety Public works Culture and Interest on long -term recreation debt L Expenses ■ Program Revenues Revenues by Source - Governmental Activities Graph Franchise fees 1% Property taxes 74% Unrestricted investments earnings 1% -19- Charges for services 13% erating grants and contributions 7% Capital grants and contributions 4% Financial Analysis of the Government's Funds As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance - related legal requirements. Governmental funds. The focus of the City's governmental funds is to provide information on near -term inflows, outflows and balances of spendable resources. Such information is useful in assessing the City's financing requirements. In particular, unreserved fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. As of the end of the current fiscal year, the City's governmental funds reported combined ending fund balances of $4,366,188 an increase of $317,840 in comparison with the prior year. Approximately 99 percent of this total amount ($4,306,293) constitutes unreserved fund balance, which is available for spending at the City's discretion. A portion of unreserved fund balance ($35,865) is designated for police expenditures and the remainder of fund balance is reserved to indicate that it is not available for new spending because it has already been committed to pay debt service in the amount of $24,030. 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 was $698,923. As a measure of the General fund's liquidity, it may be useful to compare total fund balance to total fund expenditures. Total fund balance represents 23 percent of fund expenditures and transfers out. Major funds 2010 December 31, 2009 Increase (Decrease) General $ 698,923 $ 667,693 $ 31,230 The increase in the General fund was mainly due to revenues being greater than expected. The fund balance is moderately strong in relation to the following years budget (23 percent). Tax Increment Financing $ 2,874,396 $ 2,639,567 $ 234,829 The Tax increment Financing fund balance continues to increase and is projected to be used to fund project costs in the development districts. Infrastructure Planning $ (175,741) $ (173,439) $ (2,302) The Infrastructure Planning fund decreased slightly in 2010. The fund deficit is planned to be eliminated with future collections of fees or transfers from other funds. Shannon Lane $ (107,722) $ (120,075) $ 12,353 The Shannon Lane fund increase by $12,353 as a result of grant proceeds and collection of special assessments. The fund deficit is planned to be eliminated with future assessment collections and transfers from other funds. General Fund Budgetary Highlights The City's General fund budget was not amended during the year. The 2010 amended budget called for a decrease in fund balance of $5,166, while actual results showed an increase of $31,230. Revenues and other financing sources were over budget by $150,457, while expenditures and other financing uses were over budget by $114,061. -20- Capital Asset and Debt Administration Capital Assets: The City's investment in capital assets for its governmental type activities as of December 31, 2010, amounts to $5,205,518 (net of accumulated depreciation). This investment in capital assets includes land, structures, improvements, machinery and equipment, park facilities, roads, highways and bridges. Capital Assets Net of Depreciation 2010 Governmental Activities 2009 Increase (Decrease) Land $ 1,219,800 $ 1,219,800 $ - Infrastructure 1,693,860 442,232 1,251,628 Buildings 1,084,642 1,010,180 74,462 Machinery 1,070,650 964,905 105,745 Construction in progress 136,566 894,154 (757,588) Total $ 5,205,518 $ 4,531,271 $ 674,247 Major capital asset events during the current fiscal year included the following: • Completing implementation of city hall laserfische system. • Purchase and equipping two new 2010 Crown Victoria squad cars. • Purchase of Mack dump truck. • Purchase of 2011 GMC Sierra pickup. • Completion of Shannon Lane bridge project. • Capitalization of County Road 19 Improvement project. Construction in progresE 2.6% Machinery 20.6% Capital Assets Land 23.4% 20.8% structure 2.6% Additional information on the City's capital assets can be found in Note 3B starting on page 47 of this report. -21- Long -term debt: At the end of the current fiscal year, the City had total bonded debt outstanding of $1,432,000. Of this amount, $1,266,000 is general obligation equipment certificates, and $166,000 is lease revenue bonds for municipal facilities. The City also had a $336,454 note payable outstanding at year end. The following table highlights the total debt of the City. Outstanding Debt G.O. Bonds Lease revenue bonds Notes payable Other postemployment benefits payable Compensated absences payable Total Governmental Activities 2010 $ 1,266,000 166,000 336,454 64,357 225,987 217,964 8,023 $ 2,058,798 $ 1,458,185 $ 600,613 The City's total debt increased by $600,613 (41 percent) during the current fiscal year. This is primarily due to the issuance of new debt in 2010. Minnesota statutes limit the amount of net general obligation debt a City may issue to 3 percent of the market value of taxable property within the City. Net debt is debt payable solely from ad valorem taxes. The current debt limitation for the City is approximately $23 million, which is significantly in excess of the City's outstanding general obligation debt. Additional information on the City's long -term debt can be found in Note 3E starting on page 49 of this report. Economic Factors and Next Year's Budgets and Rates The unemployment rate for Hennepin County is currently (March 2011) 6.1 percent. This compares favorably to the State of Minnesota's average unemployment rate of 6.6 percent and the national average unemployment rate of 8.8 percent. The City's property tax rate increased from 32.995 percent in 2010 to 37.041 percent in 2011, or a 12.3 percent increase, while the City's property tax levy increased by 2.5 percent. The levy increase is primarily due to an increase in the City's capital equipment certificates debt service levy and overall increases in costs to provide services in 2011. 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. -22- Increase 2009 (Decrease) $ 1,002,000 $ 264,000 199,000 (33,000) - 336,454 39,221 25,136 225,987 217,964 8,023 $ 2,058,798 $ 1,458,185 $ 600,613 The City's total debt increased by $600,613 (41 percent) during the current fiscal year. This is primarily due to the issuance of new debt in 2010. Minnesota statutes limit the amount of net general obligation debt a City may issue to 3 percent of the market value of taxable property within the City. Net debt is debt payable solely from ad valorem taxes. The current debt limitation for the City is approximately $23 million, which is significantly in excess of the City's outstanding general obligation debt. Additional information on the City's long -term debt can be found in Note 3E starting on page 49 of this report. Economic Factors and Next Year's Budgets and Rates The unemployment rate for Hennepin County is currently (March 2011) 6.1 percent. This compares favorably to the State of Minnesota's average unemployment rate of 6.6 percent and the national average unemployment rate of 8.8 percent. The City's property tax rate increased from 32.995 percent in 2010 to 37.041 percent in 2011, or a 12.3 percent increase, while the City's property tax levy increased by 2.5 percent. The levy increase is primarily due to an increase in the City's capital equipment certificates debt service levy and overall increases in costs to provide services in 2011. 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. -22- GOVERNMENT -WIDE FINANCIAL STATEMENTS CITY OF CORCORAN CORCORAN, MINNESOTA FOR THE YEAR ENDED DECEMBER 31, 2010 -23- CITY OF CORCORAN, MINNESOTA STATEMENT OF NET ASSETS DECEMBER 31, 2010 ASSETS Cash and temporary investments Receivables Accrued interest Delinquent taxes Accounts Special assessments Due from other governments Deferred charges Capital assets Land and construction in progress Depreciable (net of accumulated depreciation) TOTAL ASSETS LIABILITIES Accounts payable Due to other governments Accrued salaries Accrued interest payable Noncurrent liabilities Due within one year Compensated absences Lease payable Notes payable Bonds payable Due in more than one year Compensated absences Lease payable Notes payable Bonds payable Other postemployment benefits payable TOTAL LIABILITIES NET ASSETS Investment in capital assets, net of related debt Restricted for debt service Unrestricted TOTAL NET ASSETS The notes to the financial statements are an integral part of this statement. -24- Governmental A rti vi ti ac $ 4,435,442 9,442 101,811 40,967 222,472 78,740 30,948 1,356,366 1 949 15? 10,125,340 154,097 20,998 23,308 14,768 99,434 34,000 100,000 214,000 126,553 132,000 236,454 1,052,000 64,357 2,271,969 3,437,064 9,262 4,407,045 $ 7,853,371 Functions/Programs Governmental activities General government Public safety Public works Culture and recreation Interest on long -term debt Total governmental activities CITY OF CORCORAN, MINNESOTA STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2010 Expenses Program Revenues Operating Capital Charges for Grants and Grants and Services Contributions Contributions Net (Expense) Revenue and Changes in Governmental Activities $ 693,827 $ 58,313 $ 10,657 $ - $ (624,857) 1,466,461 209,250 160,155 - (1,097,056) 1,286,467 216,638 101,365 87,717 (880,747) 89,825 1,270 15,559 76,453 3,457 59,917 - - - (59,917) $ 3,596,497 $ 485,471 $ 287,736 $ 164,170 (2,659,120) General revenues Taxes Property taxes, levied for general purposes 2,319,625 Property taxes, levied for debt service 300,263 Tax increments 299,645 Franchise fees 34,674 Grants and contributions not restricted to specific programs 1,515 Unrestricted investment earnings 51,203 Total general revenues 3,006,925 Change in net assets 347,805 Net assets, January 1 7,505,566 Net assets, December 31 $ 7,853,371 The notes to the financial statements are an integral part of this statement. -25- THIS PAGE IS LEFT BLANK INTENTIONALLY -26- FUND FINANCIAL STATEMENTS CITY OF CORCORAN CORCORAN, MINNESOTA FOR THE YEAR ENDED DECEMBER 31, 2010 -27- CITY OF CORCORAN, MINNESOTA BALANCESHEET GOVERNMENTAL FUNDS DECEMBER 31, 2010 ASSETS Cash and temporary investments Receivables Accounts Accrued interest Delinquent taxes Special assessments Due from other governments Due from other funds TOTAL ASSETS LIABILITIES AND FUND BALANCES (DEFICITS) LIABILITIES Accounts payable Accrued salaries Due to other governments Due to other funds Deferred revenue TOTAL LIABILITIES FUND BALANCES (DEFICITS) Reserved for debt service Unreserved Designated for police expenditures Undesignated, reported in General fund Capital projects funds TOTAL FUND BALANCES (DEFICITS) TOTAL LIABILITIES AND FUND BALANCES (DEFICITS) The notes to the financial statements are an integral part of this statement. -28- 100 401 402 Tax Increment Infrastructure General Financing Planning $ 439,658 $ 2,899,640 $ - 40,168 - - 9,442 - - 101,811 - - 183,554 - - 68,049 10,460 - 283,694 - - $ 1,126,376 $ 2,910,100 $ - $ 97,782 $ 35,704 $ - 23,308 - - 20,998 - - - - 175,741 285,365 - - 427,453 35,704 175,741 698,923 - - - 2,874,396 (175,741) 698,923 2,874,396 (175,741) $ 1,126,376 $ 2,910,100 $ - 417 Other Total Shannon Governmental Governmental Lane Funds Funds $ - $ 1,096,144 $ 4,435,442 799 40,967 - 9,442 - - 101,811 38,918 - 222,472 231 - 78,740 $ 39,149 $ 1,096,943 $ 5,172,568 $ - $ 20,611 $ 154,097 - - 23,308 - - 20,998 107,953 - 283,694 38,918 - 324,283 146,871 20,611 806,380 - 24,030 24,030 - 35,865 35,865 - - 698,923 (107,722) 1,016,437 3,607,370 (107,722) 1,076,332 4,366,188 $ 39,149 $ 1,096,943 $ 5,172,568 -29- THIS PAGE IS LEFT BLANK INTENTIONALLY -30- CITY OF CORCORAN, MINNESOTA RECONCILIATION OF THE BALANCE SHEET TO THE STATEMENT OF NET ASSETS GOVERNMENTAL FUNDS AS OF DECEMBER 31, 2010 Total fund balances - governmental funds Amounts reported for governmental activities in the statement of net assets are different because: Capital assets used in governmental activities are not financial resources and therefore are not reported in the fund statements. Cost of capital assets Less: accumulated depreciation 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 Compensated absences payable Other postemployment benefits payable Bond principal payable Less: deferred charges, net of accumulated amortization Notes payable Leases payable Some receivables are not available soon enough to pay for current period expenditures, and, therefore, are deferred in the funds. Delinquent taxes Special assessments Governmental funds do not report a liability for accrued interest until due and payable. Total net assets - governmental activities The notes to the financial statements are an integral part of this statement. -31- $ 4,366,188 7,179,760 (1,974,242) (225,987) (64,357) (1,266,000) 30,948 (336,454) (166,000) 101,811 222,472 (14,768) $ 7,853,371 CITY OF CORCORAN, MINNESOTA STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES (DEFICITS) GOVERNMENTALFUNDS FOR THE YEAR ENDED DECEMBER 31, 2010 REVENUES Taxes Licenses and permits Intergovernmental Charges for services Fines and forfeitures Special assessments Interest on investments Miscellaneous TOTAL REVENUES EXPENDITURES Current General government Public safety Public works Culture and recreation Capital outlay General government Public safety Public works Culture and recreation Debt service Principal Interest and other Bond issuance costs TOTAL EXPENDITURES EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) Transfers in Transfers out Bond proceeds Note proceeds TOTAL OTHER FINANCING SOURCES (USES) NET CHANGE IN FUND BALANCES FUND BALANCES (DEFICITS), JANUARY 1 FUND BALANCES (DEFICITS), DECEMBER 31 The notes to the financial statements are an integral part of this statement. -32- 100 401 402 Tax Increment Infrastructure General Financing Planning $ 2,385,984 $ 299,645 $ - 95,626 - - 229,412 973 - 190,859 - - 110,388 - - 275 - - 4,439 35,693 (2,302) 92,067 - - 3,109,050 336,311 (2,302) 642,930 - - 1,240,725 - - 1,055,505 - - 44,684 - - 18,946 - - 50,711 101,482 - 35,903 - - 3,089,404 101,482 - 19,646 234,829 (2,302) 16,426 - - (4,842) - - 11,584 - - 31,230 234,829 (2,302) 667,693 2,639,567 (173,439) $ 698,923 $ 2,874,396 $ (175,741) - 642,930 - 112,700 1,353,425 685 - 1,056,190 - - 44,684 - 35,857 Other - 138,598 417 Nonmajor Total Shannon Governmental Governmental Lane Funds Funds $ - $ 300,263 $ 2,985,892 - - 95,626 5,916 156,548 392,849 - 7,243 198,102 - - 110,388 8,604 7,446 16,325 (1,482) 14,855 51,203 - 46,275 138,342 13,038 532,630 3,988,727 - 642,930 - 112,700 1,353,425 685 - 1,056,190 - - 44,684 - 35,857 35,857 - 138,598 157,544 - 630,873 783,066 - 68,069 103,972 - 239,000 239,000 - 46,965 46,965 - 13,708 13,708 685 1,285,770 4,477,341 12,353 (753,140) (488,614) - 30,147 46,573 - (41,731) (46,573) - 470,000 470,000 - 336,454 336,454 - 794,870 806,454 12,353 41,730 317,840 (120,075) 1,034,602 4,048,348 $ (107,722) $ 1,076,332 $ 4,366,188 -33- CITY OF CORCORAN, MINNESOTA RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES (DEFICITS) TO THE STATEMENT OF ACTIVITIES GOVERNMENTAL FUNDS FOR THE YEAR ENDED DECEMBER 31, 2010 Total net change in fund balances - governmental funds $ 317,840 Amounts reported for governmental activities in the statement of activities are different because: Capital outlays are reported in governmental funds as expenditures. However, in the statement of activities, the cost of those assets is allocated over the estimated useful lives as depreciation expense. Capital outlays 1,031,760 Depreciation expense (337,135) The net effect of various transactions involving the sale of capital assets (20,378) 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 assets. Also, governmental funds report the effect of issuance costs, premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities. Principal repayments 239,000 Debt issued or incurred (806,454) Deferred charges, net of amortization expense 8,662 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. (7,906) 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 (31,685) Special assessments (12,740) 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 (8,023) Other postemployment benefits payable (25,136) Change in net assets - governmental activities $ 347,805 The notes to the financial statements are an integral part of this statement. -34- CITY OF CORCORAN, MINNESOTA STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - GENERAL FUND FOR THE YEAR ENDED DECEMBER 31, 2010 REVENUES Taxes Licenses and permits Intergovernmental Charges for services Fines and forfeitures Special assessments Interest on investments Miscellaneous TOTAL REVENUES EXPENDITURES Current General government Public safety Public works Culture and recreation Capital outlay Public safety Public works Culture and recreation TOTAL EXPENDITURES EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) Transfers in Transfers out Sale of capital assets TOTAL OTHER FINANCING SOURCES (USES) NET CHANGE IN FUND BALANCES FUND BALANCES, JANUARY 1 FUND BALANCES, DECEMBER 31 Budgeted Amounts Actual Variance with Original Final Amounts Final Budget $ 2,341,306 $ 2,341,306 $ 2,385,984 $ 44,678 56,100 56,100 95,626 39,526 310,289 310,289 229,412 (80,877) 180,324 180,324 190,859 10,535 70,000 70,000 110,388 40,388 - - 275 275 6,000 6,000 4,439 (1,561) 8,500 8,500 92,067 83,567 2,972,519 2,972,519 3,109,050 136,531 606,281 606,281 642,930 (36,649) 1,192,152 1,192,152 1,240,725 (48,573) 1,073,083 1,073,083 1,055,505 17,578 42,169 42,169 44,684 (2,515) 18,000 18,000 18,946 (946) 6,500 6,500 50,711 (44,211) 42,000 42,000 35,903 6,097 2,980,185 2,980,185 3,089,404 (109,219) (7,666) (7,666) 19,646 27,312 2,500 2,500 16,426 16,426 (4,842) (4,842) (2,500) 2,500 2,500 11,584 9,084 (5,166) (5,166) 31,230 36,396 667,693 667,693 667,693 - $ 662,527 $ 662,527 $ 698,923 $ 36,396 The notes to the financial statements are an integral part of this financial statement. -35- ASSETS Cash and temporary investments Accounts receivable TOTAL ASSETS LIABILITIES Accounts payable Deposits payable TOTAL LIABILITIES CITY OF CORCORAN, MINNESOTA STATEMENT OF FIDUCIARY NET ASSETS FIDUCIARY FUNDS DECEMBER 31, 2010 Agency 500 501 Lions and Escrow Jaycees Total $ 26,213 $ 6,000 $ 32,213 56,329 - 56,329 $ 82,542 $ 6,000 $ 88,542 $ 878 $ 6,000 $ 6,878 81,664 - 81,664 $ 82,542 $ 6,000 $ 88,542 The notes to the financial statements are an integral part of this financial statement. -36- CITY OF CORCORAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Reporting entity The City of Corcoran (the City), Minnesota 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 Council composed of an elected Mayor and four elected Council members. The Council exercises legislative authority and determines all matters of policy. The 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 only activity of the EDA has been to issue the 2004 Public Project revenue bonds. The EDA activities are blended and reported as a separate special revenue fund. 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 assets and the statement of activities) report information on all of the non - fiduciary activities of the City and its component unit. The effect of interfund activity has been removed from these statements. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. 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 and fiduciary funds, even though the latter are excluded from the government -wide financial statements. Major individual governmental funds are reported as separate columns in the fund financial statements. -37- CITY OF CORCORAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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 fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current 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. Deferred 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 deferred revenue. On the modified accrual basis, receivables that will not be collected within the available period have also been reported as deferred revenue in the fund financial statements. 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. -38- CITY OF CORCORAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 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 Tax Increment Financing fund accounts for the City's tax increment financing activities. The Infrastructure Planning fund accounts for costs related to the City's future infrastructure needs. The Shannon Lane fund accounts for costs related to the Shannon Lane capital improvement project. Additionally, the City reports the following fund types: The Agency fund is custodial in nature and does not present results of operations or have a measurement focus. Agency funds are accounted for using the modified accrual basis of accounting. This fund is used to account for assets that the City holds for others in an agency capacity. Private - sector standards of accounting and financial reporting issued prior to December 1, 1989 generally are followed in the government -wide financial statements to the extent that those standards do not conflict with or contradict guidance of GASB. Governments also have the option of following subsequent private- sector guidance for their business -type activities and enterprise funds, subject to this same limitation. The City has elected not to follow subsequent private - sector guidance. As a general rule the effect of interfund activity has been eliminated from government -wide financial statements. Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or privileges provided, 2) operating grants and contribution, and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes. 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. -39- CITY OF CORCORAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED D. Assets, liabilities, fund equity and net assets 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. 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. 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. Bankers' acceptances of United States banks eligible for purchase by the Federal Reserve System. 6. 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. 7. 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. 8. 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. Investments for the City are reported at fair value. 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's investment policy limits the term of investments to be less than five years. All other policy provisions are limited to Minnesota statutes. -40- CITY OF CORCORAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED Property taxes The 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. Taxes payable on homestead property, as defined by Minnesota statutes, were partially reduced by a market value credit aid. The credit is paid to the City by the State of Minnesota (the State) in lieu of taxes levied against the homestead property. The State remits this credit in two equal installments in October and December each year. Delinquent taxes receivable include the past six years' uncollected taxes. Delinquent taxes have been offset by a deferred revenue liability for taxes not received within 60 days after year end in the fund financial statements. Accounts receivable Accounts receivable include amounts billed for services provided before year end. 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 are offset by a deferred revenue liability in the fund financial statements. Interfund receivables and payables Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either "due to /from other funds" (i.e., the current portion of interfund loans) or "advances to /from other funds" (i.e., the non - current portion of interfund loans). All other outstanding balances between funds are reported as "due to /from other funds ". Capital assets Capital assets, which include property, plant, equipment and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items) are, reported in the governmental activities column in the government -wide financial statements. Capital assets are defined by the City as assets with an initial, individual cost of more than $2,500 (amount not rounded) and an estimated useful life in excess of three 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 the government -wide financial statements. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. -41- CITY OF CORCORAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED 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 estimated fair value of the item at the date of its donation. Property, plant and equipment of the City, as well as the component unit, 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 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 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 45, at December 31, 2008. 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 assets. Bond premiums and discounts, as well as issuance costs, are deferred and amortized over the life of the bonds using the effective interest method. Bond issuance costs are reported as deferred charges and amortized over the term of the related debt. 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 or not withheld from the actual debt proceeds received, are reported as debt service expenditures. -42- CITY OF CORCORAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED Fund equity In the fund financial statements, governmental funds report reservations of fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Designations of fund balance represent tentative management plans that are subject to change. Net assets In the government -wide financial statements, net assets represent the difference between assets and liabilities. Net assets are displayed in three components: a. Invested in capital assets, net of related debt - Consists of capital assets, net of accumulated depreciation reduced by any outstanding debt attributable to acquire capital assets. b. Restricted net assets - Consist of net assets 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 assets - All other net assets that do not meet the definition of "restricted" or "invested in capital assets, net of related debt ". 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 15, the proposed budget is presented to the Council for review. The 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 Council, may make transfers of appropriations within a department. Transfers of appropriations between departments require the approval of the 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. Excess of expenditures over appropriations For the year ended December 31, 2010 expenditures exceeded appropriations in the following fund: Excess of Expenditures Over Fund Budget Actual Appropriations General $ 2,980,185 $ 3,089,404 $ 109,219 The excess expenditures were funded by revenues in excess of expectations. -43- CITY OF CORCORAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 Note 2: STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY - CONTINUED C. Deficit fund equity The following funds had fund equity deficits at December 31, 2010: Fund Capital projects Infrastructure Planning Shannon Lane Total Amnunt $ 175,741 107,722 $ 283,463 The deficit in the Infrastructure Planning fund will be eliminated with future collections of fees and transfers from other funds. The deficit in the Shannon Lane fund will be eliminated with future special assessment collections and transfers. 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 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 market value of collateral pledged must equal 110 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 rated "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. -44- CITY OF CORCORAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 Note 3: DETAILED NOTES ON ALL FUNDS - CONTINUED 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 $3,531,520 and the bank balance was $3,600,730. Of the bank balance, $610,952 was covered by federal depository insurance, and the remainder was covered by collateral held by the City's agent in the City's name. A reconciliation of cash as shown on the Statement of Net Assets for the City follows: Carrying amount of deposits $ 3,531,520 Investments 936,135 Total $ 4,467,655 Cash and temporary investments Statement of Net Assets $ 4,435,442 Statement of Fiduciary Net Assets 32,213 Total $ 4,467,655 Investments As of December 31, 2010, 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: 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. -45- Fair Value Credit Segmented and Quality/ Time Carrying Types of Investments Ratings (1) Distribution (2) Amount Pooled investments Broker funds Market Mutual Fund N/A Less than 6 months $ 241,828 Non - pooled investments: Municipal Bonds AA2 One to three years 105,507 Brokered Certificates of Deposit N/A Less than 6 months 192,527 Brokered Certificates of Deposit N/A One to three years 396,273 Total non - pooled investments 694,307 Total investments $ 936,135 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. -45- CITY OF CORCORAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 Note 3: DETAILED NOTES ON ALL FUNDS - CONTINUED The investments of the City are subject to the following risks: • 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 limit the City's investments to the list on page 17 of the notes. • Custodial Credit Risk. The 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. Is the risk of loss attributed to the magnitude of a government's investment in a single issuer. The City places no limit on the amount that may be invested in any one issuer. • 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 manages its exposure to declines in fair values by limiting the maturity of its investment portfolio to less than five years. -46- CITY OF CORCORAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 Note 3: DETAILED NOTES ON ALL FUNDS - CONTINUED B. Capital assets Capital asset activity for the year ended December 31, 2010 is as follows: Total accumulated depreciation (1,744,722) (337,135) 107,615 (1,974,242) Total capital assets, being depreciated, net 2,417,317 1,452,213 (20,378) 3,849,152 Governmental activities capital assets, net $ 4,531,271 $ 2,078,546 $(1,404,299) $_5 205,518 Depreciation expense was charged to functions /programs of the City as follows: Governmental activities General government Public safety Public works Culture and recreation Total depreciation expense - governmental activities -47- $ 38,940 84,414 206,091 7,690 $ 337,135 Beginning Ending Balance Increases Decreases Balance Governmental activities Capital assets not being depreciated Land $ 1,219,800 $ - $ - $ 1,219,800 Construction in progress 894,154 626,333 (1,383,921) 136,566 Total capital assets, not being depreciated 2,113,954 626,333 (1,383,921) 1,356,366 Capital assets, being depreciated Buildings 1,483,193 133,179 - 1,616,372 Equipment 2,160,338 343,626 (127,993) 2,375,971 Infrastructure 518,508 1,312,543 - 1,831,051 Total capital assets being depreciated 4,162,039 1,789,348 (127,993) 5,823,394 Less accumulated depreciation Buildings (473,013) (58,717) - (531,730) Equipment (1,195,433) (217,503) 107,615 (1,305,321) Infrastructure (76,276) (60,915) - (137,191) Total accumulated depreciation (1,744,722) (337,135) 107,615 (1,974,242) Total capital assets, being depreciated, net 2,417,317 1,452,213 (20,378) 3,849,152 Governmental activities capital assets, net $ 4,531,271 $ 2,078,546 $(1,404,299) $_5 205,518 Depreciation expense was charged to functions /programs of the City as follows: Governmental activities General government Public safety Public works Culture and recreation Total depreciation expense - governmental activities -47- $ 38,940 84,414 206,091 7,690 $ 337,135 CITY OF CORCORAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 Note 3: DETAILED NOTES ON ALL FUNDS - CONTINUED C. Interfund receivables, payables and transfers Interfund balances Receivable Fund Payable Fund Purpose Amount General Infrastructure Planning Cash flow purposes $ 175,741 General Shannon Lane Finance capital purchases 107,953 Total $ 283,694 Interfund transfers Transfer in Nonmaj or Governmental Fund General Funds Total Transfer out General $ - $ 4,842 $ 4,842 Nonmajor governmental 16,426 25,305 41,731 Total transfers out $ 16,426 $ 30,147 $ 46,573 For the year ended December 31, 2010, the City made the following one time transfers: • The following transfers were made to close funds: o Transfer of $4,842 from the General fund to close the City Hall Geothermal nonmajor governmental fund. o Transfer of $16,426 from the Chisholm Trail Road nonmajor governmental fund to close the fund to the General fund. o Transfer of $305 from the Safe and Sober nonmajor governmental fund to close the fund to the DWI Forfeiture nonmajor governmental fund. • The following transfer was made to fund an equipment purchase: o Transfer of $25,000 from the Capital Equipment -Cert nonmajor governmental fund to the Police Capital nonmajor governmental fund. -48- CITY OF CORCORAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 Note 3: DETAILED NOTES ON ALL FUNDS - CONTINUED D. Deferred revenue Governmental funds report deferred revenue in connection with receivables for revenues that are not considered to be available to liquidate liabilities of the current period. Governmental funds also defer revenue recognition in connection with resources that have been received, but not yet earned. At the end of the current fiscal year, the various components of deferred revenue reported in the governmental funds were as follows: Unavailable General Delinquent taxes receivable $ 101,811 Special assessment receivable 183,554 Nonmajor capital projects Special assessment receivable 38,918 Total $ 324,283 E. Long -term debt General obligation (G. O.) bonds. The City issues general obligation bonds to provide funds for the acquisition and construction of major capital facilities. General obligation bonds have been issued for general government activities. General obligation bonds are direct obligations of the City and pledge the full faith and credit of the City. General obligation bonds The City issued general obligation bonds for equipment purchases. The G.O. Equipment certificates will be repaid with tax levy. Each year the combined assessment and tax levy equals 105 percent of the amount required for debt service. The excess of 5 percent is to cover any delinquencies in tax or assessment payments. Total General Obligation Bonds -49- $ 1,266,000 Authorized Interest Issue Maturity Balance at Description and Issued Rate Date Date Year End G.O. Equipment Certificate of 2006 $ 500,000 3.80-4.10 % 03/15/06 12/01/13 $ 254,000 G.O. Equipment Certificate of 2008 622,000 3.50-4.05 04/08/08 12/01/17 542,000 G.O. Equipment Certificate of 2010 470,000 2.35-3.95 04/01/10 02/01/20 470,000 Total General Obligation Bonds -49- $ 1,266,000 CITY OF CORCORAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 Note 3: DETAILED NOTES ON ALL FUNDS - CONTINUED The annual service requirements to maturity for general obligation bonds at December 31, 2010 are as follows: Year Ending December 31, 2011 2012 2013 2014 2015 2016 -2020 Total Lease revenue bonds G.O. Bonds Principal Interest Payments Payments Total $ 214,000 $ 50,478 $ 264,478 183,000 37,170 220,170 131,000 30,688 161,688 135,000 26,494 161,494 139,000 21,876 160,876 464,000 39,209 503,209 39,000 2,178 41,178 $ 1,266,000 $ 205,915 $ 1,471,915 The EDA has issued lease revenue bonds for financing building projects in accordance with Minnesota statutes 469.001 through 469.048. The agreements are supported by capital leases between the EDA and the City. The City is responsible for all operating expenses, insurance, etc. Description Public Project Authorized Interest Issue Maturity Balance at and Issued Rate Date Date Year End Lease Revenue Bonds $ 325,000 3.25-4.40 % 08/26/04 02/01/15 $ 166,000 The annual service requirements to maturity for leases outstanding at December 31, 2010 are as follows: -50- Lease Revenue Bonds Year Ending Principal Interest December 31, Payments Payments Total 2011 $ 34,000 $ 6,930 $ 40,930 2012 36,000 5,412 41,412 2013 37,000 3,828 40,828 2014 39,000 2,178 41,178 2015 20,000 440 20,440 Total $ 166,000 $ 18,788 $ 184,788 -50- CITY OF CORCORAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 Note 3: DETAILED NOTES ON ALL FUNDS — CONTINUED Notes payable The City currently has a note payable outstanding for related to a road construction project. Authorized Interest Issue Maturity Balance at Description and Issued Rate Date Date Year End Notes payable $ 336,454 - % 10/31/10 01/01/13 $ 336,454 The annual service requirements to maturity for notes outstanding at December 31, 2010 are as follows: Changes in long -term liabilities Long -term liability activity for the year ended December 31, 2010, was as follows: Notes Payable Year Ending Principal December 31, Payments 2011 $ 100,000 2012 100,000 2013 136,454 Total $ 336,454 Changes in long -term liabilities Long -term liability activity for the year ended December 31, 2010, was as follows: -51- Beginning Ending Due Within Balance Increases Decreases Balance One Year Governmental activities G.O. bonds $ 1,002,000 $ 470,000 $ 206,000 $ 1,266,000 $ 214,000 Lease revenue bonds 199,000 - 33,000 166,000 34,000 Notes payable - 336,454 - 336,454 100,000 Compensated absences 217,964 103,927 95,904 225,987 99,434 Other postemployment benefits payable 39,221 25,136 - 64,357 - Total $ 1,458,185 $ 935,517 $ 334,904 $ 2,058,798 $ 447,434 -51- CITY OF CORCORAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 Note 4: DEFINED BENEFIT PENSION PLANS - STATEWIDE A. Plan description All full -time and certain part-time employees of the City are covered by defined benefit plans administered by the Public Employees Retirement Association of Minnesota (PERA). PERA administers the General Employees Retirement Fund (GERF) and the Public Employees Police and Fire Fund (PEPFF), which are cost sharing, multiple - employer retirement plans. These plans are established and administered in accordance with Minnesota statutes, chapters 353 and 356. GERF members belong to either the Coordinated Plan or the Basic Plan. Coordinated Plan members are covered by Social Security and Basic Plan members are not. All new members must participate in the Coordinated Plan. All police officers and peace officers who qualify for membership by Minnesota statute are covered by the PEPFF. PERA provides retirement benefits as well as disability benefits to members, and benefits to survivors upon death of eligible members. Benefits are established by State statute, and vest after three years of credited service. The defined retirement benefits are based on a member's highest average salary for any five successive years of allowable service, age, and years of credit at termination of service. Two methods are used to compute benefits for PERA's Coordinated and Basic Plan members. The retiring member receives the higher of a step -rate benefit accrual formula (Method 1) or a level accrual formula (Method 2). Under Method 1, the annuity accrual rate for a Basic Plan member is 2.2 percent of average salary for each of the first 10 years of service and 2.7 percent for each remaining year. The annuity accrual rate for a Coordinated Plan member is 1.2 percent of average salary for each of the first 10 years and 1.7 percent for each remaining year. Under Method 2, the annuity accrual rate is 2.7 percent of average salary for Basic Plan members and 1.7 percent for Coordinated Plan members for each year of service. For PEPFF members, the annuity accrual rate is 3.0 percent for each year of service. For all PEPFF members and GERF members hired prior to July 1, 1989 whose annuity is calculated using Method 1, a full annuity is available when age plus years of service equal 90. Normal retirement age is 55 for PEPFF members and 65 for Basic and Coordinated members hired prior to July 1, 1989. Normal retirement age is the age for unreduced Social Security benefits capped at 66 for Coordinated members hired on or after July 1, 1989. A reduced retirement annuity is also available to eligible members seeking early retirement. There are different types of annuities available to members upon retirement. A single -life annuity is a lifetime annuity that ceases upon death of the retiree - -no survivor annuity is payable. There are also various types of joint and survivor annuity options available which will be payable over joint lives. Members may also leave their contributions in the fund upon termination of public service, in order to qualify for a deferred annuity at retirement age. Refunds of contributions are available at any time to members who leave public service, but before retirement benefits begin. The benefit provisions stated in the previous paragraphs of this section are current provisions and apply to active plan participants. 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. PERA issues a publicly available financial report that includes financial statements and required supplementary information for GERF and PEPFF. That report may be obtained on the Internet at www.mnpera.org, by writing to PERA at 60 Empire Drive #200, St. Paul, Minnesota, 55103 -2088 or by calling (651) 296 -7460 or 1 -800- 652 -9026. -52- CITY OF CORCORAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 Note 4: DEFINED BENEFIT PENSION PLANS - STATEWIDE - CONTINUED B. Funding policy Minnesota statutes, chapter 353 sets the rates for employer and employee contributions. These statutes are established and amended by the State legislature. The City makes annual contributions to the pension plans equal to the amount required by Minnesota statutes. GERF Basic Plan members and Coordinated Plan members were required to contribute 9.1 percent and 6.0 percent, respectively, of their annual covered salary in 2010. PEPFF members are required to contribute 9.4 percent of their annual covered salary in 2010. In 2010, the City was required to contribute the following percentages of annual covered payroll: 11.78 percent for Basic Plan GERF members, 7.0 percent for Coordinated Plan GERF members, and 14.1 percent for Basic Plan PEPFF members. Employer contribution rates for the Coordinated Plan and PEPFF will increase to 7.25 percent and 14.40 percent, respectively, effective January 1, 2011. The City's contributions to the GERF for the years ending December 31, 2010, 2009, and 2008 were $39,652, $31,654, and $27,467, respectively. The City's contributions to the PEPFF for the years ending December 31, 2010, 2009, and 2008 were $72,168, $75,589, and $65,098, respectively. The City's contributions were equal to the contractually required contributions for each year as set by Minnesota statute. 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 units 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. B. Funding policy The contribution requirements of plan members and the City are established and may be amended by LOGIS' Board of Directors. The required contributions are based on projected pay -as- you -go financing requirements. The City contributed $9,334 to the plan for the year ended December 31, 2010. As of January 1, 2010, there was one retiree receiving health benefits from the plan. -53- CITY OF CORCORAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 Note 5: POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS - CONTINUED C. Annual other postemployment benefit cost The City's annual other postemployment benefit (OPEB) cost (expense) is calculated based on the annual required contribution of the employer (ARC) of the City, an amount actuarially determined in accordance with the parameters of GASB Statement No. 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and to amortize any unfunded actuarial liabilities (or funding excess) over a period not to exceed thirty years. The following table shows the components of the City's annual OPEB cost for the year, the amount actually contributed to the plan, and changes in the City's net OPEB obligation: Annual required contribution $ 32,844 Interest on net OPEB obligation 1,820 Adjustment to annual required contribution (1,409) Adjustment for previous contribution differences 1,215 Annual OPEB cost (expense) 34,470 Contributions made (9,334) Increase in net OPEB obligation 25,136 Net OPEB obligation - beginning of year 39,221 Net OPEB obligation - end of year $ 64,357 The City's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation for the fiscal year 2010 and 2009 follows: Trend Information Fiscal Percentage Year Annual Annual OPEB Net OPEB Ending OPEB Cost Contributed Obligation 12/31/2010 S 34,470 27.0 % $ 64,357 12/31/2009 39,221 - 39,221 -54- CITY OF CORCORAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 Note 5: POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS - CONTINUED D. Funded status and funding progress As of January 1, 2010, the most recent actuarial valuation date, the actuarial accrued liability for benefits was $260,905, all of which was unfunded. The covered payroll (annual payroll of active employees covered by the plan) was $967,428, and the ratio of the unfunded actuarial accrued liability to the covered payroll was 27.0 percent. Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality, and the healthcare cost trend. Amounts determined regarding the funded status of the plan and the annual required contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The schedule of funding progress, presented as required supplementary information following the notes to the financial statements, presents multi -year trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits. E. Methods and assumptions Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and plan members) and include the types of benefits provided at the time of each valuation and the historical pattern of sharing benefit costs between the employer and plan members to that point. The actuarial methods and assumptions used include techniques that are designed to reduce the effects of short -term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent with the long -term perspective of the calculations. In the January 1, 2010 actuarial valuation, the projected unit credit actuarial cost method was used. The actuarial assumptions include a 4.5 percent investment rate of return, which is a blended rate of the expected long -term investment returns on plan assets and on the employer's own investments. The initial healthcare trend rate was 9.0 percent, reduced by decrements to an ultimate rate of 5 percent after twelve years. The unfunded actuarial accrued liability (UAAL) is being amortized as a level percentage of projected payroll on a closed basis. The remaining amortization period at December 31, 2010, was twenty-nine years. 56SIS CITY OF CORCORAN, MINNESOTA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 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 The City's statutory debt limit is computed as three percent of the taxable market value of property within the City. Long -term debt issued and financed partially or entirely by special assessments is excluded from the debt limit computation. The 2010 taxable value of property located in the City is $779,011,500 which calculated to a debt limit of $23,370,345. The City has $1,266,000 of G.O. Equipment Certificates subject to this limit. C. Commitment and contingencies Tar increment districts The City's tax increment districts are subject to review by the State of Minnesota Office of the State Auditor (OSA). Any disallowed claims or misuse of tax increments could become a liability of the applicable fund. Management has indicated that they are not aware of any instances of noncompliance which would have a material effect on the financial statements. -56- REQUIRED SUPPLEMENTARY INFORMATION CITY OF CORCORAN CORCORAN, MINNESOTA FOR THE YEAR ENDED DECEMBER 31, 2010 eye THIS PAGE IS LEFT BLANK INTENTIONALLY -58- CITY OF CORCORAN, MINNESOTA REQUIRED SUPPLEMENTARY INFORMATION DECEMBER 31, 2010 Schedule of Funding Progress for the Postemployment Benefit Plan Unfunded -59- Actuarial UAAL as a Actuarial Actuarial Actuarial Accrued Percentage Valuation Value of Accrued Liability Funded Covered of Covered Date Assets Liability (UAAL) Ratio Payroll Payroll 1/1/2010 $ - $ 260,905 $ 260,905 - % $ 967,428 27.0 % 1/1/2009 - 264,794 264,794 - 1,015,988 26.1 -59- THIS PAGE IS LEFT BLANK INTENTIONALLY -60- COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES CITY OF CORCORAN CORCORAN, MINNESOTA FOR THE YEAR ENDED DECEMBER 31, 2010 -61- CITY OF CORCORAN, MINNESOTA NONMAJOR GOVERNMENTAL FUNDS COMBINING BALANCE SHEET DECEMBER 31, 2010 -62- Special Revenue 201 202 204 Reserve Police Firearms Donation Donation Safety ASSETS Cash and temporary investments $ 22,543 $ 1,934 $ 3,457 Accounts receivable - - - TOTAL ASSETS $ 22,543 $ 1,934 $ 3,457 LIABILITIES AND FUND BALANCES LIABILITIES Accounts payable $ 1,324 $ - $ - FUND BALANCES Reserved for debt service - - - Unreserved Designated for police expenditures 21,219 1,934 3,457 Undesignated - - - TOTAL FUND BALANCE 21,219 1,934 3,457 TOTAL LIABILITIES AND FUND BALANCES $ 22,543 $ 1,934 $ 3,457 -62- Special Revenue - Continued Capital Projects 205 206 502 415 416 418 DWI Drug Safe and Park Capital City Hall Forfeiture Forfeiture Sober Capital Equip -Cert Geothermal $ 9,176 $ 1,153 $ - $ 331,392 $ 235,379 $ - $ 9,975 $ 1,153 $ - $ 331,392 $ 235,379 $ - $ 1,873 $ - $ 8,102 1,153 8,102 1,153 $ 16,356 $ 331,392 219,023 $ 9,975 $ 1,153 $ - $ 331,392 $ 235,379 $ -63- CITY OF CORCORAN, MINNESOTA NONMAJOR GOVERNMENTAL FUNDS COMBINING BALANCE SHEET - CONTINUED DECEMBER 31, 2010 ASSETS Cash and temporary investments Accounts receivable TOTAL ASSETS LIABILITIES AND FUND BALANCES LIABILITIES Accounts payable FUND BALANCES Reserved for debt service Unreserved Designated for police expenditures Undesignated TOTAL FUND BALANCES TOTAL LIABILITIES AND FUND BALANCES -64- Capital Projects - Continued 410 308 305 Public Works Police Asphalt Capital Capital Maintenance $ 1,297 $ 63,657 $ 70,665 $ 1,297 $ 63,657 $ 70,665 - $ 1,058 $ - 1,297 62,599 70,665 $ 1,297 $ 63,657 $ 70,665 Capital Projects - Continued 310 504 County Road Chisholm 19 Improvement Trail Road $ 331,461 $ - Debt Service 309 407 G.O. Equipment Facility Certificates Expansion Total 21,924 $ 2,106 $ 1,096,144 $ 331,461 $ - $ 21,924 $ 2,106 $ 1,096,943 $ 331,461 $ - $ 21,924 $ 2,106 $ 1,096,943 $ - $ - $ - $ - $ 20,611 21,924 2,106 24,030 - - 35,865 331,461 - 21,924 2,106 1,076,332 $ 331,461 $ - $ 21,924 $ 2,106 $ 1,096,943 -65- CITY OF CORCORAN, MINNESOTA NONMAJOR GOVERNMENTAL FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES (DEFICITS) FOR THE YEAR ENDED DECEMBER 31, 2010 REVENUES Taxes Intergovernmental State aid for streets Other state aid Charges for services Special assessments Interest on investments Miscellaneous TOTAL REVENUES EXPENDITURES Current Public safety Capital outlay General government Public safety Public works Culture and recreation Debt service Principal Interest and other charges Bond issuance costs TOTAL EXPENDITURES EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) Transfers in Transfers out Bond proceeds Note proceeds TOTAL OTHER FINANCING SOURCES (USES) NET CHANGE IN FUND BALANCES FUND BALANCES (DEFICITS), JANUARY 1 FUND BALANCES, DECEMBER 31 -66- Special Revenue 201 202 204 Reserve Police Firearms Donation Donation Safety 7,243 - - 314 36 54 10,140 6,522 5,065 33,425 4,081 4,141 6,564 - 33,425 10,645 4,141 (15,728) (4,087) 978 (15,728) (4,087) 978 $ 21,219 $ 1,934 $ 3,457 Special Revenue - Continued Capital Projects 205 206 502 415 416 418 DWI Drug Safe and Park Capital City Hall Forfeiture Forfeiture Sober Capital Equip -Cert Geothermal $ - $ - $ - $ - $ - $ - - - - 10,000 - - - - 69,305 - - - 185 13 - 4,646 2,651 (36) 9,875 1,009 - 13,664 - - 10,060 1,022 69,305 28,310 2,651 (36) 1,546 202 69,305 12,477 - - 14,023 202 69,305 (3,963) 820 305 - 305 - (3,658) 820 - 33,245 2,612 - 81,249 - - 193,919 - 67,869 200 - 67,869 322,321 2,612 - (39,559) (319,670) (2,648) - - - 4,842 (305) - (25,000) - - - 470,000 - (305) - 445,000 4,842 -67- CITY OF CORCORAN, MINNESOTA NONMAJOR GOVERNMENTAL FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES (DEFICITS) - CONTINUED FOR THE YEAR ENDED DECEMBER 31, 2010 REVENUES Taxes Intergovernmental State aid for streets Other state aid Charges for services Special assessments Interest on investments Miscellaneous TOTAL REVENUES EXPENDITURES Current Public safety Capital outlay General government Public safety Public works Culture and recreation Debt service Principal Interest and other charges Bond issuance costs TOTAL EXPENDITURES EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) Transfers in Transfers out Bond proceeds Note proceeds TOTAL OTHER FINANCING SOURCES (USES) NET CHANGE IN FUND BALANCES FUND BALANCES (DEFICITS), JANUARY 1 FUND BALANCES, DECEMBER 31 -68- Capital Projects - Continued 410 308 305 Public Works Police Asphalt Capital Capital Maintenance 17 1,008 926 17 1,008 926 38,308 - 17 (37,300) 926 - 25,000 - 25,000 - 17 (12,300) 926 $ 1,297 $ 62,599 $ 70,665 Capital Projects - Continued Debt Service 310 504 309 407 G.O. County 19 Chisholm Equipment Facility Improvement Trail Road Certificates Expansion Total $ - $ - $ 256,789 $ 43,474 $ 300,263 - - - - 10,000 77,243 - - - 146,548 - - - - 7,243 - 7,446 - - 7,446 4,498 141 623 (221) 14,855 - - - - 46,275 81,741 7,587 257,412 43,253 532,630 112,700 - - - - 35,857 - - - - 138,598 436,954 - - - 630,873 - - - - 68,069 206,000 33,000 239,000 - 38,561 8,404 46,965 - - - 13,708 436,954 - 244,561 41,404 1,285,770 (355,213) 7,587 12,851 1,849 (753,140) - - - - 30,147 (16,426) - - (41,731) - - - - 470,000 336,454 - - - 336,454 336,454 (16,426) - - 794,870 (125, " / -)9) (25,2139) 11,21-) 1 1,849 41,130 331,461 - 21,914 2,1U6 $ 1,0'/69331 -69- CITY OF CORCORAN, MINNESOTA GENERALFUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2010 (With comparative actual amounts for the year ended December 31, 2009) 2010 2009 REVENUES Taxes General property taxes Cable franchise fees Total Licenses and permits Business Nonbusiness Total Intergovernmental State Property tax credits Pera aid Police state aid State aid for streets Other County Recycling Other Total Charges for services General government Public safety Streets and highways Recycling Total Fines and forfeitures Special assessments Interest on investments Miscellaneous Other Refunds and reimbursements Total TOTAL REVENUES Budgeted Amounts Actual Variance with Actual Original Final Amounts Final Budget Amounts $ 2,311,306 $ 2,311,306 $ 2,351,310 $ 40,004 $ 2,228,024 30,000 30,000 34,674 4,674 33,326 18,500 18,500 18,260 (240) 18,420 37,600 37,600 77,366 39,766 48,103 56,100 56,100 95,626 39,526 66,523 75,255 75,255 55,269 55,269 1,515 (53,754) 1,772 1,845 1,845 1,845 - 1,845 51,000 51,000 49,913 (1,087) 51,619 92,175 92,175 84,891 (7,284) 100,722 87,000 87,000 64,453 (22,547) 80,450 1 G nnn 1 C nnn 1 A 47,4 1 17,4 1 5 RZd 1011 31,869 31,869 31,303 (566) 26,743 10,000 10,000 12,258 2,258 10,760 75,255 75,255 79,389 4,134 74,977 63,200 63,200 67,909 4,709 61,444 180,324 180,324 190,859 10,535 173,924 70,000 70,000 110,388 40,388 104,001 - - 275 275 - 6,000 6,000 4,439 (1,561) 6,272 8,500 8,500 92,067 83,567 13,870 - - - - 13,940 8,500 8,500 92,067 83,567 27,810 1011 CITY OF CORCORAN, MINNESOTA GENERALFUND SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - CONTINUED FOR THE YEAR ENDED DECEMBER 31, 2010 (With comparative actual amounts for the year ended December 31, 2009) 2010 2009 EXPENDITURES Current General government City Council Personal services Supplies Other services and charges Total Newspaper /newsletter Other services and charges Administrator Personal services Supplies Other services and charges Total Clerk Personal services Supplies Other services and charges Total Elections Supplies Auditor /treasurer Other services and charges Assessor Supplies Other services and charges Total Budgeted Amounts Original Final Actual Variance with Actual Amounts Final Budget Amounts $ 7,105 $ 7,105 $ 7,105 $ - $ 7,115 100 100 9 91 - 33 33 1,101 (1,068) 30 7,238 7,238 8,215 (977) 7,145 4,700 4,700 4,703 (3) 3,770 112,328 112,328 114,592 (2,264) 81,027 2,000 2,000 1,567 433 705 1,498 1,498 1,737 (239) 31,794 115,826 115,826 117,896 (2,070) 113,526 161,420 161,420 155,419 6,001 100,017 1,000 1,000 725 275 1,653 852 852 1,497 (645) 27,441 163,272 163,272 157,641 5,631 129,111 9,000 9,000 6,507 2,493 1,366 16,500 16,500 29,044 (12,544) 84,555 500 500 1,331 (831) 427 49,284 49,284 49,284 - 48,699 49,784 49,784 50,615 (831) 49,126 -71- CITY OF CORCORAN, MINNESOTA GENERALFUND SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - CONTINUED FOR THE YEAR ENDED DECEMBER 31, 2010 (With comparative actual amounts for the year ended December 31, 2009) 2010 2009 Other general government Budgeted Amounts Actual Variance with Actual Original Final Amounts Final Budget Amounts EXPENDITURES - CONTINUED Other services and charges 71,411 71,411 63,914 7,497 Current - Continued Total 71,411 71,411 63,914 7,497 General government - continued Total general government 606,281 606,281 642,930 (36,649) Legal services Public safety Other services and charges $ 28,000 $ 28,000 $ 69,753 $ (41,753) $ 24,425 Planning administration Personal services 754,827 754,827 791,707 (36,880) Supplies - - - - 92 Other services and charges 77,000 77,000 72,551 4,449 21,120 Total 77,000 77,000 72,551 4,449 21,212 Information technology Fire Supplies 9,385 9,385 5,285 4,100 7,260 City center (6,613) 236,742 Building inspection Supplies 18,600 18,600 22,088 (3,488) 17,808 Other services and charges 35,565 35,565 34,718 847 36,977 Total 54,165 54,165 56,806 (2,641) 54,785 Other general government Supplies - - - - 597 Other services and charges 71,411 71,411 63,914 7,497 70,483 Total 71,411 71,411 63,914 7,497 71,080 Total general government 606,281 606,281 642,930 (36,649) 567,361 Public safety Police Personal services 754,827 754,827 791,707 (36,880) 729,979 Supplies 65,600 65,600 64,220 1,380 52,387 Other services and charges 104,025 104,025 87,331 16,694 90,969 Total 924,452 924,452 943,258 (18,806) 873,335 Fire Other services and charges 242,000 242,000 248,613 (6,613) 236,742 Building inspection Other services and charges 25,700 25,700 48,854 (23,154) 27,114 Total public safety 1,192,152 1,192,152 1,240,725 (48,573) 1,137,191 -72- CITY OF CORCORAN, MINNESOTA GENERALFUND SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - CONTINUED FOR THE YEAR ENDED DECEMBER 31, 2010 (With comparative actual amounts for the year ended December 31, 2009) 2010 2009 EXPENDITURES - CONTINUED Current - Continued Public works Streets and highways Personal services Supplies Other services and charges Total Snow and ice removal Supplies Engineering Other services and charges Recycling Supplies Other services and charges Total Total public works Culture and recreation Parks Personal services Supplies Other services and charges Total culture and recreation Total current expenditures Capital outlay Public safety Public works Culture and recreation Total capital outlay TOTAL EXPENDITURES EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES Budgeted Amounts Original Final Actual Variance with Actual Amounts Final Budget Amounts $ 395,113 $ 395,113 $ 398,389 $ (3,276) $ 387,646 440,100 440,100 420,205 19,895 391,333 108,450 108,450 96,390 12,060 45,913 42,169 42,169 943,663 943,663 914,984 28,679 824,892 2,983,844 (70,159) 2,785,790 18,000 18,000 29,000 29,000 32,703 (3,703) 28,450 50,711 (44,211) 649 42,000 42,000 36,000 36,000 41,277 (5,277) 123,377 105,560 (39,060) 62,967 2,980,185 2,980,185 1,075 1,075 202 873 511 63,345 63,345 66,339 (2,994) 64,140 64,420 64,420 66,541 (2,121) 64,651 1,073,083 1,073,083 1,055,505 17,578 1,041,370 13,369 13,369 17,795 (4,426) 17,511 20,200 20,200 17,799 2,401 15,274 8,600 8,600 9,090 (490) 7,083 42,169 42,169 44,684 (2,515) 39,868 2,913,685 2,913,685 2,983,844 (70,159) 2,785,790 18,000 18,000 18,946 (946) 13,868 6,500 6,500 50,711 (44,211) 649 42,000 42,000 35,903 6,097 48,450 66,500 66,500 105,560 (39,060) 62,967 2,980,185 2,980,185 3,089,404 (109,219) 2,848,757 (7,666) (7,666) 19,646 27,312 54,636 -73- THIS PAGE IS LEFT BLANK INTENTIONALLY -74- CITY OF CORCORAN, MINNESOTA GENERALFUND SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - CONTINUED FOR THE YEAR ENDED DECEMBER 31, 2010 (With comparative actual amounts for the year ended December 31, 2009) 2010 2009 Budgeted Amounts Actual Variance with Actual Original Final Amounts Final Budget Amounts OTHER FINANCING SOURCES (USES) Transfers in $ - $ - $ 16,426 $ 16,426 $ - Transfers out - - (4,842) (4,842) (14,390) Sale of capital assets 2,500 2,500 - (2,500) 19,400 TOTAL OTHER FINANCING SOURCES (USES) 2,500 2,500 11,584 9,084 5,010 NET CHANGE IN FUND BALANCES (5,166) (5,166) 31,230 36,396 59,646 FUND BALANCES, JANUARY 1 667,693 667,693 667,693 - 608,047 FUND BALANCES, DECEMBER 31 $ 662,527 $ 662,527 $ 698,923 $ 36,396 $ 667,693 d�19 CITY OF CORCORAN, MINNESOTA COMBINING STATEMENT OF NET ASSETS FIDUCIARY FUNDS DECEMBER 31, 2010 -76- Agency 500 501 Lions and Escrow Jaycees Total ASSETS Cash and temporary investments $ 26,213 $ 6,000 $ 32,213 Accounts receivable Armbruster 09 -011 110 - 110 Blocks and rocks 201 - 201 Corcoran lions 8 - 8 Corcoran wildlife 4,284 - 4,284 Ess 1,990 - 1,990 Gazelle marketing 144 - 144 Hank prelim & final plat 1,114 - 1,114 Hedgestone final plat 22,579 - 22,579 Hedgestone re -zone 09 -008 853 - 853 Larson farms 709 - 709 Laurent - hedgstone 16,863 - 16,863 Meadow view - prairie creek 411 - 411 Northern natural gas 09 -009 230 - 230 Ridesport stables LLC 08 -003 753 - 753 Unallocated 3,352 - 3,352 United properties 2,728 - 2,728 Total accounts receivable 56,329 - 56,329 TOTAL ASSETS $ 82,542 $ 6,000 $ 88,542 -76- CITY OF CORCORAN, MINNESOTA COMBINING STATEMENT OF NET ASSETS - CONTINUED FIDUCIARY FUNDS DECEMBER 31, 2010 R&A Agency 500 501 Lions and Escrow Jaycees Total LIABILITIES Accounts payable $ 878 $ 6,000 $ 6,878 Deposits payable Bechtold family 2,642 - 2,642 Centerpoint energy 6,816 - 6,816 Corcoran business park 18,250 - 18,250 Corcoran business park grading 17,831 - 17,831 Corcoran wildlife 10 -009 2,369 - 2,369 Dennis johnson 6,550 - 61550 Doboszenski new facility 244 - 244 Gleason admin permit 10 -004 126 - 126 Great river energy 612 - 612 Hall 09 -004 23 - 23 Hank donita driveway 334 - 334 Heitke farm 1 - 1 Hendries 435 - 435 Hodgin acres construction 338 - 338 JRL 226 - 226 Kelly 3,095 - 3,095 Lennar family 4,770 - 4,770 Lymangood 250 - 250 Mottet 10 -002 348 - 348 Nilsson 10 -011 1,425 - 1,425 Park place storage 10 -006 335 - 335 RJ's corner store 151 - 151 Rush creek headwaters 5,925 - 5,925 Rush creek meadows final plat 1,293 - 1,293 Ryan 138 - 138 Satellite chelters 10 -007 1,542 - 1,542 Savoie fields 1,567 - 1,567 Secure IT 10 -001 428 - 428 St. John's church 1,363 - 1,363 Stephan homes 10 -064 650 - 650 Sunram 484 - 484 Wm mchugh 10 -013 1,103 - 1,103 Total deposits payable 81,664 - 81,664 TOTAL LIABILITIES $ 82,542 $ 6,000 $ 88,542 R&A THIS PAGE IS LEFT BLANK INTENTIONALLY -78- SUPPLEMENTARY INFORMATION (UNAUDITED) CITY OF CORCORAN CORCORAN, MINNESOTA FO THE YEAR ENDED DECEMBER 31, 2010 -79- THIS PAGE IS LEFT BLANK INTENTIONALLY -80- CITY OF CORCORAN, MINNESOTA SUMMARY FINANCIAL REPORT REVENUES AND EXPENDITURES FOR GENERAL OPERATIONS GOVERNMENTAL FUNDS FOR THE YEARS ENDED DECEMBER 31, 2010 AND 2009 REVENUES Taxes Licenses and permits Intergovernmental Charges for services Fines and forfeitures Special assessments Interest on investments Miscellaneous TOTAL REVENUES Per Capita EXPENDITURES Current General government Public safety Public works Culture and recreation Capital outlay General government Public safety Public works Culture and recreation Debt service Principal Interest and other Bond issuance costs TOTAL EXPENDITURES Per Capita Total Long -term Indebtedness Per Capita $ 642,930 Percent Total 13.32 Increase 2010 2009 (Decrease) $ 2,985,892 $ 2,815,302 6.06 % 95,626 66,523 43.75 392,849 651,789 (39.73) 198,102 179,617 10.29 110,388 104,001 6.14 16,325 33,187 (50.81) 51,203 94,905 (46.05) 138,342 77,578 78.33 $ 3,988,727 $ 4,022,902 (0.85) % $ 683 $ 697 (2.00) % $ 642,930 $ 567,361 13.32 % 1,353,425 1,181,295 14.57 1,056,190 1,047,849 0.80 44,684 39,868 12.08 35,857 226,690 (84.18) 157,544 76,865 104.96 783,066 373,075 109.90 103,972 68,939 50.82 239,000 181,000 32.04 46,965 67,369 (30.29) 13,708 - 100.00 $ 4,477,341 $ 3,830,311 16.89 % $ 766 $ 663 15.53 % $ 1,432,000 $ 1,201,000 19.23 % 245 208 17.85 General Fund Balance - December 31 $ 698,923 $ 667,693 4.68 % Per Capita 120 116 3.46 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 Dan Donahue, City Administrator at (763) 420 -2288. -81- THIS PAGE IS LEFT BLANK INTENTIONALLY -82- OTHER REQUIRED REPORTS CITY OF CORCORAN CORCORAN, MINNESOTA FOR THE YEAR ENDED DECEMBER 31, 2010 -83- THIS PAGE IS LEFT BLANK INTENTIONALLY -84- ABDO EfCK & r.0111 M E 1 EELS LLP Certified Atblic Accountants & Consultants 5201 Eden Avenue Suite 250 Edina, MN 55436 REPORT ON MINNESOTA LEGAL COMPLIANCE Honorable Mayor and Council City of Corcoran, Minnesota We have audited the financial statements of the governmental 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, 2010, which collectively comprise the City's basic financial statements, and have issued our report thereon dated April 29, 2011. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the provisions of the Minnesota Legal Compliance Audit Guide for Local Government, promulgated by the Minnesota Office of the State Auditor pursuant to Minnesota statute, section 6.65. Accordingly, the audit included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. The Minnesota Legal Compliance Audit Guide for Local Government covers seven categories of compliance to be tested: contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, claims and disbursements, miscellaneous provisions, and tax increment financing. Our study included all of the listed categories. The results of our tests indicate that for the items tested, the City complied with the material terms and conditions of applicable legal provisions. This report is intended solely for the information and use of the Council, management, and the Minnesota Office of the State Auditor and is not intended to be and should not be used by anyone other than these specified parties. April 29, 2011 Minneapolis, Minnesota 952.835.9090 • Fax 9.T2.&35.3261 -85- www.aemcpas.com OL&&k4"Ju� ABDO, EICK & MEYERS, LLP Certified Public Accountants ABDO EfCK & r.0111 M E 1 EELS LLP Certified Atblic Accountants & Consultants 5201 Eden Avenue Suite 250 Edina, MN 55436 REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS Honorable Mayor and Council City of Corcoran, Minnesota In planning and performing our audit of the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Corcoran, Minnesota, (the City) for the year ended December 31, 2010, in accordance with auditing standards generally accepted in the United States of America, we considered the City's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the City's internal control over financial reporting. Our consideration of internal control over financial reporting was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control over financial reporting that might be significant deficiencies or material weaknesses and therefore, there can be no assurance that all such deficiencies have been identified. However, as discussed below, we identified certain deficiencies in internal control over financial reporting that we consider to be material weaknesses and other deficiencies that we consider to be significant deficiencies. A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency or combination of deficiencies in internal control, such that there is a reasonable possibility that a material misstatement of the City's financial statements will not be prevented, or detected and corrected on a timely basis. We did not identify any deficiencies in internal control that we consider to be material weaknesses. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control over financial reporting that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the deficiencies presented as findings 2010 -1 and 2010 -2 in the Schedule of Findings and Responses to be significant deficiencies in internal control over financial reporting. 952.835.9090 • Fax 952.835.3261 -86- www.aeincpas.coni In addition, we noted other matters involving the internal control and its operation that we have reported to management of the City in a separate letter dated April 29, 2011. The City's written responses to the significant deficiencies identified in our audit have not been subjected to the audit procedures applied in the audit of the financial statements and, accordingly, we express no opinion on them. This report is intended solely for the information and use of the Council, management, and the Minnesota Office of the State Auditor and is not intended to be and should not be used by anyone other than these specified parties. April 29, 2011 Minneapolis, Minnesota -87- OL76LO dWQfWJLV ABDO, EICK & MEYERS, LLP Certified Public Accountants CITY OF CORCORAN, MINNESOTA SCHEDULE OF FINDINGS AND RESPONSES DECEMBER 31, 2010 Finding Description 2010 -1 Limited Segregation of Duties Related to Cash Disbursements and Receipts Condition: During our audit we reviewed procedures over cash disbursements and receipts and found the City to have limited segregation of duties in these transaction cycles. Criteria: There are four general categories of duties: authorization, custody, recording 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: As a result of the limited number of staff, the City is not able to completely segregate all accounting functions. In each of the cycles a single employee has control over two or more of the duties related to the four major functions. Effect.• The existence of limited segregation of duties increases the risk of fraud and error. Recommendation: While we recognize the current staff is not large enough to eliminate this deficiency, we recommend the City consider implementing the following compensating controls. For the cash disbursement and receipting cycles, we suggest that the City Administrator receive the bank statement online from the bank website every month and review, verifying the proper endorsements, scanning the cancelled checks and wire payments for any unusual payees or amounts, and agreeing a sample of deposits to the receipt journal. The amounts withdrawn for payroll should be compared to the payroll register, time sheets, and respective journal entry. The City Administrator should indicate his approval by initialing the statement. It is important that the Council is aware of this condition and monitor all financial information. • Council should also be reminded of their duties over finance at least annually. Some typical monitoring duties would include the following tasks: o Claims approval is an important control and should be at the front of the meeting to ensure that council reviews the claims closely. o A thorough review of budget versus actual reporting and narrative at least quarterly. o Monitor progress over the development of documented policies and procedures. Management Response: Staff is currently reviewing process guidelines with the intent of presenting to council for approval. Performance reporting is available and provided to council on a regular and /or quarterly basis. Effective with the May 27, 2010 council meeting, check numbers will be included on the agenda and in the meeting minutes. Existing Personnel Policy requires that PTO earned in a year must be used during the following year (minimum of two weeks). -88- CITY OF CORCORAN, MINNESOTA SCHEDULE OF FINDINGS AND RESPONSES - CONTINUED DECEMBER 31, 2010 Finding Description 2010 -2 Developer Escrow Account Deficit Balances Condition: It was noted again during audit fieldwork that some developer escrow accounts had deficit account balances. In total $56,329 was owed by 16 accounts. Also, any service charge for deficit balances was not factored into the amount owed. Criteria: The City needs to have funds in amounts sufficient to cover the planning, legal, engineering and any other City cost that a developer incurs. Cause: It appears that reconciliations have been completed for current accounts, but collection efforts were not sufficient to eliminate deficit balance in 2010. Effect: The effect allowing deficit balances means that shortfall needs to be funded with other resources. In the current situation other positive developer accounts are funding the deficits. Recommendation: We recommend that the City enforce a policy and implement a monitoring procedure that ensures deposits are received in advance of any activity and that work stops prior to an account becoming negative. This policy should also address service charges for any account that does become negative. The City should transfer funds to eliminate any uncollectable accounts. We also recommend that the City continue to reconcile balances monthly. Management Response: Escrow accounts are reviewed quarterly by financial staff. A policy has been instituted by the financial staff to contact contract staff if return of escrow balance is requested to ensure all costs have been recorded. Contract staff is also notified to stop work if escrow account has a deficit balance. The large development deficit balances will remain unresolved until the developments are revived (until the general regional economic situation is resolved). -89- 12a. EQUIPMENT SHARING AGREEMENT April 2011 12a. EQUIPMENT SHARING AGREEMENT L General Purpose This Agreement is made on May , 2011, by and between the cities of Corcoran, Greenfield, Independence, Long Lake, Loretto, Maple Plain, Medina, Orono, and Rockford, all municipal corporations within the State of Minnesota. The intent of this Agreement is to create a system for the sharing of equipment and other resources available to political subdivisions within Hennepin and Wright Counties of Minnesota with other political subdivisions within said Counties. This agreement pertains to non - emergency conditions. Emergency conditions are governed by the Law Enforcement Mutual Aid Pact, pursuant to Minn. Stat.§ 471.59. II. Definitions For purposes of this Agreement, the terms defined in this section shall have the following meanings: 1) "Automobile" means a land motor vehicle, trailer, or semi - trailer designed for travel on public roads. 2) "Personnel" means any full or part-time employee of the eligible party. 3) "Party" means a political subdivision that is a party to this Agreement. 4) 'Eligible Party" means a political subdivision that is entitled to become a party to this Agreement, at its own option. The eligible parties are the cities of Corcoran, Greenfield, Independence, Long Lake, Loretto, Maple Plain, Medina, Orono, and Rockford, all of the State of Minnesota. 5) "Mobile Equipment" means land vehicles /equipment not licensed for road use. 6) 'Requesting Party" means a party that requests equipment from other parties to the agreement. 7) 'Responding Party" means a party that provides equipment owned by, or otherwise under the legal control of, the party to a Requesting Party. 8) 'Requesting Official" means the person designated by a party who is responsible for making the request to other parties. 9) 'Responding Official" means the person designated by a party who is responsible to determine whether and to what extent that party should provide equipment to a Requesting Party. III. General Provisions and Procedure 1) Procedure 12a. a) Request for Equipment. Whenever, in the opinion of a Requesting Official, there is a need for equipment from other parties, the Requesting Official may call upon the Responding Official of any other party to furnish equipment. b) Request for Personnel. Whenever, in the opinion of a Requesting Official, there is a need for additional Personnel from other parties, the Requesting Official may call upon the Responding Official of any other party to furnish the additional personnel. c) Response to Request. Upon the request for equipment from a Requesting Party the Responding Official may authorize and direct his or her party's personnel to provide equipment to the Requesting Party. This decision will be made after considering the needs of the Responding Party and the availability of resources. d) Operator of Equipment. Whenever the Responding Party determines that the Requesting Party does not have personnel qualified or capable of properly operating the requested equipment, the Responding Party may specify that the equipment be lent only if an operator of the Responding Party's choosing is the sole party that will operate the equipment. e) Forms. Upon a need for equipment, the Intergovernmental Equipment Sharing Request Form, attached as Exhibit A and hereby incorporated, shall be completed by the authorized representative of the Requesting Party. f) Recall of Equipment or Personnel. The Responding Official may at any time recall such equipment when in his or her best judgment, or by order of the governing body of the Responding Party, it is considered to be in the best interest of the Responding Party to do so. No party to this agreement shall be liable to any other Party for recalling equipment or personnel. 2) General Provisions. a) The decision to request equipment, along with the procedure for making such requests, and the decision to respond or not to respond, shall be made in accordance with the internal rules and procedures of the individual parties. Failure to provide equipment shall not result in any liability to any party. b) Notwithstanding the above, the parties agree the following statement of procedures will be included in the various parties' internal rules and procedures: i) The provisions of this agreement are in place for the entire time equipment is away from the Responding Party's control, regardless of weather. ii) The Requesting Party agrees to pay or provide to the Responding Party any routine maintenance required to operate the equipment. Routine maintenance would include fuel, lubricants (grease, oil, or other fluids), repair of a flat tire, etc. iii) Any non - routine maintenance repairs would be the responsibility of the Responding Party. iv) It is the Requesting Party's responsibility to return disabled equipment to the site where it was taken from, or to a site designated by the Responding Party. 12a. v) Only employees of the Requesting Party may use borrowed equipment. Agents, contractors or other non - employee personnel will not be allowed to use borrowed equipment. vi) It is the Requesting Party's responsibility to ensure borrowed equipment is stored in a safe place at any time it is under the Requesting Party's control and not being used. vii) It is the Requesting Party's responsibility to ensure the equipment is cleaned and all fuel and fluids are full before returning the equipment to the Responding Party. c) Borrowed equipment may only be used for public purposes; regardless of any partner agency's policy concerning private use of publicly owned equipment. d) No use charges will be levied by a Responding Party to this Agreement for equipment rendered to a Requesting Party under the terms of this Agreement. e) It shall be the responsibility of the administrator of each of the parties to fully apprise the participating personnel of the procedures, conditions, and limitations under this Agreement, as well as any amendments hereto. IV. Insurance Each party shall maintain general liability and automobile liability coverage protecting itself, its officers, agents, employees and duly authorized volunteers against any usual and customary public liability claims to the limits prescribed under Minn. Stat. 466.04 and Workers' Compensation and shall be in accordance with the Minnesota statutory requirements. Said policies shall be kept in effect during the entire term of this Agreement. Each party shall be knowledgeable of their respective coverage document with respect to borrowed equipment and shall notify the coverage provider, if applicable, of the use of borrowed equipment. The owner of the equipment shall be responsible for the deductible and the claim in the event of accident or damage to property resulting in an insurance claim. V. Indemnification 1) All parties to this Agreement recognize each other as a political subdivision of the State of Minnesota. The Requesting Party agrees to defend and indemnify the Responding Party against any claims brought or actions filed against the responding party or any officer, employee, or volunteer of the Responding Party for injury to, death of, or damage to the property of any third person or persons, arising from the performance and provision of equipment in responding to a request for equipment by the requesting party pursuant to this agreement. Under no circumstances, however, shall a party be required to pay on behalf of itself and other parties, any amounts in excess of the limits on liability established in Minnesota Municipal Tort Liability Act, Minn. Chap. 466, applicable to anyone party. The limits of liability for some or all of the parties may not be added together to determine the maximum amount of liability for any party. 12a. 2) The intent of this subdivision is to impose on each Requesting Party a limited duty to defend and indemnify a Responding Party for claims arising within the Requesting Party's jurisdiction, subject to the limits of liability under Minn. Stat. Chap. 466. The purpose of creating this duty to defend and indemnify is to simplify the defense of claims by eliminating conflicts among defendants, and to permit liability claims against multiple defendants from a single occurrence to be defended by a single attorney. 3) No party to this Agreement, nor any officer of any party, shall be liable to any other party or to any other person for failure of any party to furnish equipment to any other party, or for recalling equipment, both as described in this Agreement. VI. Damage to Equipment Each party shall be responsible for damages to or loss of its own equipment. Each party waives the right to sue any other party for any damages to or loss of its equipment, even if the damages or losses were caused wholly or partially by the negligence of any other party or its officers or employees. VI. Workers' Compensation Each party shall be responsible for injuries or death of its own personnel. Each party will maintain workers' compensation insurance or self - insurance coverage, covering its own personnel while they are providing equipment pursuant to this agreement. Each parry waives the right to sue any other party for any workers' compensation benefits paid to its own employees or their dependants, even if the injuries were caused wholly or partially by the negligence of any other party or its officers and employees. VII. Data Practices The parties agree to abide by the provisions of the Minnesota Government Data Practices Act, Minn. Stat. Chap. 13, as amended, and Minn. Rules promulgated pursuant to Chap. 13. Each party agrees to hold the other parties harmless from any claims resulting from an unlawful disclosure or use of data, by its respective personnel, protected under state and federal laws by its personnel. VIII. Notice Notices to be given under this Agreement shall be given by enclosing the same in a sealed envelope, postage prepaid, and depositing the same in the U. S. Postal Service, addressed to the attention of the City and County Administrators at the address of record. IX. Amendment or Changes The parties agree that no change, amendment, or modification to this Agreement, or any attachments hereto, shall have any force or effect unless the change is reduced to writing, dated, and made part of this Agreement. The execution of the change shall be authorized and signed in the same manner as for this Agreement. 12a. X. Entire Agreement It is understood and agreed that the entire agreement of the parties is contained in this Equipment Sharing Agreement and that it supersedes all oral agreements and negotiations between the parties relating to mutual aid, as well as any previous agreements presently in effect between the parties relating to mutual aid. XI. Duration This agreement will be in force for a period of two years from the date of execution, at which time there will be a review of the agreement for possible changes. Any party may withdraw from this agreement upon thirty (30) days written notice to the other party or parties to the agreement. IN WITNESS WHEREOF, the parties have executed this Agreement on the date and year written above. CITY OF MEDINA By: By: CITY OF CORCORAN I— By: By: CITY OF GREENFIELD By: Mik, By: CITY OF INDEPENDENCE LIZA By: CITY OF LONG LAKE IC I' 11 CITY OF LORETTO By: By: CITY OF MAPLE PLAIN By: By: CITY OF ORONO By: By: CITY OF ROCKFORD By: STAFF REPORT Document No. 7b. P & T Commission: April 26, 2011 Prepared By: Dan Donahue, City Administrator Topic: Alcohol and Community Center Action Required: Consider Changing Policy Summary: I am asking the P & T Commission to review the existing policy on the serving of alcoholic beverages in the Community Center. Current policy requires that any such beverages by dispensed only through a licensed caterer (which includes a bartender). The issue is coming to a head over a couple of requests received by staff to amend the policy. One of those requests may come to an upcoming council meeting asking for a change. The Commission is asked to review three pieces of information that you will find in your packet: 1. The existing policy 2. The League of MN Cities recommended policy 3. An email from the city's insurance broker (printed out below). Dan, You're definitely in luck on this one because you're not the only city that has faced this issue. Kegs are a decidedly not a desirable activity for Community Center functions. I suppose, just like when we were kids, they have a way of sliding down a little easier if it's a keg. In discussing it with the League, most cities seem to ask for liability insurance if alcohol is being served. If there is a charge for alcohol, they need a license and insurance by state law. You'll find a model document, recently updated by the League, attached that addresses the issue and does most of the work for you in setting up the agreements. Let me know if you need anything else. Thx, Shaun Irwin Staff Report —April 26, 2011 P & T Commission Meeting Page 2 The request that will probably be coming to the city council is to modify the policy so that it is not so onerous if just beer and wine is to be served at the function being held in the community center. The requirement of a licensed caterer is the particular point in the policy that is being questioned. Read over the League's recommended policy. It is much more detailed than our current policy. I do not think the Commission needs to act or do anything at this meeting. If a request does come to the council then I can say that you are studying the matter. City of Corcoran Civic Center Rules and Regulations RENTAL FEES AND DEPOSITS The Civic Center can not be reserved until the Renter has made a reservation deposit of $50.00 or 50% of the required fee (which ever is greater) and return a signed lease agreement to the City. The rental fee for the Civic Center shall be set according to the adopted fee schedule. The rental fee less the remaining rental deposit shall be payable 30 days in advance for the use of the Civic Center. The Renter signing the lease agreement shall be personally responsible for the payment of the rental fee. The Renter will provide a damage deposit, due at the time of the rental fee. The damage deposit check will be held by the City and returned upon satisfactory inspection of the premises. The Renter shall be held responsible for any damages to the facility that occurred as a result of the Renter's use. The damage deposit covers any structural, physical or related damages to the facility along with the removal of any city owned equipment from the facility. The City of Corcoran reserves the right to file a claim beyond the damage deposit in order to repair or replace these items. A key will be provided to the Renter to gain access of the Civic Center the day of the event. Arrangements to be in the Civic Center prior to the event must be arranged through the City. If the key is not returned after use, a $10.00 per day charge will be assessed against the damage deposit for a maximum of $50.00. After 5 days the key will be considered a lost key, and the Renter will be responsible for costs incurred by the City to re -key the entrance. CANCELLATION By Renter: Renter may cancel this Lease Agreement by giving notice to the City. If the notice is received thirty (30) days prior to the Date of Use, all fees paid to the City will be refunded to the Renter. If notification is received beyond the 30 day date of use, 50% of the fees paid to the City shall be refunded to the Renter. If notification is less than 72 hours no fees will be refunded to the Renter. By City: The City reserves the right to cancel this Lease Agreement up to 72 hours prior to the Date of Use, or at any time when a state of emergency is declared by the City or unsafe environmental conditions exist in the opinion of the City, or if the utility services are interrupted. In such event, Renter agrees that the City shall have no responsibility or liability for any disruption or damages or loss which Renter may suffer or incur due to the cancellation. The City will attempt to notify the Renter as soon as possible if such cancellation occurs. All fees paid to the City shall be refunded if this Lease Agreement is canceled pursuant to this paragraph. ALCOHOL 1. Renter must hire a licensed vendor to dispense alcohol (i.e. bartender /caterer). 2. Vendor must provide a certificate of dram shop insurance with evidence of coverage in the amount of $300,000 per individual and $600,000 per event. 3. Vendor shall name the City of Corcoran on their general liability policy, not on their liquor liability policy. 4. Renter /Vendor must secure a Temporary Liquor License from the city at a cost of $10.00 per day. 5. Renter must hire a Corcoran Officer, under the event security fee schedule. The renter shall contract with the Police Department in advance for a set amount of time. The time may be extended at the sole option of the officer hired for the event. 2 SUPERVISION Disorderly conduct is prohibited and punishable by ejection of the disorderly persons from the facility. The Renter shall be solely responsible for supervising the conduct of the members of the group. INSPECTION AND CLEANUP The City of Corcoran agrees to inspect the facility prior to the Renter use. It shall be the responsibility of the Renter to clean up the facility, remove all garbage and trash and put in the dumpster located outside the side door of the Civic Center. The facility must be returned to the condition in which it was prior to the time it was used by the Renter. If such cleanup work is not done, the City shall have the facility cleaned and the Renter agrees to pay for the charges of this cleanup required to return the facility to the condition in which it was prior to the use by the Renter. COMPLIANCE WITH LAWS The Renter must comply with all City of Corcoran ordinances, Minnesota State statutes, federal laws, and the established rules for use of the Corcoran Civic Center. AGREEMENT TO HOLD HARMLESS & DEFEND AND INDEMNIFY I understand that my use of the Civic Center is voluntary and that I am using it for my own benefit only. I understand that the use of the Civic Center is undertaken at my own risk and that the City of Corcoran will not be liable for any claims, injuries or damages of whatever nature incurred by me or member of my organization, or by the negligence of third parties. On behalf of myself and the organization I represent, I expressly forever release and discharge the City of Corcoran and its agents or employees from any such claims, injuries or damages. I also agree to defend, indemnify and hold the City harmless from any claims, injuries or damages of whatever nature arising out of or connected with my use of the Civic Center. If the undersigned fails to do so, then the City may institute an action against the undersigned and all persons using the facility for recovery of all costs, including attorney fees, incurred by the City pursuant to this paragraph. I represent and agree that I have read and I understand the rules and regulations regarding rental of the Corcoran Civic Center. I further understand that the City will not be responsible for providing supervision of the activities and that the City reserves the right to cancel this permit for reasons of public safety or convenience. Signed Date HACity Hall Information \CivicCenter - Park Shelter \Civic Center Info \Rental Rules & Regulations2008.doc NAME OF RENTER _ MAILING ADDRESS CITY CONTACT PERSON _ RESIDENT DATE (S) REQUESTED TIME IN City of Corcoran 8200 County Road 116 • Corcoran • Minnesota • 55340 Bus (763) 420 -2288 • Fax (763) 420 -6056 CITY BALL 1 CIVIC CENTER LEASE AGREEMENT STATE MN ZIP CODE PHONE # NON RESIDENT ❑ TIME OUT WEEKDAY (M -TH) ❑ WEEKEND (FRI - SUN) ❑ SET -UP INFORMATION (Fill in accordingly or check box if applicable) Number of chairs needed Number of Tables Stage set up ❑ Civic Center will seat approx 140 — 150 w/ no stage up Banquet Style ❑ Classroom Style ❑ Audience Seating ❑ Podium 1 Microphone ❑ Chair each side of table chair one side of table facing front Chairs only facing front MISC. NOTES FOR ROOM SET UP instructions Purpose of Meeting Est. Number of Attendance Will not use kitchen Will use kitchen ❑ Alcohol Served ❑ No ❑ Yes Police Security Needed ❑ No ❑ Yes FEE REQUIREMENTS - (It is the applicants responsibility to obtain a key for after business hours) TOTAL RENTAL FEE AMOUNT $ includes tax FOR OFFICE USE ONLY Damage deposit check will be held please use a separate check Application Processed by Date AGREEMENT I have read the rules. I understand and agree to the rights and responsibilities as described in the City of Corcoran City Hall /Civic Center Rental Rules and Regulations. ® A copy of the rules has been provided to applicant. Signature of Applicant H:1City Hail Information\CivicCenter - Park ShelterlCivic Center Info\Lease Agreement Template2010.doc Date 00 LEAGUE of CONNECTING & INNOVATING MINNESOTA SINCE 1913 CITIES RISK MANAGEMENT INFORMATION LMCIT MODEL COMMUNITY CENTER RENTAL DOCUMENTS The most important point is that whenever a city rents out city facilities, or allows free use of city facilities, there should be a written agreement between the city and the user. A written agreement should clearly define the rights and obligations of both parties. The agreement should also address what happens if something goes wrong, e.g., the facility is damaged, an event must be cancelled, or someone is injured. A couple areas merit specific mention: insurance requirements and alcohol. Model Documents LMCIT has developed the following model documents to assist cities when renting out a community center or other city -owned facility: • Community Center Rental Application • Community Center Rental Rules and Regulations • Community Center Rental Agreement These documents will not meet the specific needs of every city, as cities have different types of facilities and offer different amenities in those facilities. These documents, however, can serve as a starting point when thinking about creating rental documents for your city. Ultimately, the City Council must adopt the rules and regulations and approve any rental agreement. Your League Resource LMCIT staff is available to review any contracts or other documents related to the rental of community facilities. To have your city's documents reviewed, forward to: • Rachel Carlson, LMCIT Loss Control Manager at rcarlson @lmc.org; or • Chris Smith, LMCIT Risk Management Attorney at csmith @lmc.org. Insurance Cities need to decide if users of city facilities will be required to obtain liability insurance. Some cities never require insurance; some cities always require insurance; and other cities only require insurance for certain types of events, e.g., where alcohol will be served. The decision to require insurance is within the discretion of the City Council. Learn More Read more about insurance requirements for special events in Insurance Issues For Use Of City FnrilitiPS. Read more about TULIP, how it works, events that are covered, and more on the League's website. Some cities have been reluctant to require insurance as it was difficult for a user to obtain. To alleviate that This material is provided as general information and is not a substitute for legal advice. Consult your attorney for advice concerning specific situations. LEAGUE OF MINNESOTA CITIES 145 UNIVERSITY AVE. WEST PHONE: (651) 281 -1200 FAx: (651) 281 -1298 I N S U RAN C E TRUST ST. PAUL, MN 55103 -2044 TOLL FREE: (800) 925 -1122 WEB: WWW.LMC.ORG concern, LMCIT now offers a Tenant User Liability Insurance Program (TULIP) which enables users of city facilities to obtain low cost liability coverage. A • 1 • A city needs to decide if it will allow alcohol to be served or sold at private events in city facilities. If alcohol is allowed, the city may restrict the type of alcohol. For example, the model agreement only allows beer (no kegs), wine, and champagne. Serving alcohol likely increases the liability risk to the city. For example, if a third party is injured by a person who is served alcohol in a city facility, the injured person may try to hold the city liable. Accordingly, cities often require the user to obtain liability insurance whenever alcohol is served or sold in a city facility. If alcohol will be sold, it is clear under state law that the user will need to obtain a liquor license. Learn More Read more about the risks associated with private groups or individuals furnishing alcohol at their event on city property in: • Alcohol In The City: Liability And Insurance Issues • Loss Control Recommendations When Alcohol Is Served In 2009, the state legislature clarified that the rental of a public facility is not a "commercial transaction" under the state liquor laws. See Minn. Stat. Sections 340A.401, 340A.414, subd. 1. Accordingly, if the user only serves alcohol, a liquor license will not be required. Chris Smith 03/10 2 LMCIT Model Community Center Rental Application City of , Minnesota Community Center Rental Application Submit this Community Center Rental Application to the City Clerk at least days prior to the event. Please complete all items below. Incomplete applications will not be processed. DATE AND TIME OF RENTAL Day of Rental: Date of Event: Rental Hours: [am] [pm] to Event Hours: [am] [pm] to NOTE: "Rental Hours" must include time needed for set up and clean L INDIVIDUAL INFORMATION Name: Address: City: State: Zip Code: Telephone: (Home) (Work) (Cell) ORGANIZATION /COMPANY INFORMATION Name of Organization/Company: Contact Person: Address: City: State: Zip Code: Telephone: (Home) (Work) (Cell) 3 [am] [pm] [am] [pm] EVENT INFORMATION Describe event and activities including any entertainment: Estimated attendance: Is use of kitchen requested? YES NO Will alcohol be served? YES NO Estimated number of minors attending: Will food be served? YES NO Will alcohol be sold? YES NO APPLICANT MUST COMPLY WITH ALL ALCOHOL LICENSING REQUIREMENTS A security deposit of $ must accompany this application for events without alcohol. A security deposit of $ is required if alcohol will be served or sold. The security deposit may be paid by cask or check. Checks should be made out to the "City of ." If the check is dishonored, your event will be cancelled by the City. See the Community Center Rules and Regulations for more information concerning the security deposit. Signature of Applicant FOR CITY USE ONLY Security deposit received: $ Security deposit returned: $ L, Date Application Approved YES NO Date Retuned: LMCIT Model Community Center Rental Agreement City of , Minnesota Community Center Rental Agreement This Community Center Rental Agreement (the "Agreement ") is made between the City of , Minnesota (the "City ") and (the "User "), (collectively, the "Parties "). WHEREAS, the City owns a Community Center that it rents out to individuals or groups; and WHEREAS, the User has submitted a Community Center Rental Application (the "Application ") to the City to use the Community Center for: (the "Event "); and WHEREAS, the User's Application has been approved by the City; and WHEREAS, the City has adopted the Community Center Rental Rules and Regulations (the "Rules and Regulations ") which are attached to this Agreement and incorporated herein by reference. NOW, THEREFORE, in consideration of the mutual covenants and conditions set forth below, the Parties agree as follows: Community Center. The City rents its Community Center to the User. This Agreement [does] [does not] include use of the Community Center's kitchen. Any offices or private areas of the Community Center may not be used. 2. Term. User shall be entitled to use the Community Center from [am] [pm] on , 20 until [am] [pm] on , 20 This time period includes the time necessary for set up and clean up. 3. Rent. User agrees to pay the City the sum $ for using the Community Center. The User agrees to pay the City an additional $ for each hour or fraction of an hour the User is in the Community Center past the stated ending time of the rental in Section 2. The initial rent is due days prior to the Event, or on the date of this Agreement if less than days remain prior to the Event. Any additional rent must be paid within seven (7) days after the Event. If the Event is cancelled, the rent will be returned or kept pursuant to the Rules and Regulations. 4. Security Deposit. The User paid a security deposit of $ with the Application. The security deposit will be returned or kept pursuant to the Rules and Regulations. 5. Food. The City [does] [does not] authorize food to be served at the Event as described in the Application. 5 6. Alcohol. Alcohol [will] [will not] be served at the Event. Alcohol [will] [will not] be sold at the Event. If alcohol will be served or sold, the User agrees to comply with all liquor licensing requirements. The City reserves the right to prohibit the serving or sale of alcohol in the Community Center. The serving or sale of any alcohol is further subject to the Rules and Regulations. 7. Entertainment. The City [does] [does not] authorize entertainment to be provided as described in the Application. 8. Insurance. The User [is] [is not] required to obtain liability insurance for the Event. If insurance is required, User agrees to obtain at least the minimum coverage set forth in the Rules and Regulations. The User agree to provide a certificate of insurance to the City showing the required coverage at least seven (7) days prior to the Event and naming the City as an Additional Insured. 9. Property Damage/Missing Items. tems. The User agrees to pay the City for any physical damage to the Community Center or its contents during the Event. The User also agrees to replace or pay the cost of replacement for any missing items. 10. Indemnification. The User shall defend, indemnify and hold harmless the City and its officials, employees and agents from any liabilities, judgments, losses, costs or charges (including attorneys' fees) incurred by the City or any of its officials, employees or agents as a result of any claim, demand, action or suit relating to any bodily injury (including death), loss or property damage caused by, arising out of, related to or associated with the use of the Community Center by the User or by the User's guests or invitees, except to the extent caused by the sole negligence, gross negligence or willful misconduct of the City or its officers, employees or agents. 11. Waiver and Assumption of Risk. The User knows, understands and acknowledges the risks and hazards associated with using the Community Center and hereby assumes any and all risks and hazards associated therewith. User hereby irrevocably waives any and all claims against the City or any of its officials, employees or agents for any bodily injury (including death), loss or property damage incurred by the User as a result of using the Community Center and hereby irrevocably releases and discharges the City and any of its officials, employees or agents from any and all claims of liability. 12. Rules and Regulations. The User certifies that he or she has read the attached Rules and Regulations and agrees to be bound by the Rules and Regulations. The User shall be responsible for ensuring compliance with the Rules and Regulations by the User's guests or invitees. 13. General Provisions. A. Entire Agreement. This Agreement supersedes any prior or contemporaneous representations or agreements, whether written or oral, between the Parties and contains the entire agreement. G B. Amendments. Any modification or amendment to this Agreement shall require a written agreement signed by both Parties. C. Governing Law. This Agreement shall be governed by and interpreted in accordance with the laws of the State of Minnesota. D. Captions. Section headings contained in this Agreement are included for convenience only and form no part of the Agreement between the Parties. E. Waiver. The waiver by either party of any breach or failure to comply with any provision of this Agreement by the other party shall not be construed as, or constitute a continuing waiver of such provision or a waiver of any other breach of or failure to comply with any other provision of this Agreement. F. Savings Clause. If a court finds any portion of this Agreement to be contrary to law or invalid, the remainder of the Agreement will remain in full force and effect. IN WITNESS WHEREOF, the Parties caused this Agreement to be approved on the dates below. By signing this agreement, I declare that I have read, understand and agree to all of the terms and condition of this Agreement. User Date: The City Council of , Minnesota duly approved this Agreement on the day of , 20 By: Its Mayor And: Its City Clerk 7 LMCIT Model Community Center Rental Rules and Regulations City of , Minnesota Community Center Rules and Regulation The City of , Minnesota (the "City ") has adopted the following Community Center Rental Rules and Regulations concerning the rental of the City's Community Center to a member of the public or a group (the "User ") for an "Event." These Rules and Regulations will be incorporated by reference into any contract between the City and a User. Reserving the Community Center. To reserve the Community Center, the User must submit a Community Center Rental Application (the "Application ") to the City Clerk at least days prior to the Event. Applications will not be accepted more than one year in advance of the Event. Applications will be accepted during the City's regular business hours. 2. Community Center Rental Agreement. After the City has approved an Application, the User must enter into a written Community Center Rental Agreement (the "Agreement ") with the City. 3. Security Deposit. A security deposit of $ must accompany the Application if no alcohol will be served at the Event. A security deposit of $ must accompany the Application if alcohol will be served at the Event. The deposit will be returned if the Application is denied or if the Event is cancelled for any reason by the City or the User. If the Application is approved, the deposit will be returned to the User within fifteen (15) days after of the Event if there is no damage to the Community Center or its contents. The City may withhold a portion or all of the deposit if the User does not adequately clean the Community Center following the Event. The amount of the deposit does not limit the liability of the User for any damage or loss caused by the User or the User's guests and invitees. 4. Rental Fee. The City charges the following rental fees for use of the Community Center: • Flat fee for 3 hours (under 50 people) -- $ , $ for each additional hour (or fraction of an hour) • Flat fee for 3 hours (over 50 people) -- $ , $ for each additional hour (or fraction of an hour) • Use of Kitchen -- $50 The rental hours include the time necessary for set up and clean up. If the Community Center is available, the City, in its sole discretion, may allow the User to set up the day before the Event. The rent is due at least days prior to the Event, or on the date of the Agreement if less than days remain prior the Event. If the User remains in the Community Center past the ending time stated in the Agreement, the additional rent must be paid within seven (7) days after the Event. 5. Priority of Use. The City shall have first priority for all governmental activities. The priority for all other uses shall be determined on a first -come, first - served basis. 6. Kitchen/Food. Users may provide their own food and beverage or utilize a professional caterer. Use of the kitchen requires an additional fee as set forth in Section 4. If the kitchen is used, all dishes, pots, pans, glassware, silverware and other utensils must be washed, dried and returned to their original location. 7. Cancellation/Refund Policy. For cancellation requests received by the City at least days prior to the Event date, no rental fee shall be due. For cancellation requests received less than days prior to the Event date, one -half of the rental fee shall be due. All cancellations must be submitted to the City Clerk in writing. The City reserves the right to cancel the Event. If the City cancels the event, the User shall be entitled to a full refund of any rent paid. Any refund of the rental fee shall be paid to the User within fifteen (days) of the cancellation date. 8. Maximum Capacity. The maximum capacity of the Community Center is persons. Under no circumstance shall the number of persons at an Event exceed the maximum capacity. 9. Alterations. The User shall not make any alterations to the Community Center without the written consent of the City. Alterations include any items that shall be hung, glued, taped or in any other way affixed to the walls, ceiling, floor, windows or light fixtures of the Community Center. 10. Building Access. The Community Center will be available for access at the time reserved and keys will be available at City Hall the day before the Event. If the Event is on a Saturday or Sunday, keys must be picked up no later than 4:30 p.m. on the Friday before the Event. The User shall ensure that everyone is out of the building before leaving and is responsible for locking the Community Center following the Event. 11. Access by City. The User shall permit the City's officials, employees or agents to have access and to enter the Community Center at any time during the Event. 12. Designated Area. Only the area designated in the Community Center Rental Application may be used. Any offices or other private areas are off limits. 13. Clean Up. The User is responsible for leaving the Community Center in as good or better condition than found. All tables and chairs must be returned to their original position. All floors must be swept and mopped. Cleaning supplies are in the janitorial closet. The User must empty all garbage into the dumpster behind the Community Center. 14. Entertainment. All entertainment must be pre- approved by the City. D 15. Security. All Events shall be operated and supervised to the satisfaction of the City. The City may require, as a condition of approval of the Application, that one or more security guards be present at the Event. 16. Minors. If persons under age 18 will be present at the Event, there must be at least one adult present for every minors. 17. Admission Fee. The User may not charge an admission fee, sell tickets or solicit donations at the Community Center without the express written permission of the City. 18. Smoking. Smoking in the Community Center is prohibited at all times. 19. Law /Ordinances. The User must comply with the laws of the State of Minnesota and City ordinances. The City has the right to terminate use of the Community Center during any Event if the User violates any State laws or City ordinances. All fees shall be forfeited when an Event is terminated for this reason. 20. Alcohol Policy. The possession, use or sale of alcoholic beverages is permitted in the Community Center only under the following conditions: • Alcohol use is limited to beer, wine and champagne. Kegs are not allowed. • A liquor license must be obtained prior to the Event if alcohol is served or sold. • The User must have adequate procedures in place to ensure that no one under the age of 21 is served alcohol and to ensure that no one is served alcohol in an amount to cause intoxication. • The serving of alcohol must end at least one (1) hour prior to the end of the Event. • "Bring Your Own Bottle" functions are prohibited. 21. Insurance Requirements. The City, in its discretion, may require the User to obtain liability insurance for any. If liability insurance is required, the following requirements apply: • $1,000,000 minimum • Insurance shall cover liability for injury death and property damage including coverage for alcohol related claims. • The insurance policy must be issued by an insurance company licensed to do business in Minnesota acceptable to the City. • The City must be named as an "Additional Insured" on the policy. • At least seven (7) days prior to the Event, the User must give to the City a certificate of insurance showing the required coverage. 22. Restricting Use. The City Clerk shall have the authority, subject to appeal of the City Council, to prohibit or limit use of the Community Center by a particular User based upon knowledge that the User has caused damage to other public facilities or when disruption, damage, theft or other unfavorable history is recorded from previous use of the Community Center. 10 23. No Discrimination. The City does not deny access to the Community Center on the basis of race, religion, sex, creed, age, sexual orientation or national origin. Allowing any group to use the Community Center does not imply endorsement of a group's views by the City. 24. Accidents /Damage. Any accidents or damage to the Community Center must be reported to the City Clerk following the Event. 25. Personal Property. The City will not be responsible for any personal property belonging to the user or the user's guests or invitees. CLAIMS LISTING CHECK RANGE: 18590 - 18636 Agenda Item 13 a -c. Council Meeting Date: 5126/2011 Prepared By: jheinecke Agenda Item: 13a. FUND #500 Escrow Claims Paid to Amount Project name Landform 143.75 Blocks & Rocks 10 -012 Landform 11:5.00 Patnode Topography 11 -001 Landform 230.00 AT &T 11 -002 Landform 230.00 AT &T 11 -003 Total 718.75 CITISTREET- DEFERRED COMP 3,12423 519111 Total Fund #500 1,46224 519/11 (See attached Check Detail Register) Agenda Item: 13b. Building inspection Claims Paid To Amount MnSpect 5151.44 Total Building Inspections Claims (See attached Check Detail Register) Agenda Item: 13c. All Other Claims (See attached Check Detail Register) Total of Auto Deductions TOTAL EXPENDITURES FOR APPROVAL Auto Deductions I Electronic Fund Transfer I Other Disbursements Date Paid to Amount 515/11 THE HARTFORD 317.40 515111 NET PAY 27,266.43 516111 PAYROLL TAXES 9,414.39 5/6/1.1 PAYCHEX FEE 200.58 516111 PERA 7,429.61 5/9111 CITISTREET- DEFERRED COMP 3,12423 519111 CITISTREET- HEALTH SAVINGS 1,46224 519/11 US BANK -HSA 1,383.84 Total 50,598.72 $ 718.75 $ 5,151.44 $ 98,749.54 50,598.72 $ 155,218.45 HACity Hall Information\CITY GOVERNMENT1Council, Commissions & Committees\Council Information\Council Claims12011 Claims.xls CITY OF CORCORAN 05/19/11 11:38 AM Page 1 Check Detail Register@ May 2011 Check Amt Invoice Comment 10100 Farmers State Bank Paid Chk# 0185904 5/26/2011 3D SPECIALTIES E 100- 43100 -417 Uniforms $135.67 435875 VEST YELLOW Total 3D SPECIALTIES $135.67 Paid Chk# O'i8591 5!2612011 ADAMS PEST CONTROL, INC. E 100 - 41941 -210 Operating Supplies (GENERAL) $80.16 644776 Pest Control Quarterly Service Total ADAMS PEST CONTROL, INC. $80.16 Paid Chk# 0185927— 5/26/2011 ADVANCED DRAINAGE SYSTEMS E 100 -43100 -229 Culverts $1,9_90.25. 15202213 SUPPLIES Total ADVANCED DRAINAGE SYSTEMS $1,990.25 Paid Chk# 018593 5/26/2011 BUDGET LIGHTING INC. E 100- 41941 -210 Operating Supplies (GENERAL) $154.97 500962 CITY HALL LIGHTS E 100 - 41941 -210 Operating Supplies (GENERAL) $30.79 501404 CITY HALL LIGHTS Total BUDGET LIGHTING INC. $1$5.76 Paid Chk# 018594 5/26/2011 BURNS RYAN E 204- 42100 -210 Operating Supplies (GENERAL) $339.99 051611 FIREARMS SAFETY GUN LOCKS Total BURNS RYAN $339.99 Paid Chic# 018595 5/26/2011 BUSINESS FORMS & ACCOUNTING E 100 - 41941 -210 Operating Supplies (GENERAL) $172.93 44140 Check Supplies Total BUSINESS FORMS & ACCOUNTING $172.93 Paid Ghk# E 100- 42100 -200 Office Supplies (GENERAL) $106.16 051811 OFFICE SUPPLIES E 100 -42100 -200 Office Supplies (GENERAL) $10.70 051811 BATTERIES E 100 - 42100 -208 Training and Instruction $15.00 051811 COMPLIANCE CHECKS Total CASH $131.86 Paid Chk #0 ?8597,,,x,n... 5/26/201 �,,,,v ,,C DIN GOVERNk .a MENT E 100-41951-207 Computer Supplies $32.74 XGS7186 7 PORT USB HUB E 100- 41941 -210 Operating Supplies (GENERAL) $19.96 XGX2739 CAMERA SUPPLIES E100-41920-210 Operating Supplies (GENERAL) $19.96 XGX2739 CAMERA SUPPLIES E 100 - 41951 -207 Computer Supplies $62.26 ...................... XHM5184 WIRELESS PRESENTER PPT CLICKER Total CDW GOVERNMENT $134.92 Paid Chk# 018598 5/26/2011 CENTERPOINT ENERGY HOUSTON E 100- 41941 -380 Utility & Services (GENERAL) $30.09 050511 NATURAL GAS E 100- 45200 -380 Utility & Services (GENERAL) $54.37 050511 NATURAL GAS 1111.— .. ....... ..... .......... . Total CENTERPOINT ENERGY HOUSTON $84.46 E 100- 42100 -223 B Building Repair Supplies $ CITY OF CORCORAN 05119/11 11:38 AM Page 2 *Check Detail Register@ May 2011 Paid Ghk #F 018605 5/26/2011 DONAHUE, DANIEL E 100 - 41300 -208 Training and Instruction Check Amt Invoice Comment E 100- 41941 -210 Operating Supplies (GENERAL) $35.02 470644266 City Hall Scraper Mat E 100 - 43100 -210 Operating Supplies (GENERAL) $51.30 470644267 PW Towels E 100 -43100 -417 Uniforms $89.72 470644268 PW Uniforms E 100 -41300 -208 Total CINTAS - 470 $349.33 ........... 2011 EFFECTIVE MGMT PROGRAM Paid Chk# 018600 m .5/26/2011 COMMERCIAL ASPHALT COMPANY $76.89 E 100 -43100 -233 Asphalt Maint/Patching $228.05 NP1786 ASPHALT Total COMMERCIAL ASPHALT COMPANY $228.05 Motor Vehicles $22,501.64 Paid Chk #018601 5/26/2011 COMMUNITY MEDIATION SERVICES E 100 -41900 -433 Dues and Memberships $1,700.00 316 2011 MEDIATION SERVICES Total COMMUNITY MEDIATION SERVICES $1,700.00 Paid Chk# 018602- 5126/2011 -- COORDINATED BUSINESS SYSTEMSN1`.�� $516.76 E 100-42100-200 Office Supplies (GENERAL) $112.64 CNIN070838 Copier #2050 Total COORDINATED BUSINESS SYSTEMS _ ._ ........................ ..... $112.64 E 100- 42102 -131 Employer Paid Health Paid Clik# 018603 5/26/201 1 7 COUNTRYSIDE C--O--V,- E__R EMPLOYER PAID HEALTH E 100- 43100 -131 E 100- 43100 -220 Repair /Maint Supply (GENERAL) $403.99 051711 VEHICLE PARTS - REPLACE BURN TRUCK $2,485.82 Total COUNTRYSIDE COVERS ............... $403.99 E 100- 41300 -131 Employer Paid Health $1,090.46 37370529 EMPLOYER PAID HEALTH G 100 -20205 Reimbursements E 100 - 45200 -210 Operating Supplies (GENERAL) $58.78 211470 WEED KILLER PLAYGROUND E 100 - 45200 -221 Maintenance Projects $3,566.95 21163 FERTILIZER Total CROP PRODUCTION SERVICES $3,625.73 Paid Ghk #F 018605 5/26/2011 DONAHUE, DANIEL E 100 - 41300 -208 Training and Instruction $388.42 051911 MGMA CONFERENCE E 100- 41300 -210 Operating Supplies (GENERAL) $68.34 051911 MILEAGE MCMA CONFERENCE Total DONAHUE, DANIEL $456.76 E 100 -41300 -208 Training and instruction $76.89 P11013B 2011 EFFECTIVE MGMT PROGRAM Total DONALD SALVERDA & ASSOC $76.89 "PaidChk' r018607. 5126'12011 "9G1zRIIIERFDRD E 416 - 42100 -550 Motor Vehicles $22,501.64 46012 2011 FORD CROWN VIC SQUAD Total ELK RIVER FORD $22,501.64 Paid Chk# 018608 HEALTH PARTNERS E 100-41400-131 Employer Paid Health $516.76 37370529 EMPLOYER PAID HEALTH E 100 -43100 -131 Employer Paid Health $3.00 37370529 EMPLOYER PAID HEALTH E 100- 42102 -131 Employer Paid Health $95.40 37370529 EMPLOYER PAID HEALTH E 100- 43100 -131 Employer Paid Health $5,654.88 37370529 EMPLOYER PAID HEALTH E 100- 42100 -131 Employer Paid Health $2,485.82 37370529 EMPLOYER PAID HEALTH E 100- 41300 -131 Employer Paid Health $1,090.46 37370529 EMPLOYER PAID HEALTH G 100 -20205 Reimbursements $367.05 37370529 EMPLOYER PAID HEALTH E 100- 42100 -131 Employer Paid Health $367.05 37370529 EMPLOYER PAID HEALTH CITY OF CORCORAN 05/19/11 11:38 AM Page 3 Check Detail Register@ May 2011 Check Amt Invoice Comment Total HEALTH PARTNERS $10,580.42 Paid Chk# 018609 5/26/2011 HENN CTY INFO TECH E 100 -42100 -323 Radio Units $746.07 110438008 RADIO LEASE E 100 -43100 -210 Operating Supplies (GENERAL) $112.00 110438099 RADIO ADMIN FEE Total HENN CTY INFO TECH $858.07 Paid Chk# 01861q ,5126/2011 LAKES -GAS E 10D -43100 -223 Building Repair Supplies $799.63 39147 PROPANE ...... 7 _...._... ..... . Total LAKES GAS COMPANY 99.63 "Paid —Ch k# 018611-5126/2 111 E 100- 41910 -300 Professional Srvs (GENERAL) G 500 -20268 Blocks & Rocks 10 -012 E 100- 41910 -300 Professional Srvs (GENERAL) E 100 - 41910 -300 Professional Srvs (GENERAL) G 500 -20269 Patnode Topography G 500 -20270 AT &T 11 -002 G 500 -20274 AT & T 11 -003 Total LANDFORM Paid.: Chk# 1018812 ..,.�r U512612011 ��,�MAPLE GROVE, $4,919.76 20109 ORDINANCE UPDATES $143.75 20109 PLANNING $287.50 20109 PUBLIC WORKS PROJECT $2,485.38 20111 CITY MEETINGS $115.00 20111 PLANNING $230.00 20111 PLANNING $230.00 20111 PLANNING $8,411.39 $340.75 E 100 -43100 -300 Professional Srvs (GENERAL) $2,100.00 12750 STREET MAINTENANCE APPALOOSA WOODS Total MAPLE GROVE, CITY OF $2,100.00 4Paid Cfik #n 018613 Ti—M' ARTIN ^MARIETTAAGGRI GATES --,W—_. - -- — _._..,..,,. .. ,..w . E 100 - 43100 -232 Gravel $476.27 9345476 CA -1 E 100-43100-232 Gravel $184.51 9369775 114 W CHIP & CLASS 5 Total MARTIN MARIETTA AGGREGATES $660.78 E 100 -43100 -381 Street/Signal Lights $242.47 3757 SIGNAL LIGHT Total MEDINA, CITY OF $242.47 E 100 -45200 -210 Operating Supplies (GENERAL) $157.66 A43650 Portable Biffs -City Park West E100-45200-210 Operating Supplies (GENERAL) $57.90 A43675 Portable Biffs -Lions Field E100-45200-210 Operating Supplies (GENERAL) $57.90 A43676 Portable Biffs - Meister /Schneid E204-42100-210 Operating Supplies (GENERAL) $67.29 A43843 FSA OPERATING SUPPLIES Total MINI BIFF, LLC $340.75 Paid Chk# 018616 5!2612011 MINNESOTA DEPT OF HEALTH E 100 - 41941 -210 Operating Supplies (GENERAL) $35.00 12162 State Hospitallty Fee Total MINNESOTA DEPT OF HEALTH $35.00 E 100 -43100 -210 Operating Supplies (GENERAL) $30.00 B42ABR00245 STATE PERMIT Total MN DEPT OF LABOR & INDUSTRY $30.00 CITY OF CORCORAN 05119111 11:38 AM Page 4 *Check Detail Register@ May 2011 Check Amt Invoice Comment Paid C k# 018618 5/26/2011 MINSPECT E 100-42400-300 Professional Srvs (GENERAL) $5,151.44 5242 APRIL 2011 Total MNSPECT $5,151.44 'gaidChk# OiEd'g'-5126/-Z1f---RW6T—OR—O"L-A—S,O—LUT—IONS —INC E 100-43100-220 Repair/Maint Supply (GENERAL) $1,470.53 13839696 REPLACEMENT RADIO Total MOTOROLA SOLUTIONS INC $1,470.53 Paid Chk# 018620 W 5/2612011 NAPA AUTO PARTS - CORCORAN E 100-42100-220 Repair/Maint Supply (GENERAL) $6.18 791590 HEADLAMP SQUAD 549 Total NAPA AUTO PARTS - CORCORAN $6,18 Paid 15W i 621 5/2612011 NORTHLAND SECURITIES INC E 401-41900-300 Professional Srvs (GENERAL) $1,920.00 2628 FINANCIAL PLANNING Total NORTHLAND SECURITIES INC $1,920.00 E 100-41941-200 Office Supplies (GENERAL) $181.84 562900938001 GENERAL SUPPLIES E 100-41941-200 Office Supplies (GENERAL) $5.25 562901140001 GENERAL SUPPLIES 11-..1.-...1.1.....1 .. ..... .... Total OFFICE DEPOT $187.09 Paid Chk#f 018623n 5/26/2011 OSI ENVIRONMENTAL, INC. E 100-43100-220 RepairlMaint Supply (GENERAL) $1,240.00 2031566 VAC TRUCK/OPERATOR/PRODUCT Total OSI ENVIRONMENTAL, INC, . .... ... ... ............ ... ...... .. ... . $1,240.00 E 100-41920-210 Operating Supplies (GENERAL) M—A—LONEY, Office Supplies (GENERAL) E 100-41600-300 Professional Srvs (GENERAL) $27.00 47511 APRIL 2011 Total RATWIK, ROSZAK & MALONEY, P.A. $27.00 E 100-45200-210 Operating Supplies (GENERAL) $74.01 1069142 PARTS Total SCHARBER & SONS $74.01 SPINAL REHAB CENTER E 100-43100-210 Operating Supplies (GENERAL) $128,00 050211 SCREEN] NG-BECHTOLD rotal ST MICHAEL SPINAL REHAB CENTER $128.00 �R "6'f- iwi 60 5/26/2011 STEELMAN, PAULA E 100-42102-130 Employer Paid FSA $350.00 2011FSA 2011 REIMBURSEMENT Total STEELMAN, PAULA $350.00 Paid Chk# 018628 �� —REI&HER'S POLICE EQUIPMENT E 100-42100-220 Repair/Maint Supply (GENERAL) E 100-421 OD -210 Operating Supplies (GENERAL) E 100-42100-209 Police Reserves E 100-41920-210 Operating Supplies (GENERAL) E 100-41941200 Office Supplies (GENERAL) F 100-42100-209 Police Reserves E 100-42100-209 Police Reserves ($73.02) CM249020 $26.71 1830271 $136.91 1833776 $29.91 1833803 $29.92 1833803 $11.99 1836215 $32.05 1836486 SQUAD MIRRORS SILHOUETTE TARGETS HOCHSTETLER CAMERA CASE PW CAMERA CASE KIEFFER KIEFFER CITY OF CORCORAN 05/19/11 11:38 AM Page 5 *Check Detail Register© May 2011 Check Amt Invoice Comment Total STRETCHER'S POLICE EQUIPMENT $194.47 Paid Chk# 018629 5/26/2011 SUN PRESS &NEWSPAPERS E 100- 41941 -352 General Notices and Pub Info $51.21 1317361 SWPPP PUBLIC HEARING Total SUN PRESS & NEWSPAPERS $51.21 Paid Chk# 018630 - 5/26/2011 "� TOWMASTER E 100 - 43100 -220 Repair /Maint Supply (GENERAL) $160.20 329690 PARTS E 100- 45200 -380 Total TOWMASTER $160.20 050911 BALLPARK Paid Chk# 018631 5/26/2011 WASTE MANAGEMENT $12.15 050911 75TH AVE & HWY 116 E 100- 43232 -300 Professional Srvs (GENERAL) $5,888.20 596158815933 RECYCLING SCHOOL PROPERTY Total WASTE MANAGEMENT $5,888.20 $51.02 050911 Paid Chk# 018632 5!2612011 WENCfC ASSOCIATES, Utility & Services (GENERAL) $7.96 E 100-43170-300 Professional Srvs (GENERAL) $915.40 Utility & Services (GENERAL) 2030 COMP PLAN EDITING E 100-43170-300 Professional Srvs (GENERAL) $1,028.14 1101393 CITY TRAFFIC ITEMS E 100-43170-300 Professional Srvs (GENERAL) $2,280.80 1101393 MUNICIPAL STATE AID E 100 -43170 -300 Professional Srvs (GENERAL) $2,612.20 1101393 STORMWATER/WCA GENERAL TASKS E 100 -43170 -300 Professional Srvs (GENERAL) $228.00 1101393 COUNCIL MEETINGS E 100- 43170 -300 Professional Srvs (GENERAL) $468.46 1101393 GENERAL MEETINGS E 100 -43170 -300 Professional Srvs (GENERAL) $347.00 1101393 PLANNING E 100- 43170 -300 Professional Srvs (GENERAL) $8,705.56 1101395 PUBLIC WORKS FACILITY E 401 -41900 -300 Professional Srvs (GENERAL) $10,081.69 1101395 SEWER AND WATER UTILITY PROJECT Total WENCK ASSOCIATES, INC. $26,667.25 Total WRIGHT HENNEPIN ELECTRIC E 100 -45200 -380 Utility & Services (GENERAL) $10.26 050911 8200 COUNTY RD 116 E 100- 45200 -380 Utility & Services (GENERAL) $105.50 050911 BALLPARK E 100- 45200 -380 Utility & Services (GENERAL) $12.15 050911 75TH AVE & HWY 116 E 100-41941-380 Utility & Services (GENERAL) $21.00 050911 SCHOOL PROPERTY E 100 -43100 -381 Street/Signal Lights $51.02 050911 CTY RD 10/CTY RD 116 SIGNAL E 100 - 42100 -380 Utility & Services (GENERAL) $7.96 050911 SIREN MAPLE HILL E 100- 42100 -380 Utility & Services (GENERAL) $8.92 050911 CIVIL DEFENSE SIREN E 100- 43100 -381 StreetlSignal Lights $20.11 050911 Co Rd 10 & 50; 7700 E 100-41941-380 Utility & Services (GENERAL) $1,449.83 050911 8200 COUNTY RD 116 E 100 -42100 -380 Utility & Services (GENERAL) $123.33 050911 6510 CTY RD 1161SIREN 150 -1680 E 100- 43100 -381 StreetlSignal Lights $12.15 050911 Co Rd 10 & Maple Hill: 7300 E 100 -43100 -381 StreetlSignal Lights $20.11 050911 Co Rd 10 & Treptaus: 7400 E 100 -43100 -381 Street/Signal Lights $20.11 050911 Co Rd 10 & St Thomas: 7500 E 100 -43100 -381 StreetlSignal Lights $20.11 050911 Co Rd 10 & Stanchion: 7600 E 100- 43100 -380 Utility & Services (GENERAL) $736.29 050911 PUBLIC WORKS Total WRIGHT HENNEPIN ELECTRIC $2,618.85 Paid C—h 018634 Y E 100 -431OD -381 Street/Signal Lights $24.59 050311 Street Lighting Total KCEL ENERGY $24.59 Paid Chk# 018635 5l2612D11 YDCUM OIL COMPANY INC CITY OF CORCORAN 05/19/11 11:38 AM Page 6 'Check Detail Register@ May 2011 Check Amt Invoice Comment E 100-42100-212 Motor Fuels $813.28 434068 SQUAD FUEL E 100- 43100 -212 Motor Fuels $712.64 434069 DIESEL FUEL Total YOCUM OIL COMPANY INC $1,525.92 E 100- 41941 -210 Operating Supplies (GENERAL) $165.25 57415262 SUPPLIEW Total ZEP SALES & SERVICE $16525 10100 Farmers State Bank $104,619.73 Fund Summary 10100 Farmers State Bank 100 GENERAL FUND $68,990.37 204 FIREARMS SAFETY $407.28 401 TAX INCREMENT FINANCING $12,001.69 416 CAPITAL - EQUIPMENT CERTS $22,501.64 500 ESCROW HOLDING FUND $718.75 $104,619.73 City of Corcoran Consultant Summary 5/2612011 Name Invoice Date Check # Amount Due Landform 05/05/11 18611 8,411.39 M N S pect 05/01/11 18618 5,151.44 Northland Securities 05/01/11 18621 1,920.00 Ratwik, Roszak & Malone 05/01/11 18624 27.00 Wenck Associates 05/01/11 18632 26,667.25 Total 42,177.08 HACity Hall lnformation\CITY GOVERNMENTICouncil, Commissions & Committee s\CoundI Information\Council Claims12011 Claims.xls City of Corcoran 8200 County Road 116 Corcoran, NIN 55340 Outside Services A N 0, F O R M Moo 20109 05/05/2011 Payee Invoice Unit Rate Qty Amount Lindahl, Kendra Mileage .51 55.00 $32.26 Total Outside for $32,26 Total Charges for $32.26 DZS - Definitions to Zoning Standards Professional Services Employee Hours Rate Amount Lindahl, Kendra 1.00 115.00 $115.00 Total Professional Services for DZS $115.00 Total. Charges for DZS - Definitions to Zoning Standards $115.00 IBS - Inconsistencies in Building Standards Professional Services Employee Hours Rate Amount Lindahl, Kendra 5.50 115.00 $632.50 Total Professional Services for IBS $632.50 Total Charges for IBS - Inconsistencies in Building Standards $632.50 Project COR10008.GRN City of Corcoran Projects ME - Meetings Professional Services 20109 Employee Hours Rate Amount Lindahl, Kendra 6.00 115.00 $690.00 Total Professional Services for ME $690.00 Total Charges for ME - Meetings $690.00 NM - New Mixed Use Zoninq Districts Professional Services Employee Hours Rate Amount Lindahl, Kendra 2.25 115.00 $258.75 Total Professional Services for NM $258.75 Total Charges for NM - New Mixed Use Zoning Districts $258.75 PT - P &T Plan Update & Maps Professional Services Employee Hours Rate Amount Lindahl, Kendra .50 115.00 $57.50 Total Professional Services for PT $57.50 Total Charges for PT - P &T Plan Update & Maps $57.50 RZ - Revise Zoninq Districts to Reflect Professional Services Employee Hours Rate Amount Lindahl, Kendra 26.75 115.00 $3,076.25 Total Professional Services for RZ $3,076.25 Total Charges for RZ - Revise Zoning Districts to Reflect $3,076.25 ZM -Zoning Map U date Professional Services Employee Hours Rate Amount Lindahl, Kendra .50 115.00 $57.50 Total Professional Services for ZM $57.50 Total: Charges for ZM - Zoning Map Update $57.50 Total Charges for .002 - Ordinance Updates Page 2 of 3 Project COR10008.GEN City of Corcoran Projects 20109 s k��Sii�lk�"�ii ��:t���ri�;�v�'��,i, :z �z �:r.z _i•t,, .�;. �sY. rs'8.�ax suti�., ..�... ",.- It }��, arts}` xYi1\ SY4. htY. �. ��i�s�.,, uuv�sk} ts1S: #t.���ate.MS,,��`�t��k��k; 30 - Review Application Professional Services Employee Hours Rate Amount Lindah €, Kendra 1.25 115.00 $143.75 Total Professional Services for 30 $143.75 Total Charges for 30 - Review Application $143.75 Total Charges for 10.012 - Blocks N Rocks [UP /Site Plan for outside storage (city $143.75 file 10 -012) 90 - Reports /Presentation Professional Services Employee Hours Rate Amount Lindahl, Kendra 2.50 115.00 $287.50 Total Professional Services for 90 Total Charges for 90 - Reports /Presentation Total Charges for 10.015 - Corcoran Public Works Project ,ocar.a� pco r .au $287.50 Invoice Amount $5,351.01 Page 3 of 3 Bill Revipw Report - Landform Professional Services As of Saturday, Apra? 30, 2011 Project COR10008.GEN City of Corcoran ProFects Client City of Corcoran 8200 County Road 116 Corcoran MN, 55340 Billing Description P.O. i# Prin. Lazar, Darren B P.M. Lindahl, Kendra Unbilled Detail mate Hrs /Units COR10408.GEN- .002 -98 Expenses ��t.� of- Ct�ntrab��,0. u!� rants Exp Code; Reimb Project Mileage 3U0 Lindahl, Kendra 4/712011 3800 Total Out -of -Contract Consultants .._ 38.00 COR10008.GEN- .002 -DDS Definitions to Zoning Standards LLpbor Rate Markup Hold Charge 0.00 22.29 0.00 22.29 0.51 0.00 22.29 Lindahl, Kendra 4/25/2011 1,00 115.00 draft for May 5 0.00 115.00 Total Labor 1,00 0.00 COR10008.GEN•.002 -lBS Inconsistencies in Building Standards 0.00 8.97 �3t�t -of- contract Consult n #s 9.97 Exp Code, Reitmb Project.Mileage . 17.00 Lindahl, Kendra 412712011 1:.00 0.51 Total Out- of-Contract Consultants 17.00 Labor Lindahl, Kendra 41/412099 3.00 115.00 ordinance update discussion with Jeff Carson and Judd Burkart from LMC about building maferialslvost devetopment tour info to drop box for ban to use. Lindahl, Kendra 4125/2011 1 00 115.00 update for May 5th Dndahl, Kendra 412712011 1.50 115.00 meeting Mth Attorney, Clan D., Mayor, Chair Hank, Kohnen to discuss performance standards Total Labor 5-55 COR10008,GEN- .002 -ME Meetings Lindahl, Kendra rneeting with Chair Hank and PC meeting Lindahl, Kendra 417111 meating not-es tor °Dan 51512011 10:55;07 AM Labor 4171`2011 5.50 115.00 41&2011 0.50 115.00 Total Labor 6.45 0.00 22,29 0.00 115.00 0.00 115.00 0.00 115.00 0.00 642.47 0.00 8.97 0.00 9.97 0.00 9.97 0.00 345.00 0.00 115.00 0.00 172.50 O:QO 632.50 0,00 690.00 0.00 632.50 0.00 `7.50 0.00 690.00 Bill Review Report - Landforrn Professional Services As of Saturday, April 30, 2011 COR10008.GEN- .002 -NM New Mixed Use Zoning Districts 0.00 254.75 abor Lindahl, Kendra 411812011 0.25 115.00 0.00 2875 gnat Genera} Mixed Use District from Tina Lindahl. Kendra 412612011 2.00 115.00 0.00 230.00 gat from Caul language from Bonestroo and add to documents Total Labor 2.25 0.00 258.75 CORI000i8.GEN- .002 -PT P &T Plan Update & Maps 0.00 57.50 Labor Lindahl, Kendra 4115,'2011 0.50 115.00 0.00 57.50 phone call from Shen€ Buss with questions about land values in and out cf MUSAIquestions about existing park ded. ordinance and Draft Camp Plan 3oka €Labor 0.50 0.00 57.50 COR10008,GEN- ,002 -RZ Revise Zoning Districts to Reflect 0.00 3,076.25 L_gbor Undaht, Kendra 41412011 4.00 115.00 000 460.00 prepare materials for PC meeting Lindahl. Kendra 4/612011 2.00 115,00 17.00 230.00 meeting prep /paWerpoint Lindahl, Kendra 41712011 2.00 115-00 0.00 230.00 powerpointl meeting prep Lindahl, Kendra 411212011 0.25 115.00 0.00 28.75 email to city afforney about metal buildings Lindahl, Kendra 4/1512011 3.00 115.00 0.00 345.00 revisions to ordinance based on April 7th PC meeting /draft meeting notes for team for minutes Lindahl, Kendra 412512011 4.00 115.00 0.00 460.00 revisions for May 5 Lindahl, Kendra 4/26t2 011 7.00 115.00 0.00 805.00 revise ordinance wilh PC comments and prepare spreadsheets Lindahl, Kendra 4/27/2011 4.50 115.00 0.00 517.50 staff report gather attachements and send to city with agenda Total Labor 2675 0.010 3,076,25 COR10008.GEN•.002-ZM Zoning Map Update 0.00 57.50 Lindahl, Kendra 411912011 0.50 115.00 000 57.50 coordinate with Bonestroo on map revisions Total Labor 0.56 0.00 57.50 COR10008.GEN- 10.012 -30 Review Appkation 0.00 143.75 Labor Lindahl, Kendra 41121201 = 0.25 115,00 0.00 2815 additional information submittal -- review and send to city for fife Lindahl, Kendra 412112011 1.00 115.00 0.00 115.00 review application and send complete letter Tota( Labor 1 -25 0.00 143.75 5/512011 10:55:07 AM Bit, Revie.w Report - Landform Professioiial Services A-- Of S'a v d ay. AP i 31,�. L,?O, I, Ck/ :&I. h vV b., T t,nd,�Wl, Kendra Ke lda fi a,-,.-:f City of Corcoran 8200 County Road 116 Corcoran, MN 55340 L. A N D F 0 R M 1 SM 7 20111 05105/2011 30 - Review Application Professional Services Employee Hours Rate Amount Lindahl, Kendra 1.00 115.00 $115.00 Total Professional Services for 30 $115.00 Total Charges for 30 - Review Application $115.00 Total Charges for .01 - Patnode Wetland & Topo Waiver (City file 11-001) $115.00 30 - Review Application Professional Services Employee Hours Rate Amount Undahl, Kendra 2.00 115.00 $230.00 Total Professional Services for 30 $230-00 Total Charges for 30 - Review Application $230.00 Total Charges for .02 - AT&T Antenna at 7205 CR 101 (city file 11 -002) $230.00 Project COR11009.GEN Corcoran Planning Services: General 20111 .�! t r� 30 - Review Application Professional Services Employee Hours Rate Amount Lindahl, Kendra 2.00 115.00 $230.00 Total Professional Services for 30 $230.00 Total Charges for 30 - Review Application $230.00 Total Charges for .03 - AT &T Antenna at 23376 CR 10 (city file 11 -003) $230.00 Professional Services Employee Hours Rate Amount Lindahl, Kendra 21.00 115.00 $2,415.00 Total Professional Services for $2,415.00 Total Charges for $2,415.00 Total Charges for 90 - City Business $2,415.00 Outside Services Payee Invoice Unit Rate Qty Amount Lindahl, Kendra Total Charges for 99 - City Expenses Invoice Amount Mileage .51 120.00 Total Outside for $70.38 Total Charges for $70.38 $70.38 $3,060.38 Page 2 of 2 Bill Review Report - Landform Professional Services As of Saturday, April 30, 2011 Project COR11009_GEN Corcoran Planning Services: Genera I Client City of Corcoran P.Q. # 8200 County Road 116 Prin, Lazan, Darren B Corcoran PAN, 55340 P.M. Lindahl, Kendra Billing Description Unbilled Detail COR11009,GEN- ,01 -30 Review Application Lindahl, Kendra review application and send incomplete letter, Date Hrs!Units Rate Markup Laf�or 412812011 1.00 115.00 Total Labor 1.00 COR! 1009.GEN- ,02 -30 Review Application Iakpf Lindahl, Kendra 41151201' 0.50 115.00 pick up application at City Ha." and scat up project Lindahl, Kendra 4i28i2011 1.50 115.00 review application and talk to Steve because he has the wrong Plt7 on the app icatian. Prepare approval letter Total Labor 2.00 COR11009.GEN- .03 -30 Review Application Lindahl, Kendra pick up fife at city hall and set up file Lindahl, Kendra review application and prepare approval letter Labor 411512011 0.50 115 -00 41`26,2011 1.50 115.00 Total Labor 2.130 COR11009.GEN -90 City Business LW?.Q-r Lindahl, Kendra 4,112011 3.00 115.00 meeting with Dan to discuss mist issues, re vie 6v building permits, research 9933 Trail Haven adjacent parcel for resident Lindahl. Kendra 41412011 050 115.00 call about 23830 Pioneer /call about 23- 919 -23 -33 -0415 Lindahl, Kendra 4!512011 0.50 115.00 talk to Trends on Trail Haven about parcel to the north and tallow up with Vince V about history of striwfalk to Jennifer about parcel on Corcoran Trail west Lindahl, Kendra 41612011 0.50 115.00 questions from Bart about camp plan compo,, entsresidont question about t1 -Haul, resident question about Corcoran Trail hest property Lindahl. Kendra 418'2011 2.50 115.00 office hours- -sign discussion with Dan, fee meeting with staff, raise, process discussions w ;th Tanya and,toanic. Lindahl, Kendra 411112011 0,25 115.00 5157'2011 11:4TOa Alv1 Hold Charge 0.010 115.00 0.00 115.00 O.00 115.00 0.0€1 23000 0.00 57.50 0.00 172.50 £1.00 230.00 0.00 230,00 0.00 57.50 0.00 172.50 0.00 230.00 0.00 2,415.00 0.00 345.00 0.00 57.50 0.00 57.50 0.00 57,50 0.00 287.50 0.00 28.75 Bill Review Report - Landform Professional Services As of Saturday, April 30, 2011 _-7-aycare as a home occupation question from Rachel at 101110 Mghiard 2.415,00 0,00 Lindahl, Kendra 4P'1212011 1.00 1 i 5'GO 0,00 115,00 Ag Preserve-Coordination with touAnn Hageo at the covoly about recent agpres�,rvo appfications,rserrd nofices 19,94 0.00 to agencies 0.00 10.56 UndaN. Kendra 4021'2011 0.25 115.00 0.00 28.75 call about accessory bui,Jings at 6216 Hackamote 0.00 7038 LindaN, Kendra 413i2011 1.00 115.00 0,00 115.00 invoicing issues with Michelle Lindahi, Kendra 4113'2011 0.50 115.00 0.00 §7.50 question from chris6an Builders on propoily at CR I 91Hvy 55,• zoning question about accessory bufidir)gs Lindahl, Kendra 4114,12011 1.00 115,00 0.00 115.00 cali from steven with lots of quastion about country circle propertylcaU from bryan about paolslcal; from brad about accessory buildings Lindahl, Kendra 411512011 1.00 115.00 0.00 115,00 office hours--Fox valley drive setback questions, review ROW issue with Meister Lindahl, Kendra 41812011 0.50 115.00 0,00 57,50 drc agendolquestion about dust control ordinance from Jeaniefsetback question on HGrseshov Ondahl, Kendra 4/1912011 1.00 115,00 0,00 115.00 call from Charity Seeger about barn at 6420 PioneerIcall from Jeff about setbacks from welticaif from Annie about porch setback from welilassessor question about #of goats Lindahi, Kendra 4/2012011 0,50 115.00 0.00 57.50 gambling question from Roz & follow up with Jeff and LM Upool house question Lindahl, Kendra 4122Y2011 4.00 115.00 0.00 460.00 meeting with Ballistic Products and prep (Ij, meeting will? Custom filtration a no prep (1i, misc building permits with Tanyalmisc, issues with Dan (2) Lindahl, Kendra 4125,12011 0.50 '115.00 0.00 57.50 call from Don Modeen about Savoie Fieldslfoftow up with Jeanie on status. Assessor zoning questions. Met Council Ag Preserve comments Lindahl, Kendra 4,12612011 0.50 115.00 O'GO 57.50 Lindahl, Kendra 412712011 1.50 115,00 0,00 172.50 aq preserve updates from Met Councif1building permit review with tonyilsign permit roview with Tanya Lindahl, Kendra 4/28/2011 0.50 115.00 fence questions for22322 CR 30IStephen Sevard questions about building height Total Labor 21-00 COR1 1009.GEN-99 City Expenses Exp Code, Reirrib Parking Undahl, Kendra Exp Code: Reirrib Project Mileage Lindahl, Kendra Lindahl, Kendra Lindahl, Kendra QLL,t-of-C gntr t Consultan s 34.00 4/2212011 3400 0.51 8&00 012011 18.00 0.51 4/812011 34.00 0.51 4/1512011 34.00 0.51 Total Out -of'- Cent; ­,7,ct ConsWtants 12000 0,00 57.50 0.00 2.415,00 0,00 70.38 0,00 19.94 0,00 19,94 0.00 50.44 0.00 10.56 0 00 1994 0,00 19.94 0.00 7038 NORTHLAND SECURITIES INC 45 SOUTH 7TH STREET SUI'T'E 2000 MINNEAPOLIS, MN 55402 USA Voice: 612- 851 -4915 Fax: 612 -851 -5951 NORTHLAND SECURITIES Sold To: CITY OF CORCORAN DAN DONAHUE, ADMINISTRATOR CITY HALL -8200 CO. ROAD 116 CORCORAN, MN 55340 -2100 Invoice Invoice Number: 2628 Invoice Date: 5/3/11 Page: 1 Customer PO Payment Terms Sales Rep ID Due Date ! Utility System FP Net 30 Days 6/2/11 € Description Amount Services provided related to Utility System Financial Planning (please see attached detail) 1,920.00 I I E E Subtotal 1,920.00 Sales Tax Total Invoice Amount 11920.00 Check No: Payment Received TOTAL 1, 920.00 Northland Securities, Inc. 45 South 7th Street, Suite 2000, Minneapolis, ESN 55402 Toff 1- 800 - 851 -2920 612 - 851-5900 F— 612 -851 -5987 www.northlandsecuriries.r.om Member FINRA and 51PC NORTHLAND STRATEGIES Special Projects Group INVOICE SUPPLEMENT Client: City of Corcoran Project: Utility Systom Financial Planning Contact: Dan Donahue City Administrator Citv of Corcoran 8211 Countv Road 116 Corcoran, Minnesota 55340 Billing Period: April 2011 Services Performed • Meet with Staff to discuss financial planning (Apr 6) • Review project data from Wenck • Meet with Staff to discuss financial planning (Apr 21) • Prepare /attend Council workshop (April 28) Staff Time Position Hours Rate Billable Senior Professional 12.00 $160 $1,920.00 Professional - $135 $0.00 Support - $105 $0.00 Total Staff 12.00 $1,920.00 Expenses Mileage Printing Other Total Expenses $0.00 $0.00 $0.00 $0.00 F3. <v � b���. � ��t?.,� ;,.�,tZ ,,�, tsat ���- •,�. •�a;�::�1.1tiYE� ,,,�;i) sa,�.v1, ,,� , a � ;,,z , ;:�.., ;�1u ya, <e<a „Ev , �S� ,S�.i� �s ���,e s�;.'a �' >i���,..: �' - - !r.��ti�;��'t..:.- <s�.,�1,•:t., �Y'i�t ��, )r� �;��1s \ty,..�,:i?•1� ,�tr1 \r.�sl.:t���C,?..3. �1��,tt,�1-aslt�,,; ��i1�: �, tb, �?��?� ;..S,rb�.1'�'vi'.Mf�$����1 .1.:�'tl nyt its'�u.3_;t,�s��'u�v�S>h „��,i ;y:. Project Summary Total Budget Billed This Period Billed Previous Budget Remaining Previous Billing December 2010 January 2011 February 2011 March 2011 $ 7,680.00 ($1,920.00) ($3,000.00) $ 2,760.00 $1,400.00 $320.00 $0.00 $1,280.00 Northland Securities, Inc. Page 2 of 2 Tel - (612) 339 -0060 City of Corcoran Mr, Dan Donahue 8200 County Rd 116 Corcoran, MN 55340 -2113 Ratwik, Roszak & Maloney, P.A. 300 U.S. Trust Building 730 Second Avenue S. Minneapolis, MN 55402 Federal Tax ID# - 41- 1605983 Statement as of: April 30, 2011 Statement Number: 47511 Fax - (612) 339 -0038 May 1, 2011 4016 -0023: Police officer Discipline Professional Services Hours 4/18/2011 MAS Review and reply to e -mails from Chief Gormley regarding content of 0.20 police officer's personnel files. Sub -total Fees: 27.00 Rate Summary Margaret A. Skelton 0.20 hours at $ 135.001 hr. Total Hours: 0.20 Sales Tax: 0.00 Total Services and Disbursements: 27.00 Previous Balance Due: 0.00 Total Now Due: 27.00 I declare under the penalties of law that this account, claim or demand is true and correct and that no part thereof has been paid. RA A,IK, ROS-47-AK & IVIA 0NE`I P. A, j ounts Manager May 10, 2011 Mr, Dan Donahue City Administrator City of Corcoran 8200 County Road 116 Corcoran, MN 55340 Dear Dan: wenc€c Associates, Rnc. 1800 Pioneer Creek Ctr. P.O. Box 249 Maple Plain, MiN 55359 -0249 (763) 479 -4200 Fax (763) 479 -4242 E -mail: wenckfnp@wenek.com Enclosed are our invoices for April 2011. The summary on the next page separates escrow amounts from city expenses, as in the past. Unbilled time for council meetings, travel, etc. totaled 133 hours last month. Susan Nelson devoted an additional 8 Fours of professional development time to read and edit the 2030 Comprehensive Plan. "Day -to -day„ engineering; involved the state aid road systern and the annual stormwater permit documentation. Project work consisted of continued work on the south parcel and also a portion on the CR50 and CR30 sites. May work is expected to be minimal. The sewer and water project work involved coordination and meetings for the gravity route that was selected by the Council in December. Additional progress was achieved when the Maple Grove water agreement and financing analysis was moved along toward positive solution. If you have any questions as you review these invoices, please feel free to contact 11fle. Sincerely, WENCK ASSOCIATES INC. Dent Torve, P.E. City of Corcoran April 2011 Invoices 2294 -10 City projects Sewer and Water Utility '. Invoice # Wenck Phase # Project name Subtotal Total $10,081.69 project # 1101393 2294 -01 General Engineering 1101398 2294 -13 Services Public Works Building 200 Planning $347.00 500 -01 General Meetings $468.46 $925.96 500 -02 Council Meetings $228.00 600 -01 Stormwater /WCA General and stormwater $5,313.60 Tasks $2,612.20 700 Municipal State Aid $2,280.80 700 -03 City Traffic Items $1,028.14 $6,964.60 1101395 2294 -10 01 Sewer and Water Utility Project $10,081.69 $10,081.69 1101398 2294 -13 01 Public Works Building Meetings, analysis and project feasibility $925.96 South site transportation and stormwater $5,313.60 CR50 and CR30 site analysis for transportation, buildable acres and stormwater $2,466.00 $8,705.56 1101399 2294 -14 NA 2030 Comprehensive Plata Editing $915.40 $915.40 City Projects Subtotal $26,667.25 SE.rQyIIF P�roj�GS Invoice # Wenck Escrow # Project name Total project # I -] No Escrow Projects fior April 2011 $0.00 Escrow Proiects Subtotal $0.00 APRIL 2011. TOTAL $265667.25 A4AWenck Engineers • Scientists nvoice April 30, 2011 Invoice No: 1101393 City of Corcoran 8200 County Road 116 Corcoran, MN 55340 Project 2294 -01 Corcoran General Engineering Services': Professional Services Throuoh. April 30..201] Phase 200. PLANNING Professional Personnel Werick Associates; Inc. IBM Ramer Creek Center P.O. 130x. 249 Maple Plain, MN .55399-0244 (763)479.42W .: Fax (763) 479 -4242 e rria6: auountlguwenck.caken Hours Rate Amount, Ecklund, Christopher 1.00 109.00 109.00 Vander. Top, Vincent 2.00 114.00 228.00 Totals 3.00 337.00 Total Labor. 3'37.00 Unit Billing Geographic Information System 10.00 Total Units : 10.00 10.00 Phase Total $347.00 Phase. 500 -01 General Meetings Professional Personnel Hours . Rate Amount Schmidt, Rowdy 5.00 89.00 445.00 Totals 5.00 445.00 Total Labor Reimbursable Expenses. Mileage:- Reimbursable 23.46 Total Reimbursables 23.46 Phase Total Phase 500 -02 Council Meetings and Engineering Administrative Professional Personnel Hours Rate Amount Torve, Kent 1.00 114.00 : 114.00 Vander Top, Vincent 1.00 114.00 114.00 Totals 2.00 228,00 Total Labor NUM Phase 60001 Professional Personnel Storrnwater /WCA General Tasks 445.00 23.46 $468.46 228.00 Phase Total $228.00'. Hours Rate Amount: INVOICES ARE DUE UPON PRESENTATION. Invoice balances not paid within 30 days of invoice are subject to 1 -1/2% 18% annum interest/finance charge. Please reference the invoice number when sending payment: Federal Tax ID #41- 1520095 Project 2294 -0i Corcoran General Engineering Services . .'.1101393 Invoice Bischoff, Joseph `% 3.00 151.00 :: 151.00 .. aibby, Heather 6.00 100.00 600.00 MII Ier, :Peter 4.00 162.00: 648, 00 Nelson,`.Susan 7.30 60.00 '. 438.00 Torve, Kent 6.80 114.00 775.20 Totals 25`10 .2,612.20 . Total' Labor ' 2,+612.20 Phase Total ..$2;612.20 Phase 700 MUNICIPAL STATE AID Professional Personnel . Hours Rate : Amount :: Terhaar; Edward 14::00 145.00 : 2,030.00 Torve Kent 1:70 .114.00 193.80 Vander Top, Vincent 50 114.00 57.00 Totals 16,20 2;280,80 Total Labor' 2;280.80 _ .Phase Total . $. 2 I 80. . . .8. 0 Phase `.700 -03 ' City Traffic Iterns Profess`sonal Personnel Hours Rate .Amount Schmidt, Rowdy I 3:50 89.00`. 311.50 Vander:Top, Vincent 8:00 114.00 584.00 Totals 9:50 995.50 Total ILabor. 995.50 Reimbursable Expenses;; Mileage:.- Reimbursable: 32.64 Total Reimbursables 32.64 32.64 -: Phase Total $1;028.14 Total Invoice Amount .`:- $6,964.60 INVOICES ARE DUE UPON PRESENTATION, Invoice balances not paid within.30 days of invoice are subject to 1 -1/2% 18% annum`'. . Page 2 interestlfinance charge. Pl+=ase reference the invoice number .when sending payment: Eederal:TaxID #41 1520045 . Invoice April 30, 2011 Invoice No: 1101395 an Donahue City of Corcoran 8200 County Road 116 Corcoran, MN 55340 Project 2294 -10 Sewer and Water Planning Professional Services Throuah Aoril 30, 2011 Phase 01 PRE- PROJECT CONCEPT DEVELOPMENT Professional Personnel` Wenck Associates; inc; 1800 Pioneer Creek Center P.L1: Box 249 Maple Plan, MN .55359-0249 Weli . ck.. (763) 479.9200 Fax (763) 479 -4242 e-mail: `accounting weiek,c n Hours Rate Amount Bowers, Matthew 3/7/2011 2,50 145.00 362.50 Mtg w/MCES Bowers, Matthew 3/22/2011 .50 145.00 72.50 Scope of Work Haberman, Lisa 4/1/2011 .50 55:00: 27.50 Accounting /Administrative Libby, Heather 3/23/2011 1.00 100.00 100.00, work plan Libby, Heather 3/25/2011. 4.00 100.00 400.00 workplan Libby, Heather 4/1/2011 2.00 100:00 :200.00 . project management Nelson, Susan 3/9/2011 2:00 60.00 120.00 Spreadsheet organization -: billing Nelson, Susan 3/10/2011 1.80 60:00 108.00 Spreadsheet organization - billing, invoicing Nelson, Susan 3/28/2011 1:00. 60.00 60.00. Invoice letter, budget spreadsheet, etc. Nelson, Susan 3/29/2011 .90 60.00: 54.00 Invoice letter, budget spreadsheet, etc. Nelson, Susan . 3/30/2011 .50 60.00. 30.00. Invoice letter, budget spreadsheet, etc. Nelson,' Susan 4/18/2011 1.20 60.00 72.00: Review Comp Plan for density figures, create irrigation /volume control PP slides Nelson, Susan 4/19/2011 2.40 60.00 144.00 Convert PDF licensing agreement to Word, compile buildable acres for SE sewer district Schmidt, Rowdy 4/14/2011 2.50 89.00 222.50 survey Shuck, Jordan 3/28/2011 :50 89.00: 44.50. Mapping Shuck, Jordan 4/14/2011 .50 89:00. 44.50 =. Mapping Torve, Kent 3/1/2011 3:00 114,00 342.00 INVOICES ARE DUE UPON PRESENTATION, :Invoice balances not paid within 30 days of invoice are subject to 1 -1/2 % 18% annum interest/finance charge. Please reference the invoice number when sending payment, Federal Tax. ID #41 1520095 Project .2294 -10 Sewer and.'Water'Planning Invoice 1101395 Financial .Meeting ,with Northland.Securities and Dan and Council Member Torve,. Kent 3/2/2011 1.20 114,04 136.$Q Landowner Meeting Coordination Torve, Kent 3/712011 4.20 114.0Q 478.80 Prep and Meeting'with MCES T.orve, ,Kent. 3/8/2011 2;50 114,00 285.00 Sewer route planning, costs and coordination Torve, :Kent 3]10/2011 2.50 114,00; 285.00 Project cost review and. meeting: prep Tove,:Kent 3/1512011 .5.50 114.00 627.00 Landowner Meetings cost analysis :and permitting requirements Torve; Kent 3/15/2011 530 114,00. 527.00 Landowner:Meetings cost analysis:and permitting. requirements Torve Kent 3/22/2017 4:00 114,00 . 456.00 Route analysis and landowner. meetings Torve,Kent 3/23/2011 4.00 114.00 456.00 :. Route analysis and landowner meetings Torve,.Kent ..3/28/2011 2.50 114.00 285.00 Costs, agreements and routes Torve,.Kent 3129/2011 3:50 `114.00`: 399.60 Costs, agreements ':and routes 7.6rve; Kent 3/3012011 1.50, 114.04 171.00 Sewer cost and landowner coordination Torve; Kent 4/5/2011 3.00 114.00 342.00 Landowner and financial consultant meetings Torve, Kent .. '.4/712011 1.90 114.00. 216.60 Cost summary and.; council packet.. ' Torve;:Kent 4%12/2011 1.50 114.00? .111.00. Cost to Ru sty. and :Assessment area. Torve; Kent 4/15/2011 80 114.00 91.20 Assessabie aress to Northland rinanciai Torve,.Kent . :. 4/1912011:.. 1.20 114.00: 136,80.:... Rights of Entries insurance follow.up Torve, Kent 4/21/2011 .2.50 114.00 NY. Route analysis project.costs assessable area and financing meeting Tnrve,'Kent 4/26/201 2:50 .114.06 .285.00 Ri g in of entry and:propertycoordination Torve; Kent 4/28/2011 1.50 114.00 171.00 Maple Grove meeting and.preparation Vander ,To. Vincent ..... 311/2011 1:00 114100 114100 review financing options Vander Too; Vincent .> 3/9/2011 1`.00 114,00 114.00 Develop cost options Va rider .Top, Vincent 4/14/2011 4:00 114.00': 4.56.00 Corcorgan TIP Vander Top, Vincent 4/21/201:1 1.00 114.00 114.00 Finance mtg.Corcoran public works Vander Too, Vincent 4/26/2011 .1:00 114.00 114,00 Review financing options Vander Top, Vincent 4/28/2011 :00 114.00.: 342.00.. Review finance approach with Rusty; meet with Maple Grove Totals 89,50 9,563.20 Total Labor 9,563.26 INVOICES ARE.DUE UPON PRESENTATION. Invoice balances not paid within 30 days of invoice are subject tot -:1/2% 18% annum Page 2 interest/ finance .charge: Please reference the invoice number when. sending payment. Federal Tax ID #414520095 Project 2294 -10 Sewer and Water Planning Reimbursable. Expenses Report Supplies, Mileage - Reimbursable Parking Reim bursable Total Reimbursables Unit Billing Geographic Information System Total: Units Phase 05 PRELIMINARY /SPECIAL: SURVEY Reimbursable Expenses. Equipment: Rental To Reimbursables Invoice 1101395 435.36 32.13 6.00 473.49 473.49 Phase Total 15.00 5.00 15.00. $10,051.69 War wk. 30.00 30.00 30.00' Phase Total : $30.00' Total Invoice Amount $10,081.69 INVOICES ARE DUE UPON PRESENTATION. Invoice balances not paid within 30 days of invoice are subject to 1 -1/2% 18% annum interest/finance charge Please reference the invoice number when sending payment. Federal Tax I6. #41- 1520095 Page 3 Invoice April 30, 2011 Invoice No: 01398 Dan Donahue City of Corcoran 8200 County Road 116 MN 55340 Project 229443 Public Works Building Professional Services Through April 30, 2011 Phase 01 Professional Personnel Public Works Building Ydenck koclates, Inc: 1BO0 tamer Credo Center P.O Sox 249 Maple Rain, MN .53359 -0249 Wencl< (763) 473.4200 Fax (763)479 -4242 e -mail: accauntingAlverlckton mai Hours Rate Amount Nelson, Susan 3.80 60.00 228.00 Sanders, Elaine 1,00 60,00. 60.00 Shuck, Jordan :` 1.50 89,00 133.50 Torve, Kent 1:50 114.00 . 171.00 Vander Top, Vincent 2.00 114.00 228.00 Totals 9:80. 82050 Total Labor. Reimbursable Expenses. Report Supplies Mileage - Reimbursable. Total Reimbursables Unit Billing Geographic Information System Total Units Phase 02 Professional Personnel Terhaar, Edward PHASE I FEASIBILITY STUDY. 820.50 72.00 23.46 95.46 ; 95.46 10.00 10.00 10.00 Phase :Total : $925.96 Hours Rate Amount 2:00 145.00: 290.00' Totals 2:00 290.00 Total Labor 290.00 eimbursable Expenses Report Supplies Total Reimbursables Phase 12 Professional Personnel 192.00 192.00 192.00 Phase Total $482:00 PHASE II STORMWATER AND TRANSPORTATION: PLANNING SOUTH SITE Hours Rate . Amount INVOICES ARE DUE UPON PRESENTATION. Invoice balances not paid within 30 days of invoice are subject to 1 -1%2% 18% annum interest/finance charge. Please reference the invoice number when sending payment Federal Tax ID #41- 1520095 Project - 2294 13 1101398 Public Works Building Invoice Madejtzyk, Jeffrey 3.00 . 114:00:. 342.00 Terhaar, Edward 22.00 145.00;. 3,190.00 ;Torve i<ent 11;40 114.00 1;299.60 Totals 36.40 4;831.60 Total Labor'. 4;831.60 Phase Total . $4,831.60 i Phase 13 ..CR.50 and CR 30 SITE: ANALYSIS Protessional Personnel `. Flours Rate: . A. n. ount i` Madejczyk, . 3efPeey 3.00 .114 00 . . 342.00 . Terhaar; .Edward 6. :00 145.00 :.M-00 ToNe; Kent 8.00 114.00; 912.00 Vander Top, Vincent 3:00 114,00. 342.00 Totals . 20.00 2;466.00 Total Labor `. 2,466.00 Phase Total `- $2,466.00` TotaLInvoice Amount $8;705.56 :. INVOICES ARE DOE UPON PRESENTATION. Invoice balances not paid within. 30 days of invoice are subject to 1 =1/2% 1$% annurn Page 2 interest /finance charge. Please reference the. invoice. number when sending payment: Federal Tax ID #41=.15X0095 Invoice April 30, 2011 Invoice No: 1101399 Dan Donahue City of Corcoran 8200 County . Road 116 Corcoran, MN 55340 Project Wenck Associates, Inc.. 1800 Pioneer Creek Center. P.O. Box 244 Made Plain, MN ; 55354 -0249 {763)479.4200 r x (763) 179-4242 e -mail: atmuntin0i?msndk,icill 2294-14 Comprehensive Plan Editing and Production Services Professional Services Throuph April 30;.201 Professional Personnel Nelson, Susan Totals Total Labor eimbursable Expenses Report Supplies Total 17.eimbu rsables Hours Rate Amount 10.40 60,00 624.00 10:40 624.00 291.40 291.40 Total Invoice Amount 624.00 $915.40 INVOICES ARE DUE UPON PRESENTATION. Invoice balances not paid within 30 days of invoice are subject to 1 -1 /2 %0 18% annum interest/finance charge: Please reference the invoice number when sending payment. Federal Tax ID #41- 1520095 M N LLC �. - - - -- 235 OrSt S(,Oet West • WaOOnta. MN 55387-!302 Phone # 952 - 442 -7520 Fax # 952 - 442 -7521 Bill To: City of Corcoran 8200 County Road 116 Corcoran, MN 55340 Description Invoice #: 5242 Invoice Date: 5/1/2011 Due Date: 5121/2011 Hours /Qty Rate Amount Residential Inspection /Permit Fee 1,708.95 1,708.95 Residential Plan Review 2,561.92 2,561.92 Residential Plumbing Permit Fees 330.75 330.75 Residential Mechanical Permit Fee 354.00 354.00 Residential Soil /Erosion Control Fee 217A4 217.44 Penalty Fee 173.38 173.38 Residential Site Check Fee 45.00 45.00 Total Payments /Credits Balance Due $5,391.44 A $- 240.00(.` $5,1 51.44 M.NSPECT, LLC. 235 First Street West Waconia, MN 55387 Customer Cite of Corcoran 8200 County Road 116 Corcoran, MN 55340 Credit Memo Date Credit No, 5/l/2011 5243 P.O. No, Project Description Qty Rate Amount Electrical Inspection /Permit Fee State Surcharge - Electrical 190.00 50.00 - 190.00 -50.00 Total $ -24 {1.00 Invoices $240.00 Balance Credit $0.00 MNSPECT, LLC P.Q. Box 342 Waconia, MN 55387 (952) 442 -7520 Inspection Billing for the City of Corcoran April 2011 Page 1 of 1 HACity Hall InformatianlPERMITSOuilding Permits12011\BUILDING PERMITS ISSUED 2011 Vil--, A B C 6 E F G H I J K L M N O P 1 Q 1 F2 I 5 I T U V W X Y 7 AA 1 2011 cou cou tnter er Breakdown Payable to MN Spect 2 W Lu F- PERMIT # Street # Street Name Contractor Type of Permit rn CI) ��.. '� s, = 'O Vl i `p d 0 �° G V Itl 3 2 E- o U a. u a ua 41 co i O d N { F _fl ll lL a -, -in; 41 -. -.y 6' - ti d a o C) N ° o E o o O 75 m a O C U w Q QD LL U G a ° ° i 4 F Vi _ ti W C 56 3130 1 11 -032 20117 1 Larkin Road JPC Custom Homes New Construction 167.44 1 2,32125 1,721.25 75.00 1 4,284.94 696.38 1 1,72125 2,417.63 57 3130 11 -032P 20117 Larkin Road American Mechanical New Construction Plumbing 5.00 108.00 113.00 81.00 81.00 58 3130 11 -032M 20117 Larkin Road American Mechanical[ New Construction Mechanical 5.00 202.00 207.00 151.50 151.50 59 3130 11 -033 21719 Co Rd 10 Heritage Construction Co Demo/ Remodel 11.66 388.75 302.69 703.10 116.63 302.69 419.32 60 313' 11 -034 9805 Sundance Rd Albertson Mechanical Plumbing 5.00 48.00 53.00 36.00 36.00 st o3roarti L11-012 23580 St Hwy 55 Select Electric Inc Electrical 5.00 40.00 45.00 32.00 32.00 8.00 62 osro9rtt Ll l -013 6995A Co Rd 101 Vertical Limit Construction Electrical[ 5.00 40,00 45.00 32.00 32.00 8.00 63 o3115ill 11-11 -014 6220 Rolling Hills Rd. Probe Electric & Const Electrical 5.00 125.00 130.00 100.00 1flfl.00 25.00 64 35.00 56.00 2,964.06 2,908.08 2,964.06 0.03 55 66 APRIL. 67 414 1 11 -035 19120 Mystique Drive Owner/ Dra omir Windows 5.00 39.00 44.00 29.25 29.25 68 414 1 11 -036 20129 Larkin Rd Owner/ Dan Dixon Plumbing 5.00 45.00 50.00 33.75 3175 fig 416 11 -037 23120 Larsen Rd Horizon contractors Inc Mechanical 5.00 58.00 63.00 43.50 43.50 70 416 11 -03B 21719 Co Rd 10 ounrtte Plumbing & Mechanical Plurnibing 5.00 45.00 50.00 33.75 33.75 71 416 11 -039 21719 Co Rd 10 4unrite Plumbing & Mechanical Mechanical 5.00 58.00 6100 4150 4150 72 418 11 -040 23880 Pioneer Trail B & D pluni Mechanical 5.00 58.00 63.00 43.50 43.50 73 4111 11 -041 21719 Co Rd 10 ounrite P €umbing & Mechanical Plumbing 5,00 15.00 20.00 11.25 11.25 74 4112 11 -042 19621 Country Circle Holmberg Constr Tear off/ Reroof 5.00 3100 44.00 29.25 29.25 75 4113 11 -043 7800 Ma le Hit Road 024 Owner/ Vatsana Maomnyvanh Tear off/ Reroof 5.00 39.00 44.00 29.25 29.25 76 4113 11 -044 8850 Trail Haven Road Knutson Roofing Tear off/ Reroof 5.00 39.00 44.00 29.25 29.25 77 4114 11 -045 20605 Co Rd 117 Owner/ Kurt McPherson Reroof 5.00 39.00 44.00 29.25 29.25 78 4114 11 -046 10185 Co Rd 19 THD At Home Services Replace 3 Windows 5.00 39.00 44.00 29.25 29.25 79 4118 11 -047 19120 Mystique Drive Dam an's Heating & Cooling Mechanical 5.00 58.00 63.00 43.50 43.50 ao 4/18 11 -048 7755 Corcoran Trail w Rickert Htg & AC Mechanical 5.00 96.00 1 101.00 72.00 72.00 81 4119 11 -049 6523 Blue Stem Stewart Plumbing Plumbing 5.00 45.00 50.00 33.75 33.75 82 4119 11.050 20104 Hillside Drive Northside Siding Tear off/ Reneof 5.00 39.00 44.00 29.25 29.25 83 4119 11.051 19125 Schulte Road JPC Custom Homes Basement Finish 8.68 304.75 198.09 1 511.52 91.43 198.09 289.52 84 4119 11 -051P 19126 Schute Road B & D plumbing Plumbing/ Basement Finish 5.00 45.00 50.00 33.75 33.75 85 4119 11.052 20730 70th Ave Patio Enclosures Sunrooml deck addition 861 4120 1 11 -053 8920 I F'oxiine Drive Wright At Homes Services Tear off/ Reroof 5.00 39.00 44.00 29.25 29.25 87 4120 11 -054 6430 1 Pioneer Trail Owned Ken Doboszenski Demo Shed/ Reside shed 5.00 39.00 44.00 29.25 29.25 88 4120 11.055 23240 Co Rd 30 Thompson Exteriors LLC ReRoof/ Reside/ Windows 8 5.00 117.00 122.00 87.75 87.75 89 4120 11 -056 23217 Larsen Road Thompson Exteriors LLC Tear Off/ Reroof 5.00 39.00 44.00 29.25 29.25 90 4120 11.057 7250 Jubert Lane Ed ework Builders Inc Pool House 14.25 443.15 288.05 25.00 770.45 132.95 288.05 421.00 91 4120 11 -058 8925 Bechtold Road Renewal by Andersen Replace 2 Windows 5.00 39.00 44.00 29.25 29.25 92 4120 11 -059 20900 Hidden Ponds Drive Renewal by Andersen Replace 6 Windows 5.00 39.00 44.00 29.25 29.25 93 4;21 11.064 22090 Strehler Rd Advance Exteriors Reroof 5.00 39.00 44.00 29.25 29.25 94 4121 SIG11 -061 9350 Co Rd 19 Fish & La beau Signs Si n - Ess Real Estate 5.00 150.00 155.00 95 4121 11 -062 20900 1 Sunny Hill Lane Peak Exteriors Teat off] Reroof 5.00 39.00 44.00 29.25 29.25 96 4126 11.063 20050 75th Ave N Great West Mechanical Commercial Plumbing 0.40 45.00 150.00 195.40 33.75 150.00 183.75 97 4126 11 -064 10210 Heather Lane Pool House Plumbing KRG Plumbing 5.00 45.00 50.00 33.75 33.75 98 4126 41.065 6318 Horseshoe Bend Reside Owner/ Thomas Martin 5.00 39.00 44.00 29.25 29.25 99 4126 11 -066 19120 Mystique Drive interior Remodel Ownerl Dra omir Perzhu 10.46 346.75 225.39 346.75 929.35 104.03 173.38 225.39 502.79 100 4127 11 -066P 19121 Mystique Drive Plumbing/ Interior Remodel Ownerl Dra omir Perzhu 5.00 45.00 50 .00 33.75 33.75 101 4127 11.067 19605 Patrick Place Sawdust Construction Deck 3.00 1 136.75 88.89 25.00 253.64 41.03 88.89 129.92 1021 1 11 -068 21250 1 Co Rd 10 Lut en Companies Tear off/ Reroof 5.00 39.00 44.00 29.25 1 29.25 103 aj3r)ii L11 -015 19625 Larkin Road Shamrock Golf Course Electrical 5.00 40.00 45.00 32.00 32.00 8.00 104 04r141tt 11-11 -016 23107 Larsen Rd. Modern -Tech, Inc Fiectrical 5.00 40.00 45.00 32.00 32.00 8.00 105 04d4itt 11-11 -017 7121 Old Settlers Rd. J M Robinson Electric Inc Electrical 5.00 40.00 45,00 32.00 32.00 8.00 106 (Mo2i11 1.11 -018 9805 Sundance Road Liberty Electric Co. Inc. Electrical 5.00 120.00 125.00 96.00 96.00 24.00 107 o4rsaztt 11-11 -019 7755 Corcoran Trail W Tom Mertz Electric, Inc. Electrical 5.00 40.00 45.00 32.00 32.00 8.00 108 04120n, Ll l -020 20095 75th Avenue N Detail Electric Electrical 5.00 1 1 250.00 255.00 200.00 200.00 $0.00 1091 o4r20i1 t I i 11 -021 1 6523 Bluestem Rd S Jeske Electric Electrical 5.00 80.00 85.00 64.00 64.00 16.00 110 04r21n1 11-11 -022 1 9141 Co Rd 101 Johnson's Thrifwiy Electric Electrical 5.00 50.00 55.00 40.00 40.00 10.00 191 0412titt 11-11 -023 1 9350 Co Rd 19 A & M Electric Electrical 5.00 210.00 215.00 168.00 168.00 42.00 112 64i2VI1 1-11 -024 19125 Schute Road Suburban Electric Electrical 5.00 80.00 85.00 64,00 64.00 16.00 113 50.00 240.00°L5,391.44 5,151.44 5,391.41 HACity Hall InformatianlPERMITSOuilding Permits12011\BUILDING PERMITS ISSUED 2011 Vil--,