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2020-05-28 Council Agenda Packet
Corcoran City Council Agenda May 28, 2020 - 7:00pm 1.Call to Order / Roll Call 2.Pledge of Allegiance 3.Agenda Approval 4.Commission Representatives* 5.Open Forum – Public Comment Opportunity 6.Presentations/Recognitions a.2019 Audit Presentation – Justin Nilson & Tyler See, Abdo Eick & Meyers* 7.Consent Agenda a.Draft Minutes of May 14, 2020 Council Meeting* b.Financial Claims* c.Liquor License Approvals* d.Request for Metropolitan Agricultural Preserve Initiation and Expiration for 49 acres of land owned by Kevin and Denise Tabor* e.Approval of Notice of Acceptance of Bridle Path* f.Police Technician Job Description Update 8.Unfinished Business – Public Comment Opportunity a.Northeast Corcoran Water Supply – Work Plan Update* b.City Hall Closure Extension* 9.New Business – Public Comment Opportunity a.Public Hearing – 2020 Dust Control Project* b.2021 Budget Expectations* 10.Planning Business – Public Comment Opportunity a.Open Space and Preservation Plat for “Paulsen Farms” 11.Staff Reports a.Active Corcoran Planning Applications* b.Pandemic Response Update 12.2020 City Council Schedule* 13.Adjournment *Includes Materials - Materials relating to these agenda items can be found in the House Agenda Packet book located by the entrance. The complete Council Agenda Packet is available electronically on the City website at www.ci.corcoran.mn.us. Telephone Meeting Call-in Instructions Call: +1 312 626 6799 US Enter Meeting ID: 832 7124 4698 Press *9 to Comment during the Public Comment Sections in the meeting. For more information on options to provide public comment visit: www.ci.corcoran.mn.us Due to the COVID-19 health pandemic, the City Council’s regular meeting place is not available and is not open to the public. Pursuant to Minnesota Statute 13D.021 the one or more members of the City Council may participate by telephone or other electronic means. The City of Corcoran will provide high quality public services in a cost effective, responsible, and professional manner in order to create a preferred environment to live, work, play, and conduct business. MISSION STATEMENT The City of Corcoran will become a vibrant community focused around a thriving Town Center while preserving its natural character and agricultural roots. In order to achieve this vision, the City will seek to work with partners to accomplish the following outcomes: A variety of housing options for all ages and stages of life existing in cohesion with the natural environment. A well connected parks and trails system with options for year-round recreation and opportunities for residents to connect with nature. A safe and clean community where residents can be proud to live, work, and play. A variety of high quality schools are available to residents and work in cohesion with the City’s vision. A variety of commercial and industrial businesses exist to provide for most services and jobs for the community. VISION STATEMENT The following values are fundamental to the City of Corcoran’s success and the fulfillment of our mission: Honesty, Ethics, Integrity We believe that honesty, ethics, and integrity are the foundation blocks of public trust and confidence. Community Pride and Partnership We believe in creating a strong sense of community through partnerships with civic organizations, school districts, and local businesses. Efficient and Effective Service Delivery We believe providing services to residents and businesses in an efficient and effective manner makes government easier to work with and creates a business friendly environment. Community Safety We will protect the community by maintaining or improving safety through police and fire protection and by investing and maintaining the infrastructure of the City. Fiscal Responsibility We believe that the prudent stewardship and opportunistic investment of public funds is essential for confidence in government and to position the City for future success. Transparency We believe that open an honest communication is essential for an informed and involved citizenry. Processes and decision making should include opportunities to educate citizens and receive feedback. Responsible Decision Making We believe it is the responsibility of the City to address difficult issues now in order to avoid larger more difficult issues in the future. ADOPTED MARCH 8, 2018 VALUES STATEMENT ADOPTED JANUARY 24, 2019 ACTION STEPS The City of Corcoran has identified the following action steps for 2019: Develop a master plan, finance plan, and select amenities for City Park. Develop a needs assessment, action plan, and finance plan for fire service. Complete the update to the southeast district and town center plan; complete a stormwater management plan for the town center. Decide on request for contribution to the Dayton Parkway Interchange project. Develop a low cost option to pave gravel roads; establish criteria to select roads for paving; push legislative priorities which includes street funding options. Identify all existing easements/right-of-way the City has obtained for trails, etc. Complete a feasibility study for trails along selected County Roads. Identify preferred snowmobile routes. Evaluate staffing and space needs for public safety. Evaluate the need for a City Planner. Complete studies needed for water system options. Investigate options to reduce the use of salt/chloride; apply for funding to complete an additional sub watershed assessment. Provide an update on the existing crime/drug action plan; create a new plan for next steps. Execute code enforcement plan. Consider updates to the Open Space and Preservation ordinance and other ordinances to establish incentives for protecting/preserving the natural environment through development. Review compost site options. STAFF REPORT Agenda Item 4. Council Meeting: May 28, 2020 Prepared By: Brad Martens Topic: Commission Representatives Action Required: None – Informational Summary: The advisory commission representatives for the May 28th Council meeting are as follows: • Planning Commission: Jim Shoulak • Parks and Trails Commission: Alicia Hoffmann Financial/Budget: N/A Options: N/A Recommendation N/A Council Action: N/A Attachments: N/A City of Corcoran 2019 Financial Statement Audit Agenda Item 5a. Introduction Audit Opinion and Responsibility General Fund Results Other Governmental Funds Enterprise Funds Key Performance Indicators 2 Audit Results Auditor’s Opinion Minnesota Legal Compliance 3 Results from Prior Year Collateral Coverage City funds were properly collateralized as of 12/31/19 Prior Year Finding 4 General Fund - Fund Balances City Policy to Maintain a Minimum Unrestricted Balance of 35% $3,795,013 $4,149,228 $4,520,261 $4,973,399 $5,450,706 36.7% 42.3% 46.8% 48.5%40.7% 33.0%35.0%36.7% 37.9%39.0% $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 2015 2016 2017 2018 2019 2020 Budget Unrestricted Fund Balance Unassigned Fund Balance 5 General Fund Budget to Actual Final Budgeted Actual Variance with Amounts Amounts Final Budget Revenues 4,767,569$ 5,326,402$ 558,833$ Expenditures 4,713,399 5,053,476 (340,077) Excess of Revenues Over Expenditures 54,170 272,926 218,756 Other Financing Sources (Uses) Transfers in 205,830 205,830 - Transfers out (260,000) (695,000) (435,000) Total Other Financing Sources (Uses)(54,170) (489,170) (435,000) Net Change in Fund Balances - (216,244) (216,244) Fund Balances, January 1 2,487,254 2,487,254 - Fund Balances, December 31 2,487,254$ 2,271,010$ (216,244)$ 6 General Fund Revenues by Type $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 Taxes Licenses and Permits Intergovernmental Charges for Services Other 2017 2018 2019 7 General Fund Expenditures by Type $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 General Government Public Safety Public Works Transfers Out and Other 2017 2018 2019 8 Special Revenue Fund Balances Increase 2019 2018 (Decrease) Nonmajor Reserve Donation 5,885$ 30,086$ (24,201)$ Police Donation 5,588 9,230 (3,642) Firearms Safety 12,421 8,891 3,530 DWI Forfeiture 6,140 10,599 (4,459) Drug Forfeiture 3,120 6,259 (3,139) Truck Safety 2,725 1,541 1,184 Lawful Gambling 126,491 87,099 39,392 Emergency Sirens 22,612 - 22,612 Total 184,982$ 153,705$ 31,277$ December 31, Fund Fund Balances $- $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 Restricted Committed 2017 2018 2019 Note: Minor Nonspendable fund balances not shown in chart above. 9 Capital Projects Fund Balances Note: Minor Unassigned fund balances not shown in chart above. Increase 2019 2018 (Decrease) Major Bellwether 771,389$ 2,780,055$ (2,008,666)$ Nonmajor Downtown Improvement 488,514 369,725 118,789 Park Capital 833,028 565,954 267,074 Capital Equip-Cert 82,244 242,206 (159,962) Shannon Lane - (3,679) 3,679 Wetland Restoration 102,742 100,959 1,783 Asphalt Maintenance 270,905 201,054 69,851 CSAH-10 Fir Lane Turn Lane - 17,057 (17,057) Gleason/66th Parkway 1,070,839 200,187 870,652 Hackamore Upgrade 1,060,990 777,113 283,877 Public Works Facility 97,803 96,106 1,697 City Hall Remodel 482,925 - 482,925 Subtotal 4,489,990 2,566,682 1,923,308 Total 5,261,379$ 5,346,737$ (85,358)$ Fund Balances December 31, Fund $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 $5,000,000 Restricted Assigned 2017 2018 2019 10 Debt Service Funds Final Cash Total Outstanding Maturity Balances Assets Debt Date 309 G.O. Equipment Certificates 245,154$ 245,154$ 1,194,000$ 2020/2034 311 2012 Public Works Bond 114,333 114,333 3,650,000 2038 312 2016A Bonds 56,222 634,718 2,185,000 2032 313 2018A Bonds - - 1,235,000 2034 Total 415,709$ 994,205$ 8,264,000$ Total Remaining Interest Payments 1,705,416$ Debt Description $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Principal Interest 11 Water Fund Cash Balances $1,392,120 $1,669,048 $2,086,009 $3,049,736 $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 2016 2017 2018 2019 Cash Balance Unspent Bond Proceeds 12 Sewer Fund Cash Balances $513,099 $575,533 $751,144 $986,646 $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 2016 2017 2018 2019 Cash Balance Unspent Bond Proceeds 13 Cash and Investments Balances by Fund Type $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 2017 2018 2019 General Fund Capital Funds Special Revenue Funds Debt Service Funds Enterprise Funds 14 Key Performance Indicators 2016 2017 2018 2019 Class 4 Cities 59.1%59.8%58.5%N/A Cities in Hennepin County 43.5%43.7%41.9%N/A City of Corcoran 45.7%46.0%45.3%45.2% 0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 70.0% Tax Rates 2016 2017 2018 2019 Class 4 Cities $507 $524 $549 N/A Cities in Hennepin County $706 $727 $752 N/A City of Corcoran $644 $687 $723 $737 $- $100 $200 $300 $400 $500 $600 $700 $800 Taxes Per Capita 15 Key Performance Indicators 2016 2017 2018 2019 Class 4 Cities 22.69%21.79%20.55%N/A Cities in Hennepin County 16.93%18.84%16.40%N/A City of Corcoran 6.42%7.74%9.00%6.70% 0.00% 5.00% 10.00% 15.00% 20.00% 25.00% Debt Service Expenditures as a Percent of Total Expenditures 2016 2017 2018 2019 Class 4 Cities $2,860 $2,693 $2,697 N/A Cities in Hennepin County $2,094 $2,040 $1,942 N/A City of Corcoran $2,070 $1,973 $2,138 $1,947 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 Debt Per Capita 16 Key Performance Indicators 2016 2017 2018 2019 Class 4 Cities $713 $730 $753 N/A Cities in Hennepin County $793 $809 $825 N/A City of Corcoran $667 $762 $790 $865 $- $100 $200 $300 $400 $500 $600 $700 $800 $900 $1,000 Current Expenditures Per Capita 2016 2017 2018 2019 Class 4 Cities $377 $418 $400 N/A Cities in Hennepin County $338 $391 $336 N/A City of Corcoran $536 $333 $596 $754 $- $100 $200 $300 $400 $500 $600 $700 $800 Capital Expenditures Per Capita 17 Questions? Audit Team Andy Berg Justin Nilson Tyler See Caydin Wolter Jill Knutson Tomi McDonald 18 City of Corcoran Corcoran, Minnesota For the Year Ended December 31, 2019 Management Communication May 19, 2020 Management, Honorable Mayor and City Council City of Corcoran, Minnesota We have audited the financial statements of the governmental activities, business-type activities, each major fund and the aggregate remaining fund information of the City of Corcoran, Minnesota (the City), for the year ended December 31, 2019. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated October 15, 2019. Professional standards also require that we provide to you the following information related to our audit. Our Responsibility under Auditing Standards Generally Accepted in the United States of America As stated in our engagement letter, our responsibility, as described by professional standards, is to express opinions about whether the financial statements prepared by management with your oversight are fairly presented, in all material respects, in conformity with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your responsibilities. Our responsibility is to plan and perform the audit to obtain reasonable, but not absolute, assurance that the financial statements are free of material misstatement. As part of our audit, we considered the internal control over financial reporting of the City. Such considerations were solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control over financial reporting. We are responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures specifically to identify such matters. Significant Audit Findings In planning and performing our audit of the financial statements, we considered the City's internal control to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the City’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 2 Compliance As part of obtaining reasonable assurance about whether the City’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. While our audit provides a reasonable basis for our opinion, it does not provide a legal determination on the City’s compliance with those requirements. As a result of our testing we noted no instance of noncompliance that is required to be reported under statutes set forth by the State of Minnesota. Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. The City changed accounting policies during 2019 related to accounting and financial reporting for fiduciary activities (GASB 84). We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period except those noted in Note 7. Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumption about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimate affecting the financial statements were depreciation on capital assets, allocation of payroll including compensated absences and other postemployment benefits, and the liability for the City’s pensions. • Management’s estimate of depreciation is based on estimated useful lives of the assets. Depreciation is calculated using the straight-line method. • Allocations of gross wages and payroll benefits are approved by City Council within the City’s budget and are derived from each employee’s estimated time to be spent servicing the respective functions of the City. These allocations are also used in allocating accrued compensated absences payable. • Management’s estimate of its OPEB liability is based on several factors including, but not limited to, anticipated retirement age for active employees, life expectancy, turnover, and healthcare cost trend rate. • Management’s estimate of its pension liability is based on several factors including, but not limited to, anticipated investment return rate, retirement age for active employees, life expectancy, salary increases and form of annuity payment upon retirement. We evaluated the key factors and assumptions used to develop these estimates in determining that they are reasonable in relation to the financial statements taken as a whole. The disclosures in the financial statements are neutral, consistent, and clear. Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit’s financial statements taken as a whole. 3 Disagreements with Management For purposes of this letter, professional standards define a disagreement with management as a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated May 19, 2020. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the governmental unit’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Matters We applied certain limited procedures to the required supplementary information (RSI) (Management’s Discussion and Analysis, the Schedules of Employer’s Share of the Net Pension Liability, the Schedules of Employer’s Contributions the Schedule of Changes in Net Pension Liability (Asset) and Related Ratios) and the Schedule of Changes in the City's OPEB Liability), which is information that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. W e were engaged to report on the supplementary information (combining and individual fund financial statements and schedules), which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. We were not engaged to report on the introductory section, which accompany the financial statements but is not RSI. We did not audit or perform other procedures on this other information, and we do not express an opinion or provide any assurance on it. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. 4 Future Accounting Standard Changes The following Governmental Accounting Standards Board (GASB) Statements have been issued and may have an impact on future City financial statements: (1) GASB Statement No. 87 - Leases Summary The objective of this Statement is to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. This Statement increases the usefulness of governments’ financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this Statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments’ leasing activities. Effective Date and Transition The requirements of this Statement are effective for reporting periods beginning after December 15, 2019. Earlier application is encouraged. Leases should be recognized and measured using the facts and circumstances that exist at the beginning of the period of implementation (or, if applied to earlier periods, the beginning of the earliest period restated). However, lessors should not restate the assets underlying their existing sales-type or direct financing leases. Any residual assets for those leases become the carrying values of the underlying assets. How the Changes in This Statement Will Improve Accounting and Financial Reporting This Statement will increase the usefulness of governments’ financial statements by requiring reporting of certain lease liabilities that currently are not reported. It will enhance comparability of financial statements among governments by requiring lessees and lessors to report leases under a single model. This Statement also will enhance the decision- usefulness of the information provided to financial statement users by requiring notes to financial statements related to the timing, significance, and purpose of a government’s leasing arrangements. GASB Statement No. 89 - Accounting for Interest Cost Incurred before the End of a Construction Period Summary The objectives of this Statement are (1) to enhance the relevance and comparability of information about capital assets and the cost of borrowing for a reporting period and (2) to simplify accounting for interest cost incurred before the end of a construction period. This Statement establishes accounting requirements for interest cost incurred before the end of a construction period. Such interest cost includes all interest that previously was accounted for in accordance with the requirements of paragraphs 5–22 of Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre- November 30, 1989 FASB and AICPA Pronouncements, which are superseded by this Statement. This Statement requires that interest cost incurred before the end of a construction period be recognized as an expense in the period in which the cost is incurred for financial statements prepared using the economic resources measurement focus. As a result, interest cost incurred before the end of a construction period will not be included in the historical cost of a capital asset reported in a business-type activity or enterprise fund. This Statement also reiterates that in financial statements prepared using the current financial resources measurement focus, interest cost incurred before the end of a construction period should be recognized as an expenditure on a basis consistent with governmental fund accounting principles. 5 Future Accounting Standard Changes (Continued) Effective Date and Transition The requirements of this Statement are effective for reporting periods beginning after December 15, 2019. Earlier application is encouraged. The requirements of this Statement should be applied prospectively. How the Changes in This Statement Will Improve Accounting and Financial Reporting The requirements of this Statement will improve financial reporting by providing users of financial statements with more relevant information about capital assets and the cost of borrowing for a reporting period. The resulting information also will enhance the comparability of information about capital assets and the cost of borrowing for a reporting period for both governmental activities and business-type activities. GASB Statement No. 91 - Conduit Debt Obligations Summary The primary objectives of this Statement are to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. This Statement achieves those objectives by clarifying the existing definition of a conduit debt obligation; establishing that a conduit debt obligation is not a liability of the issuer; establishing standards for accounting and financial reporting of additional commitments and voluntary commitments extended by issuers and arrangements associated with conduit debt obligations; and improving required note disclosures. All conduit debt obligations involve the issuer making a limited commitment. Some issuers extend additional commitments or voluntary commitments to support debt service in the event the third party is, or will be, unable to do so. An issuer should not recognize a conduit debt obligation as a liability. However, an issuer should recognize a liability associated with an additional commitment or a voluntary commitment to support debt service if certain recognition criteria are met. As long as a conduit debt obligation is outstanding, an issuer that has made an additional commitment should evaluate at least annually whether those criteria are met. An issuer that has made only a limited commitment should evaluate whether those criteria are met when an event occurs that causes the issuer to reevaluate its willingness or ability to support the obligor’s debt service through a voluntary commitment. This Statement also addresses arrangements - often characterized as leases - that are associated with conduit debt obligations. In those arrangements, capital assets are constructed or acquired with the proceeds of a conduit debt obligation and used by third-party obligors in the course of their activities. Payments from third-party obligors are intended to cover and coincide with debt service payments. During those arrangements, issuers retain the titles to the capital assets. Those titles may or may not pass to the obligors at the end of the arrangements. This Statement requires issuers to disclose general information about their conduit debt obligations, organized by type of commitment, including the aggregate outstanding principal amount of the issuers’ conduit debt obligations and a description of each type of commitment. Issuers that recognize liabilities related to supporting the debt service of conduit debt obligations also should disclose information about the amount recognized and how the liabilities changed during the reporting period. Effective Date and Transition The requirements of this Statement are effective for reporting periods beginning after December 15, 2020. Earlier application is encouraged. 6 Future Accounting Standard Changes (Continued) How the Changes in This Statement Will Improve Accounting and Financial Reporting The requirements of this Statement will improve financial reporting by eliminating the existing option for issuers to report conduit debt obligations as their own liabilities, thereby ending significant diversity in practice. The clarified definition will resolve stakeholders’ uncertainty as to whether a given financing is, in fact, a conduit debt obligation. Requiring issuers to recognize liabilities associated with additional commitments extended by issuers and to recognize assets and deferred inflows of resources related to certain arrangements associated with conduit debt obligations also will eliminate diversity, thereby improving comparability in reporting by issuers. Revised disclosure requirements will provide financial statement users with better information regarding the commitments issuers extend and the likelihood that they will fulfill those commitments. That information will inform users of the potential impact of such commitments on the financial resources of issuers and help users assess issuers’ roles in conduit debt obligations. (1) Note. From GASB Pronouncements Summaries. Copyright 2019 by the Financial Accounting Foundation, 401 Merritt 7, Norwalk, CT 06856, USA, and is reproduced with permission. * * * * * Restriction on Use This communication is intended solely for the information and use of the City Council, management and the Minnesota Office of the State Auditor and is not intended and should not be used by anyone other than those specified parties. Our audit would not necessarily disclose all weaknesses in the system because it was based on selected tests of the accounting records and related data. The comments and recommendations in the report are purely constructive in nature, and should be read in this context. If you have any questions or wish to discuss any of the items contained in this letter, please feel free to contact us at your convenience. We wish to thank you for the continued opportunity to be of service and for the courtesy and cooperation extended to us by your staff. ABDO, EICK & MEYERS, LLP Minneapolis, Minnesota May 19, 2020 7 City of Corcoran Corcoran, Minnesota For the Year Ended December 31, 2019 Annual Financial Report THIS PAGE IS LEFT BLANK INTENTIONALLY City of Corcoran, Minnesota Annual Financial Report Table of Contents For the Year Ended December 31, 2019 Page No. Introductory Section Elected and Appointed Officials 9 Financial Section Independent Auditor’s Report 13 Management’s Discussion and Analysis 17 Basic Financial Statements Government-wide Financial Statements Statement of Net Position 31 Statement of Activities 32 Fund Financial Statements Governmental Funds Balance Sheet 36 Reconciliation of the Balance Sheet to the Statement of Net Position 37 Statement of Revenues, Expenditures and Changes in Fund Balances 38 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities 39 General Fund Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 40 Proprietary Funds Statement of Net Position 41 Statement of Revenues, Expenditures and Changes in Net Position 42 Statement of Cash Flows 43 Notes to the Financial Statements 45 Required Supplementary Information Schedule of Employer’s Share of Public Employees Retirement Association Net Pension Liability - General Employees Retirement Fund 74 Schedule of Employer’s Public Employees Retirement Association Contributions - General Employees Retirement Fund 74 Notes to the Required Supplementary Information - General Employees Retirement Fund 75 Schedule of Employer’s Share of Public Employees Retirement Association Net Pension Liability - Public Employees Police and Fire Fund 76 Schedule of Employer’s Public Employees Retirement Association Contributions - Public Employees Police and Fire Fund 76 Notes to the Required Supplementary Information - Public Employees Police and Fire Fund 77 Schedule of Changes in the City’s Total OPEB Liability and Related Ratios 78 Combining and Individual Fund Financial Statements and Schedules Nonmajor Governmental Funds Combining Balance Sheet 80 Combining Statement of Revenues, Expenditures and Changes in Fund Balances 81 Nonmajor Special Revenue Funds Combining Balance Sheet 82 Combining Statement of Revenues, Expenditures and Changes in Fund Balances 84 Nonmajor Capital Projects Funds Combining Balance Sheet 86 Combining Statement of Revenues, Expenditures and Changes in Fund Balances 88 General Fund Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 90 3 THIS PAGE IS LEFT BLANK INTENTIONALLY 4 City of Corcoran, Minnesota Annual Financial Report Table of Contents (Continued) For the Year Ended December 31, 2019 Page No. Combining and Individual Fund Financial Statements and Schedules (Continued) Debt Service Funds Combining Balance Sheet 94 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances 95 Summary Financial Report Revenues and Expenditures for General Operations 96 Other Required Report Independent Auditor’s Report on Minnesota Legal Compliance 99 5 THIS PAGE IS LEFT BLANK INTENTIONALLY 6 INTRODUCTORY SECTION CITY OF CORCORAN CORCORAN, MINNESOTA FOR THE YEAR ENDED DECEMBER 31, 2019 7 THIS PAGE IS LEFT BLANK INTENTIONALLY 8 City of Corcoran, Minnesota Elected and Appointed Officials For the Year Ended December 31, 2019 Name Term Expires Title Ron Thomas 12/31/20 Mayor Jonathan Bottema 12/31/20 Council Member Mike Keefe 12/31/22 Council Member Brain Dejewski 12/31/20 Council Member Alan Schutlz 12/31/22 Council Member Brad Martens City Administrator Jessica Beise Administrative Services Director Joe Rotz Accountant ELECTED APPOINTED 9 THIS PAGE IS LEFT BLANK INTENTIONALLY 10 FINANCIAL SECTION CITY OF CORCORAN CORCORAN, MINNESOTA FOR THE YEAR ENDED DECEMBER 31, 2019 11 THIS PAGE IS LEFT BLANK INTENTIONALLY 12 INDEPENDENT AUDITOR’S REPORT Honorable Mayor and City Council City of Corcoran, Minnesota Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the City of Corcoran, Minnesota (the City), as of and for the year ended December 31, 2019, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. 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 involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the City’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the City as of December 31, 2019, and the respective changes in financial position and, where applicable, cash flows thereof and the respective budgetary comparison for the General fund for the year then ended in accordance with accounting principles generally accepted in the United States of America. 13 THIS PAGE IS LEFT BLANK INTENTIONALLY 14 Change in Accounting Standards As described in Note 7 to the financial statements, the City adopted the provisions of Governmental Accounting Standard Board (GASB) Statement No. 84, Fiduciary Activities, for the year ended December 31, 2019. Adoption of the provisions of these statements results in significant change to the classifications of the components of the financial statements. Our opinion is not modified with respect to this matter. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis starting on page 17 and the schedule of Employer’s Share of the Net Pension Liability, the Schedule of Employer’s Contributions, the related note disclosures, the Schedule of Changes in Net Pension Liability (Asset) and Related Ratios and the Schedule of Changes in the City's OPEB Liability starting on page 74 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements as a whole. The introductory section and combining and individual fund financial statements and schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. 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 basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. The introductory section has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it. ABDO, EICK & MEYERS, LLP Minneapolis, Minnesota May 19, 2020 15 THIS PAGE IS LEFT BLANK INTENTIONALLY 16 Management’s Discussion and Analysis As management of the City of Corcoran, Minnesota (the City), we offer readers of the City’s financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended December 31, 2019. Financial Highlights • The assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows of resources at the close of the most recent fiscal year by $21,456,446 (net position). Of this amount, $5,118,843 (unrestricted net position) may be used to meet the City’s ongoing obligations to citizens and creditors. • The City’s total net position increased by $4,660,634. Governmental activities increased by $774,843 and business-type activities increased $3,885,791. The increase governmental activities is mainly due to developer contributions during the year and transfer of capital assets in business-type. • As of the close of the current fiscal year, the City’s governmental funds reported combined ending fund balances of $8,169,102, a decrease of $201,135 in comparison with the prior year. • At the end of the current fiscal year, unassigned fund balance for the General fund was $2,125,775 or 37.0 percent of total General fund expenditures and transfer out. • The City’s total long-term liabilities decreased $638,519 during the current fiscal year primarily as a result of scheduled bond payments. 17 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. 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 Basic Financial Statements Required Supplementary Information Government- wide Financial Statements Fund Financial Statements Notes to the Financial Statements Summary Detail 18 Figure 2 summarizes the major features of the City’s financial statements, including the portion of the City government they cover and the types of information they contain. The remainder of this overview section of management’s discussion and analysis explains the structure and contents of each of the statements. Figure 2 Major Features of the Government-wide and Fund Financial Statements Fund Financial Statements Government- wide Statements Governmental Funds Proprietary Funds Scope Entire City government (except fiduciary funds) and the City’s component units The activities of the City that are not proprietary or fiduciary, such as police, fire and parks Activities the City operates similar to private businesses, such as the water and sewer system Required financial statements • Statement of Net Position • Statement of Activities • Balance Sheet • Statement of Revenues, Expenditures, and Changes in Fund Balances • Statement of Net Position • Statement of Revenues, Expenses and Changes in Net Position • Statement of Cash Flows Accounting basis and measurement focus Accrual accounting and economic resources focus Modified accrual accounting and current financial resources focus Accrual accounting and economic resources focus Type of asset/liability information All assets and liabilities, both financial and capital, and short- term and long- term Only assets expected to be used up and liabilities that come due during the year or soon thereafter; no capital assets included All assets and liabilities, both financial and capital, and short-term and long-term Type of deferred outflows/inflow s of resources information All deferred outflows/inflows of resources, regardless of when cash is received or paid Only deferred outflows of resources expected to be used up and deferred inflows of resources that come due during the year or soon thereafter; no capital assets included. All deferred outflows/inflows of resources, regardless of when cash is received or paid. Type of in flow/out flow information All revenues and expenses during year, regardless of when cash is received or paid Revenues for which cash is received during or soon after the end of the year; expenditures when goods or services have been received and payment is due during the year or soon thereafter All revenues and expenses during the year, regardless of when cash is received or paid Government-wide Financial Statements. The government-wide financial statements are designed to provide readers with a broad overview of the City’s finances, in a manner similar to a private-sector business. The statement of net position presents information on all of the City’s assets and deferred outflows of resources, and liabilities and deferred inflows of resources, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. 19 The statement of activities presents information showing how the City’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave). Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenue (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include general government, public safety, public works, culture and recreation, and interest on long-term debt. The business-type activities of the City include water and sewer utilities. The government-wide financial statements include not only the City itself (known as the primary government), but also a legally separate Economic Development Authority for which the City is financially accountable. The Economic Development Authority, although legally separate, functions for all practical purposes as a department of the City, and therefore has been included as part of the primary government. The government-wide financial statements start on page 31 of this report. Fund Financial Statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds. Governmental Funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact by the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City maintains numerous individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures and changes in fund balances for the General fund, Debt Service fund and Bellwether fund, which are considered to be major funds. Data from the other governmental funds are combined into a single, aggregated presentation identified as other nonmajor governmental funds. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements or schedules elsewhere in this report. The City adopts an annual appropriated budget for its General fund. A budgetary comparison statement has been provided for the General fund to demonstrate compliance with this budget. The basic governmental fund financial statements start on page 36 of this report. Proprietary Funds. The City maintains one type of proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for its Water and Sewer funds. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary funds financial statements provide separate information for each of the enterprise funds which are considered to be major funds of the City. The basic proprietary funds financial statements start on page 41 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 45 of this report. 20 Other Information. The combining statements referred to earlier in connection with nonmajor governmental funds are presented following the notes to the financial statements. This report also presents certain required supplementary information concerning the progress in funding its obligation to provide pension and other postemployment benefits to its employees. Required supplementary information can be found starting on page 74 of this report. The combining and individual fund statements and schedules are presented immediately following the required supplementary information starting on page 80 of this report. Government-wide Financial Analysis As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the case of the City, assets and deferred outflows exceeded liabilities and deferred inflows by $21,456,446 at the close of the most recent fiscal year. The largest portion of the City’s net position (54.0 percent) reflects its investment in capital assets (e.g., land, buildings, infrastructure, machinery and equipment), less any related debt used to acquire those assets that is still outstanding. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. City of Corcoran’s Summary of Net Position Increase Increase 2019 2018 (Decrease) 2019 2018 (Decrease)2019 Total Assets Current and other assets 10,550,597$ 10,033,822$ 516,775$ 4,400,540$ 3,266,234$ 1,134,306$ 14,951,137$ Capital assets 13,115,591 12,434,961 680,630 8,801,577 6,141,737 2,659,840 21,917,168 Total Assets 23,666,188 22,468,783 1,197,405 13,202,117 9,407,971 3,794,146 36,868,305 Deferred Outflows of Resources 1,147,151 1,402,006 (254,855) - - - 1,147,151 Liabilities Noncurrent liabilities outstanding 10,435,341 10,763,708 (328,367) 3,006,513 3,179,118 (172,605) 13,441,854 Other liabilities 1,687,590 896,387 791,203 135,274 54,314 80,960 1,822,864 Total Liabilities 12,122,931 11,660,095 462,836 3,141,787 3,233,432 (91,645) 15,264,718 Deferred Inflows of Resources 1,294,292 1,589,421 (295,129) - - - 1,294,292 Net Position Net investment in capital assets 4,767,377 3,707,332 1,060,045 6,809,024 4,012,870 2,796,154 11,576,401 Restricted 4,761,202 5,504,003 (742,801) - - - 4,761,202 Unrestricted 1,867,537 1,409,938 457,599 3,251,306 2,161,669 1,089,637 5,118,843 Total Net Position 11,396,116$ 10,621,273$ 774,843$ 10,060,330$ 6,174,539$ 3,885,791$ 21,456,446$ Governmental Activities Business-type Activities An additional portion of the City’s net position (22.2 percent) represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position ($5,118,843) may be used to meet the City’s ongoing obligations to citizens and creditors. 21 Governmental and Business-type Activities. Governmental activities increased the City’s net position by $774,843 and business-type activities increased the City’s net position by $3,885,791. Significant changes from prior year are noted below: City of Corcoran’s Changes in Net Position Increase Increase 2019 2018 (Decrease) 2019 2018 (Decrease) Revenues Program Revenues Charges for services 1,430,502$ 839,246$ 591,256$ 281,289$ 174,956$ 106,333$ Operating grants and contributions 362,108 907,971 (545,863) - - - Capital grants and contributions 3,302,037 4,017,920 (715,883) 1,518,793 1,102,683 416,110 General Revenues Property taxes 4,248,801 3,994,633 254,168 - - - Other taxes 47,583 49,030 (1,447) - - - Grants and contributions not restricted to specific programs 31,085 31,479 (394) - - - Unrestricted investment earnings 147,319 24,671 122,648 61,506 10,916 50,590 Gain on sale of capital assets 205,141 - 205,141 - - - Total Revenues 9,774,576 9,864,950 (90,374) 1,861,588 1,288,555 573,033 Expenses General government 1,364,971 1,126,861 238,110 - - - Public safety 2,397,580 1,947,168 450,412 - - - Public works 2,175,840 1,753,734 422,106 - - - Culture and recreation 258,054 162,855 95,199 - - - Interest on long-term debt 199,644 234,615 (34,971) - - - Water - - - 346,375 252,910 93,465 Sewer - - - 233,066 202,901 30,165 Total Expenses 6,396,089 5,225,233 1,170,856 579,441 455,811 123,630 Change in Net Position Before Transfers 3,378,487 4,639,717 (1,261,230) 1,282,147 832,744 449,403 Transfers 271,910 259,952 11,958 (271,910) (259,952) (11,958) Transfer of Capital Assets (2,875,554) (4,554) (2,871,000) 2,875,554 4,554 2,871,000 Change in Net Position 774,843 4,895,115 (4,120,272) 3,885,791 577,346 3,308,445 Net Position, January 1 10,621,273 5,726,158 4,895,115 6,174,539 5,597,193 577,346 Net Position, December 31 11,396,116$ 10,621,273$ 774,843$ 10,060,330$ 6,174,539$ 3,885,791$ Governmental Activities Business-type Activities Property taxes represent 43.47 percent of total revenues in 2019 in governmental activities. Significant revenues items included: • Capital grants and contributions decreased $715,883 from prior year. In 2018 the City received nearly 4 million dollars in development agreements. This year’s total was slightly less than 3 million. • Charges for services increased $591,256 in 2019 as a result of an increase in building permit revenue. 22 Significant expenses items included: •Public safety expenses increased $450,412 due to increased personal service and building inspection expenditures. •Public Works expenses increased $422,106 due to capital project costs in 2019. •Overall business-type expenses increased $123,630 while revenues increased $573,033. The following graph depicts various governmental activities and shows the revenue and expenses directly related to those activities. Expenses and Program Revenue - Governmental Activities $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 General Government Public Safety Public Works Culture and Recreation Interest on Long- term Debt Expenses Program Revenues Revenues by Source - Governmental Activities Charges for Services 14.63% Operating Grants and Contributions 3.70% Capital Grants and Contributions 33.78% Grants and Contributions Unrestricted 0.32% Property Taxes 43.47% Other Taxes 0.49% Unrestricted Investments Earnings 1.51% Gain on Sale of Capital Assets 2.10% 23 Business-type Activities. Business-type activities increased the City’s net position by $3,885,791. Key elements of this increase are as follows: Expenses and Program Revenue - Business-type Activities $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 Water Sewer Program Revenues Expenses Revenues by Source - Business-type Activities Charges for Services 15.11% Capital Grants and Contributions 81.59% Unrestricted Investment Losses 3.30% 24 Financial Analysis of the City’s Funds As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. 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 $8,169,102, a decrease of $201,135 in comparison with the prior year. Approximately 26.0 percent of this total amount ($2,125,775) constitutes unassigned fund balance, which is available for spending at the City’s discretion. The remainder of fund balance ($6,043,327) is not available for new spending because it is either 1) nonspendable ($50,811), 2) restricted ($4,303,961), 3) committed ($43,643), or 4) assigned ($1,644,912). For further classification refer to Note 3E on page 62 of this report. Increase Major Funds 2019 2018 (Decrease) General 2,271,010$ 2,487,254$ (216,244)$ Debt Service 451,731$ 382,541$ 69,190$ Bellwether 771,389$ 2,780,055$ (2,008,666)$ The Bellwether fund balance decreased $2,008,666 from 2018 because of capital expenditures on various improvement projects. Fund Balance December 31, The General fund balance decreased 216,244 during the year. The decrease was due to transfers out to capital project funds for future projects. The Debt Service fund has a total fund balance of $451,731, all of which is restricted for payment of future debt service. The fund balance increased $69,190 from 2018 mainly due to transfers in from the Water and Sewer funds to help pay debt service expenditures on the 2016A Bonds. General Fund Budgetary Highlights The City’s General fund was not amended during the year. Revenues were over budget by $558,833. The largest positive variances was licenses and permits which had a positive budget variance of $487,672. Expenditures were over budget by $340,077 primarily due to the negative budget variance in public safety $258,336. The variances can both be attributed to increased building activity in the City along with conservative budgeting related to growth. 25 Capital Asset and Debt Administration Capital Assets. The City’s investment in capital assets for its governmental type activities and business-type activities as of December 31, 2019, amounts to $21,917,168 (net of accumulated depreciation). This investment in capital assets includes land, buildings, infrastructure, machinery and equipment, park facilities, roads, and highways. The City’s investment in capital assets for the current fiscal year increased 18.0% percent. Major capital events during the current fiscal year included the following: • Northeast Trunk Sewer District Improvement Project • 100th Avenue Turn Lane Project • Caterpillar Wheel Loader • Purchase of two Bobcats. City of Corcoran’s Capital Assets (Net of Depreciation) Increase Increase 2019 2018 (Decrease) 2019 2018 (Decrease) Land 2,870,956$ 2,870,956$ -$ 361,762$ 361,762$ -$ Construction in Progress 883,379 274,090 609,289 - - - Buildings 4,063,088 4,276,770 (213,682) - - - Equipment 1,471,460 1,337,851 133,609 - - - Infrastructure 3,826,708 3,675,294 151,414 8,439,815 5,779,975 2,659,840 Total 13,115,591$ 12,434,961$ 680,630$ 8,801,577$ 6,141,737$ 2,659,840$ Governmental Activities Business-type Activities Major capital asset events during the current fiscal year included the following: Capital Assets Land 14.8% Infrastructure 56.0% Buildings 18.5% Equipment 6.7% Construction in Progress 4.0% Additional information on the City’s capital assets can be found in Note 3B starting on page 56 of this report. 26 Long-term Debt. At the end of the current fiscal year, the City had total bonded debt outstanding of $11,354,727, which is made up of general obligation improvement bonds and general obligation revenue bonds. City of Corcoran’s Outstanding Debt Increase Increase 2019 2018 (Decrease) 2019 2018 (Decrease) G.O. Bonds 8,264,000$ 8,722,000$ (458,000)$ -$ -$ -$ Revenue Bonds - - - 2,640,000 2,775,000 (135,000) Unamortized Premium on Bonds 84,214 92,128 (7,914) 19,697 21,011 (1,314) Notes Payable - - - 346,816 383,107 (36,291) Total 8,348,214$ 8,814,128$ (465,914)$ 3,006,513$ 3,179,118$ (172,605)$ Governmental Activities Business-type Activities The City’s total debt decreased $638,519 during the current fiscal year primarily as a result of scheduled bond payments. Additional information on the City’s long-term debt can be found in Note 3D starting on page 59 of this report. Economic Factors and Next Year’s Budgets and Rates The City’s property tax rate decreased slightly from 45.357 percent to 45.119 percent in 2019. The City continues to work towards increasing its unrestricted fund balance and remove unfunded liabilities. Property values continue to increase and new residential development is at a pace of approximately 150 homes per year. Requests for Information This financial report is designed to provide a general overview of the City’s finances for all those with an interest in the City’s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the City Administrator, City of Corcoran, 8200 County Road 116, Corcoran, MN 55340. 27 THIS PAGE IS LEFT BLANK INTENTIONALLY 28 GOVERNMENT-WIDE FINANCIAL STATEMENTS CITY OF CORCORAN CORCORAN, MINNESOTA FOR THE YEAR ENDED DECEMBER 31, 2019 29 THIS PAGE IS LEFT BLANK INTENTIONALLY 30 City of Corcoran, Minnesota Statement of Net Position December 31, 2019 Governmental Business-type Activities Activities Total Assets Cash and temporary investments 9,498,943$ 4,036,382$ 13,535,325$ Receivables Accounts 56,595 27,166 83,761 Interest 29,076 - 29,076 Taxes 106,671 - 106,671 Special assessments 708,467 336,974 1,045,441 Due from other governments 100,034 18 100,052 Prepaid items 50,811 - 50,811 Capital assets Land and construction in progress 3,754,335 361,762 4,116,097 Depreciable, net of accumulated depreciation 9,361,256 8,439,815 17,801,071 Total Assets 23,666,188 13,202,117 36,868,305 Deferred Outflows of Resources Deferred other postemployment benefit resources 75,556 - 75,556 Deferred pension resources 1,071,595 - 1,071,595 Total Deferred Outflows of Resources 1,147,151 - 1,147,151 Liabilities Accounts payable 561,116 80,799 641,915 Due to other governments 31,684 19,702 51,386 Deposits payable 899,827 - 899,827 Accrued salaries payable 109,730 - 109,730 Accrued interest payable 85,233 34,773 120,006 Noncurrent liabilities Due within one year 705,909 177,658 883,567 Due in more than one year 7,896,643 2,828,855 10,725,498 Net pension liability 1,472,031 - 1,472,031 Other postemployment benefits liability 360,758 - 360,758 Total Liabilities 12,122,931 3,141,787 15,264,718 Deferred Inflows of Resources Deferred other postemployment benefit resources 42,482 - 42,482 Deferred pension resources 1,251,810 - 1,251,810 Total Deferred Inflows of Resources 1,294,292 - 1,294,292 Net Position Net investment in capital assets 4,767,377 6,809,024 11,576,401 Restricted for Debt service 908,972 - 908,972 Park dedication fees 705,105 - 705,105 Police expenditures 14,674 - 14,674 Lawful gambling 126,491 - 126,491 Capital outlay 3,005,960 - 3,005,960 Unrestricted 1,867,537 3,251,306 5,118,843 Total Net Position 11,396,116$ 10,060,330$ 21,456,446$ The notes to the financial statements are an integral part of this statement. 31 City of Corcoran, Minnesota Statement of Activities For the Year Ended December 31, 2019 Operating Capital Charges for Grants and Grants and Expenses Services Contributions Contributions Governmental Activities General government 1,364,971$ 59,877$ 7,659$ -$ Public safety 2,397,580 1,019,455 166,045 - Public works 2,175,840 295,727 188,404 2,986,740 Culture and recreation 258,054 55,443 - 315,297 Interest on long term debt 199,644 - - - Total Governmental Activities 6,396,089 1,430,502 362,108 3,302,037 Business-type Activities Water 346,375 162,948 - 1,146,857 Sewer 233,066 118,341 - 371,936 Total Business-type Activities 579,441 281,289 - 1,518,793 Total 6,975,530$ 1,711,791$ 362,108$ 4,820,830$ General Revenues Taxes Property taxes, levied for general purposes Property taxes, levied for debt service Franchise taxes Grants and contributions not restricted to specific programs Unrestricted investment earnings Gain on sale of capital assets Transfers Transfer of capital assets Total General Revenues Change in Net Position Net Position, January 1 Net Position, December 31 Functions/Programs Program Revenues The notes to the financial statements are an integral part of this statement. 32 Governmental Business-type Activities Activities Total (1,297,435)$ -$ (1,297,435)$ (1,212,080) - (1,212,080) 1,295,031 - 1,295,031 112,686 - 112,686 (199,644) - (199,644) (1,301,442) - (1,301,442) - 963,430 963,430 - 257,211 257,211 - 1,220,641 1,220,641 (1,301,442) 1,220,641 (80,801) 3,695,993 - 3,695,993 552,808 - 552,808 47,583 - 47,583 31,085 - 31,085 147,319 61,506 208,825 205,141 - 205,141 271,910 (271,910) - (2,875,554) 2,875,554 - 2,076,285 2,665,150 4,741,435 774,843 3,885,791 4,660,634 10,621,273 6,174,539 16,795,812 11,396,116$ 10,060,330$ 21,456,446$ Changes in Net Position Net Revenues (Expenses) and The notes to the financial statements are an integral part of this statement. 33 THIS PAGE IS LEFT BLANK INTENTIONALLY 34 FUND FINANCIAL STATEMENTS CITY OF CORCORAN CORCORAN, MINNESOTA FOR THE YEAR ENDED DECEMBER 31, 2019 35 City of Corcoran, Minnesota Balance Sheet Governmental Funds December 31, 2019 100 300's 425 Other Total Debt Governmental Governmental General Service Bellwether Funds Funds Assets Cash and temporary investments 3,440,307$ 415,709$ 969,512$ 4,673,415$ 9,498,943$ Receivables Accounts 51,342 - - 5,253 56,595 Interest 29,076 - - - 29,076 Taxes 106,671 - - - 106,671 Special assessments 118,507 578,474 - 11,486 708,467 Due from other governments 100,012 22 - - 100,034 Prepaid items 50,637 - 174 50,811 Total Assets 3,896,552$ 994,205$ 969,512$ 4,690,328$ 10,550,597$ Liabilities Accounts payable 359,486$ -$ 197,760$ 3,870$ 561,116$ Due to other governments 31,321 - 363 - 31,684 Deposits payable 899,827 - - - 899,827 Accrued salaries payable 109,730 - - - 109,730 Total Liabilities 1,400,364 - 198,123 3,870 1,602,357 Total Deferred Inflows of Resources Unavailable revenues - taxes 106,671 - - - 106,671 Unavailable revenues - special assessments 118,507 542,474 - 11,486 672,467 Total Deferred Inflows of Resources 225,178 542,474 - 11,486 779,138 Fund Balances Nonspendable 50,637 - - 174 50,811 Restricted - 451,731 771,389 3,080,841 4,303,961 Committed - - - 43,643 43,643 Assigned 94,598 - - 1,550,314 1,644,912 Unassigned 2,125,775 - - - 2,125,775 Total Fund Balances 2,271,010 451,731 771,389 4,674,972 8,169,102 Total Liabilities, Deferred Inflows of Resources and Fund Balances 3,896,552$ 994,205$ 969,512$ 4,690,328$ 10,550,597$ The notes to the financial statements are an integral part of this statement. 36 City of Corcoran, Minnesota Reconciliation of the Balance Sheet to the Statement of Net Position Governmental Funds December 31, 2019 Amounts reported for governmental activities in the statement of net position are different because Total Fund Balances - Governmental 8,169,102$ Capital assets used in governmental activities are not financial resources and therefore are not reported as assets in governmental funds. Cost of capital assets 18,712,262 Less: accumulated depreciation (5,596,671) 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 G.O. bonds payable (8,264,000) Unamortized premium on bonds (84,214) Compensated absences payable (254,338) Other postemployment benefits payable (360,758) Net pension liability (1,472,031) Some receivables are not available soon enough to pay for current period expenditures, and, therefore, are unavailable in the funds. Taxes receivable 106,671 Special assessments receivable 672,467 Governmental funds do not report long-term amounts related to pensions. Deferred outflows of pension resources 1,071,595 Deferred outflows of other postemployment benefit resources 75,556 Deferred inflows of pension resources (1,251,810) Deferred inflows of other postemployment benefit resources (42,482) Governmental funds do not report a liability for accrued interest until due and payable.(85,233) Total Net Position - Governmental Activities 11,396,116$ The notes to the financial statements are an integral part of this statement. 37 City of Corcoran, Minnesota Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2019 100 300's 425 Other Total Debt Governmental Governmental General Service Bellwether Funds Funds Revenues Taxes 3,704,928$ 552,808$ -$ -$ 4,257,736$ Licenses and permits 931,047 - - - 931,047 Intergovernmental 344,734 - - - 344,734 Charges for services 104,395 - - 305,840 410,235 Fines and forfeitures 51,505 - - - 51,505 Special assessments - 127,943 - 3,463 131,406 Interest on investments 45,935 642 30,407 70,335 147,319 Miscellaneous 143,858 - 1,770,000 1,456,561 3,370,419 Total Revenues 5,326,402 681,393 1,800,407 1,836,199 9,644,401 Expenditures Current General government 1,235,087 - - 410 1,235,497 Public safety 2,195,219 - - 38,754 2,233,973 Public works 1,406,293 - - - 1,406,293 Culture and recreation 165,212 - - - 165,212 Capital outlay General government - - - 90,304 90,304 Public safety - - - 74,452 74,452 Public works 9,916 - 3,809,073 351,444 4,170,433 Culture and recreation 41,749 - - 21,250 62,999 Debt service Principal - 458,000 - - 458,000 Interest and other charges - 220,283 - - 220,283 Total Expenditures 5,053,476 678,283 3,809,073 576,614 10,117,446 Excess (Deficiency) of Revenues Over (Under) Expenditures 272,926 3,110 (2,008,666) 1,259,585 (473,045) Other Financing Sources (Uses) Transfers in 205,830 66,080 - 711,549 983,459 Transfers out (695,000) - - (16,549) (711,549) Total Other Financing Sources (Uses)(489,170) 66,080 - 695,000 271,910 Net Change in Fund Balances (216,244) 69,190 (2,008,666) 1,954,585 (201,135) Fund Balances, January 1 2,487,254 382,541 2,780,055 2,720,387 8,370,237 Fund Balances, December 31 2,271,010$ 451,731$ 771,389$ 4,674,972$ 8,169,102$ The notes to the financial statements are an integral part of this statement. 38 City of Corcoran, Minnesota Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities Governmental Funds For the Year Ended December 31, 2019 Amounts reported for governmental activities in the statement of activities are different because Total Net Change in Fund Balances - Governmental Funds (201,135)$ 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 4,070,023 Depreciation expense (691,864) Assets constructed in the governmental funds for enterprise funds are eliminated in the government-wide statements.(2,875,554) A gain or loss on the disposal of capital assets, including the difference between carrying value and any related sales proceeds, is included in net position. However, only the sales proceeds are included in the change in the change in fund balance.205,141 Governmental funds report a gain (loss) on sale of capital assets to the extent of cash exchanged, whereas the disposition of the assets book value is included in the total gain (loss) in the statement of activities. Disposals (228,059) Depreciation on disposals 200,943 The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net position. Also, governmental funds report the effect of premiums, discounts, and similar items when debt is first issued, whereas these amounts amortized in the statement of activities. Amortization of bond premium 7,914 Principal repayments 458,000 Interest on long-term debt in the statement of activities differs from the amount reported in the governmental funds because interest is recognized as an expenditure in the funds when it is due, and thus requires the use of current financial resources. In the statement of activities, however, interest expense is recognized as the interest accrues, regardless of when it is due.12,725 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 38,648 Special assessments (124,666) 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 (19,184) Other postemployment benefits costs (16,130) Long-term pension activity is not reported in governmental funds. Pension expense (73,011) Pension revenue 11,052 Change in Net Position - Governmental Activities 774,843$ The notes to the financial statements are an integral part of this statement. 39 City of Corcoran, Minnesota Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Fund For the Year Ended December 31, 2019 Actual Variance with Original Final Amounts Final Budget Revenues Taxes 3,755,096$ 3,755,096$ 3,704,928$ (50,168)$ Licenses and permits 443,375 443,375 931,047 487,672 Intergovernmental 288,178 288,178 344,734 56,556 Charges for services 98,200 98,200 104,395 6,195 Fines and forfeitures 50,000 50,000 51,505 1,505 Interest on investments 15,000 15,000 45,935 30,935 Miscellaneous 117,720 117,720 143,858 26,138 Total Revenues 4,767,569 4,767,569 5,326,402 558,833 Expenditures Current General government 1,134,968 1,134,968 1,235,087 (100,119) Public safety 1,936,883 1,936,883 2,195,219 (258,336) Public works 1,460,270 1,460,270 1,406,293 53,977 Culture and recreation 136,278 136,278 165,212 (28,934) Capital outlay Public works 10,000 10,000 9,916 84 Culture and recreation 35,000 35,000 41,749 (6,749) Total Expenditures 4,713,399 4,713,399 5,053,476 (340,077) Excess of Revenues Over Expenditures 54,170 54,170 272,926 218,756 Other Financing Sources (Uses) Transfers in 205,830 205,830 205,830 - Transfers out (260,000) (260,000) (695,000) (435,000) Total Other Financing Sources (Uses)(54,170) (54,170) (489,170) (435,000) Net Change in Fund Balances - - (216,244) (216,244) Fund Balances, January 1 2,487,254 2,487,254 2,487,254 - Fund Balances, December 31 2,487,254$ 2,487,254$ 2,271,010$ (216,244)$ Budgeted Amounts The notes to the financial statements are an integral part of this statement. 40 City of Corcoran, Minnesota Statement of Net Position Proprietary Funds December 31, 2019 Water Sewer Totals Assets Current Assets Cash and temporary investments 3,049,736$ 986,646$ 4,036,382$ Accounts receivable 10,586 16,580 27,166 Due from other governments 14 4 18 Special assessments 35,481 8,870 44,351 Total Current Assets 3,095,817 1,012,100 4,107,917 Noncurrent Assets Special assessments 234,098 58,525 292,623 Capital assets Land 235,145 126,617 361,762 Infrastructure 3,078,433 6,268,541 9,346,974 Less: accumulated depreciation (415,836) (491,323) (907,159) Net Capital Assets 2,897,742 5,903,835 8,801,577 Total Noncurrent Assets 3,131,840 5,962,360 9,094,200 Total Assets 6,227,657 6,974,460 13,202,117 Liabilities Current Liabilities Accounts payable 23,202 57,597 80,799 Due to other governments 19,702 - 19,702 Accrued interest payable 15,448 19,325 34,773 Notes payable - current 37,658 - 37,658 Bonds payable - current 62,500 77,500 140,000 Total Current Liabilities 158,510 154,422 312,932 Noncurrent Liabilities Notes payable 309,158 - 309,158 Bonds payable, net of premium 1,122,088 1,397,609 2,519,697 Total Noncurrent Liabilities 1,431,246 1,397,609 2,828,855 Total Liabilities 1,589,756 1,552,031 3,141,787 Net Position Net investment in capital assets 1,998,467 4,810,557 6,809,024 Unrestricted 2,639,434 611,872 3,251,306 Total Net Position 4,637,901$ 5,422,429$ 10,060,330$ Business-type Activities - Enterprise Funds The notes to the financial statements are an integral part of this statement. 41 City of Corcoran, Minnesota Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds For the Year Ended December 31, 2019 Water Sewer Totals Operating Revenues Charges for services 162,948$ 118,341$ 281,289$ Operating Expenses Supplies 58,785 2,491 61,276 Repairs and maintenance 133,641 71,556 205,197 Depreciation 102,614 113,100 215,714 Total Operating Expenses 295,040 187,147 482,187 Operating Loss (132,092) (68,806) (200,898) Nonoperating Revenues (Expenses) Interest on investments 45,592 15,914 61,506 Interest expense (51,335) (45,919) (97,254) Total Nonoperating Expenses (5,743) (30,005) (35,748) Loss Before Contributions and Transfers (137,835) (98,811) (236,646) Capital Contributions 1,146,857 371,936 1,518,793 Capital Contributions From Other Funds - 2,875,554 2,875,554 Transfers Out (128,955) (142,955) (271,910) Change in Net Position 880,067 3,005,724 3,885,791 Net Position, January 1 3,757,834 2,416,705 6,174,539 Net Position, December 31 4,637,901$ 5,422,429$ 10,060,330$ Business-type Activities - Enterprise Funds The notes to the financial statements are an integral part of this statement. 42 City of Corcoran, Minnesota Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2019 Water Sewer Totals Cash Flows from Operating Activities Receipts from customers and users 165,900$ 126,385$ 292,285$ Payments to suppliers (159,330) (24,661) (183,991) Net Cash Provided (Used) by Operating Activities 6,570 101,724 108,294 Cash Flows from Noncapital Financing Activities Transfers out (128,955) (142,955) (271,910) Cash Flows from Capital and Related Financing Activities Connection fees received 1,138,585 369,868 1,508,453 Principal paid on notes payable (36,291) - (36,291) Special assessments received 51,096 12,771 63,867 Principal paid on bonds (60,300) (74,700) (135,000) Interest paid on bonds (52,570) (47,120) (99,690) Net Cash Provided by Capital and Related Financing Activities 1,040,520 260,819 1,301,339 Cash Flows from Investing Activities Interest received on investments 45,592 15,914 61,506 Net Increase in Cash and Cash Equivalents 963,727 235,502 1,199,229 Cash and Cash Equivalents, January 1 2,086,009 751,144 2,837,153 Cash and Cash Equivalents, December 31 3,049,736$ 986,646$ 4,036,382$ Reconciliation of Operating Loss to Net Cash Provided by Operating Activities Operating loss (132,092)$ (68,806)$ (200,898)$ Adjustments to reconcile operating loss to net cash provided (used) by operating activities Depreciation 102,614 113,100 215,714 (Increase) decrease in assets Accounts receivable 9,008 9,556 18,564 Due to other governments 2,227 556 2,783 Special assessments (8,283) (2,068) (10,351) Prepaid items 200 200 400 Increase (decrease) in liabilities Accounts payable 18,494 49,186 67,680 Due to other governments 14,402 - 14,402 Net Cash Provided (Used) By Operating Activities 6,570$ 101,724$ 108,294$ Noncash Capital and Related Financing Activities Capital assets contributed by other funds -$ 2,875,554$ 2,875,554$ Amortization of bond premium 733$ 581$ 1,314$ Business-type Activities - Enterprise Funds The notes to the financial statements are an integral part of this statement. 43 THIS PAGE IS LEFT BLANK INTENTIONALLY 44 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 1: Summary of Significant Accounting Policies A. Reporting Entity The City of Corcoran, Minnesota (the City), operates under a Home Rule Charter form of government. The charter provides for citizen input for initiative, referendum and recall. Under this plan, the government of the City is directed by a City Council composed of an elected Mayor and four elected City Council members. The City Council exercises legislative authority and determines all matters of policy. The City Council appoints personnel responsible for the proper administration of all affairs relating to the City. The City has considered all potential units for which it is financially accountable, and other organizations for which the nature and significance of their relationship with the City are such that exclusion would cause the City’s financial statements to be misleading or incomplete. The Governmental Accounting Standards Board (GASB) has set forth criteria to be considered in determining financial accountability. These criteria include appointing a voting majority of an organization’s governing body, and (1) the ability of the primary government to impose its will on that organization or (2) the potential for the organization to provide the specific benefits to, or impose specific financial burdens on the primary government. Blended component units, although legally separate entities, are in substance, part of the City’s operations and so data from these units are combined with data of the primary government. The City has the following component unit: Blended Component Unit The Economic Development Authority (the EDA) of the City was created pursuant to Minnesota statutes 469.090 through 469.108 to carry out economic and industrial development and redevelopment consistent with policies established by the City Council. The EDA may not exercise any of the powers enumerated by the authorizing statutes without prior approval of the Board of Commissioners. The activity of the EDA are blended and reported as a Debt Service fund due to the financial benefit/burden relationship. The EDA has no activity during the year. Separate financial statements are not issued for this component unit. B. Government-wide and Fund Financial Statements The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the primary government. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Amounts reported as program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. 45 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 1: Summary of Significant Accounting Policies (Continued) C. Measurement Focus, Basis of Accounting and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Property taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the City. Revenue resulting from exchange transactions, in which each party gives and receives essentially equal value, is recorded on the accrual basis when the exchange takes place. On a modified accrual basis, revenue is recorded in the year in which the resources are measurable and become available. Non-exchange transactions, in which the City receives value without directly giving equal value in return, include property taxes, grants, entitlement and donations. On an accrual basis, revenue from property taxes is recognized in the year for which the tax is levied. Revenue from grants, entitlements and donations is recognized in the year in which all eligibility requirements have been satisfied. Eligibility requirements include timing requirements, which specify the year when the resources are required to be used or the year when use is first permitted, matching requirements, in which the City must provide local resources to be used for a specified purpose, and expenditure requirements, in which the resources are provided to the City on a reimbursement basis. On a modified accrual basis, revenue from non-exchange transactions must also be available before it can be recognized. Unearned revenue arises when assets are recognized before revenue recognition criteria have been satisfied. Grants and entitlements received before eligibility requirements are met are also recorded as unearned revenue. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. 46 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 1: Summary of Significant Accounting Policies (Continued) The City reports the following major governmental funds: The General fund is the City’s primary operating fund. It accounts for all financial resources of the City, except those required to be accounted for in another fund. The Debt Service fund accounts for the resources accumulated and payments made for principal and interest on long- term general obligation debt of governmental funds. The Bellwether fund accounts for resources accumulated and payments made for different developments within the City. The City reports the following major proprietary funds: The Water fund accounts for costs associated with the City’s water system and ensures that user charges are sufficient to pay for those costs. The Sewer fund accounts for the costs associated with the City’s sewer system and ensures that user charges are sufficient to pay for those costs. As a general rule the effect of interfund activity has been eliminated from government-wide financial statements. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the City’s enterprise funds are charges to customers for sales and services. The City also recognizes as operating revenue the portion of tap fees intended to recover the cost of connecting new customers to the system. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. 47 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 1: Summary of Significant Accounting Policies (Continued) D.Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources and Net Position/Fund Balance Deposits and Investments The City’s cash and cash equivalents are considered to be cash on hand, demand deposits and short-term investments with original maturities of three months or less from the date of acquisition. The proprietary funds’ portion in the government-wide cash and temporary investments pool is considered to be cash and cash equivalents for purposes of the statements of cash flows. Cash balances from all funds are pooled and invested, to the extent available, in certificates of deposit and other authorized investments. Earnings from such investments are allocated on the basis of applicable participation by each of the funds. The City may also invest idle funds as authorized by Minnesota statutes, as follows: 1.Direct obligations or obligations guaranteed by the United States or its agencies. 2.Shares of investment companies registered under the Federal Investment Company Act of 1940 and received the highest credit rating, rated in one of the two highest rating categories by a statistical rating agency, and have a final maturity of thirteen months or less. 3.General obligations of a state or local government with taxing powers rated “A” or better; revenue obligations rated “AA” or better. 4.General obligations of the Minnesota Housing Finance Agency rated “A” or better. 5.Obligation of a school district with an original maturity not exceeding 13 months and (i) rated in the highest category by a national bond rating service or (ii) enrolled in the credit enhancement program pursuant to statute section 126C.55. 6. Bankers’ acceptances of United States banks eligible for purchase by the Federal Reserve System. 7.Commercial paper issued by United States banks corporations or their Canadian subsidiaries, of highest quality category by at least two nationally recognized rating agencies, and maturing in 270 days or less. 8.Repurchase or reverse repurchase agreements and securities lending agreements with financial institutions qualified as a “depository” by the government entity, with banks that are members of the Federal Reserve System with capitalization exceeding $10,000,000, a primary reporting dealer in U.S. government securities to the Federal Reserve Bank of New York, or certain Minnesota securities broker-dealers. 9.Guaranteed Investment Contracts (GIC’s) issued or guaranteed by a United States commercial bank, a domestic branch of a foreign bank, a United States insurance company, or its Canadian subsidiary, whose similar debt obligations were rated in one of the top two rating categories by a nationally recognized rating agency. The City’s investment policy limits the term of investments to be less than five years. All other policy provisions are limited to Minnesota statutes. The broker money market investment pool operates in accordance with appropriate State laws and regulations. The reported value of the pool is the same as the fair value of the pool share. The City has the following recurring fair value measurements as of December 31, 2019: •Negotiable Certificates of Deposit of $6,564,948 are valued using a matrix pricing model (Level 2 inputs) 48 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 1: Summary of Significant Accounting Policies (Continued) The Minnesota Municipal Money Market Fund is regulated by Minnesota statutes and the Board of Directors of the League of Minnesota Cities and is an external investment pool not registered with the Securities Exchange Commission (SEC) that follows the regulatory rules of the SEC. In accordance with GASB Statement No. 79, the City’s investment in this pool is valued at amortized cost, which approximates fair value. There are no restrictions or limitations on withdrawals from the 4M Liquid Asset Fund. Investments in the 4M Plus must be deposited for a minimum of 14 calendar days. Withdrawals prior to the 14-day restriction period will be subject to a penalty equal to seven days interest on the amount withdrawn. Seven days' notice of redemption is required for withdrawals of investments in the 4M Term Series withdrawn prior to the maturity date of that series. A penalty could be assessed as necessary to recoup the Series for any charges, losses, and other costs attributable to the early redemption. Financial statements of the 4M Fund can be obtained by contracting RBC Global Management at 100 South Fifth Street, Suite 2300, Minneapolis, MN 55402-1240. Property Taxes The City Council annually adopts a tax levy in December and certifies it to the County for collection in the following year. The County is responsible for collecting all property taxes for the City. These taxes attach an enforceable lien on taxable property within the City on January 1 and are payable by the property owners in two installments. The taxes are collected by the County Treasurer and tax settlements are made to the City during January, July and December each year. Delinquent taxes receivable includes the past six years’ uncollected taxes. Delinquent taxes have been offset by a deferred inflow of resources for taxes not received within 60 days after year end in the governmental financial statements. Accounts Receivable Accounts receivable include amounts billed for services provided before year end. 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 inflow of resources in the fund financial statements. Prepaid Items Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. 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 $5,000 (amount not rounded) and an estimated useful life in excess of five years. The City reports infrastructure assets on a network and subsystem basis. Accordingly, the amounts spent for the construction or acquisition on infrastructure assets are capitalized and reported in the government-wide financial statements. 49 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 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 backtrending (i.e., estimating the current replacement cost of the infrastructure to be capitalized and using an appropriate price-level index to deflate the cost to the acquisition year). As the City constructs or acquires additional capital assets each period, including infrastructure assets, they are capitalized and reported at historical cost. The reported value excludes normal maintenance and repairs which are essentially amounts spent in relation to capital assets that do not increase the capacity or efficiency of the item or extend its useful life beyond the original estimate. In the case of donations the City values these capital assets at the acquisition value of the item at the date of its donation. Property, plant and equipment of the City are depreciated using the straight-line method over the following estimated useful lives: Useful Lives Assets in Years Buildings and Improvements 7 - 40 Infrastructure 15 - 50 Equipment and Machinery 5 - 60 Vehicles 3 - 50 Roads and Highways 20 - 40 Land Improvements 5 - 30 Deferred Outflows of Resources In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The City has only one item that qualifies for reporting in this category. Accordingly, the item, deferred pension resources, is reported only in the statement of net position. This item results from actuarial calculations and current year pension contributions made subsequent to the measurement date. Furthermore, the City has additional items which qualify for reporting in this category on the statement of net position. The items, deferred pension resources and deferred other postemployment benefit resources, are reported only in the statement of net position and results from actuarial calculations involving net differences between projected and actual earnings on plan investments and changes in proportions. 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 75, at January 1, 2019. The General fund is typically used to liquidate governmental other postemployment benefits payable. 50 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 1: Summary of Significant Accounting Policies (Continued) Pensions For purposes of measuring the net pension liability, deferred outflows/inflows of resources, and pension expense, information about the fiduciary net position of the Public Employees Retirement Association (PERA) and additions to/deductions from PERA’s fiduciary net position have been determined on the same basis as they are reported by PERA. For this purpose, plan contributions are recognized as of employer payroll paid dates and benefit payments and refunds are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. The General fund is typically used to liquidate the governmental net pension liability. The total pension expense for the GERP and PEPFP is as follows: Public Employees Retirement Association of Minnesota (PERA)Total All GERP PEPFP Plans Pension Expense 127,937$ 162,876$ 290,813$ Long-term Obligations In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. The recognition of bond premiums and discounts are amortized over the life of the bonds using the effective interest method. Bond issuance costs are reported as an expense in the period incurred. In the fund financial statements, governmental fund types recognized bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. Deferred Inflows of Resources In addition to liabilities, the statement of net position and fund financial statements will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The government has only one type of item, which arises only under a modified accrual basis of accounting that qualifies as needing to be reported in this category. Accordingly, the item, unavailable revenue, is reported only in the governmental funds balance sheet. The governmental funds report unavailable revenues from two sources: taxes and special assessments. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. Furthermore, the City has additional items which qualify for reporting in this category on the statement of net position. The items, deferred pension resources and deferred other postemployment benefit resources, are reported only in the statement of net position and results from actuarial calculations involving net differences between projected and actual earnings on plan investments and changes in proportions. 51 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 1: Summary of Significant Accounting Policies (Continued) Fund Balance In the fund financial statements, fund balance is divided into five classifications based primarily on the extent to which the City is bound to observe constraints imposed upon the use of resources reported in the governmental funds. These classifications are defined as follows: Nonspendable - Amounts that cannot be spent because they are not in spendable form, such as due from other funds. Restricted - Amounts related to externally imposed constraints established by creditors, grantors or contributors; or constraints imposed by state statutory provisions. Committed - Amounts constrained for specific purposes that are internally imposed by formal action (resolution) of the City Council, which is the City’s highest level of decision-making authority. Committed amounts cannot be used for any other purpose unless the City Council modifies or rescinds the commitment by resolution. Assigned - Amounts constrained for specific purposes that are internally imposed. In governmental funds other than the General fund, assigned fund balance represents all remaining amounts that are not classified as nonspendable and are neither restricted nor committed. In the General fund, assigned amounts represent intended uses established by the City Council itself or by an official to which the governing body delegates the authority. The City Council has adopted a fund balance policy which delegates the authority to assign amounts for specific purposes to the City Administrator. Unassigned - The residual classification for the General fund and also negative residual amounts in other funds. The City considers restricted amounts to be spent first when both restricted and unrestricted fund balance is available. Additionally, the City would first use committed, then assigned, and lastly unassigned amounts of unrestricted fund balance when expenditures are made. The City has formally adopted a fund balance policy for the General fund. The City’s policy is to maintain a minimum unrestricted fund balance of 35 percent of budgeted operating expenditures for cash-flow timing needs. Net Position In the government-wide financial statements, net position represents the difference between assets and deferred outflows of resources and liabilities and deferred inflows of resources. Net position is displayed in three components: a. Net investment in capital assets - Consists of capital assets, net of accumulated depreciation reduced by any outstanding debt attributable to acquire capital assets. b. Restricted net position- Consist of net position balances restricted when there are limitations imposed on their use through external restrictions imposed by creditors, grantors, laws or regulations of other governments. c. Unrestricted net position- All other net position balances that do not meet the definition of “restricted” or “net investment in capital assets” When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted resources first, then unrestricted resources as they are needed. 52 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 2: Stewardship, Compliance and Accountability A. Budgetary Information Annual budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America for the General fund. All annual appropriations lapse at fiscal year-end. The City does not use encumbrance accounting. In July of each year, all departments of the City submit requests for appropriations to the City Administrator so that a budget may be prepared. Before September 30th, the proposed budget is presented to the City Council for review. The City Council holds public hearings and a final budget is prepared and adopted in December. The appropriated budget is prepared by fund, function and department. The City’s department heads, with the approval of the City Council, may make transfers of appropriations within a department. Transfers of appropriations between departments require the approval of the City Council. The legal level of budgetary control (i.e., the level at which expenditures may not legally exceed appropriations) is the department level. The budget was not amended during the year. B. Excess of Expenditures Over Appropriations For the year ended December 31, 2019, expenditures exceeded appropriations in the following fund: Excess of Expenditures Over Budget Actual Appropriations General 4,713,399$ 5,053,476$ 340,077$ Fund The excess expenditures were funded by revenues in excess of budget and existing fund balances. 53 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 3: Detailed Notes on All Funds A. Deposits and Investments Deposits Custodial credit risk for deposits and investments is the risk that in the event of a bank failure, the City’s deposits and investments may not be returned or the City will not be able to recover collateral securities in the possession of an outside party. In accordance with Minnesota statutes and as authorized by the City Council, the City maintains deposits at those depositor y 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, with the exception of irrevocable standby letters of credit issued by Federal Home Loan Banks as this type of collateral only requires collateral pledged equal to 100 percent of the deposits not covered by insurance or bonds. Authorized collateral in lieu of a corporate surety bond includes: • United States government Treasury bills, Treasury notes, Treasury bonds; • Issues of United States government agencies and instrumentalities as quoted by a recognized industry quotation service available to the government entity; • General obligation securities of any state or local government with taxing powers which is 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. 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 $2,562,875 and the bank balance was $2,586,444. A portion of the bank balance ($514,241) was covered by federal depository insurance. The remaining balance was covered by collateral help by the pledging financial institution’s trust department in the City’s name. 54 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 3: Detailed Notes on All Funds (Continued) Investments As of December 31, 2019, the City had the following investments that are insured or registered, or securities held by the City or its agent in the City’s name. Credit Segmented Quality/Time Ratings (1) Distribution (2)Amount Level 1 Level 2 Level 3 Pooled Investments at Amortized Costs Money Market Mutual funds N/A Less than 1 year 11,865$ -$ -$ -$ 4M Money Market Accounts N/A Less than 1 year 4,395,637 - - - Total pooled investments 4,407,502 Non-pooled Investments at Fair Value Brokered Certificates of Deposit N/A Less than 1 year 6,564,948 - 6,564,948 - Total Investments 10,972,450$ -$ 6,564,948$ -$ Types of Investments Fair Value Measurement Using (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 Indicates not applicable or unavailable. The investments of the City are subject to the following risks: • Credit Risk. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. Ratings are provided by various credit rating agencies and where applicable, indicate associated credit risk. Minnesota statutes limit the City’s investments to the list on page 48 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. The 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. The 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. Cash and Investments Summary A reconciliation of cash and temporary investments as reported on the statement of net position follows: Carrying Amount of Deposits 2,562,875$ Investments 10,972,450 Total 13,535,325$ Cash and Temporary Investments Statement of Net Position 13,535,325$ 55 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 3: Detailed Notes on All Funds (Continued) B. Capital Assets Capital asset activity for the year ended December 31, 2019 was as follows: Beginning Ending Balance Increases Decreases Balance Governmental Activities Capital Assets not Being Depreciated Land 2,870,956$ -$ -$ 2,870,956$ Construction in progress 274,090 3,781,998 (3,172,709) 883,379 Total Capital Assets not Being Depreciated 3,145,046 3,781,998 (3,172,709) 3,754,335 Capital Assets Being Depreciated Buildings 5,978,382 - - 5,978,382 Equipment 4,045,051 493,166 (228,059) 4,310,158 Infrastructure 4,372,232 297,155 - 4,669,387 Total Capital Assets Being Depreciated 14,395,665 790,321 (228,059) 14,957,927 Less Accumulated Depreciation Buildings (1,701,612) (213,682) - (1,915,294) Equipment (2,707,200) (332,441) 200,943 (2,838,698) Infrastructure (696,938) (145,741) - (842,679) Total Accumulated Depreciation (5,105,750) (691,864) 200,943 (5,596,671) Total Capital Assets Being Depreciated, Net 9,289,915 98,457 (27,116) 9,361,256 Governmental Activities Capital Assets, Net 12,434,961$ 3,880,455$ (3,199,825)$ 13,115,591$ 56 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 3: Detailed Notes on All Funds (Continued) Beginning Ending Balance Increases Decreases Balance Business-type Activities Capital Assets not Being Depreciated Land 361,762$ -$ -$ 361,762$ Capital Assets Being Depreciated Infrastructure 6,471,421$ 2,875,554$ -$ 9,346,975$ Less Accumulated Depreciation Infrastructure (691,446) (215,714) - (907,160) Total Capital Assets Being Depreciated, Net 5,779,975 2,659,840 - 8,439,815 Business-type Activities Capital Assets, Net 6,141,737$ 2,659,840$ -$ 8,801,577$ Depreciation expense was charged to functions/programs of the City as follows: Governmental Activities General government 48,301$ Public safety 120,377 Public works 493,343 Culture and recreation 29,843 Total Depreciation Expense - Governmental Activities 691,864$ Business-type Activities Water 102,614$ Sewer 113,100 Total Depreciation Expense - Business-type Activities 215,714$ Construction Commitments The City has three active construction project as of December 31, 2019. At year end, the City’s commitments with the contractor is as follows: Spent Remaining to Date Commitment 100th Ave Turn Lane 217,336$ 2,705$ Stieg Road Realignment 770,037 165,408 NE Trunk Sewer 2,688,981 47,377 Total 3,676,354$ 215,490$ Project 57 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 3: Detailed Notes on All Funds (Continued) C. Interfund Balances and Transfers Interfund Transfers The composition of interfund transfers as of December 31, 2019 is as follows Nonmajor General Debt Service Governmental Total Transfers Out General -$ -$ 695,000$ 695,000$ Water 102,915 26,040 - 128,955 Sewer 102,915 40,040 - 142,955 Nonmajor Governmental - - 16,549 16,549 Total 205,830$ 66,080$ 711,549$ 983,459$ Fund Transfers In • Transfers of $102,915 were completed from both the Water and Sewer funds to the General fund to cover staff administrative costs. • A transfer of $520,000 was completed from the General fund to the City Hall Remodel fund for future project costs. A transfer of $50,000 from the General fund to the Asphalt Maintenance fund was made for future capital expenditures. • A budgeted transfer of $125,000 from the General fund to the Capital Equipment was made to cover future capital purchases. • The Water and Sewer fund transferred $26,040 and $40,040, respectively for utility debt service payments. • A transfer of $16,549 from the CSAH-10 Fir Turn Lane fund to the Asphalt Maintenance fund was made to close out the CSAH-10 Fir Turn Lane fund. 58 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 3: Detailed Notes on All Funds (Continued) D. Long-term Debt General Obligation Bonds (G.O. Bonds) The City issued G.O. bonds in governmental activities for equipment purchases and the construction of the new public works facility. Both will be repaid with tax levy. Each year the tax levy equals 105 percent of the amount required for debt service. The excess of 5 percent is to cover any delinquencies in tax payments. G.O. bonds are direct obligations and pledge the full faith and credit of the City. Bonds currently outstanding are as follows: Authorized Issue Maturity Balance at and Issued Date Date Year End G.O. Capital Improvement Bonds Series 2012B 4,000,000$ 2.00 - 3.00 %11/01/12 02/01/38 3,650,000$ G.O. Equipment Certificate of 2012A 410,000 0.65 - 1.75 11/01/12 11/01/22 130,000 G.O. Equipment Certificate of 2014A 442,000 1.75 - 3.00 05/15/14 05/15/24 234,000 G.O. Equipment Certificate of 2016A 290,000 2.00 - 3.00 05/01/16 05/01/26 230,000 G.O. Improvement Bonds Series 2016A 2,625,000 2.00 - 2.40 05/01/16 05/01/32 2,185,000 G.O. Equipment Certification of 2018A 600,000 3.00 - 3.125 05/31/18 02/01/34 600,000 G.O. Bonds Series 2018A 1,235,000 3.00 - 3.125 05/31/18 02/01/34 1,235,000 Total General Obligation Bonds 8,264,000$ Interest Description Rate Annual debt service requirements to maturity for general obligation bonds are as follows: Year Ending December 31, Principal Interest Total 2020 594,000$ 199,853$ 793,853$ 2021 625,000 186,093 811,093 2022 637,000 171,800 808,800 2023 613,000 157,113 770,113 2024 625,000 142,843 767,843 2025 - 2029 2,480,000 518,286 2,998,286 2030 - 2034 1,705,000 268,605 1,973,605 2035 - 2038 985,000 60,823 1,045,823 Total 8,264,000$ 1,705,416$ 9,969,416$ Governmental Activities 59 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 3: Detailed Notes on All Funds (Continued) G.O. Revenue Bonds The following bonds were issued to finance capital improvements, and finance acquisition and construction of capital facilities. They will be repaid from future net revenues pledged from the Water and Sewer funds and are backed by the taxing power of the City. Annual principal and interest payments on the bonds are expected to require 159 and 191 percent of revenues from the Water and Sewer funds, respectively. For 2019, principal and interest paid and total operating revenues for the Water fund were $112,870 and $162,948, respectively. For 2019, principal and interest paid and total operating revenues for the Sewer fund were $121,820 and $118,341, respectively. G.O. revenue bonds currently outstanding are as follows: Authorized Issue Maturity Balance at and Issued Date Date Year End G.O. Utility Revenue Bonds, Series 2014B 3,130,000$ 2.00 - 3.625 %08/01/14 02/01/35 2,640,000$ Interest Description Rate Annual debt service requirements to maturity for G.O. revenue bonds are as follows: Year Ending December 31, Principal Interest Total 2020 140,000$ 82,050$ 222,050$ 2021 140,000 78,550 218,550 2022 145,000 74,275 219,275 2023 145,000 69,925 214,925 2024 155,000 65,425 220,425 2025 - 2029 835,000 253,706 1,088,706 2030 - 2034 890,000 113,750 1,003,750 2035 190,000 3,444 193,444 Total 2,640,000$ 741,125$ 3,381,125$ Business-Type Activities Notes Payable The City has the following notes payable outstanding for water connection charges. Authorized Issue Maturity Balance at and Issued Date Date Year End Notes Payable 300,000$ 5.50 %01/01/14 12/20/27 252,584$ Notes Payable 117,790 0.0 02/16/16 01/01/27 94,232 Total Notes Payable 346,816$ Interest Description Rate 60 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 3: Detailed Notes on All Funds (Continued) Annual debt service requirements to maturity for notes outstanding are as follows: Year Ending December 31, Principal Interest Total 2020 37,658$ 13,525$ 51,183$ 2021 39,101 12,082 51,183 2022 40,624 10,559 51,183 2023 42,232 8,951 51,183 2024 43,931 7,252 51,183 2025 - 2027 143,270 10,279 153,549 Total 346,816$ 62,648$ 409,464$ Business-Type Activities Changes in Long-term Liabilities Long-term liability activity for the year ended December 31, 2019 was as follows: Beginning Ending Due Within Balance Increases Decreases Balance One Year Governmental Activities Bonds Payable G.O. bonds payable 8,722,000$ -$ (458,000)$ 8,264,000$ 594,000$ Unamortized premium on bonds 92,128 - (7,914) 84,214 - Total Bonds Payable 8,814,128 - (465,914) 8,348,214 594,000 Compensated Absences Payable 235,154 187,870 (168,686) 254,338 111,909 Governmental Activity Long-term Liabilities 9,049,282$ 187,870$ (634,600)$ 8,602,552$ 705,909$ Business-type Activities Bonds Payable Revenue bonds payable 2,775,000$ -$ (135,000)$ 2,640,000$ 140,000$ Unamortized premium on bonds 21,011 - (1,314) 19,697 - Total Bonds Payable 2,796,011 - (136,314) 2,659,697 140,000 Notes Payable 383,107 - (36,291) 346,816 37,658 Business-type Activity Long-term Liabilities 3,179,118$ -$ (172,605)$ 3,006,513$ 177,658$ 61 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 3: Detailed Notes on All Funds (Continued) E. Components of Fund Balance At December 31, 2019, portions of the City’s fund balance are not available for appropriation due to not being in spendable form (Nonspendable), legal restrictions (Restricted), City Council action (Committed), policy and/or intent (Assigned). The following is a summary of the components of fund balance: Nonmajor Debt Governmental General Service Bellweather Funds Total Nonspendable Prepaid items $ 50,637 $ - $ - $ 174 $ 50,811 Restricted for Debt service $ - $ 451,731 $ - $ - $ 451,731 Capital outlay - - 771,389 2,234,571 3,005,960 Park dedication fees - - - 705,105 705,105 Lawful gambling - - - 126,491 126,491 Police expenditures - - - 14,674 14,674 Total Restricted $ - $ 451,731 $ 771,389 $ 3,080,841 $ 4,303,961 Committed to Emergency sirens $ - $ - $ - $ 22,612 $ 22,612 Police expenditures - - 18,306 18,306 Truck safety - - - 2,725 2,725 Total Committed $ - $ - $ - $ 43,643 $ 43,643 Assigned to Long range planning $ 94,598 $ - $ - $ - $ 94,598 Capital outlay - - - 1,550,314 1,550,314 Total Assigned $ 94,598 $ - $ - $ 1,550,314 $ 1,644,912 62 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 4: Defined Benefit Pension Plans - Statewide A. Plan Description The City participates in the following cost-sharing multiple-employer defined benefit pension plans administered by the Public Employees Retirement Association of Minnesota (PERA). PERA’s defined benefit pension plans are established and administered in accordance with Minnesota statutes, chapters 353 and 356. PERA’s defined benefit pension plans are tax qualified plans under Section 401(a) of the Internal Revenue Code. General Employees Retirement Plan (GERP) All full-time and certain part-time employees of the City are covered by the General Employees Retirement Plan (GERP). GERP members belong to the Coordinated Plan. Coordinated Plan members are covered by Social Security. Public Employees Police and Fire Fund (PEPFP) The PEPFP, originally established for police officers and firefighters not covered by a local relief association, now covers all police officers and firefighters hired since 1980. Effective July 1, 1999, the PEPFP also covers police officers and firefighters belonging to a local relief association that elected to merge with and transfer assets and administration to PERA. B. Benefits Provided PERA provides retirement, disability and death benefits. Benefit provisions are established by state statute and can only be modified by the state Legislature. Vested, terminated employees who are entitled to benefits but are not receiving them yet are bound by the provisions in effect at the time they last terminated their public service. GERP Benefits GERP benefits are based on a member’s highest average salary for any five successive years of allowable service, age, and years of credit at termination of service. Two methods are used to compute benefits for PERA's Coordinated Plan members. Members hired prior to July 1, 1989 receive the higher of Method 1 or Method 2 formulas. Only Method 2 is used for members hired after June 30, 1989. Under Method 1, the accrual rate for Coordinated members is 1.2 percent of average salary for each of the first 10 years of service and 1.7 percent of average salary for each additional year. Under Method 2, the accrual rate for Coordinated members is 1.7 percent for average salary for all years of service. For members hired prior to July 1, 1989 a full annuity is available when age plus years of service equal 90 and normal retirement age is 65. For members hired on or after July 1, 1989 normal retirement age is the age for unreduced Social Security benefits capped at 66. Annuities, disability benefits and survivor benefits are increased effective every January 1. Beginning January 1, 2019, the postretirement increase will be equal to 50 percent of the cost-of-living adjustment (COLA) announced by the SSA, with a minimum increase of at least 1 percent and a maximum of 1.5 percent. Recipients that have been receiving the annuity or benefit for at least a full year as of the June 30 before the effective date of the increase will receive the full increase. For recipients receiving the annuity or benefit for at least one month but less than a full year as of the June 30 before the effective date of the increase will receive a reduced prorated increase. For members retiring on January 1, 2024, or later, the increase will be delayed until normal retirement age (age 65 if hired prior to July 1, 1989, or age 66 for individuals hired on or after July 1, 1989). Members retiring under Rule of 90 are exempt from the delay to normal retirement. 63 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 4: Defined Benefit Pension Plans - Statewide (Continued) PEPFP Benefits Benefits for the PEPFP members first hired after June 30, 2010, but before July 1, 2014, vest on a prorated basis from 50 percent after five years up to 100 percent after ten years of credited service. Benefits for PEPFP members first hired after June 30, 2014 vest on a prorated basis from 50 percent after ten years up to 100 percent after twenty years of credited service. The annuity accrual rate is 3.0 percent of average salary for each year of service. A full, unreduced pension is earned when members are age 55 and vested, or for members who were first hired prior to July 1, 1989, when age plus years of service equal at least 90. Annuities, disability benefits and survivor benefits are increased effective every January 1. Beginning January 1, 2019, the postretirement increase will be fixed at 1 percent. Recipients that have been receiving the annuity or benefit for at least 36 months as of the June 30 before the effective date of the increase will receive the full increase. For recipients receiving the annuity or benefit for at least 25 months but less than 36 months as of the June 30 before the effective date of the increase will receive a reduced prorated increase. C. Contributions Minnesota statutes chapter 353 sets the rates for employer and employee contributions. Contribution rates can only be modified by the state Legislature. General Employees Fund Contributions Coordinated Plan members were required to contribute 6.50 percent of their annual covered salary in fiscal year 2019 and the City was required to contribute 7.50 percent for Coordinated Plan members. The City’s contributions to the General Employees Fund for the year ending December 31, 2019, 2018 and 2017 were $74,497, $68,497 and $59,070, respectively. The City’s contributions were equal to the required contributions for each year as set by state statute. Police and Fire Fund Contributions Police and Fire member’s contribution rates increased from 10.80 percent of pay to 11.30 percent and employer rates increased from 16.20 percent to 16.95 percent on January 1, 2019. The City’s contributions to the Police and Fire Fund for the years ending December 31, 2019, 2018 and 2017 were $131,228, $113,901 and $106,295, respectively. The City’s contributions were equal to the required contributions for each year as set by state statute. D. Pension Costs General Employees Fund Pension Costs At December 31, 2019, the City reported a liability of $735,327 for its proportionate share of the General Employees Fund’s net pension liability. The City’s net pension liability reflected a reduction due to the State of Minnesota’s contribution of $16 million to the fund in 2019. The State of Minnesota is considered a non-em ployer contributing entity and the state’s contribution meets the definition of a special funding situation. The State of Minnesota’s proportionate share of the net pension liability associated with the City totaled $22,832. The net pension liability was measured as of June 30, 2019, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The City’s proportionate share of the net pension liability was based on the City’s contributions received by PERA during the measurement period for employer payroll paid dates from July 1, 2018 through June 30, 2019 relative to the total employer contributions received from all of PERA’s participating employers. At June 30, 2019, the City’s proportionate share was 0.0133 percent which was a 0.0003 increase percent from its proportion measured as of June 30, 2018. 64 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 4: Defined Benefit Pension Plans - Statewide (Continued) City's Proportionate Share of the Net Pension Liability 735,327$ State of Minnesota's Proportionate Share of the Net Pension Liability Associated with the City 22,832 Total 758,159$ For the year ended December 31, 2019, the City recognized pension expense of $126,227 or its proportionate share of General Employees Plan’s pension expense. In addition, the City recognized $1,710 as pension expense (and grant revenue) for its proportionate share of the State of Minnesota’s contribution of $16 million to the General Employees Fund. At December 31, 2019, the City reported its proportionate share of the General Employees Plan’s deferred outflows of resources and deferred inflows of resources, and its contributions subsequent to the measurement date, from the following sources: Deferred Deferred Outflows Inflows of Resources of Resources Differences Between Expected and Actual Economic Experience 12,664$ 43,748$ Changes in Actuarial Assumptions 7,773 34,331 Net Difference Between Projected and Actual Earnings on Plan Investments - 35,727 Changes in Proportion 82,806 - Contributions Paid to PERA Subsequent to the Measurement Date 38,405 - Total 141,648$ 113,805$ The $38,405 reported as deferred outflows of resources related to pensions resulting from the City’s contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended December 31, 2020. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as follows: 2020 79$ 2021 (2,530) 2022 (9,296) 2023 1,185 Police and Fire Fund Pension Costs At December 31, 2019, the City reported a liability of $736,704 for its proportionate share of the Police and Fire Fund’s net pension liability. The net pension liability was measured as of June 30, 2019, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The City’s proportionate share of the net pension liability was based on the City’s contributions received by PERA during the measurement period for employer payroll paid dates from July 1, 2018 through June 30, 2019 relative to the total employer contributions received from all of PERA’s participating employers. At June 30, 2019, the City’s proportionate share was 0.0692 percent which was a 0.0037 percent increase from its proportionate share measured as of June 30, 2018. 65 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 4: Defined Benefit Pension Plans - Statewide (Continued) For the year ended December 31, 2019, the City recognized pension expense of $153,534 for its proportionate share of Police and Fire Plan’s pension expense. The City also recognized $9,342 for the year ended December 31, 2019, as revenue and an offsetting reduction of net pension liability for its proportionate share of the State of Minnesota’s on-behalf contributions to the Police and Fire Fund. Legislation passed in 2013 required the State of Minnesota to begin contributing $9 million to the Police and Fire Fund each year until the plan is 90 percent funded or until the State Patrol Plan (administered by the Minnesota State Retirement System) is 90 percent funded, whichever occurs later. In addition, the state will pay $4.5 million on October 1, 2018 and October 1, 2019 in direct state aid. Thereafter, by October 1 of each year, the state will pay $9 million until full funding is reached or July 1, 2048, whichever is earlier. At December 31, 2019, the City reported its proportionate share of PEPFF’s deferred outflows of resources and deferred inflows of resources, and its contributions subsequent to the measurement date, from the following sources: Deferred Deferred Outflows Inflows of Resources of Resources Differences Between Expected and Actual Economic Experience 35,386$ 122,956$ Changes in Actuarial Assumptions 635,062 832,089 Net Difference Between Projected and Actual Earnings on Plan Investments - 147,794 Changes in Proportion 191,759 35,166 Contributions Paid to PERA Subsequent to the Measurement Date 67,740 - Total 929,947$ 1,138,005$ The $67,740 reported as deferred outflows of resources related to pensions resulting from the City’s contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended December 31, 2020. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as follows: (25,381)$ (56,491) (219,631) 15,862 9,843 2020 2021 2022 2023 2024 E. Actuarial Assumptions The total pension liability in the June 30, 2019 actuarial valuation was determined using an individual entry-age normal actuarial cost method and the following actuarial assumptions: Inflation Active Member Payroll Growth Investment Rate of Return 2.50% per year 3.25% per year 7.50% Salary increases were based on a service-related table. Mortality rates for active members, retirees, survivors and disabilitants were based on RP-2014 tables for males or females, as appropriate, with slight adjustments to fit PERA’s experience. Cost of living benefit increases after retirement for retirees are assumed to be 1.25 percent per year for General Employees Plan and 1.0 percent per year for Police and Fire Plan. 66 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 4: Defined Benefit Pension Plans - Statewide (Continued) Actuarial assumptions used in the June 30, 2019 valuation were based on the results of actuarial experience studies. The most recent four-year experience study in the General Employees Plan was completed in 2019. The most recent four- year experience study for the Police and Fire Plan was completed in 2016. Economic assumptions were updated in 2018 based on a review of inflation and investment return assumptions. The following changes in actuarial assumptions occurred in 2019: General Employees Fund Changes in Actuarial Assumptions • The mortality projection scale was changed from MP-2017 to MP-2018. Changes in Plan Provisions • The employer supplemental contribution was changed prospectively, decreasing from $31.0 million to $21.0 million per year. The State’s special funding contribution was changed prospectively, requiring $16.0 million due per year through 2031. Police and Fire Fund Changes in Actuarial Assumptions • The mortality projection scale was changed from MP-2017 to MP-2018. Changes in Plan Provisions • There have been no changes since the prior valuation. The State Board of Investment, which manages the investments of PERA, prepares an analysis of the reasonableness return on a regular basis of the long-term expected rate of using a building-block method in which best-estimate ranges of expected future rates of return are developed for each major asset class. These ranges are combined to produce an expected long-term rate of return by weighting the expected future rates of return by the target asset allocation percentages. The target allocation and best estimates of geometric real rates of return for each major asset class are summarized in the following table: Asset Class Domestic Equity 35.50 %5.10 % Private Markets 25.00 5.90 Fixed Income 20.00 0.75 International Equity 17.50 5.90 Cash Equivalents 2.00 - Total 100.00 % Target Long-term Expected Allocation Real Rate of Return F. Discount Rate The discount rate used to measure the total pension liability in 2019 was 7.50 percent. The projection of cash flows used to determine the discount rate assumed that contributions from plan members and employers will be made at rates set in Minnesota Statutes. Based on these assumptions, the fiduciary net position of the General Employees Fund and the Police and Fire Fund were projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. 67 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 4: Defined Benefit Pension Plans - Statewide (Continued) G. Pension Liability Sensitivity The following presents the City’s proportionate share of the net pension liability for all plans it participates in, calculated using the discount rate disclosed in the preceding paragraph, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate 1 percentage point lower or 1 percentage point higher than the current discount rate: 1 Percent 1 Percent Decrease (6.50%) Current (7.50%) Increase (8.50%) General Employees Fund 1,208,838$ 735,327$ 344,350$ Police and Fire Fund 1,610,298 736,704 14 H. Pension Plan Fiduciary Net Position Detailed information about each pension plan’s fiduciary net position is available in a separatel y-issued PERA financial report that includes financial statements and required supplementary information. That report may be obtained on the Internet at www.mnpera.org. 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. Inactive Plan Members or Beneficiaries Currently Receiving Benefit Payments 2 Active Plan Members 22 Total Plan Members 24 B. Funding Policy The contribution requirements of plan members and the City are established and may be amended by LOGIS’ Board of Directors. For the year ended December 31, 2019, the City’s average contribution rate was 0.90 percent of covered- employee payroll. For the year 2019, the City directly contributed $47,056 to the Plan, while implicit contributions totaled $15,182. C. Actuarial Methods and Assumptions The City’s total OPEB liability of $360,758 was measured as of December 31, 2019, and the total OPEB liability used to calculate the total OPEB liability was determined by an actuarial valuation as of January 1, 2019. Roll forward procedures were used to roll forward the total OPEB liability to the measurement date. 68 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 5: Postemployment Benefits other than Pensions (Continued) The total OPEB liability in the January 1, 2019 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified: Discount Rate 2.74% 20-Year Municipal Bond Yield 2.74% Inflation Rate 2.75% Salary Increases 3.50% Medical Trend Rate 8.00% in 2019 decreasing 0.50% per year to an ultimate rate of 5.00% The discount rate used to measure the total OPEB liability was 2.74 percent. Assets were projected using expected benefit payments and expected asset returns. Expected benefit payments by year were discounted using the expected asset return assumption for years in which the assets were sufficient to pay all benefit payments. Any remaining benefit payments after the trust fund is exhausted are discounted at the 20-year municipal bond rate. The equivalent single rate is the discount rate. Mortality rates were based on the RP-2014 White Collar Mortality Tables with MP-2015 Generational Improvement Scale. The actuarial assumptions used in the December 31, 2019 valuation were based on input from a variety of published sources of historical and projected future financial data. Each assumption was reviewed for reasonableness with the source information as well as for consistency with the other economic assumptions. D. Changes in the Total OPEB Liability Total OPEB Liability (a) Balances at December 31, 2018 295,076$ Changes for the Year: Service cost 16,254 Interest 12,423 Differences between expected and actual experience (29,562) Changes in assumptions or other inputs 81,749 Benefit payments (15,182) Net Changes 65,682 Balances at December 31, 2019 360,758$ E. Sensitivity of the Total OPEB Liability The following presents the total OPEB liability of the City, as well as what the City’s total OPEB liability would be if it were calculated using a discount rate that is 1-percentage point lower (1.74 percent) or 1-percentage-point higher (3.74 percent) than the current discount rate: 1 Percent 1 Percent Decrease (1.74%)Current (2.74%)Increase (3.74%) 393,059$ 360,758$ 330,997$ 69 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 Note 5: Postemployment Benefits other than Pensions (Continued) The following presents the total OPEB liability of the City, as well as what the City’s total OPEB liability would be if it were calculated using a Healthcare Cost Trent Rates that is 1-percentage point lower (7.00 percent decreasing to 4.00 percent) or 1-percentage-point higher (9.00 percent increasing to 6.00 percent) than the current discount rate: Healthcare Cost 1 Percent Decrease Trend Rates 1 Percent Increase (7.00% Decreasing (8.00% Decreasing (9.00% Decreasing 0.50% Per Year) 0.50% Per Year)0.50% Per Year) 319,411$ 360,758$ 409,097$ F. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB For the year ended December 31, 2019, the City recognized OPEB expense of $16,130. At December 31, 2019, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Deferred Outflows Inflows of Resources of Resources Differences between Expected and Actual Experience -$ 27,322$ Changes in Actuarial Assumptions 75,556 15,160 Total 75,556$ 42,482$ Amounts reported as deferred outflows and inflows of resources related to OPEB will be recognized in OPEB expense as follows: Year Ended December 31: 2020 2,635$ 2021 2,635 2022 2,635 2023 2,635 2024 2,635 Thereafter 19,899 70 City of Corcoran, Minnesota Notes to the Financial Statements December 31, 2019 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 3 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. As of December 31, 2019, the City is under the legal debt margin. Note 7: Change in Accounting Principle During fiscal year 2019, the City implemented a new accounting pronouncement issued by the Government Accounting Standards Board (GASB), Statement No. 84, Fiduciary Activities. This standard required a retroactive implementation which resulted in the restatement of beginning balances in the December 31, 2019 financial statements. Changes related to this standard are reflected in the financial statements and related disclosures. Note 8: Subsequent Event In December 2019, a novel strain of coronavirus (COVID-19) surfaced. The spread of COVID-19 around the world in the first quarter of 2020 has caused significant volatility in U.S. and international markets. There is significant uncertainty around the breadth and duration of business disruptions related to COVID-19, as well as its impact on the U.S. and international economies and, as such, the City is unable to determine if it will have a material impact to its operations. 71 THIS PAGE IS LEFT BLANK INTENTIONALLY 72 REQUIRED SUPPLEMENTARY INFORMATION CITY OF CORCORAN CORCORAN, MINNESOTA FOR THE YEAR ENDED DECEMBER 31, 2019 73 City of Corcoran, Minnesota Required Supplementary Information For the Year Ended December 31, 2019 Schedule of Employer’s Share of PERA Net Pension Liability - General Employees Fund State's Proportionate City's Share of Proportionate the Net Pension Share of Liability City's Fiscal the Net Pension Associated with Year Liability the City Total Payroll Ending (a)(b)(a+b)(c) 06/30/19 0.0133 %735,327$ 22,832$ 758,159$ 941,564$ 80.5 %80.2 % 06/30/18 0.0130 721,187 23,786 744,973 876,976 84.9 79.5 06/30/17 0.0111 708,617 8,921 717,538 715,840 100.2 75.9 06/30/16 0.0106 860,667 11,305 860,667 658,533 130.7 68.9 06/30/15 0.0102 528,617 - 528,617 601,092 87.9 78.2 the Net Pension Payroll of the Total Liability ((a+b)/c)Pension Liability City's Liability as a Net Position Proportion of Percentage of as a PercentageCoveredCovered City's Proportionate Share of the Net Pension Plan Fiduciary Note: Schedule is intended to show 10-year trend. Additional years will be reported as they become available. Schedule of Employer’s PERA Contributions - General Employees Fund Contributions in Relation to the Statutorily Statutorily Contribution City's Required Required Deficiency Year Contribution Contribution (Excess)Payroll Ending (a)(b)(a-b)(c) 12/31/19 74,497$ 74,497$ -$ 993,293$ 7.5 % 12/31/18 68,497 68,497 - 913,292 7.5 12/31/17 59,070 59,070 - 787,600 7.5 12/31/16 52,496 52,496 - 699,947 7.5 12/31/15 46,319 46,319 - 617,587 7.5 Covered (b/c) Contributions as a Percentage of Payroll Covered Note: Schedule is intended to show 10-year trend. Additional years will be reported as they become available. 74 City of Corcoran, Minnesota Required Supplementary Information (Continued) For the Year Ended December 31, 2019 Notes to the Required Supplementary Information - General Employee Fund Changes in Actuarial Assumptions 2019 - The mortality projection scale was changed from MP-2017 to MP-2018. 2018 - The mortality projection scale was changed from MP-2015 to MP-2017. The assumed benefit increase was changed from 1.00 percent per year through 2044 and 2.50 percent per year thereafter to 1.25 percent per year. 2017 - The Combined Service Annuity (CSA) loads were changed from 0.8 percent for active members and 60 percent for vested and non-vested deferred members. The revised CSA loads are now 0.0 percent for active member liability, 15.0 percent for vested deferred member liability and 3.0 percent for non-vested deferred member liability. The assumed post-retirement benefit increase rate was changed from 1.0 percent per year for all years to 1.0 percent per year through 2044 and 2.5 percent per year thereafter. 2016 - The assumed post-retirement benefit increase rate was changed from 1.0 percent per year through 2035 and 2.5 percent per year thereafter to 1.0 percent per year for all future years. The assumed investment return was changed from 7.9 percent to 7.5 percent. The single discount rate was changed from 7.9 percent to 7.5 percent. Other assumptions were changed pursuant to the experience study dated June 30, 2015. The assumed future salary increases, payroll growth and inflation were decreased by 0.25 percent to 3.25 percent for payroll growth and 2.50 percent for inflation. 2015 - The assumed post-retirement benefit increase rate was changed from 1.0 percent per year through 2030 and 2.5 percent per year thereafter to 1.0 percent per year through 2035 and 2.5 percent per year thereafter. Changes in Plan Provisions 2019 - The employer supplemental contribution was changed prospectively, decreasing from $31.0 million to $21.0 million per year. The state’s special funding contribution was changed prospectively, requiring $16.0 million due per year through 2031. 2018 - The augmentation adjustment in early retirement factors is eliminated over a five-year period starting July 1, 2019, resulting in actuarial equivalence after June 30, 2024. Interest credited on member contributions decreased from 4.00 percent to 3.00 percent, beginning July 1, 2018. Deferred augmentation was changed to 0.00 percent, effective January 1, 2019. Augmentation that has already accrued for deferred members will still apply. Contribution stabilizer provisions were repealed. Postretirement benefit increases were changed from 1.00 percent per year with a provision to increase to 2.50 percent upon attainment of 90.00 percent funding ratio to 50.00 percent of the Social Security Cost of Living Adjustment, not less than 1.00 percent and not more than 1.50 percent, beginning January 1, 2019. For retirements on or after January 1, 2024, the first benefit increase is delayed until the retiree reaches normal retirement age; does not apply to Rule of 90 retirees, disability benefit recipients, or survivors. Actuarial equivalent factors were updated to reflect revised mortality and interest assumptions. 2017 - The State’s contribution for the Minneapolis Employees Retirement Fund equals $16,000,000 in 2017 and 2018, and $6,000,000 thereafter. The Employer Supplemental Contribution for the Minneapolis Employees Retirement Fund changed from $21,000,000 to $31,000,000 in calendar years 2019 to 2031. The state’s contribution changed from $16,000,000 to $6,000,000 in calendar years 2019 to 2031. 2015 - On January 1, 2015, the Minneapolis Employees Retirement Fund was merged into the General Employees Fund, which increased the total pension liability by $1.1 billion and increased the fiduciary plan net position by $892 million. Upon consolidation, state and employer contributions were revised. 75 City of Corcoran, Minnesota Required Supplementary Information (Continued) For the Year Ended December 31, 2019 Schedule of Employer’s Share of PERA Net Pension Liability - Police and Fire Fund State's Proportionate City's Share of Proportionate the Net Pension Share of Liability City's Fiscal the Net Pension Associated with Year Liability the City Total Payroll Ending (a)(b)(a+b)(c) 06/30/19 0.0655 %736,704$ -$ 736,704$ 729,156$ 101.0 %89.3 % 06/30/18 0.0655 698,163 - 698,163 689,830 101.2 88.8 06/30/17 0.0620 837,074 - 837,074 631,383 132.6 85.4 06/30/16 0.0510 2,046,719 - 2,046,719 489,123 418.4 63.9 06/30/15 0.0560 636,191 - 636,191 503,609 126.3 86.6 Plan Fiduciary City's Percentage of Net Position Liability ((a+b)/c)Pension Liability Proportion of Covered as a Percentage the Net Pension Payroll of the Total Covered City's Proportionate Share of the Net Pension Liability as a Note: Schedule is intended to show 10-year trend. Additional years will be reported as they become available. Schedule of Employer’s PERA Contributions - Police and Fire Fund Contributions in Relation to the Statutorily Statutorily Contribution City's Required Required Deficiency Year Contribution Contribution (Excess)Payroll Ending (a)(b)(a-b)(c) 12/31/19 131,228$ 131,228$ -$ 774,204$ 16.9 % 12/31/18 113,901 113,901 - 703,095 16.2 12/31/17 106,295 106,295 - 656,142 16.2 12/31/16 93,418 93,418 - 576,654 16.2 12/31/15 77,027 77,027 - 475,475 16.2 Covered (b/c) Contributions as a Percentage of Payroll Covered Note: Schedule is intended to show 10-year trend. Additional years will be reported as they become available. 76 City of Corcoran, Minnesota Required Supplementary Information (Continued) For the Year Ended December 31, 2019 Notes to the Required Supplementary Information - Public Employees Police and Fire Fund Changes in Actuarial Assumptions 2019 - The mortality projection scale was changed from MP-2017 to MP-2018. 2018 - The mortality projection scale was changed from MP-2016 to MP-2017. As set by statute, the assumed post- retirement benefit increase was changed from 1.0 percent per year through 2064 and 2.5 percent per year, thereafter, to 1.0 percent for all years, with no trigger. 2017 - Assumed salary increases were changed as recommended in the June 30, 2016 experience study. The net effect is proposed rates that average 0.34 percent lower than the previous rates. Assumed rates of retirement were changed, resulting in fewer retirements. The Combined Service Annuity (CSA) load was 30 percent for vested and non-vested deferred members. The CSA has been changed to 33 percent for vested members and 2 percent for non-vested members. The base mortality table for healthy annuitants was changed from the RP-2000 fully generational table to the RP-2014 fully generational table (with a base year of 2006), with male rates adjusted by a factor of 0.96. The mortality improvement scale was changed from Scale AA to Scale MP-2016. The base mortality table for disabled annuitants was changed from the RP-2000 disabled mortality table to the mortality tables assumed for healthy retirees. Assumed termination rates were decreased to 3.0 percent for the first three years of service. Rates beyond the select period of three years were adjusted, resulting in more expected terminations overall. Assumed percentage of married female members was decreased from 65 percent to 60 percent. Assumed age difference was changed from separate assumptions for male members (wives assumed to be three years younger) and female members (husbands assumed to be four years older) to the assumption that males are two years older than females. The assumed percentage of female members electing joint and survivor annuities was increased. The assumed post-retirement benefit increase rate was changed from 1.00 percent for all years to 1.00 percent per year through 2064 and 2.50 percent thereafter. The single discount rate was changed from 5.6 percent to 7.5 percent. 2016 - The assumed post-retirement benefit increase rate was changed from 1.0 percent per year through 2037 and 2.5 percent per year thereafter to 1.0 percent per year for all future years. The assumed investment return was changed from 7.9 percent to 7.5 percent. The single discount rate was changed from 7.9 percent to 5.6 percent. The assumed future salary increases, payroll growth and inflation were decreased by 0.25 percent to 3.25 percent for payroll growth and 2.50 percent for inflation. 2015 - The assumed post-retirement benefit increase rate was changed from 1.0 percent per year through 2030 and 2.5 percent per year thereafter to 1.0 percent per year through 2037 and 2.5 percent per year thereafter. 77 City of Corcoran, Minnesota Required Supplementary Information (Continued) For the Year Ended December 31, 2019 Notes to the Required Supplementary Information - Public Employees Police and Fire Fund (Continued) Changes in Plan Provisions 2018 - As set by statute, the assumed post-retirement benefit increase was changed from 1.0 percent per year through 2064 and 2.5 percent per year, thereafter, to 1.0 percent for all years, with no trigger. An end date of July 1, 2048 was added to the existing $9.0 million state contribution. New annual state aid will equal $4.5 million in fiscal years 2019 and 2020, and $9.0 million thereafter until the plan reaches 100 percent funding, or July 1, 2048, if earlier. Member contributions were changed from 10.80 percent to 11.30 percent of pay, effective January 1, 2019 and 11.80 percent of pay, effective January 1, 2020. Employer contributions were changed from 16.20 percent to 16.95 percent of pay, effective January 1, 2019 and 17.70 percent of pay, effective January 1, 2020. Interest credited on member contributions decreased from 4.00 percent to 3.00 percent, beginning July 1, 2018. Deferred augmentation was changed to 0.00 percent, effective January 1, 2019. Augmentation that has already accrued for deferred members will still apply. Actuarial equivalent factors were updated to reflect revised mortality and interest assumptions. 2017- Assumed salary increases were changed as recommended in the June 30, 2016 experience study. The net effect is proposed rates that average 0.34 percent lower than the previous rates. Assumed rates of retirement were changed, resulting in fewer retirements. The combined service annuity (CSA) load was 30.00 percent for vested and non-vested, deferred members. The CSA has been changed to 33.00 percent for vested members and 2.00 percent for non-vested members. The base mortality table for healthy annuitants was changed from the RP-2000 fully generational table to the RP-2014 fully generational table (with a base year of 2006), with male rates adjusted by a factor of 0.96. The mortality improvement scale was changed from Scale AA to Scale MP-2016. The base mortality table for disabled annuitants was changed from the RP-2000 disabled mortality table to the mortality tables assumed for healthy retirees. Assumed termination rates were decreased to 3.00 percent for the first three years of service. Rates beyond the select period of three years were adjusted, resulting in more expected terminations overall. Assumed percentage of married female members was decreased from 65.00 percent to 60.00 percent. Assumed age difference was changed from separate assumptions for male members (wives assumed to be three years younger) and female members (husbands assumed to be four years older) to the assumption that males are two years older than females. The assumed percentage of female members electing joint and survivor annuities was increased. The assumed postretirement benefit increase rate was changed from 1.00 percent for all years to 1.00 percent per year through 2064 and 2.50 percent thereafter. The single discount rate was changed from 5.60 percent per annum to 7.50 percent per annum. 2015 - The post-retirement benefit increase to be paid after attainment of the 90 percent funding threshold was changed, from inflation up to 2.5 percent, to a fixed rate of 2.5 percent. Schedule of Changes in the City’s Total OPEB Liability and Related Ratios 2019 2018 Total OPEB Liability Service cost 16,254$ 16,488$ Interest 12,423 10,632 Differences between expected and actual experience (29,562) - Changes in assumptions 81,749 (17,796) Benefit payments (15,182) (13,650) Net Change in Total OPEB Liability 65,682 (4,326) Total OPEB Liability - Beginning 295,076 299,402 Total OPEB Liability - Ending 360,758$ 295,076$ Covered - Employee Payroll 1,700,000$ 1,300,000$ City's total OPEB liability as a percentage of covered employee payroll 21.2 %22.7 % 78 COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES CITY OF CORCORAN CORCORAN, MINNESOTA FOR THE YEAR ENDED DECEMBER 31, 2019 79 City of Corcoran, Minnesota Nonmajor Governmental Funds Combining Balance Sheet December 31, 2019 Special Capital Revenue Projects Total Assets Cash and temporary investments 179,773$ 4,493,642$ 4,673,415$ Receivables Accounts 5,253 - 5,253 Special assessments - 11,486 11,486 Prepaid items 174 - 174 Total Assets 185,200$ 4,505,128$ 4,690,328$ Liabilities Accounts payable 218$ 3,652$ 3,870$ Deferred Inflows of Resources Unavailable revenues - special assessments - 11,486 11,486 Fund Balances Nonspendable 174 - 174 Restricted 141,165 2,939,676 3,080,841 Committed 43,643 - 43,643 Assigned - 1,550,314 1,550,314 Total Fund Balance 184,982 4,489,990 4,674,972 Total Liabilities, Deferred Inflows of Resources and Fund Balances 185,200$ 4,505,128$ 4,690,328$ 80 City of Corcoran, Minnesota Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances For the Year Ended December 31, 2019 Special Capital Revenue Projects Total Revenues Charges for services 31,195$ 274,645$ 305,840$ Special assessments - 3,463 3,463 Interest on investments 2,836 67,499 70,335 Miscellaneous 65,061 1,391,500 1,456,561 Total Revenues 99,092 1,737,107 1,836,199 Expenditures Current General government 410 - 410 Public safety 38,754 - 38,754 Capital outlay General government - 90,304 90,304 Public safety 28,651 45,801 74,452 Public works - 351,444 351,444 Culture and recreation - 21,250 21,250 Total Expenditures 67,815 508,799 576,614 Excess of Revenues Over Expenditures 31,277 1,228,308 1,259,585 Other Financing Sources (Uses) Transfers in - 711,549 711,549 Transfers out - (16,549) (16,549) Total Other Financing Sources (Uses) - 695,000 695,000 Net Change in Fund Balances 31,277 1,923,308 1,954,585 Fund Balances, January 1 153,705 2,566,682 2,720,387 Fund Balances, December 31 184,982$ 4,489,990$ 4,674,972$ 81 City of Corcoran, Minnesota Nonmajor Special Revenue Funds Combining Balance Sheet December 31, 2019 201 202 204 205 Reserve Police Firearms DWI Donation Donation Safety Forfeiture Assets Cash and temporary investments 5,885$ 5,632$ 12,229$ 6,140$ Accounts receivable - - 192 - Prepaid items - 174 - - Total Assets 5,885$ 5,806$ 12,421$ 6,140$ Liabilities Accounts payable -$ 218$ -$ -$ Fund Balances Nonspendable - 174 - - Restricted - 5,414 - 6,140 Committed 5,885 - 12,421 - Total Fund Balances 5,885 5,588 12,421 6,140 Total Liabilities and Fund Balances 5,885$ 5,806$ 12,421$ 6,140$ 82 206 207 208 209 Drug Truck Lawful Emergency Forfeiture Safety Gambling Sirens Total 3,120$ 2,725$ 121,430$ 22,612$ 179,773$ - - 5,061 - 5,253 - - - - 174 3,120$ 2,725$ 126,491$ 22,612$ 185,200$ -$ -$ -$ -$ 218$ - - - - 174 3,120 - 126,491 - 141,165 - 2,725 - 22,612 43,643 3,120 2,725 126,491 22,612 184,982 3,120$ 2,725$ 126,491$ 22,612$ 185,200$ 83 City of Corcoran, Minnesota Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances For the Year Ended December 31, 2019 201 202 204 205 Reserve Police Firearms DWI Donation Donation Safety Forfeiture Revenues Charges for services 8,075$ -$ 720$ -$ Interest on investments 206 142 205 112 Miscellaneous - 6,300 10,300 2,250 Total Revenues 8,281 6,442 11,225 2,362 Expenditures Current General government - - - - Public safety 3,831 10,084 7,695 6,821 Capital outlay Public safety 28,651 - - - Total Expenditures 32,482 10,084 7,695 6,821 Net Change in Fund Balances (24,201) (3,642) 3,530 (4,459) Fund Balances, January 1 30,086 9,230 8,891 10,599 Fund Balances, December 31 5,885$ 5,588$ 12,421$ 6,140$ 84 206 207 208 209 Drug Truck Lawful Emergency Forfeiture Safety Gambling Sirens Total -$ -$ -$ 22,400$ 31,195$ 72 43 1,844 212 2,836 - 8,253 37,958 - 65,061 72 8,296 39,802 22,612 99,092 - - 410 - 410 3,211 7,112 - - 38,754 - - - - - 28,651 3,211 7,112 410 - 67,815 (3,139) 1,184 39,392 22,612 31,277 6,259 1,541 87,099 - 153,705 3,120$ 2,725$ 126,491$ 22,612$ 184,982$ 85 City of Corcoran, Minnesota Nonmajor Capital Projects Funds Combining Balance Sheet December 31, 2019 305 400 411 415 416 Asphalt City Hall Public Works Park Capital Maintenance Remodel Facility Capital Equip-Cert Assets Cash and temporary investments 270,905$ 482,925$ 97,803$ 833,028$ 82,244$ Special assessments receivable 11,486 - - - - Total Assets 282,391$ 482,925$ 97,803$ 833,028$ 82,244$ Liabilities Accounts payable -$ -$ -$ -$ -$ Deferred Inflows of Resources Unavailable revenues - special assessments 11,486 - - - - Fund Balances Restricted - - - 705,105 - Assigned 270,905 482,925 97,803 127,923 82,244 Total Fund Balance 270,905 482,925 97,803 833,028 82,244 Total Liabilities, Deferred Inflows of Resources and Fund Balances 282,391$ 482,925$ 97,803$ 833,028$ 82,244$ 86 417 419 420 422 424 427 Shannon Hackamore Wetland Downtown CSAH-10 Gleason/66th Lane Upgrade Restoration Improvements Fir Lane Turn Lane Parkway Total -$ 1,061,278$ 102,742$ 488,514$ -$ 1,074,203$ 4,493,642$ - - - - - - 11,486 -$ 1,061,278$ 102,742$ 488,514$ -$ 1,074,203$ 4,505,128$ -$ 288$ -$ -$ -$ 3,364$ 3,652$ - - - - - - 11,486 - 1,060,990 102,742 - 1,070,839 2,939,676 - - - 488,514 - - 1,550,314 - 1,060,990 102,742 488,514 - 1,070,839 4,489,990 -$ 1,061,278$ 102,742$ 488,514$ -$ 1,074,203$ 4,505,128$ 87 City of Corcoran, Minnesota Nonmajor Capital Projects Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances For the Year Ended December 31, 2019 305 400 411 415 416 Asphalt City Hall Public Works Park Capital Maintenance Remodel Facility Capital Equip-Cert Revenues Charges for services -$ -$ -$ 274,645$ -$ Special assessments - - - - - Interest on investments 3,302 - 1,697 13,679 917 Miscellaneous - - - - - Total Revenues 3,302 - 1,697 288,324 917 Expenditures Capital outlay General government - 37,075 - - 53,229 Public safety - - - - 45,801 Public works - - - - 186,849 Culture and recreation - - - 21,250 - Total Expenditures - 37,075 - 21,250 285,879 Excess (Deficiency) of Revenues Over (Under) Expenditures 3,302 (37,075) 1,697 267,074 (284,962) Other Financing Sources (Uses) Transfers in 66,549 520,000 - - 125,000 Transfers out - - - - - Total Other Financing Sources (Uses)66,549 520,000 - - 125,000 Net Change in Fund Balances 69,851 482,925 1,697 267,074 (159,962) Fund Balances, January 1 201,054 - 96,106 565,954 242,206 Fund Balances, December 31 270,905$ 482,925$ 97,803$ 833,028$ 82,244$ 88 417 419 420 422 424 427 Shannon Hackamore Wetland Downtown CSAH-10 Gleason/66th Lane Upgrade Restoration Imrprovement Fir Lane Turn Lane Parkway Total -$ -$ -$ -$ -$ -$ 274,645$ 3,463 - - - - - 3,463 216 18,237 1,783 9,463 351 17,854 67,499 - 285,000 - 181,500 - 925,000 1,391,500 3,679 303,237 1,783 190,963 351 942,854 1,737,107 - - - - - - 90,304 - - - - - - 45,801 - 19,360 - 72,174 859 72,202 351,444 - - - - - - 21,250 - 19,360 - 72,174 859 72,202 508,799 3,679 283,877 1,783 118,789 (508) 870,652 1,228,308 - - - - - - 711,549 - - - - (16,549) - (16,549) - - - - (16,549) - 695,000 3,679 283,877 1,783 118,789 (17,057) 870,652 1,923,308 (3,679) 777,113 100,959 369,725 17,057 200,187 2,566,682 -$ 1,060,990$ 102,742$ 488,514$ -$ 1,070,839$ 4,489,990$ 89 City of Corcoran, Minnesota General Fund Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual (Continued on the Following Pages) For the Year Ended December 31, 2019 (With Comparative Actual Amounts for the Year Ended December 31, 2018) 2018 Actual Variance with Actual Original Final Amounts Final Budget Amounts Revenues Taxes General property taxes 3,702,096$ 3,702,096$ 3,657,345$ (44,751)$ 3,494,837$ Cable franchise fees 53,000 53,000 47,583 (5,417) 49,030 Total taxes 3,755,096 3,755,096 3,704,928 (50,168) 3,543,867 Licenses and permits Business 18,375 18,375 18,438 63 18,125 Nonbusiness 425,000 425,000 912,609 487,609 532,115 Total licenses and permits 443,375 443,375 931,047 487,672 550,240 Intergovernmental Property tax credits 20,033 20,033 20,033 - 20,037 PERA aid 1,845 1,845 1,845 - 1,845 Police state aid 70,300 70,300 83,680 13,380 80,128 State aid for streets 135,000 135,000 172,933 37,933 129,210 Other 35,000 35,000 40,652 5,652 84,953 County Recycling 16,000 16,000 15,221 (779) 15,744 Other 10,000 10,000 10,370 370 16,027 Total intergovernmental 288,178 288,178 344,734 56,556 347,944 Charges for services General government 41,700 41,700 27,286 (14,414) 63,984 Public safety 10,500 10,500 21,199 10,699 12,985 Streets and highways 40,500 40,500 47,968 7,468 50,900 Recycling 5,500 5,500 7,942 2,442 6,825 Total charges for services 98,200 98,200 104,395 6,195 134,694 Fines and forfeitures 50,000 50,000 51,505 1,505 65,807 Special assessments - - - - 36,434 Interest on investments 15,000 15,000 45,935 30,935 7,269 Miscellaneous Contributions and donations 1,000 1,000 - (1,000) 10,800 Refunds and reimbursements - - 13,959 13,959 5,585 Other 116,720 116,720 129,899 13,179 80,311 Total miscellaneous 117,720 117,720 143,858 26,138 96,696 Total Revenues 4,767,569 4,767,569 5,326,402 558,833 4,782,951 Budgeted Amounts 2019 90 2018 Actual Variance with Actual Original Final Amounts Final Budget Amounts Expenditures Current General government City Council Personal services 20,735$ 20,735$ 20,733$ 2$ 20,733$ Supplies 3,000 3,000 1,932 1,068 755 Other services and charges 73 73 67 6 67 Total City Council 23,808 23,808 22,732 1,076 21,555 Newspaper/newsletter Other services and charges 14,000 14,000 8,123 5,877 8,494 Administrator Personal services 145,914 145,914 157,674 (11,760) 141,844 Supplies 6,000 6,000 4,904 1,096 5,683 Other services and charges 1,836 1,836 1,809 27 1,793 Total administrator 153,750 153,750 164,387 (10,637) 149,320 Clerk Personal services 308,471 308,471 318,312 (9,841) 268,467 Supplies 7,250 7,250 5,398 1,852 3,137 Other services and charges 2,730 2,730 3,557 (827) 3,425 Total clerk 318,451 318,451 327,267 (8,816) 275,029 Elections Supplies 1,700 1,700 1,420 280 9,092 Auditor/treasurer Other services and charges 32,000 32,000 37,000 (5,000) 25,055 Assessor Supplies 1,000 1,000 876 124 916 Other services and charges 65,500 65,500 72,995 (7,495) 60,799 Total assessor 66,500 66,500 73,871 (7,371) 61,715 Legal services Other services and charges 31,000 31,000 34,152 (3,152) 32,063 Planning administration Supplies 2,250 2,250 36 2,214 296 Other services and charges 63,000 63,000 127,096 (64,096) 144,940 Total planning administration 65,250 65,250 127,132 (61,882) 145,236 Information technology Supplies 34,500 34,500 40,361 (5,861) 46,105 Other services and charges 61,500 61,500 83,338 (21,838) 38,563 Total information technology 96,000 96,000 123,699 (27,699) 84,668 General Fund City of Corcoran, Minnesota Budgeted Amounts Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual (Continued) For the Year Ended December 31, 2019 2019 (With Comparative Actual Amounts for the Year Ended December 31, 2018) 91 2018 Actual Variance with Actual Original Final Amounts Final Budget Amounts General Fund City of Corcoran, Minnesota Budgeted Amounts Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual (Continued) For the Year Ended December 31, 2019 2019 (With Comparative Actual Amounts for the Year Ended December 31, 2018) Expenditures (Continued) Current (continued) General government (continued) Code enforcement Personal services 87,537$ 87,537$ 87,422$ 115$ 86,237$ Supplies 3,850 3,850 2,033 1,817 1,831 Other services and charges 46,546 46,546 31,649 14,897 623 Total code enforcement 137,933 137,933 121,104 16,829 88,691 City center Supplies 26,000 26,000 36,666 (10,666) 27,297 Other services and charges 55,576 55,576 49,899 5,677 41,051 Total city center 81,576 81,576 86,565 (4,989) 68,348 Other general government Supplies 6,000 6,000 2,807 3,193 13,549 Other services and charges 107,000 107,000 104,828 2,172 116,572 Total other general government 113,000 113,000 107,635 5,365 130,121 Total general government 1,134,968 1,134,968 1,235,087 (100,119) 1,099,387 Public safety Police Personal services 1,221,233 1,221,233 1,278,907 (57,674) 1,116,161 Supplies 77,850 77,850 81,217 (3,367) 79,072 Other services and charges 119,300 119,300 119,696 (396) 129,752 Total police 1,418,383 1,418,383 1,479,820 (61,437) 1,324,985 Fire Other services and charges 348,500 348,500 348,658 (158) 330,212 Building inspection Other services and charges 170,000 170,000 366,741 (196,741) 161,864 Total public safety 1,936,883 1,936,883 2,195,219 (258,336) 1,817,061 Public works Streets and highways Personal services 706,170 706,170 680,169 26,001 668,991 Supplies 538,200 538,200 536,026 2,174 390,244 Other services and charges 137,100 137,100 97,735 39,365 128,595 Total streets and highways 1,381,470 1,381,470 1,313,930 67,540 1,187,830 Snow and ice removal Supplies 36,000 36,000 44,909 (8,909) 45,880 Engineering Other services and charges 32,500 32,500 34,786 (2,286) 99,683 92 2018 Actual Variance with Actual Original Final Amounts Final Budget Amounts General Fund City of Corcoran, Minnesota Budgeted Amounts Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual (Continued) For the Year Ended December 31, 2019 2019 (With Comparative Actual Amounts for the Year Ended December 31, 2018) Expenditures (Continued) Current (continued) Public works (continued) Recycling Supplies 4,000$ 4,000$ 3,238$ 762$ 3,073$ Other services and charges 6,300 6,300 9,430 (3,130) 8,303 Total recycling 10,300 10,300 12,668 (2,368) 11,376 Total public works 1,460,270 1,460,270 1,406,293 53,977 1,344,769 Culture and recreation Parks Personal services 61,748 61,748 68,827 (7,079) 44,657 Supplies 62,450 62,450 76,528 (14,078) 41,047 Other services and charges 12,080 12,080 19,857 (7,777) 10,350 Total parks 136,278 136,278 165,212 (28,934) 96,054 Total current 4,668,399 4,668,399 5,001,811 (333,412) 4,357,271 Capital outlay Public works 10,000 10,000 9,916 84 18,949 Culture and recreation 35,000 35,000 41,749 (6,749) 36,317 Total capital outlay 45,000 45,000 51,665 (6,665) 55,266 Total Expenditures 4,713,399 4,713,399 5,053,476 (340,077) 4,412,537 Excess of Revenues Over Expenditures 54,170 54,170 272,926 218,756 370,414 Other Financing Sources (Uses) Transfers in 205,830 205,830 205,830 - 192,872 Transfers out (260,000) (260,000) (695,000) (435,000) (265,000) Total Other Financing Sources (Uses)(54,170) (54,170) (489,170) (435,000) (72,128) Net Change in Fund Balances - - (216,244) (216,244) 298,286 Fund Balances, January 1 2,487,254 2,487,254 2,487,254 - 2,188,968 Fund Balances, December 31 2,487,254$ 2,487,254$ 2,271,010$ (216,244)$ 2,487,254$ 93 City of Corcoran, Minnesota Nonmajor Debt Service Funds Combining Balance Sheet December 31, 2019 309 311 312 G.O. Equipment 2012 Public Certificates Works Bond 2016A Bonds Total Assets Cash and temporary investments 245,154$ 114,333$ 56,222$ 415,709$ Special assessments receivable - - 578,474 578,474 Due from other governments - - 22 22 Total Assets 245,154$ 114,333$ 634,718$ 994,205$ Deferred Inflows of Resources Unavailable revenues - special assessments -$ -$ 542,474$ 542,474$ Fund Balances Restricted for debt service 245,154 114,333 92,244 451,731 Total Deferred Inflows of Resources and Fund Balances 245,154$ 114,333$ 634,718$ 994,205$ 94 City of Corcoran, Minnesota Nonmajor Debt Service Funds Combining Schedule of Revenues, Expenditures and Changes in Fund Balances For the Year Ended December 31, 2019 309 311 312 G.O. Equipment 2012 Public Certificates Works Bond 2016A Bonds Total Revenues Taxes 216,060$ 229,044$ 107,704$ 552,808$ Special assessments - - 127,943 127,943 Interest on investments 3,086 (542) (1,902) 642 Total Revenues 219,146 228,502 233,745 681,393 Expenditures Debt service Principal 113,000 125,000 220,000 458,000 Interest and other charges 36,121 93,138 91,024 220,283 Total Expenditures 149,121 218,138 311,024 678,283 Excess (Deficiency) of Revenues Over (Under) Expenditures 70,025 10,364 (77,279) 3,110 Other Financing Sources Transfers in - - 66,080 66,080 Net Change in Fund Balances 70,025 10,364 (11,199) 69,190 Fund Balances, January 1 175,129 103,969 103,443 382,541 Fund Balances, December 31 245,154$ 114,333$ 92,244$ 451,731$ 95 City of Corcoran, Minnesota Summary Financial Report Revenues and Expenditures For General Operations Governmental Funds For the Years Ended December 31, 2019 and 2018 2019 2018 Revenues Taxes 4,257,736$ 4,038,500$ 5.43 % Licenses and permits 931,047 550,240 69.21 Intergovernmental 344,734 930,679 (62.96) Charges for services 410,235 402,447 1.94 Fines and forfeitures 51,505 65,807 (21.73) Special assessments 131,406 134,191 (2.08) Interest on investments 147,319 24,671 497.13 Miscellaneous 3,370,419 3,778,569 (10.80) Total Revenues 9,644,401$ 9,925,104$ (2.83) % Per Capita 1,654$ 1,775$ (6.81) % Expenditures Current General government 1,235,497$ 1,099,387$ 12.38 % Public safety 2,233,973 1,875,325 19.12 Public works 1,406,293 1,344,769 4.58 Culture and recreation 165,212 96,074 71.96 Capital outlay General government 90,304 47,712 89.27 Public safety 74,452 146,662 (49.24) Public works 4,170,433 1,562,831 166.85 Culture and recreation 62,999 1,575,602 (96.00) Debt service Principal 458,000 569,000 (19.51) Interest and other charges 220,283 197,151 11.73 Total Expenditures 10,117,446$ 8,514,513$ 18.83 % Per Capita 1,735$ 1,523$ 13.96 % Total Long-term Indebtedness 8,348,214$ 8,814,128$ (5.29) % Per Capita 1,432 1,576 General Fund Balance - December 31 2,271,010$ 2,487,254$ (8.69) % Per Capita 389 445 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 Brad Martens, City Administrator at (763) 420-2288. Percent Total Increase (Decrease) 96 OTHER REQUIRED REPORT CITY OF CORCORAN CORCORAN, MINNESOTA FOR THE YEAR ENDED DECEMBER 31, 2019 97 THIS PAGE IS LEFT BLANK INTENTIONALLY 98 INDEPENDENT AUDITOR’S REPORT ON MINNESOTA LEGAL COMPLIANCE Honorable Mayor and City Council City of Corcoran, Minnesota We have audited, in accordance with auditing standards generally accepted in the United States of America, financial statements of the governmental activities, business-type activities, each major fund and the aggregate remaining fund information of the City of Corcoran, Minnesota (the City), as of and for the year ended December 31, 2019, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements and have issued our report thereon dated May 19, 2020. In connection with our audit, nothing came to our attention that caused us to believe that the City of Corcoran failed to comply with the provisions of the contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, claims and disbursements and miscellaneous provisions sections of the Minnesota Legal Compliance Audit Guide for Cities, promulgated by the State Auditor pursuant to Minn. Stat. § 6.65, insofar as they relate to accounting matters. However, our audit was not directed primarily toward obtaining knowledge of such noncompliance. Accordingly, had we performed additional procedures, other matters may have come to our attention regarding the City’s noncompliance with the above referenced provisions, insofar as they relate to accounting matters. This report is intended solely for the information and use those charged with governance and management of the City and the State Auditor and is not intended to be and should not be used by anyone other than these specified parties. ABDO, EICK & MEYERS, LLP Minneapolis, Minnesota May 19, 2020 99 CITY OF CORCORAN City Council Meeting Minutes May 14, 2020 - 7:00 pm The Corcoran City Council met on May 14, 2020, in Corcoran, Minnesota. Pursuant to Minnesota Statute Section 13D.021 and due to the COVID-19 pandemic, the City Council meeting was held remotely through electronic means using the audio and video conferencing platform, Zoom. Present were Mayor Thomas at City Hall and present via telephonic or other electronic means were Councilor Anderson, Councilor Bottema, Councilor Dejewski, and Councilor Schultz. Also present were City Administrator Martens, and Administrative Services Director Beise. Public Works Director Mattson and Director of Public Safety Gottschalk were present via telephonic or other electronic means. 1.Call to Order / Roll Call Mayor Thomas called the meeting to order at 7:00 pm. 2.Pledge of Allegiance Mayor Thomas invited all in attendance to rise and join in the Pledge of Allegiance. 3.Agenda Approval City Administrator Martens reviewed the digital meeting process and indicated meeting points where public comment will be received. MOTION: made by Dejewski, seconded by Schultz to approve the agenda as presented. Voting Aye by Roll Call Vote: Thomas, Anderson, Bottema, Dejewski, and Schultz (Motion carried 5:0) 4.Commission Representatives City Administrator Martens explained Commissioner participation in Council meetings is available through electronic means and noted Planning Commissioner Verhenkamp was present at the meeting. 5.Open Forum (Public Comment Opportunity) Mayor Thomas invited residents to communicate telephonically at Open Forum and noted the public comment instructions. City Administrator Martens clarified instructions (press *9 to be recognized to speak) for any persons wishing to comment. No persons participated in the public comment portion of the meeting. 6.Presentations/Recognitions No presentations or recognitions were heard. 7.Consent Agenda a.Draft Minutes of April 23, 2020 Council Meeting b.Financial Claims c.CSAH 101 & 100th Ave Turn Lane Improvements – Pay Request 3 and Final d.Charter Commission Appointment MOTION: made by Anderson, seconded by Schultz to approve consent agenda as presented. Voting Aye by Roll Call Vote: Thomas, Anderson, Bottema, Dejewski, and Schultz (Motion carried 5:0) 8.Planning Business No planning business was heard. 9.Unfinished Business (Public Comment Opportunity) Mayor Thomas invited residents to communicate telephonically prior to Unfinished Business discussion and noted the public comment instructions of pressing *9 to be recognized to speak. No persons participated in the public comment portion of the meeting. a.Southeast Corcoran Watermain Improvements – Award Bid Agenda Item 7a. 2 Public Works Director Mattson presented the Southeast Corcoran Watermain Improvements project background and noted the project connects a downtown watermain stub to a Ravinia watermain with infrastructure installation located along County Road 116 through the 66th Gleason Parkway corridor. Public Works Director Mattson indicated C & L Excavating was the low bid with competitive pricing $200,000 under the estimated project cost. Council asked if the City has worked with C & L Excavating in the past. Public Works Director indicated the City has not directly worked with C & L Excavating however, the company C & L Excavating subcontracted with on the project, completed the 2014 watermain connection from Lion’s Park to the Ravinia neighborhood along County Road 101 and is the main installer. Council and staff discussed the number of bids received and the amounts. MOTION: made by Anderson, seconded by Schultz to authorize contingent bid award to C & L Excavating in the amount $1,021,020, contingent upon securing project bonding, finalizing easement acquisition and associated permit requirements. Voting Aye by Roll Call Vote: Thomas, Anderson, Bottema, Dejewski, and Schultz (Motion carried 5:0) b. Core Strategies, Short-Term Goals, and Action Steps City Administrator Martens reviewed the core strategies, short-term goals and action steps from the previous strategic planning work session. Council noted a future discussion is necessary regarding the Core Strategy of Providing Diverse Community Amenities and Recreation Opportunities section. Council discussed a future review and dialogue of key site areas in Corcoran that should be preserved, rather than waiting for a developer to purchase land and then carve out a preservation site within the development. Council talked about the Parks and Trails Commission assisting in a pro-active approach and review possible preservation areas in the City. Council discussed purchasing possible preservation areas. Council and staff discussed Action Steps of each of the Core Strategies and clarified the process regarding Council review and consideration. Council discussed Action Step six of the Core Strategy of Providing Diverse Community Amenities and Recreation Opportunities which provides incentives for developers to enhance and maintain natural preservation areas in future development properties as a priority item. MOTION: made by Schultz, seconded by Anderson to approve Core Strategies, Short-Term Goals and Action Steps with noted comments within discussion. Voting Aye by Roll Call Vote: Thomas, Anderson, Bottema, Dejewski, and Schultz (Motion carried 5:0) c. City Hall Remodel City Administrator Martens noted remodel discussions began in January 2018 and had been modified to reflect the current minimum scope remodel, estimated at $1,212,000. City Administrator Martens indicated specific areas affected in the remodel, a draft project schedule, and the process to obtain bids for the project. City Administrator provided the reasoning for the project and noted the growth in population of the City. City Administrator Martens outlined the finance plan with estimated costs for construction, technology, and furniture. City Administrator Martens outlined next steps include authorizing staff to obtain bids and bring to Council at a July meeting for review. Council inquired about audio system updates to the Council Chamber regarding the remodel. City Administrator Marten indicated the Council Chambers audio would be reviewed and updated as part of the technology package. Council commented on the difference between the first remodel plan versus the current remodel plan, and the disparity between what has been lost from the first plan to the current plan and noted the financial cost of the project is approximately the same dollar amount. Council and staff discussed obtaining an assortment of additional bids regarding the current remodel plan and the option to reject bids if necessary. Council discussed risks involved with the remodel project throughout the remainder of this year regarding economy aspects and how that could impact City revenue funds. MOTION: made by Anderson, seconded by Schultz to authorize staff to obtain bids for the City Hall Remodel Project. Council reiterated the availability to reject bids if necessary. 3 Voting Aye by Roll Call Vote: Thomas, Anderson, Bottema, Dejewski, and Schultz (Motion carried 5:0) d. City Hall Closure Extension City Administrator Martens outlined the request for an extension through May 29 to develop a full opening plan for City Hall. Council asked about any complaints from residents regarding City Hall closure to the public and staff responded with limited negative feedback had been received. MOTION: made by Anderson, seconded by Dejewski to authorize staff to extend the closure of City Hall through May 29, 2020. Voting Aye by Roll Call Vote: Thomas, Anderson, Bottema, Dejewski, and Schultz (Motion carried 5:0) e. Utility Installation and Service Agreement – 8025 Ridge Court City Administrator Martens outlined the agreement and discussions with Maple Grove. Council inquired about trunk fees if services switch back over to Corcoran from Maple Grove. City Administrator Martens noted reconnection was unlikely due to the location and ability to get City infrastructure to the area; and added Council was emailed the agreement separate from the Council packet delivery. Council asked if the same arrangement would be available to other residents in the same neighborhood and what the process would entail. City Administrator Martens indicated each utility installation and service agreement request would be handled separately with each property owner. MOTION: made by Dejewski, seconded by Schultz to authorize an approval of Agreement for Utility Service Agreement and Utility Installation and Service Agreement for 8025 Ridge Court. Council asked for clarification on property usage fees and corporate admi nistrative charges. City Administrator Martens clarified fees include Maple Grove connections, variances on a property setback, planning fees, fencing, driveway and grading permits, and a ten percent administrative fee. City Administrator Martens also noted the agreement allows the City to recoup fees and costs and has limited risk. Council thanked all staff and Council involved in moving the project forward. Voting Aye by Roll Call Vote: Thomas, Anderson, Bottema, Dejewski, and Schultz (Motion carried 5:0) 10. New Business (Public Comment Opportunity) City Administrator Martens invited residents to communicate telephonically prior to New Business discussion by dialing *9 to be recognized to speak. No persons participated in the public comment portion of the meeting. a. 2019 Budget Transfers City Administrator Martens discussed four interfund transfer of funds including transfer of long-range planning fund to the remodeling fund, transfer from 2019 budget to the remodeling fund, 2019 budget to the asphalt fund, and City-assessed and City budget funds within the Shannon Lane culvert project to the asphalt fund. MOTION: made by Anderson, seconded by Schultz to authorize Resolution 2020-35 Interfund Transfer. Voting Aye by Roll Call Vote: Thomas, Anderson, Bottema, Dejewski, and Schultz (Motion carried 5:0) b. Set Sale Resolution and Finance Plan – Bond 2020A City Administrator Martens reviewed the planned debt issuance and recommended debt issuance in the amount of $2,110,000, reflecting a $200,000 decrease due to savings in water improvement estimates. Council discussed questions relating to the cost issuance and underwriters discount amount. MOTION: made by Schultz, seconded by Dejewski to approve Resolution 2020-36 for providing for the issuance and sale of approximately $2,110,000 General Obligation Bonds, Series 2020A. Voting Aye by Roll Call Vote: Thomas, Anderson, Bottema, Dejewski, and Schultz (Motion carried 5:0) c. Financial Services Review and Software Implementation 4 Administrative Services Director Beise reviewed the software purchase planned for the 2020 Capital Improvement Plan and the current budget amount of $50,000. Administrative Services Director Beise reviewed the quotes received to date from Abdo, Eick and Myers $23,500 plus an additional amount of $21,500 for implementation support and Chart of Accounts mapping; and a second proposal from BergenKDV of $15,000-$18,000 for process review and software evaluation implementation. Administrative Services Director Beise indicated a staff recommendation of the BergenKDV bid and utilizing $5,000 from each of the Water and Sewer Funds and $10,000 from the General Fund, proceed to RFPs, and present results to Council at a future meeting. Council discussed requesting customer referrals from BergenKDV. Council clarified the budget cost reflects the software expense only, and inquired about current annual software fee costs, and potential future increase s in software expenses. Council questioned the timing of the process review. Council and staff discussed the necessity and the importance of the software review process. MOTION: made by Dejewski, seconded by Schultz to authorize BergenKDV proposal to proceed with review and software implementation with referrals prior to commencement of services. Voting Aye by Roll Call Vote: Thomas, Anderson, Dejewski, and Schultz Abstain: Bottema (Motion carried 4:0:1) d. City Assessor Update City Administrator Martens informed the Council of the non-renewal of the assessing services contract initiated by City Assessor Rolf Erickson, and noted the position is an important, base core function of the City and reviewed options available to the City. City Administrator Martens discussed approaching the of City of Maple Grove and Hennepin County for an estimate for assessing services. Council discussed the review assessment value of specific farmlands and open space properties in Corcoran, and the cause or reason for the review. City Administrator Martens indicated the City was aware of the review assessment of properties and that most properties had a favorable outcome. Council and staff reviewed process of assessments and fees by assessor, how the service of the assessor is paid, and utilizing the County versus independent assessors. MOTION: made by Dejewski, seconded by Schultz to direct staff to obtain quotes from Hennepin County, adjacent cities, and independent assessors for assessing services. Voting Aye by Roll Call Vote: Thomas, Anderson, Bottema, Dejewski, and Schultz (Motion carried 5:0) 11. Staff Reports a. Pandemic Response Update Director of Public Safety Gottschalk reviewed with Council the COVID-19 updates in Minnesota and reviewed four executive orders issued by Governor Walz, and the reopening of some businesses on June 1. Director of Public Safety Gottschalk noted staff is looking at social distancing workplace best practices, staff impacts from COVID-19, and possible challenges over the coming months regarding elections, parks and recreation activities, and local events located within City. City Administrator Martens updated Council on COVID-19 expenditures to date, operations, and continued coordination of staff in virtual workplaces. City Administrator Martens discussed possible revenue sources through legislation presented by Representative Hertaus. City Administrator Martens reviewed possible scenarios for future Council meetings. Council asked if staff has been in contact with local businesses or residents on requirements or requests regarding business openings. Council discussed fairness to businesses regarding the Governor’s order. Council discussed PPE loans and requirement of demonstration of how those funds were utilized. City Administrator Martens clarified how funds are reimbursable, and how any additional funds proposed by Representative Hertaus would be allocated and accounted for, or returned. 12. 2020 Council Schedule City Administrator Martens noted upcoming agenda items for the regular Council meeting on May 28, 2020. Public Works Director Mattson noted and invited Council to the May 19 virtual meeting for the Hackamore Road Project with the City of Medina. Council and staff discussed the format of the Hackamore Road Project meeting, public comments, and resources available on the website regarding the project to the public. Council inquired about enhanced comment sections on 5 Unfinished Business and New Business relating to public comment. City Administrator Martens clarified the process of public comment during enhanced meetings, and once Council resumes standard in-person meetings the regular public comment periods will be reinstated. 13. Adjournment MOTION: made by Anderson, seconded by Dejewski to adjourn. Voting Aye by Roll Call Vote: Thomas, Anderson, Bottema, Dejewski, and Schultz (Motion carried 5:0) Meeting adjourned at 9:11 pm. ________________________________ Michelle Friedrich – Deputy Clerk STAFF REPORT Agenda Item 7c. Council Meeting: May 28th, 2020 Prepared By: Jessica Beise Topic: Liquor License Approvals Action Required: Approval Summary: The City licenses establishments annually for the sale of liquor. Due to the current pandemic, licensees were provided renewal information and informed of the delayed payment of fees approved by the Council on April 13th, 2020 meeting. Staff has received renewal information from three of the six establishments. Staff will be contacting establishments to finalize the outstanding license renewal paperwork. For license approval, applicants must submit the required application materials and insurance documentation for license renewal. The Fire Marshal will complete an inspection of the establishment to ensure there are no safety hazards and staff will complete an annual background check. Financial/Budget: License fees are estimated annually and are a budgeted revenue source. Council Action: Approve Resolution 2019-41 Resolution Approving Beer and Liquor Licenses in the City of Corcoran, Minnesota. Attachments: 1. To be Provided Separately - Resolution 2019-41 Resolution Approving Beer and Liquor Licenses in the City of Corcoran, Minnesota 105 South Fifth Avenue Suite 513 Minneapolis, MN 55401 Tel: 612-252-9070 Fax: 612-252-9077 www.landform.net Landform®, SensiblyGreen® and Site to Finish® are registered service marks of Landform Professional Services, LLC. TO: Corcoran City Council FROM: Kevin Shay through Kendra Lindahl, Landform DATE: May 20, 2020 for the May 28, 2020 City Council Meeting RE: Request for Metropolitan Agricultural Preserve Initiation and Expiration for 49 acres of land owned by Kevin and Denise Tabor (PID 36-119-23-12-0001) (City File 20-018) 60-DAY REVIEW DEADLINE:June 23, 2020 1.Application Request The landowner is requesting City approval to initiate expiration of the property from the Metropolitan Agricultural Preserves Program. 2. Background The property is designated as Agricultural Preserve on the 2040 Future Land Use Map and zoned Urban Reserve. The parcel is located in the 2025-2030 staging area of the 2040 Sanitary Sewer Service Staging Plan of the City’s Comprehensive Plan. The property is currently enrolled in the Agricultural Preserve program. The landowner previously provided notice of withdrawal, as required by Minnesota State Statutes §473.08, Subd. 2. The Expiration was approved and set to be 8 years from the date of Council action on June 27, 2019. 3. Analysis of Request Recent legislative action was taken which adopted new rules for the Metropolitan Agricultural Preserve Program. A section in State Statute was adopted that allows landowners to request immediate expiration from the program as long as the property has been in the program for 8 years or greater. The applicant has requested immediate expiration from the Metropolitan Agricultural Preserve Program as they exceed the required 8 years to allow immediate expiration. 4.Recommendation Move to adopt Resolution 2020-37 approving Notice of Expiration Agenda Item: 7d. Tabor Ag Preserve Expiration (city file 20-018) 2 May 28, 2020 Attachments 1. Resolution 2020-37 approving Notice of Expiration 2. Aerial Location Map 3. 2040 Land Use Map City of Corcoran May 28, 2020 County of Hennepin State of Minnesota RESOLUTION NO. 2020-37 Page 1 of 2 Motion By: Seconded By: A RESOLUTION APPROVING A REQUEST FOR METROPOLITAN AGRICULTURAL PRESERVE EXPIRATION FOR 42 ACRES OF LAND OWNED BY KEVIN W. AND DENISE S. TABOR (PID 36-119-23-12-0001) (CITY FILE 20-018) WHEREAS, Kevin and Denise Tabor are requesting approval of expiration for 42 acres of land in one parcel for property legally described as follows: The northwest ¼ of the northeast ¼ of Section 36, Township 119, Range 23, Hennepin County, Minnesota WHEREAS, the below described parcel is located inside of the Metropolitan Urban Service Area (MUSA); WHEREAS, the owners have previously submitted notice of withdrawal, which would remove the property from Agricultural Preserve in 8 years; WHEREAS, recent legislative action adopting Minnesota State Statute §473.09, Subd. 3, allows owners who have had the Agricultural Preserve designation for 8 years or more to request immediate expiration; WHEREAS, the owners have been in the Agricultural Preserve for greater than 8 years allowing immediate expiration; NOW, THEREFORE, BE IT HEREBY RESOLVED BY THE CITY COUNCIL OF THE CITY OF CORCORAN, MINNESOTA, that it should and hereby does approve the notice of withdrawal effective upon adoption of this ordinance. VOTING AYE VOTING NAY Thomas, Ron Thomas, Ron Bottema, Jon Bottema, Jon Dejewski, Brian Dejewski, Brian Anderson, Thomas Anderson, Thomas Schultz, Alan Schultz, Alan City of Corcoran May 28, 2020 County of Hennepin State of Minnesota RESOLUTION NO. 2020-37 Page 2 of 2 Whereupon, said Resolution is hereby declared adopted on this 28th day of May 2020. ___________________________________ Ron Thomas - Mayor ATTEST: ____________________________________ City Seal Jessica Beise – Administrative Services Director Henn e p in Co u nty Prop erty Map Da te : 6/1 9/2019 Com ments: 1 inc h = 8 00 feet PAR C EL ID: 36 11923120001 OWN ER N AME: Ke vin W & D enis e S Tabor PAR C EL AD DR ESS: 1 945 0 Glea s on Rd, Corcoran MN 55340 PAR C EL AR EA: 42 .09 a cr es , 1,833,297 sq ft A-T-B: Torrens SAL E PR ICE: $118,000 SAL E D ATA: 12/1998 SAL E C OD E: Exclu de d From Ratio Studies ASSESSED 2 018 , PAYABLE 2019 PR OPERT Y TYPE: Res idential H OM ESTEAD : Homes tead M AR KET VAL UE: $893,000 TAX TO TAL: $1 5,680.54 ASSESSED 2 019 , PAYABLE 2020 PRO PER TY TYPE: Residential HO MESTEAD: Homestead MARKET VALU E: $773,000 This dat a (i) is fur nished 'AS IS' wit h no represent at ion as t o com plet enes s or acc ura cy ; (ii) is furnis hed with no war rant y of an y k ind; an d (i ii) is not s uit able for lega l, engi neering or s urv ey ing purpos es . Hen nepin C ounty s hall not be liable f or any damage, in jury o r los s r esu lt ing f rom t his data. CO PYRIG HT © HENNEPIN CO UN TY 20 19 ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !City of GreenfieldCityofMapleGroveCity of Medina City of Rogers Bechtold RdPio n e e r T r l TrailHavenRdCounty Road 116County Road 30 Schutte Rd Oakdale Dr County Ro a d 1 0 Horseshoe Trl Co u n t y R o a d 5 0 Larsen Rd Willow DrHunterRdCounty Road 19Homestead Trl Cain RdRolling Hills RdCountry Rd Mohawk DrLarkin RdFoxline DrStrehler Rd Dassel Ln OldSettlersR d Stie g R d Kalk RdMeister Rd Maple Hill Rd93rd Ave N Tessmer Rd Blue Bonnet DrJubertLn456710 456750 456719 456730 4567116 4567101 4567117 Brockton Ln N109th Ave N 4567101 ")55 Hackamore Rd Morin Lake Scott Lake Jubert Lake Goose Lake Cook Lake R u s h C reekRushCreek South F o r k Ru sh Creek SouthForkR u sh C r eekThe method and timing of regional wastewater service to be determined through future study. 6/21/2022 6/21/2022 1/25/2026 1/25/2026 1/22/2023 6/21/2022 4/28/2021 1/22/2023 5/26/2020 1/22/2020 1/21/2021 5/26/202010/2020 12/13/22 4/27/2022 4/27/2022 4/22/2020 2040 COMPREHENSIVE PLAN 3,000 0 3,0001,500 Feet ± Path: L:\2294\100\2040CompPlan\2040 Future Land Use.mxd Date: 8/7/2019 Time: 8:03:42 AM User: ShuJC0243 Rural/Ag ResidentialExisting ResidentialLow Density Residential Medium Density ResidentialMixed Residential High Density Residential Rural Service/CommercialCommercialMixed UseBusiness ParkLight IndustrialPublic/Semi-PublicParks/Open SpaceAgricultural Preserve (Date of Expiration)Open WaterMunicipal Boundary2040 MUSAFuture MUSA Expansion Area ! ! ! ! ! ! ! ! !Future Study AreaParcel BoundariesStreamsLake/Open WaterWetlands Map 2-12040 Future Land Use Source:Revised National Wetland Inventory (MN DNR, 2009-2014) 51 STAFF REPORT Agenda Item 7e. Council Meeting: May 28, 2020 Prepared By: John Thames, Kendra Lindahl Topic: Approval of Notice of Acceptance of Bridle Path (formerly known as White Tail Trail) Action Required: Approval Summary: As a condition of the City’s approval of the plat for Ravinia 4th Addition, the City required that Lennar dedicate Bridle Path (a portion of which was formally known as White Tail Trail) as public right-of-way and construct the same to City standards. This roadway provided access to three parcels within the City. Lennar has so dedicated the road and has completed its construction, with the exception of a few minor punch list items. Presently, Lennar requests that the City accept Bridle Path as a public roadway and formally endorse the attached Notice of Acceptance and authorizing resolution. This action will permit the Hennepin County Examiner to remove from the title to developer’s property certain driveway agreements which mandate this acceptance to demonstrate the existence of a permanent access path before such agreements can be cancelled. Staff has reviewed this request and finds it to be reasonable as it will not relieve the developer of its obligation to complete the final punch list items and, in the event the developer fails to complete the same, sufficient letter of credit funds remain for the City to access and complete the remaining tasks. The Notice of Acceptance makes clear that this acceptance by the City will not affect the developer’s obligations to post, or the City’s ability to access, developer’s posted security pursuant to the development agreement between Lennar and the City. Financial/Budget: Completion of the final punch list items related to Bridle Path remain a developer cost and will be financed by developer-posted letter of credit funds in the event the City takes over its completion. Options: 1.Approve Resolution 2020-39 A Resolution Authorizing the Mayor and Administrative Services Director to Execute on Behalf of the City a Notice of Acceptance of Bridle Path f.k.a. White Tail Trail. 2.Decline to approve Resolution 2020-39. Recommendation Staff recommends approval of Resolution 2020-39. Council Action: Consider a motion to approve Resolution 2020-39 A Resolution Authorizing the Mayor and Administrative Services Director to Execute on Behalf of the City a Notice of Acceptance of Bridle Path f.k.a. White Tail Trail. Attachments: 1. Resolution 2020-39 2.Notice of Acceptance City of Corcoran May 28, 2020 County of Hennepin State of Minnesota RESOLUTION NO. 2020-39 Page 1 of 2 Motion By: Seconded By: A RESOLUTION AUTHORIZING THE MAYOR AND ADMINISTRATIVE SERVICES DIRECTOR TO EXECUTE ON BEHALF OF THE CITY A NOTICE OF ACCEPTANCE OF BRIDLE PATH, F.K.A. WHITE TAIL TRAIL WHEREAS, White Tail Trail previously provided access to three parcels in the City of Corcoran (the “City”): Lots 3, 4, and 5 (respectively), Block 1, Farrell Addition (the “Properties”); and WHEREAS, the Properties are accessed through the Ravinia development and White Tail Trail was platted within the property developed as a part of Ravinia; and WHEREAS, White Tail Trail was not platted as a dedicated public road and was encumbered by multiple driveway use/maintenance agreements between the applicable property owners and the City, which guaranteed the owners of the Properties use of the same to access the Properties until such access was replaced by a dedicated and accepted public road access, at which time such agreements could be removed from the title of the Ravinia property (the “Driveway Agreements”); and WHEREAS, as a condition of the City’s approval of the preliminary plat for Ravinia in 2013, the City required that the access to County Road 101 be eliminated and the existing cul de sac be platted as public right-of-way and a new public access be provided; and WHEREAS, when the final plat for Ravinia was approved in 2014, White Tail Trail was re-platted as a part of Outlot C, Ravinia, and was later re-platted in 2016 within Ravinia 4th Addition; and WHEREAS, the City’s approval of Ravinia 4th Addition conditioned that approval on White Tail Trail being platted as public right-of-way, at which time White Tail Trail was re-named Bridle Path, was dedicated as public right-of-way, and was later constructed to City standards by Ravinia developer U.S. Home Corporation, a Delaware corporation, d/b/a Lennar (“Lennar”); and WHEREAS, with the exception of a few minor punch list items, construction of Bridle Path is complete and Lennar desires to remove the Driveway Agreements from the title to the property developed as Ravinia; WHEREAS, Lennar has been informed by the Hennepin County Examiner that documentation of the City’s acceptance of Bridle Path as a public road is required before the Driveway Agreements can be removed from title and Lennar now requests that the City endorse the Notice of Acceptance of the same as a public road, and WHEREAS, City staff is supportive of the request as Staff have determined that only minor punch list items remain to complete Bridle Path and sufficient letter of credit funds are in the City’s possession to complete this work, in the event it is not completed by Lennar; and WHEREAS, the City has included language in the notice of acceptance clarifying Lennar’s continuing obligation to maintain posted security with the City until such punch list items are complete and reserving the City’s right to access such security pursuant to the City’s development agreement with Lennar, in the event of non-compliance. City of Corcoran May 28, 2020 County of Hennepin State of Minnesota RESOLUTION NO. 2020-39 Page 2 of 2 NOW, THEREFORE, BE IT RESOLVED, that the City Council of Corcoran hereby approves the attached Notice of Acceptance related to Bridle Path, f.k.a. White Tail Trail, accepts the same as a public right-of- way conditioned upon the terms of said Notice, and hereby authorizes the Mayor and Administrative Services Director to execute the Notice of Acceptance of Bridle Path, f.k.a. White Tail Trail. VOTING AYE VOTING NAY Thomas, Ron Thomas, Ron Anderson, Tom Anderson, Tom Bottema, Jonathan Bottema, Jonathan Dejewski, Brian Dejewski, Brian Schultz, Alan Schultz, Alan Whereupon, said Resolution is hereby declared adopted on this 28th day of May 2020. ________________________________ Ron Thomas - Mayor ATTEST: City Seal ____________________________________ Jessica Beise – Administrative Services Director Attachment A {00214916} (Above space reserved for Recording Data) NOTICE OF ACCEPTANCE THIS NOTICE OF ACCEPTANCE (“Notice”) is made as of the date executed by the City of Corcoran, a Minnesota municipal corporation (“City”). WHEREAS, the City entered into that certain Driveway Agreement dated May 29, 1984, recorded October 15, 1984, as Document No. 4934412 in the Office of the Hennepin County Recorder and filed as Document No. 5004157 in the Office of the Hennepin County Registrar of Titles (the “Driveway Agreement”), which burdens certain real property in the City of Corcoran, Hennepin County, Minnesota, legally described on the attached Exhibit A (the “Easement Area”), and benefits certain real property also in the City of Corcoran, Hennepin County, Minnesota, legally described on the attached Exhibit B (the “Benefitted Property”). WHEREAS, that certain Roadway Maintenance Agreement dated May 29, 1984 and filed as Document No. 5004159 in the Office of the Hennepin County Registrar of Titles (the “Maintenance Agreement”) also affects the Easement Area and Benefitted Property (collectively, the Driveway Agreement and Maintenance Agreement are the “Roadway Agreements”). WHEREAS, the Maintenance Agreement provides that it shall terminate at such time as the road access as described in the Maintenance Agreement is dedicated to and accepted by the City as a public roadway. WHEREAS, the City and U.S. Home Corporation, a Delaware corporation (“USHC”), subsequently entered into certain development agreements affecting the Easement Area and Benefitted Property, in which USHC agreed to replace the existing private drive within the Easement Area with a public right-of-way meeting City standards, and which upon completion shall be dedicated to, accepted by, and maintained by the City as a public road (the “Roadway”). WHEREAS, USHC has constructed the Roadway in accordance with the development agreements, and the City desires to confirm dedication and acceptance of the Roadway as a public roadway. NOW, THEREFORE, for valuable consideration, the receipt, adequacy and sufficiency of which are all hereby acknowledged, the City hereto agrees as follows: 1. Recitals. The Recitals set forth above are hereby incorporated herein. Capitalized terms not otherwise defined herein shall have the meanings set forth in the Roadway Agreements and development agreements, as applicable. {00214916} 2. Notice of Acceptance. The Roadway has been dedicated to and accepted by the City as a public roadway. Notwithstanding the foregoing, nothing in this Notice relieves USHC of its obligations to post financial security pursuant to the City’s requirements as set forth in the development agreements and City code nor shall this Notice or the City’s acceptance of the Roadway relieve the City of its right to access such financial security pursuant to the terms of the development agreements. 3. Miscellaneous. This Notice shall be interpreted pursuant to the laws of the State of Minnesota. The terms, conditions, and provisions of this Notice shall extend to and be binding upon City’s successors and assigns. IN WITNESS WHEREOF, City hereby executes and grants this Notice as of the date set forth below. CITY OF CORCORAN By: __________________________________ Name: ________________________________ Title: Mayor By: __________________________________ Name: ________________________________ Title: Administrative Services Director Dated: STATE OF MINNESOTA ) ) ss COUNTY OF HENNEPIN ) The foregoing instrument was acknowledged before me this ____ day of ___________________, 2020, by ___________________, as Mayor of the City of Corcoran, a Minnesota municipal corporation, and ___________________, as Administrative Services Director of the City of Corcoran, a Minnesota municipal corporation, on behalf of the municipal corporation. Notary Public THIS DOCUMENT WAS DRAFTED BY: Vantage Law Group, PLLC (LSL) 125 SE Main St., Suite 250 Minneapolis, MN 55414 {00214916} EXHIBIT A Easement Area Real property located in the City of Corcoran, Hennepin County, Minnesota, described as follows: That part of Lot 1, Block 1, FARRELL 2nd ADDITION, lying northerly of the easterly extension of the south line of Lot 5, Block 1, FARRELL ADDITION, and easterly of Lots 4 and 5, Block 1, FARRELL ADDITION, and over that part of said Lot 1 described as follows: Beginning at the most easterly northeast corner of said Lot 1; thence on an assumed bearing of West, along the portion of the north line of said Lot 1 shown on the plat of FARRELL 2ND ADDITION as having a length of 726.00 feet and along its westerly extension, a distance of 786 feet to the southeast corner of said Lot 5; thence on a bearing of South a distance of 60.00 feet; thence on a bearing of East a distance of 786.00 feet to the east line of said Lot 1; thence North, along the east line of said Lot 1, to the point of beginning. {00214916} EXHIBIT B Benefitted Property Lots 3, 4 and 5, Block 1, Farrell Addition, according to the recorded plat thereof, Hennepin County, Minnesota, AND That part of the Southeast Quarter of the Northeast Quarter of Section 36, Township 119, Range 23, described as follows: Commencing at the Southeast corner of said quarter quarter; thence North along the East line of said quarter quarter distant 621.2 feet to the actual point of beginning; thence continuing North along said East line 360 feet; thence West at right angles 759 feet; thence South parallel with said East line 360 feet; thence East to the point of beginning. STAFF REPORT Agenda Item 7f. Council Meeting: May 28, 2020 Prepared By: Matt Gottschalk Topic: Police Technician Job Description Update Action Required: Approval Summary: The Police Department’s Police Technician resigned effective April 9, 2020. Staff intends to rehire for this part-time position and has updated the job description. The changes were minor and help reflect the duties already performed by the position. It is requested that the Council approve the updated job description. Financial/Budget: This is a budgeted expenditure in the approved 2020 budget. Options: 1. Approve the Police Technician job description. Recommendation: Approve the Police Technician job description. Council Action: Consider a motion to approve the Police Technician job description. Attachments: 1. Job Description – Police Technician POLICE TECHNICIAN ©City of Corcoran 2016 1 Department: Public Safety Reports To: Police Lieutenant Points: Grade: FLSA: Non-Exempt Bargaining Unit: NA Revision Date: May 19, 2020 Job Summary: The Corcoran Police Technician provides administrative support for the department, including front desk and telephone coverage. The primary responsibility of the position is to support the administrative functions of the Police Department and Fire Service with collateral duties in general department operations. Scope of Impact: The Police Technician impacts the effectiveness of the department and is expected to perform assigned duties without a need for significant work direction on daily tasks. Essential Duties and Responsibilities: • Provides office support for the department. o Receives visitors and answers telephone calls; refer callers to proper persons and/or provides requested information and records in accordance with state and local laws and policies; may take complaints from public and prepare written reports or refer complaints to the officer on duty; o Prepares and types correspondence, labels, reports, memos, letters ordinances, etc.; prepares, types, edits and proofreads a variety of documents; including general correspondence, reports, memorandums, minutes, statements, and etc.; o Maintains a supply of department forms and office materials; o Receives, maintains, and analyzes fire response time data; o Evaluates calls for service and provides crime analysis support; • Provides support for police related permits and applications. o Assists with issuing and maintaining records of all burn permits and administrative citations in accordance with applicable ordinances and state laws; receives and records fees for issued burn permits and administrative citations; o Processes cash and customer service transactions; o Assists with the monitoring and billing of false police alarms; o Processes BCA and FBI fingerprint cards; o Intakes applications for handgun permits, applications and licenses; o Performs criminal histories for criminal complaints, gun permits and other lawful requests; • Assists in planning and controlling the filing and maintenance of departmental records. City of Corcoran POLICE TECHNICIAN ©City of Corcoran 2016 2 o Assists in maintaining the Records Management System. Enter incidents, review supplements, maintain master name index and addresses, enter NIBRS codes for crime reporting, maintain case management/incident statuses, etc.; o Enters and retrieves records from the state terminal; o Receives inquiries and refers records and information requests in accordance with data privacy laws and departmental policy; o Assists in the maintenance of departmental historical and media records; o Assists in the maintenance of Body Worn and Squad Video Recording records; maintains required videos for case files and data retention. • Supports Firearms Safety Training and Truck Safety Seminar; maintains and organizes class rosters, financials, handouts, attendee contact/registration, attendance, certificates, etc. • Assists in the maintenance of department equipment and facilities. • Drives department vehicles in non-emergency situations as assigned. • Assists with department trainings. • Performs other duties and activities as assigned. Minimum Qualifications: Candidates for this position must have a high school diploma or equivalent. Candidates must successfully pass a comprehensive background investigation. Candidates must have a valid Minnesota Driver’s License or the ability to obtain one within 30 days. Desired Qualifications: Additional desired qualifications include prior public safety experience, fluency in a second language or sign language, and enrollment in, or graduation from, an accredited law enforcement, criminal justice, or crime analysis program. Knowledge, Skills and Abilities Required for Successful Job Performance: • Knowledge of data privacy laws and ability to maintain highest confidentiality when dealing with sensitive or private information; • Knowledge of the functions and responsibilities of City Departments, staff, and key community members; • Knowledge of city computer system, county programs, and the city financial program; • Knowledge of and ability to operate standard office software sufficient to manipulate data, draft reports and maintain records; • Customer service skills including demonstrated ability to build positive relationships with employees and managers; • Ability to analyze and resolve problems; • Ability to maintain CJIS certification; POLICE TECHNICIAN ©City of Corcoran 2016 3 • The ability to work independently and to prioritize work requests; • Verbal and high-level written communication skills sufficient to effectively present information and respond to questions from a wide variety of audiences, and reading comprehension skills sufficient to read, understand and interpret complex and varied work-related materials; • Ability to work with neighboring public safety agencies and outside professional organizations to continue to learn and bring efficiencies within our organization; Physical and Mental Requirements: Physical effort is moderate, with lifting or carrying up to 50 pounds intermittently. Report preparation and word processing will at times require extended use of a keyboard. Work interruptions are frequent. Working Conditions: Work is generally performed in a normal office environment but may involve occasional outdoor activity or infrequent local travel. The candidate will be the first person to whom a complaint is delivered by a citizen, and may involve dealing with and calming individuals who are emotionally charged over an issue. Candidates must be able to work extended hours on an emergency basis and work unusual hours if required, either by direction or necessity. Some requirements in this job description may exclude individuals who pose a direct threat or significant risk to the health and safety of themselves or other employees. All requirements are subject to modification to reasonably accommodate individuals with disabilities. Requirements are representative of minimum levels of knowledge, skills, and experience required. To perform this job successfully, the worker must possess the abilities and aptitudes to perform each duty proficiently. This document does not create an employment contract, implied or otherwise, other than an "at will" employment relationship. The Director of Public Safety and City Administrator retain the discretion to add duties or change the duties of this position at any time. STAFF REPORT Agenda Item 8a. Council Meeting: May 28, 2020 Prepared By: Kevin Mattson Topic: Northeast Corcoran Water Supply – Work Plan Update Action Required: Approval Summary: On January 24th, 2019 the Council directed staff to move forward with a feasibility study related to water supply planning in NE Corcoran aligning with one of Council’s 2019 Actions Steps. The water supply in the northeast is of interest since the current water agreement with Maple Grove is limited to the Bellwether development. The study was initiated, and the preliminary results were positive. Staff presented a work plan as the planning, staffing, financing, and constru ction of a water supply system is multi-year effort. On July 11, 2019 the Council directed staff to complete plans, specs, permitting, and site acquisition process for implementation of a test well. The results of the test well will provide important design and cost data such as the confirmation of the depth of the well, potential system capacities, and completion of water quality analysis to understand treatment requirements. On November 14, 2019 the Council directed staff to complete the test well process, permitting, and construction which is currently underway. The next step in the development of the municipal water supply system is to complete a Feasibility Study for Water Treatment and Tower Design. Attached is an engineering memo that further details the project scope. Project work completed to date • Site acquisition purchase agreement secured for the well and water treatment site • DNR Well Assessment permit submitted and approved • Preliminary feasibility results available from the Northwest Metropolitan Area Regional Surface Water Supply System Study o Long-term planning opportunity • Municipal Test Well installation complete; test pump and water quality sampling in process Summarized below is the updated work plan action steps for 2020 through 2022. 2020 - Quarter 2 • Well capacity and water quality analysis Page 2 2020 - Quarter 3 • Feasibility Study for Water Treatment and Tower Design • Revise cost estimates • Landowner discussions and site acquisition process for water tower storage site 2020 - Quarter 4 • Water Treatment and Tower Design • Design and construction of Municipal Well #1 • Draft finance and staffing plan 2021-2022 • DNR and MDH approvals - preliminary well head protection, updated water supply plan, and site plans • Complete construction and assume operations The schedule may vary due to site analysis findings, financial estimates, and Council direction. Financial/Budget: The estimated cost to complete the Feasibility Study for Water Treatment and Tower Design is $40,000 which includes an estimated $15,000 for geotechnical investigations. The five-year financial management plan included $100,000 annually for water supply planning in 2019 and 2020. Costs to date through April 2020 are approximately $135,000 (engineering at ~$80,000 and test well at ~$55,000). Options: 1. Approve completion of a Feasibility Study for Water Treatment and Tower Design. 2. Decline to approve completion of a Feasibility Study for Water Treatment and Tower Design. Recommendation: Staff recommends approving completion of a Feasibility Study for Water Treatment and Tower Design. Council Action: Consider a motion to approve completion of a Feasibility Study for Water Treatment and Tower Design. Attachments: 1. Corcoran Water Treatment and Tower Feasibility Study Scope Technical Memo Wenck | Colorado | Georgia | Minnesota | North Dakota | Wyoming Toll Free 800-472-2232 Web wenck.com To: Brad Martens, City Administrator Kevin Mattson, PE, Public Works Director From: Kent Torve, PE Date: 5/18/2020 Subject: DRAFT Corcoran Water Treatment and Tower Feasibility Study Scope This study will continue the current investigation activities (ongoing test well) by assessing the feasibility of various water treatment alternatives for the City of Corcoran to provide drinking water to the northeast portion of the community through the 30-year planning period. The Feasibility Study will also evaluate the size and location alternatives available for the water tower. Summary of Previous Work Previous planning for drinking water supply to northeast Corcoran has established the near- term and long-term water demand based on a current contractual limitation with Maple Grove. The near-term water demand is for the Bellwether development. At this time a peaking factor of 2 was selected based on water demand patterns in nearby communities, though the near-term peaking factor will likely be higher due to the small initial system size . Table 1 summarizes the water demand projections. Table 1. NE Corcoran Water Demand Projections Water Demand Average (gal/day) Maximum Day (gal/day) Near-term (Bellwether) 68,000 140,000 Long-term (full build-out) 480,000 960,000* *Long-term maximum day demand sets the design flow for the water supply and treatment systems. A Technical Memo presented to the City in July 2019 confirmed that there is high probability to establish municipal wells in the Tunnel City-Wonewoc aquifer (formerly named the Franconia-Ironton-Galesville (FIG) aquifer) and subsequent discussion with a landowner located approximately ½ mile north of the CR 30 and CR 116 intersection led to plans for construction of the first well at this location, including a potential property agreement. Water quality data collected from the test well will be used in this study to develop and refine water treatment system alternatives. Construction of the test well is currently underway. Though not a focus of this study, the likely general locations and raw water main routes for installation of additional water supply wells will be discussed, as the City will need to be mindful of retaining some potential well location parcels as development continues in the vicinity of the first well and WTP. The estimated well capacity range will also be dis cussed based on results from pump testing of the test well. City of Corcoran 5/18/20 2 Two general locations have been discussed as potentially favorable for construction of a water tower, based on topography and reasonable proximity to the WTP location (one is located southeast of the WTP and the other is southwest). In the July 2019 Technical Memo, the minimum water storage volume of the tower will be 650,000 gallons, which was largely driven by fire flow requirements. This study will evaluate each potential tower location and present information about tower configuration and material alternatives. City-led discussions with the property owners at potential tower locations will also be incorporated into the analysis. Water Treatment Alternatives Water treatment alternatives will be developed that can produce high quality drinking water based on the raw water characteristics. Water quality data from the test well will provide concise information about the various constituents found in the Tunnel City-Wonewoc aquifer in Corcoran and identify any that were not expected. Several nearby communities have municipal wells in the Tunnel City-Wonewoc aquifer. The groundwater in this aquifer is high in hardness (dissolved calcium and magnesium) and iron. Some wells are high in manganese, and some have low concentrations of ammonia. Corcoran’s well will be constructed in the same aquifer, and similar water quality characteristics are expected. Water treatment system evaluations will primarily focus on treatment techniques that decrease or remove the iron and manganese concentration in the finished water. Secondarily, treatment techniques for decreasing the finished water hardness will be discussed (at a high level). Low concentrations of ammonia are not a health hazard but can affect the treatment and disinfection process and may need to be considered in development of the water treatment alternatives. In addition, potential solutions presented in the NW Metro Surface Water Study will be presented and discussed (at a high level), given their relevance to the long-term water treatment plan for Corcoran. The investigation will provide information about the alternatives including major equipment, treatment complexity, treatment benefits and challenges, estimated footprint of completed facility and lifecycle costs. The water treatment alternatives will include: • Iron and manganese sequestration by chemical addition • Iron and manganese removal through oxidation and filtration • Hardness, iron and manganese removal by lime softening • Connection to a future regional water system with Dayton, Rogers and Ramsey. No complicated results are foreseen out of the Tunnel City-Wonewoc (FIG) aquifer and the actual test well results and alternatives will be presented. Wenck will provide guidance and information to assist the City in selection of a preferred treatment alternative. City of Corcoran 5/18/20 3 Water Tower Alternatives Two potential locations for a water tower have recently been discussed. This study will provide the information necessary to select a preferred tower location as well as evaluate tower configuration and materials alternatives. Wenck will quote the geotechnical work for a geotechnical firm to analyze the soil characteristics at each potential tower location (cost not included here). The extent of tower foundation support required will be considered as part of the location evaluation. The ground elevation of each location and maximum height of a tower at each location will be determined. The benefits and challenges of tower configurations, including silo, pedestal and vertical tanks, will be evaluated. Construction materials appropriate for each configuration (typically steel or concrete) will be evaluated as well. Several conceptual alternatives and associated construction costs will be presented to the City to facilitate selection of a preferred alternative. Feasibility Study, Design and Construction Schedule The proposed schedule for completion of this study, design of the water treatment system and water tower and construction of the water system components is presented in the following table. Table 2. Proposed schedule for Feasibility, Design and Construction of Water Treatment Plant and Tower Activity Date Authorize Feasibility Study May 28, 2020 Study in progress June – July 2020 Present study conclusions and recommendations to the City August 2020 Deliver final report September 2020 City Council authorizes WTP and tower design October or November 2020 Design and bidding period November 2020 – March 2021 Construction period June 2021 – March 2022 City of Corcoran 5/18/20 4 Table 3. Feasibility Study Proposed Cost Estimate Study Component Estimated Cost Water treatment alternatives evaluation $17,000 Water tower evaluation* $8,000 Feasibility Study Total $25,000 *cost presented does not include estimated $15,000 for water tower geotechnical investigation. STAFF REPORT Agenda Item 8b. Council Meeting: May 28, 2020 Prepared By: Brad Martens Topic: City Hall Closure Extension Action Required: Approval Summary: Corcoran City Hall has been closed to the public since noon on March 18th in response to the COVID-19 pandemic. Currently the closure is set to expire after Friday, May 29th. Staff is in the process of evaluating existing conditions and may make a recommendation to extend the closure further at the meeting. Information used to make that decision will be whether we can ensure employee safety as well as those who wish to come to City Hall. Staff will also provide information on how the June meetings are going to be taking place. Financial/Budget: Extending the closure of City Hall to the public does not have any direct financial implications at this time. There will be costs to install protective measures in preparation of opening to the public. Options: 1. Extend the closure of City Hall further. 2. End the City Hall closure. Recommendation To be presented at the meeting. Council Action: Consider a motion to decide on whether or not to continue the City Hall closure to the public. Attachments: None STAFF REPORT Agenda Item 9a. Council Meeting: May 28, 2020 Prepared By: Brad Martens Topic: 2020 Dust Control Project Action Required: Approval Summary: On April 13th staff provided an overview of the proposed 2020 dust control project. At that meeting the Council called a public hearing for the project. The next step is to hold the public hearing and consider approving the 2020 project. The following is the information shared at the April 13th meeting. The gravel road maintenance program for the City of Corcoran includes the application of a chloride product on certain gravel roads (27 miles of our 34 miles of gravel road) for dust control. The cost of the project is estimated at $111,600. This estimate is based upon the gallons applied last year, reduced by the gallons that would have been placed on the now paved portion of Stieg Road. Bids for the product increased by 18% over the previous year from $0.92/gallon to $1.09/gallon. Fortunately, staff anticipated some increase in product cost and increased the City’s share by $10,000. This still however is less than the amount needed to cover the gap. Rather than increasing the amount charged to property owners, staff recommends maintaining the same cost for property owners as 2019. It is proposed to bill properties for the application as in years past with unpaid fees to be assessed later in the year if necessary. The percentage of the project to be assessed has been reduced overtime with incremental budget adjustments. The City anticipates the following costs for the program in 2020 as compared to 2019: Neighborhood Road Assessment Collector/Adjacent Road Assessment Other Assessment City Share Total 2019 $8,232 $28,009 $1,260 $52,765 $90,266 2020 $8,232 $28,009 $1,260 $74,099* $111,600** *2020 budget amount for City share was $62,500; $11,599 over budget **Overall project is 24% higher than 2019; staff updated data utilized in the projections Financial/Budget: As mentioned above, if the Council proceeds as outlined above, the project is anticipated to go $11,599 over budget due to the higher than anticipated product costs. Additional budget adjustments would be required for 2021 as this product quote is a 2- year contract for 2020/2021. Page 2 Options: 1. Hold the public hearing; approve resolution 2020-40 ordering improvement of dust control treatments to be applied to city streets in 2020 as presented. 2. Hold the public hearing; approve resolution 2020-40 ordering improvement of dust control treatments to be applied to city streets in 2020 as amended. 3. Send back to staff for further review. Recommendation: Hold the public hearing; approve resolution 2020-40 ordering improvement of dust control treatments to be applied to city streets in 2020 as presented. Council Action: Hold the public hearing; consider a motion to approve resolution 2020-40 ordering improvement of dust control treatments to be applied to city streets in 2020 as presented. Attachments: 1. Resolution 2020-40 2. Proposed dust control fee by property City of Corcoran May 28, 2020 County of Hennepin State of Minnesota RESOLUTION NO. 2020-40 Page 1 of 2 Motion By: Seconded By: RESOLUTION ORDERING IMPROVEMENT OF DUST CONTROL TREATMENTS TO BE APPLIED TO CITY STREETS IN 2020 WHEREAS, Resolution 2020-28 of the City Council, adopted on April 13, 2020, fixed a date for a public hearing on the proposed improvement of dust control treatments to be applied to streets throughout the City as outlined in Exhibit A; and WHEREAS, ten days’ mailed notice and two weeks’ published notice of the hearing was given, and the hearing was held thereon on the 28th day of May, 2020, at which all persons desiring to be heard were given an opportunity to be heard thereon; and WHEREAS, the City Council received a report from the City Administrator at the hearing indicating that the project is necessary, cost-effective, and feasible, and will be best accomplished as proposed, and informing the City Council of the estimated cost of the proposed treatments; and WHEREAS, the City Administrator prepared an estimate of the total charges to the affected landowners, as well as a method for calculating costs to individual landowners, which was available at the hearing. NOW, THEREFORE, BE IT RESOLVED by the Corcoran City Council: 1. The Corcoran City Council determined the improvement of the application dust control treatments necessary, cost-effective, and feasible. 2. Such improvements are hereby ordered as proposed in Exhibit A. VOTING AYE VOTING NAY Thomas, Ron Thomas, Ron Anderson, Tom Anderson, Tom Bottema, Jon Bottema, Jon Dejewski, Brian Dejewski, Brian Schultz, Alan Schultz, Alan Whereupon, said Resolution is hereby declared adopted on this 28th day of May, 2020. ________________________________ Ron Thomas - Mayor ATTEST: ____________________________________ City Seal Jessica Beise – Administrative Services Director City of Corcoran May 28, 2020 County of Hennepin State of Minnesota RESOLUTION NO. 2020-40 Page 2 of 2 Exhibit A HouseNumber StreetName PIN BaseCharge 8690 BECHTOLD RD 16‐119‐23‐33‐0002 $81.51 8925 BECHTOLD RD 17‐119‐23‐14‐0004 $81.51 8955 BECHTOLD RD 17‐119‐23‐14‐0003 $81.51 8985 BECHTOLD RD 17‐119‐23‐14‐0001 $81.51 9305 BECHTOLD RD 08‐119‐23‐44‐0001 $81.51 9310 BECHTOLD RD 09‐119‐23‐33‐0006 $81.51 9725 BECHTOLD RD 08‐119‐23‐14‐0004 $81.51 9730 BECHTOLD RD 09‐119‐23‐23‐0002 $81.51 9733 BECHTOLD RD 08‐119‐23‐14‐0003 $81.51 9785 BECHTOLD RD 08‐119‐23‐14‐0002 $81.51 9810 BECHTOLD RD 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$81.51 19410 SCHUTTE RD 13‐119‐23‐13‐0002 $81.51 19420 SCHUTTE RD 13‐119‐23‐13‐0001 $81.51 19600 SCHUTTE RD 13‐119‐23‐21‐0004 $81.51 19425 STIEG RD 01‐119‐23‐42‐0001 $81.51 19510 STIEG RD 01‐119‐23‐21‐0001 $81.51 19520 STIEG RD 01‐119‐23‐31‐0002 $81.51 19715 STIEG RD 01‐119‐23‐32‐0001 $81.51 19725 STIEG RD 01‐119‐23‐32‐0005 $81.51 19740 STIEG RD 01‐119‐23‐23‐0019 $81.51 19800 STIEG RD 01‐119‐23‐23‐0021 $81.51 19801 STIEG RD 01‐119‐23‐32‐0006 $81.51 19850 STIEG RD 01‐119‐23‐23‐0022 $81.51 19880 STIEG RD 01‐119‐23‐23‐0023 $81.51 7900 STREHLER RD 21‐119‐23‐42‐0002 $81.51 7970 STREHLER RD 21‐119‐23‐42‐0013 $81.51 8020 STREHLER RD 21‐119‐23‐42‐0012 $81.51 8100 STREHLER RD 21‐119‐23‐13‐0005 $81.51 8175 STREHLER RD 21‐119‐23‐24‐0001 $81.51 22060 STREHLER RD 16‐119‐23‐34‐0006 $81.51 22070 STREHLER RD 16‐119‐23‐34‐0005 $81.51 22090 STREHLER RD 16‐119‐23‐43‐0001 $81.51 22505 STREHLER RD 20‐119‐23‐14‐0001 $81.51 22701 STREHLER RD 20‐119‐23‐13‐0001 $81.51 22720 STREHLER RD 17‐119‐23‐43‐0002 $81.51 22735 STREHLER RD 20‐119‐23‐12‐0002 $81.51 22814 STREHLER RD 17‐119‐23‐43‐0001 $81.51 22820 STREHLER RD 17‐119‐23‐34‐0003 $81.51 22840 STREHLER RD 17‐119‐23‐34‐0002 $81.51 22900 STREHLER RD 17‐119‐23‐33‐0002 $81.51 22903 STREHLER RD 20‐119‐23‐22‐0004 $81.51 23020 STREHLER RD 17‐119‐23‐32‐0003 $81.51 23110 STREHLER RD 18‐119‐23‐44‐0005 $81.51 23120 STREHLER RD 18‐119‐23‐44‐0006 $81.51 23212 STREHLER RD 18‐119‐23‐44‐0007 $81.51 23255 STREHLER RD 19‐119‐23‐11‐0002 $81.51 23300 STREHLER RD 18‐119‐23‐43‐0001 $81.51 23335 STREHLER RD 19‐119‐23‐12‐0003 $81.51 23600 STREHLER RD 18‐119‐23‐34‐0002 $81.51 23651 STREHLER RD 19‐119‐23‐21‐0010 $81.51 23660 STREHLER RD 18‐119‐23‐34‐0001 $81.51 23700 STREHLER RD 18‐119‐23‐33‐0002 $81.51 23750 STREHLER RD 18‐119‐23‐33‐0001 $81.51 23785 STREHLER RD 19‐119‐23‐23‐0003 $81.51 23817 STREHLER RD 19‐119‐23‐22‐0001 $81.51 23825 STREHLER RD 19‐119‐23‐22‐0003 $81.51 23825 TESSMER RD 07‐119‐23‐22‐0001 $81.51 7875 TRAIL HAVEN RD 21‐119‐23‐41‐0010 $81.51 7905 TRAIL HAVEN RD 21‐119‐23‐41‐0009 $81.51 8095 TRAIL HAVEN RD 21‐119‐23‐41‐0008 $81.51 8175 TRAIL HAVEN RD 21‐119‐23‐14‐0001 $81.51 8400 TRAIL HAVEN RD 22‐119‐23‐21‐0006 $81.51 8401 TRAIL HAVEN RD 21‐119‐23‐11‐0002 $81.51 8490 TRAIL HAVEN RD 22‐119‐23‐22‐0001 $81.51 8645 TRAIL HAVEN RD 16‐119‐23‐44‐0005 $81.51 8655 TRAIL HAVEN RD 16‐119‐23‐44‐0003 $81.51 8750 TRAIL HAVEN RD 15‐119‐23‐32‐0006 $81.51 8850 TRAIL HAVEN RD 15‐119‐23‐32‐0010 $81.51 8900 TRAIL HAVEN RD 15‐119‐23‐32‐0001 $81.51 8901 TRAIL HAVEN RD 16‐119‐23‐14‐0001 $81.51 9010 TRAIL HAVEN RD 15‐119‐23‐23‐0001 $81.51 9017 TRAIL HAVEN RD 16‐119‐23‐14‐0022 $81.51 9035 TRAIL HAVEN RD 16‐119‐23‐14‐0014 $81.51 9120 TRAIL HAVEN RD 15‐119‐23‐22‐0001 $81.51 9125 TRAIL HAVEN RD 16‐119‐23‐11‐0005 $81.51 9223 TRAIL HAVEN RD 16‐119‐23‐11‐0003 $81.51 9247 TRAIL HAVEN RD 16‐119‐23‐11‐0002 $81.51 9415 TRAIL HAVEN RD 09‐119‐23‐44‐0004 $81.51 9425 TRAIL HAVEN RD 09‐119‐23‐44‐0003 $81.51 9435 TRAIL HAVEN RD 09‐119‐23‐44‐0019 $81.51 9475 TRAIL HAVEN RD 09‐119‐23‐44‐0018 $81.51 9515 TRAIL HAVEN RD 09‐119‐23‐41‐0003 $81.51 9625 TRAIL HAVEN RD 09‐119‐23‐41‐0010 $81.51 9710 TRAIL HAVEN RD 10‐119‐23‐23‐0008 $81.51 9714 TRAIL HAVEN RD 10‐119‐23‐23‐0007 $81.51 9735 TRAIL HAVEN RD 09‐119‐23‐14‐0003 $81.51 9823 TRAIL HAVEN RD 09‐119‐23‐14‐0002 $81.51 9837 TRAIL HAVEN RD 09‐119‐23‐14‐0001 $81.51 9901 TRAIL HAVEN RD 09‐119‐23‐11‐0008 $81.51 9933 TRAIL HAVEN RD 09‐119‐23‐11‐0007 $81.51 9945 TRAIL HAVEN RD 09‐119‐23‐11‐0006 $81.51 10035 TRAIL HAVEN RD 10‐119‐23‐22‐0005 $81.51 10104 TRAIL HAVEN RD 03‐119‐23‐33‐0006 $81.51 10150 TRAIL HAVEN RD 03‐119‐23‐33‐0005 $81.51 10170 TRAIL HAVEN RD 03‐119‐23‐33‐0010 $81.51 10210 TRAIL HAVEN RD 03‐119‐23‐33‐0009 $81.51 10215 TRAIL HAVEN RD 04‐119‐23‐44‐0010 $81.51 10220 TRAIL HAVEN RD 03‐119‐23‐33‐0001 $81.51 10400 TRAIL HAVEN RD 03‐119‐23‐32‐0004 $81.51 10405 TRAIL HAVEN RD 04‐119‐23‐41‐0002 $81.51 10410 TRAIL HAVEN RD 03‐119‐23‐32‐0003 $81.51 10440 TRAIL HAVEN RD 03‐119‐23‐32‐0002 $81.51 10500 TRAIL HAVEN RD 03‐119‐23‐32‐0001 $81.51 10600 TRAIL HAVEN RD 03‐119‐23‐23‐0003 $81.51 10690 TRAIL HAVEN RD 03‐119‐23‐22‐0008 $81.51 10765 TRAIL HAVEN RD 04‐119‐23‐11‐0001 $81.51 10800 TRAIL HAVEN RD 03‐119‐23‐22‐0005 $81.51 6215 WILLOW DR 33‐119‐23‐34‐0005 $40.76 6221 WILLOW DR 33‐119‐23‐34‐0004 $40.76 6225 WILLOW DR 33‐119‐23‐34‐0002 $40.76 6280 WILLOW DR 34‐119‐23‐33‐0001 $81.51 6300 WILLOW DR 33‐119‐23‐44‐0003 $81.51 6315 WILLOW DR 33‐119‐23‐42‐0002 $81.51 6320 WILLOW DR 33‐119‐23‐44‐0002 $81.51 6330 WILLOW DR 33‐119‐23‐44‐0001 $81.51 6501 WILLOW DR 33‐119‐23‐41‐0002 $81.51 6603 WILLOW DR 33‐119‐23‐13‐0001 $81.51 6620 WILLOW DR 33‐119‐23‐14‐0001 $81.51 6655 WILLOW DR 33‐119‐23‐13‐0008 $81.51 6675 WILLOW DR 33‐119‐23‐13‐0002 $81.51 6685 WILLOW DR 33‐119‐23‐13‐0003 $81.51 6705 WILLOW DR 33‐119‐23‐13‐0005 $81.51 6715 WILLOW DR 33‐119‐23‐13‐0007 $81.51 6721 WILLOW DR 33‐119‐23‐12‐0001 $81.51 6801 WILLOW DR 33‐119‐23‐12‐0007 $81.51 6855 WILLOW DR 33‐119‐23‐21‐0001 $81.51 6915 WILLOW DR 28‐119‐23‐43‐0009 $81.51 6925 WILLOW DR 28‐119‐23‐43‐0008 $81.51 7145 WILLOW DR 28‐119‐23‐42‐0005 $81.51 7200 WILLOW DR 28‐119‐23‐41‐0002 $81.51 7229 WILLOW DR 28‐119‐23‐42‐0004 $81.51 20700 70TH AVE 27‐119‐23‐44‐0022 $81.51 20730 70TH AVE 27‐119‐23‐44‐0021 $81.51 20735 70TH AVE 27‐119‐23‐44‐0025 $81.51 20740 70TH AVE 27‐119‐23‐44‐0020 $81.51 20800 70TH AVE 27‐119‐23‐44‐0019 $81.51 20807 70TH AVE 27‐119‐23‐44‐0024 $81.51 20818 70TH AVE 27‐119‐23‐44‐0018 $81.51 20833 70TH AVE 27‐119‐23‐44‐0023 $81.51 20840 70TH AVE 27‐119‐23‐44‐0017 $81.51 21400 CIRCLE LN 10‐119‐23‐23‐0004 $81.51 21401 CIRCLE LN 10‐119‐23‐23‐0006 $81.51 21410 CIRCLE LN 10‐119‐23‐23‐0003 $81.51 21415 CIRCLE LN 10‐119‐23‐23‐0005 $81.51 21420 CIRCLE LN 10‐119‐23‐23‐0002 $81.51 8900 FOXLINE DR 16‐119‐23‐14‐0006 $81.51 8901 FOXLINE DR 16‐119‐23‐14‐0021 $81.51 8919 FOXLINE DR 16‐119‐23‐14‐0020 $81.51 8920 FOXLINE DR 16‐119‐23‐14‐0025 $81.51 8939 FOXLINE DR 16‐119‐23‐14‐0019 $81.51 9000 FOXLINE DR 16‐119‐23‐14‐0009 $81.51 9001 FOXLINE DR 16‐119‐23‐14‐0018 $81.51 9016 FOXLINE DR 16‐119‐23‐14‐0010 $81.51 9019 FOXLINE DR 16‐119‐23‐14‐0017 $81.51 9037 FOXLINE DR 16‐119‐23‐14‐0016 $81.51 9040 FOXLINE DR 16‐119‐23‐14‐0011 $81.51 9101 FOXLINE DR 16‐119‐23‐14‐0015 $81.51 9117 FOXLINE DR 16‐119‐23‐11‐0022 $81.51 9148 FOXLINE DR 16‐119‐23‐11‐0010 $81.51 9200 FOXLINE DR 16‐119‐23‐11‐0009 $81.51 9220 FOXLINE DR 16‐119‐23‐11‐0008 $81.51 9239 FOXLINE DR 16‐119‐23‐11‐0017 $81.51 9240 FOXLINE DR 16‐119‐23‐11‐0007 $81.51 9259 FOXLINE DR 16‐119‐23‐11‐0016 $81.51 9260 FOXLINE DR 16‐119‐23‐11‐0006 $81.51 9305 FOXLINE DR 09‐119‐23‐44‐0016 $81.51 21000 GREENVIEW CT 03‐119‐23‐43‐0005 $40.76 20705 HIDDEN PONDS DR 03‐119‐23‐44‐0016 $40.76 20715 HIDDEN PONDS DR 03‐119‐23‐44‐0017 $40.76 20810 HIDDEN PONDS DR 03‐119‐23‐44‐0025 $40.76 20815 HIDDEN PONDS DR 03‐119‐23‐44‐0009 $40.76 20835 HIDDEN PONDS DR 03‐119‐23‐44‐0008 $40.76 20840 HIDDEN PONDS DR 03‐119‐23‐44‐0005 $40.76 20900 HIDDEN PONDS DR 03‐119‐23‐43‐0001 $40.76 20910 HIDDEN PONDS DR 03‐119‐23‐43‐0002 $40.76 20920 HIDDEN PONDS DR 03‐119‐23‐43‐0003 $40.76 20925 HIDDEN PONDS DR 03‐119‐23‐44‐0007 $40.76 20940 HIDDEN PONDS DR 03‐119‐23‐43‐0004 $40.76 20945 HIDDEN PONDS DR 03‐119‐23‐44‐0006 $40.76 21524 HOMESTEAD TRL 28‐119‐23‐41‐0008 $81.51 21527 HOMESTEAD TRL 28‐119‐23‐44‐0007 $81.51 21536 HOMESTEAD TRL 28‐119‐23‐41‐0007 $81.51 21539 HOMESTEAD TRL 28‐119‐23‐44‐0008 $81.51 21625 HOMESTEAD TRL 28‐119‐23‐44‐0009 $81.51 21630 HOMESTEAD TRL 28‐119‐23‐41‐0011 $81.51 21635 HOMESTEAD TRL 28‐119‐23‐44‐0010 $81.51 21645 HOMESTEAD TRL 28‐119‐23‐44‐0011 $81.51 21777 HOMESTEAD TRL 28‐119‐23‐43‐0001 $81.51 21801 HOMESTEAD TRL 28‐119‐23‐43‐0007 $81.51 21850 HOMESTEAD TRL 28‐119‐23‐42‐0003 $81.51 21901 HOMESTEAD TRL 28‐119‐23‐43‐0006 $81.51 21920 HOMESTEAD TRL 28‐119‐23‐31‐0002 $81.51 22201 HOMESTEAD TRL 28‐119‐23‐33‐0002 $81.51 10024 MEADOW CIR 10‐119‐23‐22‐0006 $81.51 21324 MEADOW CIR 10‐119‐23‐22‐0007 $81.51 21300 MEADOW LN 10‐119‐23‐22‐0009 $81.51 21310 MEADOW LN 10‐119‐23‐22‐0008 $81.51 21313 MEADOW LN 10‐119‐23‐22‐0010 $81.51 21325 MEADOW LN 10‐119‐23‐22‐0011 $81.51 21406 MEADOW LN 10‐119‐23‐22‐0012 $81.51 21414 MEADOW LN 10‐119‐23‐22‐0004 $81.51 21417 MEADOW LN 10‐119‐23‐22‐0013 $81.51 21422 MEADOW LN 10‐119‐23‐22‐0003 $81.51 21427 MEADOW LN 10‐119‐23‐22‐0014 $81.51 21525 NYSTROM LN 28‐119‐23‐44‐0021 $81.51 21528 NYSTROM LN 28‐119‐23‐44‐0015 $81.51 21535 NYSTROM LN 28‐119‐23‐44‐0022 $81.51 21607 NYSTROM LN 28‐119‐23‐44‐0018 $81.51 21617 NYSTROM LN 28‐119‐23‐44‐0019 $81.51 21627 NYSTROM LN 28‐119‐23‐44‐0020 $81.51 21636 NYSTROM LN 28‐119‐23‐44‐0013 $81.51 21646 NYSTROM LN 28‐119‐23‐44‐0012 $81.51 20403 RUSH MEADOW LN 02‐119‐23‐21‐0005 $81.51 20411 RUSH MEADOW LN 02‐119‐23‐21‐0004 $81.51 20419 RUSH MEADOW LN 02‐119‐23‐21‐0003 $81.51 20500 RUSH MEADOW LN 02‐119‐23‐22‐0006 $81.51 20503 RUSH MEADOW LN 02‐119‐23‐22‐0011 $81.51 20512 RUSH MEADOW LN 02‐119‐23‐22‐0005 $81.51 20515 RUSH MEADOW LN 02‐119‐23‐22‐0010 $81.51 20600 RUSH MEADOW LN 02‐119‐23‐22‐0004 $81.51 20605 RUSH MEADOW LN 02‐119‐23‐22‐0009 $81.51 20610 RUSH MEADOW LN 02‐119‐23‐22‐0003 $81.51 20617 RUSH MEADOW LN 02‐119‐23‐22‐0008 $81.51 20624 RUSH MEADOW LN 02‐119‐23‐22‐0002 $81.51 20629 RUSH MEADOW LN 02‐119‐23‐22‐0007 $81.51 21580 SICORA LN 09‐119‐23‐11‐0015 $81.51 21600 SICORA LN 09‐119‐23‐11‐0005 $81.51 21500 TREELINE DR 16‐119‐23‐11‐0015 $81.51 21510 TREELINE DR 16‐119‐23‐11‐0014 $81.51 21515 TREELINE DR 16‐119‐23‐14‐0013 $81.51 21520 TREELINE DR 16‐119‐23‐11‐0013 $81.51 21525 TREELINE DR 16‐119‐23‐14‐0012 $81.51 21530 TREELINE DR 16‐119‐23‐11‐0012 $81.51 21540 TREELINE DR 16‐119‐23‐11‐0011 $81.51 10050 JEFFREY LN 09‐119‐23‐21‐0006 $89.45 10140 CHAPARRAL CIRCLE 04‐119‐23‐33‐0016 $89.45 22105 CHAPARRAL CIRCLE 04‐119‐23‐33‐0018 $89.45 22112 CHAPARRAL CIRCLE 04‐119‐23‐33‐0017 $89.45 22195 CHAPARRAL LANE 04‐119‐23‐33‐0022 $89.45 22200 CHAPARRAL LANE 04‐119‐23‐33‐0006 $89.45 22212 CHAPARRAL LANE 04‐119‐23‐33‐0005 $89.45 22215 CHAPARRAL LANE 04‐119‐23‐33‐0021 $89.45 22218 CHAPARRAL LANE 04‐119‐23‐33‐0004 $89.45 22229 CHAPARRAL LANE 04‐119‐23‐33‐0020 $89.45 7720 CORCORAN TRL E 23‐119‐23‐33‐0009 $41.37 7745 CORCORAN TRL E 23‐119‐23‐33‐0007 $41.37 7760 CORCORAN TRL E 23‐119‐23‐33‐0010 $41.37 7770 CORCORAN TRL E 23‐119‐23‐33‐0020 $41.37 7775 CORCORAN TRL E 23‐119‐23‐33‐0024 $20.69 7780 CORCORAN TRL E 23‐119‐23‐33‐0019 $20.69 7790 CORCORAN TRL E 23‐119‐23‐33‐0018 $20.69 7800 CORCORAN TRL E 23‐119‐23‐33‐0017 $20.69 7801 CORCORAN TRL E 23‐119‐23‐33‐0023 $20.69 7895 CORCORAN TRL E 23‐119‐23‐32‐0013 $20.69 7900 CORCORAN TRL E 23‐119‐23‐32‐0009 $20.69 7950 CORCORAN TRL E 23‐119‐23‐32‐0008 $20.69 7965 CORCORAN TRL E 23‐119‐23‐32‐0012 $20.69 8010 CORCORAN TRL E 23‐119‐23‐32‐0007 $20.69 8070 CORCORAN TRL E 23‐119‐23‐32‐0006 $20.69 7710 CORCORAN TRL W 23‐119‐23‐33‐0013 $41.37 7715 CORCORAN TRL W 23‐119‐23‐33‐0002 $41.37 7730 CORCORAN TRL W 23‐119‐23‐33‐0006 $41.37 7735 CORCORAN TRL W 23‐119‐23‐33‐0003 $41.37 7755 CORCORAN TRL W 23‐119‐23‐33‐0004 $41.37 7780 CORCORAN TRL W 23‐119‐23‐33‐0021 $20.69 7785 CORCORAN TRL W 23‐119‐23‐33‐0014 $20.69 7798 CORCORAN TRL W 23‐119‐23‐33‐0022 $20.69 7888 CORCORAN TRL W 23‐119‐23‐32‐0010 $20.69 7915 CORCORAN TRL W 23‐119‐23‐32‐0002 $20.69 8015 CORCORAN TRL W 23‐119‐23‐32‐0003 $20.69 8030 CORCORAN TRL W 23‐119‐23‐32‐0011 $20.69 8055 CORCORAN TRL W 23‐119‐23‐32‐0004 $20.69 8075 CORCORAN TRL W 23‐119‐23‐32‐0005 $20.69 9820 CREEK VIEW CIR 08‐119‐23‐23‐0013 $93.43 9829 CREEK VIEW CIR 08‐119‐23‐23‐0011 $93.43 9400 FOX VALLEY DR 09‐119‐23‐43‐0005 $85.71 9405 FOX VALLEY DR 09‐119‐23‐43‐0006 $85.71 9410 FOX VALLEY DR 09‐119‐23‐43‐0004 $85.71 9422 FOX VALLEY DR 09‐119‐23‐43‐0003 $85.71 9425 FOX VALLEY DR 09‐119‐23‐43‐0007 $85.71 9433 FOX VALLEY DR 09‐119‐23‐43‐0008 $85.71 9500 FOX VALLEY DR 09‐119‐23‐43‐0010 $85.71 9507 FOX VALLEY DR 09‐119‐23‐42‐0007 $85.71 9512 FOX VALLEY DR 09‐119‐23‐42‐0006 $85.71 9515 FOX VALLEY DR 09‐119‐23‐42‐0008 $85.71 9520 FOX VALLEY DR 09‐119‐23‐42‐0013 $85.71 9528 FOX VALLEY DR 09‐119‐23‐42‐0012 $85.71 9531 FOX VALLEY DR 09‐119‐23‐42‐0009 $85.71 9536 FOX VALLEY DR 09‐119‐23‐42‐0011 $85.71 9817 GARDEN LA 08‐119‐23‐13‐0012 $55.85 9709 GARDEN LN 08‐119‐23‐13‐0015 $55.85 9710 GARDEN LN 08‐119‐23‐13‐0003 $55.85 9724 GARDEN LN 08‐119‐23‐13‐0004 $55.85 9725 GARDEN LN 08‐119‐23‐13‐0014 $55.85 9732 GARDEN LN 08‐119‐23‐13‐0005 $55.85 9800 GARDEN LN 08‐119‐23‐13‐0006 $55.85 9820 GARDEN LN 08‐119‐23‐13‐0007 $55.85 9823 GARDEN LN 08‐119‐23‐13‐0011 $55.85 9830 GARDEN LN 08‐119‐23‐13‐0008 $55.85 9837 GARDEN LN 08‐119‐23‐13‐0010 $55.85 9840 GARDEN LN 08‐119‐23‐13‐0009 $55.85 9927 GARDEN LN 08‐119‐23‐12‐0004 $55.85 8715 GARRISON LN 18‐119‐23‐41‐0002 $128.67 23110 GARRISON RD 18‐119‐23‐41‐0007 $128.67 23120 GARRISON RD 18‐119‐23‐41‐0006 $128.67 23210 GARRISON RD 18‐119‐23‐41‐0005 $128.67 23216 GARRISON RD 18‐119‐23‐41‐0004 $128.67 10105 JEFFREY LN 04‐119‐23‐33‐0023 $89.45 10108 JEFFREY LN 04‐119‐23‐33‐0019 $89.45 10205 JEFFREY LN 04‐119‐23‐33‐0007 $89.45 10213 JEFFREY LN 04‐119‐23‐33‐0008 $89.45 10218 JEFFREY LN 04‐119‐23‐33‐0009 $89.45 10221 JEFFREY LN 04‐119‐23‐32‐0004 $89.45 23105 LARSEN RD 17‐119‐23‐33‐0001 $128.67 23107 LARSEN RD 18‐119‐23‐44‐0004 $128.67 23110 LARSEN RD 18‐119‐23‐41‐0008 $128.67 23119 LARSEN RD 18‐119‐23‐44‐0003 $128.67 23120 LARSEN RD 18‐119‐23‐41‐0009 $128.67 23205 LARSEN RD 18‐119‐23‐44‐0002 $128.67 23217 LARSEN RD 18‐119‐23‐44‐0001 $128.67 23230 LARSEN RD 18‐119‐23‐41‐0003 $128.67 23303 LARSEN RD 18‐119‐23‐43‐0008 $128.67 23315 LARSEN RD 18‐119‐23‐43‐0007 $128.67 23327 LARSEN RD 18‐119‐23‐43‐0006 $128.67 23405 LARSEN RD 18‐119‐23‐43‐0005 $128.67 23417 LARSEN RD 18‐119‐23‐43‐0004 $128.67 10503 Maple Lane 06‐119‐23‐13‐0025 $55.06 10512 Maple Lane 06‐119‐23‐13‐0016 $55.06 10517 Maple Lane 06‐119‐23‐13‐0024 $55.06 10613 Maple Lane 06‐119‐23‐13‐0007 $55.06 10625 Maple Lane 06‐119‐23‐13‐0008 $55.06 10650 Maple Lane 06‐119‐23‐13‐0023 $55.06 10627 Maple Lane East 06‐119‐23‐13‐0009 $55.06 10630 Maple Lane East 06‐119‐23‐13‐0017 $55.06 10631 Maple Lane East 06‐119‐23‐13‐0010 $55.06 10634 Maple Lane East 06‐119‐23‐13‐0018 $55.06 10635 Maple Lane East 06‐119‐23‐13‐0011 $55.06 10638 Maple Lane East 06‐119‐23‐13‐0019 $55.06 10639 Maple Lane East 06‐119‐23‐13‐0012 $55.06 10642 Maple Lane East 06‐119‐23‐13‐0020 $55.06 10643 Maple Lane East 06‐119‐23‐13‐0013 $55.06 10646 Maple Lane East 06‐119‐23‐13‐0021 $55.06 10647 Maple Lane East 06‐119‐23‐13‐0014 $55.06 9710 RUSH CREEK BLVD 08‐119‐23‐24‐0008 $93.43 9720 RUSH CREEK BLVD 08‐119‐23‐24‐0007 $93.43 9730 RUSH CREEK BLVD 08‐119‐23‐24‐0006 $93.43 9733 RUSH CREEK BLVD 08‐119‐23‐23‐0016 $93.43 9740 RUSH CREEK BLVD 08‐119‐23‐23‐0009 $93.43 9750 RUSH CREEK BLVD 08‐119‐23‐23‐0008 $93.43 9800 RUSH CREEK BLVD 08‐119‐23‐23‐0007 $93.43 9815 RUSH CREEK BLVD 08‐119‐23‐23‐0019 $93.43 9830 RUSH CREEK BLVD 08‐119‐23‐23‐0006 $93.43 9836 RUSH CREEK BLVD 08‐119‐23‐23‐0005 $93.43 9845 RUSH CREEK BLVD 08‐119‐23‐23‐0010 $93.43 9848 RUSH CREEK BLVD 08‐119‐23‐23‐0004 $93.43 9710 SUNDANCE RD 08‐119‐23‐13‐0019 $50.00 9715 SUNDANCE RD 08‐119‐23‐24‐0009 $50.00 9720 SUNDANCE RD 08‐119‐23‐13‐0020 $50.00 9730 SUNDANCE RD 08‐119‐23‐13‐0021 $50.00 9733 SUNDANCE RD 08‐119‐23‐24‐0003 $50.00 9800 SUNDANCE RD 08‐119‐23‐13‐0022 $50.00 9805 SUNDANCE RD 08‐119‐23‐24‐0002 $50.00 9820 SUNDANCE RD 08‐119‐23‐13‐0023 $50.00 9825 SUNDANCE RD 08‐119‐23‐24‐0005 $50.00 9831 SUNDANCE RD 08‐119‐23‐21‐0012 $50.00 9840 SUNDANCE RD 08‐119‐23‐13‐0024 $50.00 9945 SUNDANCE RD 08‐119‐23‐22‐0009 $50.00 9950 SUNDANCE RD 08‐119‐23‐12‐0001 $50.00 9955 SUNDANCE RD 08‐119‐23‐21‐0016 $50.00 9980 SUNDANCE RD 08‐119‐23‐12‐0002 $50.00 9990 SUNDANCE RD 08‐119‐23‐12‐0003 $50.00 10010 SUNDANCE RD 08‐119‐23‐21‐0001 $50.00 10020 SUNDANCE RD 08‐119‐23‐21‐0014 $50.00 10030 SUNDANCE RD 08‐119‐23‐21‐0015 $50.00 10080 SUNDANCE RD 08‐119‐23‐21‐0004 $50.00 10300 SUNDANCE RD 08‐119‐23‐21‐0018 $50.00 22107 WOODLAND LN 04‐119‐23‐33‐0012 $89.45 22109 WOODLAND LN 04‐119‐23‐33‐0010 $89.45 22110 WOODLAND LN 04‐119‐23‐33‐0013 $89.45 22115 WOODLAND LN 04‐119‐23‐33‐0011 $89.45 22120 WOODLAND LN 04‐119‐23‐33‐0014 $89.45 22124 WOODLAND LN 04‐119‐23‐33‐0015 $89.45 21565 CATES LONGHORN RD 33‐119‐23‐41‐0006 $40.76 21585 CATES LONGHORN RD 33‐119‐23‐41‐0005 $40.76 21600 CATES LONGHORN RD 33‐119‐23‐41‐0003 $40.76 10115 HIGHLAND RIDGE RD. 03‐119‐23‐44‐0015 $20.38 10120 HIGHLAND RIDGE RD. 03‐119‐23‐44‐0020 $20.38 10135 HIGHLAND RIDGE RD. 03‐119‐23‐44‐0014 $20.38 10150 HIGHLAND RIDGE RD. 03‐119‐23‐44‐0019 $20.38 10185 HIGHLAND RIDGE RD. 03‐119‐23‐44‐0013 $20.38 10200 HIGHLAND RIDGE RD. 03‐119‐23‐44‐0018 $20.38 10205 HIGHLAND RIDGE RD. 03‐119‐23‐44‐0012 $20.38 22314 RUSH CREEK DRIVE 05‐119‐23‐14‐0010 $40.76 22317 RUSH CREEK DRIVE 05‐119‐23‐14‐0012 $40.76 22344 RUSH CREEK DRIVE 05‐119‐23‐14‐0009 $40.76 22355 RUSH CREEK DRIVE 05‐119‐23‐14‐0011 $40.76 22385 RUSH CREEK DRIVE 05‐119‐23‐14‐0023 $40.76 22393 RUSH CREEK DRIVE 05‐119‐23‐14‐0022 $40.76 22405 RUSH CREEK DRIVE 05‐119‐23‐14‐0021 $40.76 22420 RUSH CREEK DRIVE 05‐119‐23‐14‐0017 $40.76 22425 RUSH CREEK DRIVE 05‐119‐23‐14‐0020 $40.76 22440 RUSH CREEK DRIVE 05‐119‐23‐14‐0016 $40.76 22445 RUSH CREEK DRIVE 05‐119‐23‐14‐0019 $40.76 22462 RUSH CREEK DRIVE 05‐119‐23‐14‐0015 $40.76 22465 RUSH CREEK DRIVE 05‐119‐23‐14‐0018 $40.76 22485 RUSH CREEK DRIVE 05‐119‐23‐13‐0009 $40.76 23525 STREHLER RD 19‐119‐23‐21‐0011 $40.76 22362 SUNSET LN 05‐119‐23‐14‐0008 $40.76 22408 SUNSET LN 05‐119‐23‐14‐0007 $40.76 22411 SUNSET LN 05‐119‐23‐14‐0001 $40.76 22434 SUNSET LN 05‐119‐23‐14‐0006 $40.76 22449 SUNSET LN 05‐119‐23‐14‐0002 $40.76 22472 SUNSET LN 05‐119‐23‐14‐0005 $40.76 22475 SUNSET LN 05‐119‐23‐14‐0003 $40.76 22480 SUNSET LN 05‐119‐23‐14‐0004 $40.76 7800 MAPLE HILL RD 24‐119‐23‐43‐0015 $750.00 7995 MAPLE HILL RD 24‐119‐23‐42‐0001 $525.00 STAFF REPORT Agenda Item 9b. Council Meeting: May 28, 2020 Prepared By: Brad Martens Topic: 2021 Budget Expectations Action Required: Direction Summary: Staff will soon begin drafting the 2021 budget. In advance of doing so, it is requested to receive expectations from the City Council on how to draft the budget. While there certainly are cities that have significant impacts related to the pandemic, the government of Corcoran thus far has seen less of an impact as building permits continue to come in at a rapid pace, and we do not have significant recreational amenities to rely on for revenue (golf course, community center, water park, etc.). Direction is requested specifically on the following items: • Overall budget target o Previous guidance from Council has been to continue to find ways to lower the overall tax rate of the City while investing as necessary to manage the continued growth of the City. Staff would like to understand whether this guidance continues or differs for 2021. • Services provided o Due to the significant growth, managing basic services can be a challenge. Staff would like to understand whether additional service expectations are expected due to the pandemic. • Wage adjustments: o The approved contract with the police officer’s union provides for a 2.75% increase for union employees for 2021. It has been practice for many years that the non-union employees receive the same adjustment as the union employees. Does the Council continue to support this practice? • Staff planning o Planned staff additions for 2021 include a Sergeant in the Police Department, Administrative Assistant in the Public Works department, full year of a City Planner, and an intern to assist the Administration department. In addition, staff anticipates the need for contract finance assistance. Staff would like to understand the support for hiring additional employees needed to manage the growth of the City. • Other priorities o Staff would like to understand if additional priorities exist for the Council that should be incorporated into the first draft of the budget. As briefly mentioned above, growth continues to increase in pace, even with the pandemic. The following outlines the growth staff is managing at the direction of Council: • Ravinia o Additions 1-14 approved (433 lots); o Final addition 15 (43) anticipated in 2020 • Bass Lake Crossing o All additions approved (95 lots) • Bass Lake Crossing South o All additions approved (56 lots) • Bellwether o Additions 1-4 approved (231 lots) o Addition 5 application received (46 lots) Overall, 815 municipally water/sewer serviced lots are approved; 557 new home permits are approved on those lots as of May 13, 2020. An additional 89 are anticipated to be approved in 2020. Additionally, staff has been meeting with developers interested in additional projects not outlined in this report. The following chart shows actual new home permits 2014-2019 and projected new home permits 2020-2025 from our financial management plan. It should be noted that the City approved 88 new home permits already in 2020 and the anticipated estimate of 150 for the year is likely low. The number of new home permits of course also has a direct correlation with our population and the people we need to provide services for. The below chart shows are estimated population 2010-2019 and my population projections from 2020-2030 using projected new home permits and following the methodology used by the metropolitan council. The above data are shown to help inform the Council of the growth taking place and the continued need to invest in staff to manage the growth approved by the City Council. Financial/Budget: Direction from the Council will be used to create the first draft of the 2021 budget. Staff will present the draft budget with anticipated tax impacts at a future Council meeting. Options: 1. Provide staff direction on 2021 budget expectations. Recommendation Due to the growth outlined in this report, staff recommends the Council direct staff to continue to invest resources needed to manage the growth in the 2021 budget. Additionally, it is recommended that the planned wage increase for 2021 be drafted for inclusion as budget impacts thus far related to the COVID-19 pandemic have been managed by staff and workload continues to increase each year. Council Action: Provide staff direction on 2021 budget expectations. Attachments: None 105 South Fifth Avenue Suite 513 Minneapolis, MN 55401 Tel: 612-252-9070 www.landform.net Landform® and Site to Finish® are registered service marks of Landform Professional Services, LLC. Agenda Item: 10a TO: Corcoran City Council FROM: T.J. Hofer through Kendra Lindahl, Landform DATE: May 20, 2020 for the May 28, 2020 City Council Meeting RE: Open Space & Preservation Plat for “Paulsen Farms” (PID 09-119-23-34-0001) (city file no. 20-011) REVIEW DEADLINE: June 9, 2020 1.Application Request Craig Scherber, on behalf of DS Management Group, LLC (applicant), has submitted a request for approval of a Preliminary Plat application for “Paulsen Farms”, a residential development of 20 new single-family homes and four outlots on 82.73 acres of property. 2.Planning Commission Review On May 7, 2020 the application was heard at a duly called Public Hearing before the Planning Commission. There were no public comments, but an email was received prior to the meeting, included in the packet and entered into the record. The resident noted concerns about traffic on County Road 30. The Planning Commission had significant discussion about whether or not the intent of the OS&P design standards were met and whether the goals in Section 940.050, Subd. 1.F. should be requirements. The Commission expressed frustration that details about how the open space would be maintained were not provided. The Commission voted 4-1 (Dickman voted nay) with the addition of a new condition 14.d stating “The trail proposed in Outlot B should be realigned too connect the new trail to the new public street.” Dickman stated that he voted no because he felt that the application should have been deemed incomplete because it did not provide enough detail about the open space. Staff notes that code simply requires “An itemized list of all documents, agreements and actions necessary to be completed prior to recording of the plat, including land area to be protected with a conservation easement as open space or park dedication, the number and size of lots, areas proposed for stormwater management and sewage treatment areas (primary and secondary). This shall include all applicable Homeowners' association documents (if any), including bylaws, deed restrictions, covenants, and proposed conservation easements, prepared or approved by the holder of the conservation easement.” (italics added) If the Council would like to see these draft documents with the preliminary plat application, they could direct staff to modify the ordinance language to make this a requirement. Paulsen Farms (20-011) 2 May 28, 2020 3. Parks and Trails Commission Review The Parks and Trails Commission will review the project on May 21, 2020. Staff will provide an update at the Council meeting. 4. Context Zoning and Land Use The site is zoned Rural Residential (RR) and guided Rural/Ag Residential in the Comprehensive Plan. Single family homes are permitted within the RR district. Surrounding Properties All the properties around the site are zoned RR. The properties to the north, south and east are guided for Low Density Residential and the properties to the west are guided for Low Density Residential as well as Agricultural Preserve expiring in 2022. Natural Characteristics of the Site The Natural Resource Inventory Areas map in the Comprehensive Plan shows a stream on the site as well as the edge of a High Quality Maple/Basswood Forest. Further, multiple wetlands are shown on Hennepin County’s Natural Resources mapping software as shown on the attached Site Location map. Lands identified on the Natural Resource Inventory or Ecologically Significant Natural Area maps in the Comprehensive Plan qualify for OS&P plats. Public Comment On April 24, 2020, the City received an email from a resident concerned about traffic at the intersection of Bechtold Road and County Road 30. The email from the resident is attached. The Corcoran Police Department performed a search to determine the history of incidents in the area. The Corcoran Department of Public Safety prepared a memo detailing this search, which is attached to this staff report. 5. Analysis of Request Staff has reviewed the application for consistency with Comprehensive Plan, Zoning Ordinance, Subdivision Ordinance and City Code requirements, as well as City policies. The City Engineer’s comments are incorporated into this staff report, the detailed comments are included in the attached engineering memo and the approval conditions require compliance with the memo. A. Level of City Discretion in Decision-Making The City’s discretion in approving a preliminary plat is limited to whether the proposed plat meets the standards outlined in the City’s subdivision and zoning ordinance. If it meets these standards, the City must approve the preliminary plat. B. Consistency with Ordinance Standards Paulsen Farms (20-011) 3 May 28, 2020 Staff has reviewed the application for consistency with Comprehensive Plan, Zoning Ordinance and City Code requirements, as well as City policies. Preliminary Plat Lot Size and Standards The subdivision would create 20 lots for single family residential use as well as four outlots. The parcel contains no existing structures. Lots sizes are determined by the Open Space & Preservation plat (OS&P). Section 940 of the Zoning Code sets standard for OS&P and says the lots sizes shall not be larger than two times the minimum lot area for a single family dwelling in the zoning district that is compatible with the land use category in which the property is located. The proposed subdivision is in the RR zoning district which requires a minimum of two acres. The proposed plans show lots from 1.13 acres to four acres. The plans comply with the code. OS&P Plats require outlots that are dedicated as open space to be contiguous. Outlots that are separated by local streets are allowed. The submitted plans comply. The applicant is proposing 20 lots where 10 development rights exist. OS&P plats are also allowed to develop in the RR district at 150% of their development rights, or 200% if the subdivision is developed with the urban street section. The applicant is proposing curbs and gutters and therefore qualifies for the 200% development rights. Section 940.050, Subd. 1.F. says that lots within an OS&P plat should be designed to include the following: 1. Arrange lots around a central focal point such as: a. A central green, boulevard or square. b. A physical amenity such as a meadow, a stand of trees, a stream or water body, or some other natural feature. 2. Locate lots such that at least 50 percent of the lots within a neighborhood abut open space, or other amenity, on at least one side. A local street may separate lots from open space. 3. Preserve views from each building unit and from off-site vantage points to the maximum possible. 4. Locate neighborhood recreational open spaces such that they are an integral part of the neighborhood, are suitable for the projected demographic makeup of residents, are at an elevation appropriate to their intended recreational use, have boundaries that are clearly defined and are accessible to all neighborhood residents from a public street or trail. Connect individual home sites with pedestrian corridors or sidewalks to larger open spaces and places of destination on-site and off-site. Open spaces should be accessible to pedestrians at roughly 1,200-foot intervals along public roadways. Pedestrian corridors between lots shall be at least 50 feet in width and buffered from view of adjacent properties. 5. Locate lots to preserve woodlands, farmland or other natural features or character, including places of historic, archeological or cultural value. Preserve natural resources as identified in the Comprehensive Plan to the maximum extent possible in a contiguous, connected configuration. Natural open spaces may include, but are not limited to, fields, wetlands, slopes, bluffs, woods, lakes, ponds, streams, shore lands, and other environmentally sensitive areas. Paulsen Farms (20-011) 4 May 28, 2020 6. Providing covenants to create an architectural theme to include items such as landscaping, porches, side or rear loaded or detached garages. A written narrative describing the architectural theme shall be provided with the preliminary plat. 7. Locate houses and garages such that the garages do not dominate the streetscape. 8. Locate septic systems on the most suitable soils for subsurface septic disposal and in such manner as to provide for cost effective and least disruptive future connection of the wastewater treatment system(s) to urban services. 9. Landscape common areas and street rights-of-way with native vegetation with high wildlife conservation value. The applicants has included a response to these conditions within their narrative which is attached to this staff report. Staff notes these items are desired but are not specifically required. Well and Septic Plans show proposed locations for wells and two possible septic tank locations. Septic locations have been reviewed and preliminarily approved by Hennepin County with modifications required on two lots. Wetlands The 2040 Corcoran Natural Resources Inventory map shows a stream and the edge of a High Quality Maple/Basswood Forest on the east side of the property. Hennepin County GIS shows multiple wetland locations throughout the site. The applicant has submitted a wetland delineation and the results of the delineation are reflected on the plans submitted by the applicant. Wetland buffers are shown on the plans, however, a stormwater management pond is encroaching on Wetland #4. Section 1050 Subd, 9 of the Zoning Code establishes standards for permitted encroachments in the Wetland Overlay District. Water quality ponds may encroach into the required wetland buffer areas, provided that the amount of buffer encroached upon does not exceed 50% of the total area required for such ponding, and provided that the amount of buffer encroached upon does not exceed 50% of the total area required for buffering. These limitations may be exceeded where two-cell water quality ponding is utilized. The applicant has not indicated what type of water quality ponding will be utilized. Staff has included a condition requiring that the applicant show compliance with the ordinance standards. Paulsen Farms (20-011) 5 May 28, 2020 Parks and Trails An existing on-road trail exists along County Road 30. The southern part of the site is also noted as an Athletic Search Area (ASA) Community Park on the Parks and Trails Plan in the Comprehensive Plan. The applicant is showing a wood chip trail in Outlot B, but there are no connections made to the trail. The trail currently terminates in the back yard of Lot 7 and 8, Block 1. There are no sidewalk or trail connections made to this trail. The applicant should revise this area of the site plan to show how access will be gained to this trail. Staff suggests a connection to the public street to the east or north between Lots 7 and 8, Block 1. The HOA documents will need to include language to protect this trail with easement to provide access to residents on this outlot that is proposed to be retained by the developer. Along the border of Outlot B and the proposed lots there is a creek. This creek will require a crossing for both future traffic and pedestrian traffic once the lots are platted to allow access into the future recreational area where the wood chip trail is planned. The plans should be revised to show a location for this crossing and plans for the proposed crossing should be submitted. Streets The applicant will dedicate addition right-of-way for Bechtold Road and County Road 30. They will also dedicate and construct the new public streets within the development. The development will gain access off County Road 30. Hennepin County has provided a letter in support of the proposed east and westbound turn lanes as well as an opposing eastbound turn lane to serve High Bluff Lane. Internally, the applicant is proposing to construct two new streets. The applicant has indicated that in the southeast of the developable area of the plan there will be an area for future right-of-way. This area will need to be platted as public right-of-way with the proposed plans. Staff has included this has a condition of approval. Included within the Ghost Plat is a termination of the north-south road within the development at a cul- de-sac. The plans should be revised to show a right-of-way going through the south side of the parcel that stubs at the property line to the parcel south of the project site. Utilities A transmission line and easement runs through Outlot D and the areas to the west and east. Within this easement no accessory structures can be built and there are limits to the landscaping and construction that can occur in the easement. Part of the easement is within Outlot D, but the easement also extends Paulsen Farms (20-011) 6 May 28, 2020 over Lot 3 and 4, Block 1. The applicant will need to be aware of the restrictions within the easement and include notice of these restrictions on the covenants and HOA documents. Park Dedication Requirements The Comprehensive Plan shows on-road trails planned along County Road 30 and Bechtold Road. Both trails could be accommodated within the dedicated right-of-way. The Comprehensive Plans shows this as a possible Athletic Search Area (ASA) site. However, with the acquisition of the Rockford School District for expansion of Corcoran City Park this site is not required for the ASA park. Section 955.020 of the Subdivision Ordinance requires park dedication at the time of platting for land that has not previously provided park dedication, pursuant to Minnesota Statutes 462.358, Subd. 2b. Under the current ordinance, park dedication of land is required at 4% of the net pre-development area for Rural/Ag Residential land. Park dedication is only taken for newly created lots. The ordinance would require 3.31 acres of park dedication for the 82.73 acres being platted. Park dedication credits would be given for any trail easements taken for off road trails shown on the Comprehensive Plan. There are no trail easements for this plat. Where no park land is shown on the Comprehensive Plan, the City should take cash in lieu of land. For residential developments, the current cash in lieu of land fee has been calculated based on the proposed per capita share of park system costs at $4,628 per single family unit (20 x $4,628 = $92,560). This park fee is expected to be adopted at the June 11th Council meeting. Because no trail easements are being dedicated and staff does not recommend this site for a Community Park, the full cash-in lieu of land fee is required for the 20 new lots. Park dedication is due at the time of final plat recording, based on the adopted fee schedule in place at that time. Open Space and Preservation Standards The City of Corcoran Zoning Code allows Open Space and Preservation plats in order to minimize acreage used in developments that are approved prior to urban services being available to an area. Several objectives are outline in Section 940.020 of the Subdivision Ordinance. The applicant has outlined their responses to these objectives in their application. Staff generally agrees with the evaluation presented by the applicant in their narrative in relation to the objectives of the OS&P objectives. The applicant has submitted a lot tabulation that shows over 50% of the site dedicated to remaining as open space until future development. The Subdivision Ordinance requires that 25% of this dedicated area must be upland area. These calculations will need to be revised to show the amount of upland area within the dedicated open space areas. Staff has included this as a condition in the resolution. Paulsen Farms (20-011) 7 May 28, 2020 Conclusion Staff finds that the proposed plan is generally consistent with the Comprehensive Plan, Zoning Ordinance and Subdivision Ordinance. The staff report noted the outstanding issues that must be addressed, and we have included conditions in the attached resolutions to address these issues. 6. Recommendation Move to adopt Resolution 2020-38 approving the preliminary OS&P plat for Paulsen Farms. Attachments 1. Resolution 2020-38 approving the preliminary OS&P plat 2. Location Map 3. Public Comment Email dated April 24, 2020 4. Engineer’s Memo dated April 29, 2020 5. Public Safety Memo dated April 30, 2020 6. Hennepin County Memo dated April 14, 2020 7. Applicant’s narrative dated April 10, 2020 8. Preliminary Plat dated April 10, 2020 9. Site Plans dated April 10, 2020 10. Tree Survey dated March 16, 2020 City of Corcoran May 28, 2020 County of Hennepin State of Minnesota RESOLUTION NO. 2020-38 Page 1 of 3 Motion By: Seconded By: APPROVING AN OPEN SPACE AND PRESERVATION PRELIMINARY PLAT FOR “PAULSEN FARMS” FOR DS MANAGEMENT GROUP, LLC ON A 82.73-ACRE SITE (PID 09-119-23-34-0001) (CITY FILE 20-011) WHEREAS, DS Management Group, LLC (“the applicant”) has requested approval of a preliminary plat for 20 single family homes on an 82.73-acre parcel legally described as: The Southeast Quarter of the Southwest Quarter and the North Half of the Southwest Quarter of Section 9, Township 119, Range 23, Hennepin County, Minnesota. Except: The North 323.40 feet of the East 300.00 feet of said North Half of the Southwest Quarter. ALSO EXCEPT the North 907.23 feet of the Northwest Quarter of said Southwest Quarter. WHEREAS, the Planning Commission has reviewed the plan at a duly called Public Hearing on May 7, 2020 and recommends approval and; WHEREAS, the Parks and Trails Commission has reviewed the plan on May 21, 2020 and; NOW, THEREFORE, BE IT HEREBY RESOLVED BY THE CITY COUNCIL OF THE CITY OF CORCORAN, MINNESOTA, that it should and hereby does approve the request for a preliminary plat, subject to the following conditions: 1. An Open Space and Preservation (OS&P) plat is approved to allow the creation of 20 lots for single family homes, in accordance with the application materials and plans received by the City on March 17, 2020 and revisions received March 27, 2020 and May 10, 2020, except as amended by this resolution. 2. Plans shall be revised to relocate Basin #1 so that no more than 50% of the pond encroaches on the buffer around Wetland #4. The applicant shall provide proof of compliance to the City with the final plans. 3. The final plans must include detailed grading plans for the proposed homes to ensure the homes can be built without impacting the septic sites. 4. Plans should be revised to show the future right-of-way adjacent to Lot 5, Block 1 to be platted with the platting of the “Paulsen Farms” plat. 5. The plans should be revised to eliminate the temporary cul de sac and provide a hammerhead turnaround on the right-of-way extending east. 6. The ghost plan must be revised to extend the future public street to the south lot line. City of Corcoran May 28, 2020 County of Hennepin State of Minnesota RESOLUTION NO. 2020-38 Page 2 of 3 7. Plans should be revised to show calculations that show the 25% of upland required in the 50% of total site area dedicated as open space. 8. Plans should be revised to use a correct scale. 9. The existing 10 development rights are increased to 20 as part of the OS&P plat. The development will use all of the 20 development rights. 10. Park dedication shall be cash in lieu of land for the 20 lots, subject to the park dedication fees in place when the final plat is released. 11. The applicant shall comply with all conditions in the City Engineer’s memo dated April 29, 2020. 12. The approval is subject to the review and approval by the Elm Creek Watershed Management Commission. The applicant shall comply with any conditions of approval from the watershed. 13. The applicant shall address the comments in the Hennepin County memo dated April 14, 2020. 14. The final plat application must include: a. Final plans addressing all preliminary conditions of approval. b. Conservation easement documents for land area to be protected with a conservation easement as open space for review and approval by the City. c. A preservation, restoration and management plan agreeable to the City shall be prepared and filed for open space land. This plan shall include areas proposed for interim agricultural uses as well as temporary open space easements. d. The trail proposed in Outlot B should be realigned to connect the new trail to the new public street. e. Applicable homeowners' association documents (if any), including bylaws, deed restrictions, covenants, and proposed conservation easements, prepared by the holder of the conservation easement. 15. Approval shall expire within one year of the date of approval unless the applicant has filed a complete application for approval of a final plat. City of Corcoran May 28, 2020 County of Hennepin State of Minnesota RESOLUTION NO. 2020-38 Page 3 of 3 VOTING AYE VOTING NAY Thomas, Ron Thomas, Ron Bottema, Jon Bottema, Jon Dejewski, Brian Dejewski, Brian Anderson, Thomas Anderson, Thomas Schultz, Alan Schultz, Alan Whereupon, said Resolution is hereby declared adopted on this 28nd day of May 2020. ________________________________ Ron Thomas - Mayor ATTEST: ____________________________________ City Seal Jessica Beise – City Clerk/Administrative Services Coordinator Hennepin County Natural Resources Map Date: 4/29/2020 Comments: This data (i) is furnished 'AS IS' with no representation as to completeness or accuracy; (ii) is furnished with no warranty of any kind; and (iii) is notsuitable for legal, engineering or surveying purposes. Hennepin County shall not be liable for any damage, injury or loss resulting from this data. COPYRIGHT © HENNEPIN COUNTY 2020 1 inch = 1,600 feet Legend FEMA Floodplains - 100 Year A AE FLOODPLAIN AH AO AE FLOODWAY Wetlands Potential Wetland - HCWI Probable Wetland - HCWI Probable Wetland - NWI PID: 0911923340001 Address: 52 ADDRESS UNASSIGNED, CORCORAN Owner Name: DS MANAGEMENT GROUP LLC Acres: 88.46 ¯ From:Brad Martens To:Kendra Lindahl, AICP; Matt Gottschalk; Kevin Mattson Subject:FW: County Rd 30 & Bechtold Rd PID 09-119-23-44-0001 Date:Friday, April 24, 2020 12:04:38 PM All, Passing this on regarding the CR 30/Bechtold development. Brad Martens City Administrator City of Corcoran 763-400-7030 www.ci.corcoran.mn.us From: Chas <Chas@byllinge.com> Sent: Friday, April 24, 2020 11:58 AM To: Brad Martens <bmartens@ci.corcoran.mn.us> Subject: County Rd 30 & Bechtold Rd PID 09-119-23-44-0001 Hi Brad, I would like to submit a question for the upcoming planning meeting on May 7th regarding the above PID. This school year there have been several incidents of vehicles unable to stop for a school bus stopped on Co Rd 30 at High Bluff Ln, typically these are heavy loaded (possibly overloaded) Sidumper or gravel trucks travelling East, down the hill on Co Rd 30 between 6-8am , they come over the hill too fast and are unable to stop by the intersection and end up sliding on the shoulder past the stopped vehicles. With this intersection becoming a four way intersection and School buses needing to stop on both sides of the road, is there any consideration to reduce the speed limit, add a no passing zone and/or add a four way stop ? I fear if something is not done to slow the vehicles we will have a serious accident involving a large truck and a loading school bus. Thank you, Chas Billin, 9820 High Bluff Ln, Corcoran. MN 55340 Technical Memo Wenck | Colorado | Georgia | Minnesota | North Dakota | Wyoming Toll Free 800-472-2232 Web wenck.com To:Kendra Lindahl, City Planner From:Kent Torve, PE, Wenck Associates, Inc. Date:April 29, 2020 Subject:Paulsen Farms Open Space Plat Review 1.0 Introduction This memorandum looks specifically at the infrastructure and drainage for the rural lot development named Paulsen Farms. The site is located along County Road 30 just east of Bechtold Road and consists of 20 lots with an Outlot for additional lots under future development. The development is outside the MUSA thus septic and wells are utilized. The development framework is open space development which provides for an increase in lots for upgraded infrastructure, such as pavement and curb and gutter. Financing for development infrastructure typically follows the approach of: • On-site infrastructure is managed by the developer • Off-site projects are typically managed by the City (engineering, bidding and construction management) and financed through an escrow This memorandum should be viewed as a working document based upon the preliminary plat information provided to the City. Numerous additional reviews of detailed plans will occur however for Preliminary Plat this provides the City’s framework for the development infrastructure. 2.0 Transportation Transportation is fairly straight forward with a main access and then within the development connections to adjacent parcels are required. Main Entrance at CR 30 The County regulates the access along CR 30 through a permit process and recent County requirements include turn lanes for developments. The project would be managed by the City through an escrow and the City has bid three turn lane projects in the past two years, and a total of 6 since 2013. The City’s cost data base was reviewed, converted to a unit cost for square yards of new pavement, and the summary is as follows: The turn lane project for Paulsen Farms was estimated at 4,200 SY of new pavement. Kevin Mattson, PE Public Works Director, City of Corcoran Paulson Farms Open Space Plat Engineer Review April 24, 2020 2 T:\2294-Corcoran\57 Paulsen Farms\Paulsen Farms Tech Memo_Draft A_20200424.docx Bid costs for previous developments have ranged from approximately $80 per new SY for Bass Lake Crossings (2018) to $108 per new SY for recent Stieg Road turn lanes. Based on these estimates the turn lanes construction cost will range from $340,000 to $450,000 with an additional $75,000 for engineering, utility coordination, materials testing, and construction management. These costs exclude wetland replacement, private utilities, soil corrections, additional easements, County site specific requirements, etc. County’s initial review is in Appendix A, and mentions right turn into High Bluff Lane (not included in cost estimate). City Street Stubs City street stubs are shown on Figure 1 and typical of City policy is to require adjacent parcels be provided public access. Dedicated ROW is required to the east, south to the open space, northwest to Paulsen farmstead. Final layout of temporary cul de sacs, connection points, etc. will be formalized during construction plan approval. 3.0 Water Resources and Drainage The site is existing agricultural use and converting to rural residential creates drainage changes. The site uses three ponds to capture the drainage with most of the site draining to the ditch on the south edge between the first development and the outlot. Regulatory Overview Stormwater management regulations in the proposed project area would be guided or directed by Corcoran’s Local Surface Water Management Plan (Local Plan) and the City’s Stormwater Pollution Prevention Plan (SWPPP). Each of these documents has a larger regulatory context. Additionally both documents include plans to meet pollutant load reductions for the Total Maximum Daily Load (TMDL) study. Subwatershed Site Assessment and Site improvements The watershed has conducted a Subwatershed Assessment (SWA) for the drainage area and a summary is as follows. This site is located in the “Lower Rush Creek Management Unit” that shows potential BMPs exist on site (see Figure 2). Within the site, there are five potential improvements of 3 grassed waterways, 1 depressional storage area, and 1 nutrient removal wetland. o Areas of initial interest are grassed waterway (GW 39) that coincides with the location of Pond #3 in the site plan, and o WR-5 coincides with the location of Pond #2 and Wetland #5, #10, and #10a. So, additional storage and treatment of on-site and upstream drainage area should be achieved through restoring these areas. Since the development drains to the main ditch/tributary, a stream improvement for stabilization may be necessary. This may be combined with WR-5 project. Additional analysis and modeling is required. Kevin Mattson, PE Public Works Director, City of Corcoran Paulson Farms Open Space Plat Engineer Review April 24, 2020 3 T:\2294-Corcoran\57 Paulsen Farms\Paulsen Farms Tech Memo_Draft A_20200424.docx Drainage and Stormwater Management The development changes the land cover from agricultural/wooded/wetlands to rural residential. Agricultural use of the land would cease but construction of additional impervious surfaces, such as the roads, driveways and sidewalks in this residential development, increases the rate, volume, and pollutant load to nearby surface waters. Turn lane improvements to CR 30 would also slightly increase impervious surface area and, like neighborhood roads and driveways, would require practices to mitigate the impact of impervious stormwater runoff. Several review comments are identified in Appendix B (Construction Plan Review) and City’s Stormwater Modeling Guidelines are in Appendix C. The model and plans will be reviewed with subsequent plan submittals. 4.0 Conclusions and Recommendations The site is feasible for rural residential development and an overview for the Preliminary Plat is as follows: Transportation Turn lanes at the main entrance can presumably be required by County via a project managed, designed, and constructed through City bid process will be implemented with developer escrow. Street stub ROW shall be dedicated to east, south and Paulsen farmstead are required. Public access to Open Space for trail and farm equipment is required. Further review of street layouts, turnarounds, etc. will occur during plan review process. Water Resources The rural residential development is feasible to manage stormwater. Site discharges to unimproved drainage (ditch) on the south which is susceptible to changes in drainage. Funds were previously invested in study (SWA) of potential watershed improvements and several are located on this site. The improvements do not affect lot configuration or sites, and therefore are feasible to construct. o Therefore, the site will cooperate with enhanced improvements in cooperation with the City and possible leveraging of funds with the WMO or other sources. GW-39 or WR-5 show high potential for a project. o Ditch stabilization and enhancements will be required at a minimum o Downstream crossings will be modeled and analyzed Ponds and wetland water elevations may be modified during review which may affect lots. Modifications may be needed at City direction. Lot Layouts Kevin Mattson, PE Public Works Director, City of Corcoran Paulson Farms Open Space Plat Engineer Review April 24, 2020 4 T:\2294-Corcoran\57 Paulsen Farms\Paulsen Farms Tech Memo_Draft A_20200424.docx Individual lot grading plans will be provided prior to final plat approval. These will be consistent with overall plans, but provide document to be followed for the building permit process. Figures 1 Paulsen Farms OSP Layout 2 Drainage and Water Resources DEDICATE ROW ON BECHTOLD TURN LANES PER COUNTY REQUIREMENT ROW CONNECTED TO EAST SHOW ROW CONNECTED TO SOUTH PROPOSED EASEMENT AREA CONNECT ROW TO PAULSEN HOMESTEAD CHANNEL ASSESSMENT AND IMPROVEMENTS NECESSARY IN ORDER TO RECEIVE DRAINAGE INCLUDE CULVERTS IN STORMWATER MODELING FOR TRAIL ACCESS AND DOWNSTREAM (OFFSITE FIELD CROSSING) TO EAST SHOW EASEMENT/ROW TO OPEN SPACE AND TRAIL AREA. SHOW FARM EQUIPMENT ACCESS ALSO. SHOW ROW CONNECTED TO SOUTH, MODIFY CUL DE SAC TO HAMMERHEAD/T 456730Bechtold Rd97th Ave N Hi ghBluff La 97th Ave N Bechtold RdPath: L:\2294\20-057\Pro\PaulsenFarms\PaulsenFarms.aprx 4/29/2020 9:25 PM ShuJC0243 Layout: Paulsen Farms OSP Layout Figure 1 APR 2020 Paulsen Farms OSP Layout CITY OF CORCORAN 300 0 300150 Feet ¯ ") 456730 HighBluffLaBechtold Rd97th Ave N97th Ave N Bechtold RdGW-40-3 GW-40-1 GW-39 GW-38 DP-73 WR-5 SB-19 Path: L:\2294\20-057\Pro\PaulsenFarms\PaulsenFarms.aprx 4/27/2020 3:42 PM ShuJC0243 Layout: Drainage and Water Resources Figure 2 APR 2020 Drainage and Water Resources CITY OF CORCORAN 300 0 300150 Feet ¯ Legend Paulsen Farms Site Boundary Parcels ")Saturated Buffer Grassed Waterway Depressional Storage Nutrient Removal Wetlands Wetland (Dead Pool) Buffer Potential Wetland - HCWI Probable Wetland - HCWI Probable Wetland - NWI Intermittent Stream Perennial Stream Appendix A County Review of Access Appendix B Paulsen Farms Preliminary Plat Plan Review Memorandum Technical Memo Wenck | Colorado | Georgia | Minnesota | North Dakota | Wyoming Toll Free 800-472-2232 Web wenck.com To:Kevin Mattson, P.E., Public Works Director From:Kent Torve, P.E., City Engineer Date:April 29, 2020 Subject:Plan Review --Paulsen Farms Preliminary Plat Plan Review This review was conducted with the Preliminary Plat review and further reviews will be conducted on revised plans. 0.0 General 0.1 Each lot will have an individual grading plan with septic sites confirmed, and elevations for main floor (or garage floor) and low openings shown prior to final plat approval. This increases clarity for building permits on individual lots. 1.0 Streets 1.1 South end to be hammerhead instead of cul de sac. 1.2 Install curb at south end of Road 1 to prevent runoff onto adjacent undeveloped property. 1.3 Recommended 2% minimum grade on all streets. 2.0 Stormwater and Wetlands General 2.1 Label NWLs/HWLs for wetlands. 2.2 Match details to plans, currently several are in conflict. 2.3 Identify methods to protect any tile during construction. 2.4 Review pipe cover from stormsewer D3 to D2, some areas appear to only have 1’. 2.5 Identify location, dimensions and elevation of EOFs in the grading plan. Ponds 2.6 Basin #1—City prefers filtration shelf on wet ponds for maintenance. 2.6.1 Forebay required with volume of 10% of the 1-inch event runoff. 2.6.2 Basin surface elevation likely needs to be raised since adjacent Wetland #4 has similar elevation and therefore basin would remain wet. 2.6.3 Include underdrain and outlet control structure in storm sewer plans. 2.6.4 Proposed top of berm is 0.9’ higher than proposed HWL. Recommend raising berm to provide a minimum of 1.0’ of freeboard from HWL. 2.6.5 Proposed HWL of 986.4 is within 0.7’ of Lot 20 proposed WO elevation of 987.1. 2.7 Pond #2 2 Document1 2.7.1 Inlet and outlet configuration may result in short circuiting. 2.7.2 Provide cross-section for pond and filter bench. Specify filter media thickness and material type. 2.7.3 Include underdrain on storm sewer plans. 2.7.4 Plan pipe sizes and inverts for Pond #2 outlet structure do not match HydroCAD model. 2.7.5 Proposed top of berm is 0.6’ higher than proposed HWL. Recommend raising berm to provide a minimum of 1.0’ of freeboard from HWL. 2.7.6 Discharges to Wetland #5 and outlet may need energy dissipation. 2.7.7 Downstream future road crossing (culvert) may need preliminary design. 2.8 Pond #3 2.8.1 Pond #3 HWL is noted as 967.4 but grading plan shows top of berm as 966.0. 2.8.2 Inlet and outlet configuration may result in short circuiting. 2.8.3 Provide cross-section for pond and filter bench. Specify filter media thickness and material type. 2.8.4 Include underdrain on storm sewer plans. 2.8.5 Plan pipe sizes and inverts for Pond #3 outlet structure do not match HydroCAD model. 2.8.6 Discharges to the ditch drainage, energy dissipation may be necessary. 2.8.7 Outlet and ditch elevations will require further review to prevent backwater into Pond 3. 2.8.8 Downstream culverts will need capacity analysis. 2.9 Wetlands #7, #8 and FES C10 2.9.1 Lots 13, 14 and 15 appear to have at least 2’ of freeboard between wetland HWLs (pending model revisions) and LO. However, HWLs are greater than basement elevations for some lots. Additional floodproofing may be required. 2.9.2 Wetland #8 HWL is 994.1; LO of Lot 17 is 994.6. 2.9.3 HWL at FES C10 is modeled as 992.8; LO of Lot 18 is 994.6. 2.10 Wetland #9 2.10.1 Review Lot 5 grading and LO elevation to verify adequate freeboard is provided. 2.10.2 HydroCAD model assumes a culvert outlet for Wetland #9 that is not identified in the Plans. 2.11 Backyards of Lots 1-5 surface flow offsite, applicant will verify drainage area is equal or less to existing conditions. 2.12 Pond #3 grading changes overflow of Wetland #9. Wetland #9 will now overflow to the north/through Lot 4/5 backyard to the east. 3 Document1 Wetlands Note: There are 12 existing wetlands identified onsite, however they are shown as wetlands #1 through #14 (no wetland #6 or #12). 2.13 Wetland #3 overflow needs additional analysis to maintain drainage patterns and levels. Proposed EOF elevation needs review. 2.14 Wetland #7 and setbacks affects the buildable area and easements are required. Additional analysis of the overflow and low opening will be required 2.15 Additional review will be required for Wetlands #7, #8 and #9. Drainage area is decreased under proposed conditions, however overflow elevations and septic locations limiting grading options will be reviewed. 2.16 Proposed driveway on north side of Wetland #3 for Lot 12 blocks natural overflow and will need culvert to maintain drainage SWMP Comments 2.17 Provide soil borings for review. Plans show soil borings located across the site. 2.18 Provide map that clearly identifies areas that will be disturbed during construction. Alternatively, model proposed conditions as entirely Type D soils to reflect long term soils compaction. 2.19 Revise HydroCAD model to address the following: 2.19.1 Existing and proposed wetlands, filtration basins and ponds shall be modeled with a curve number of 98. 2.19.2 Revise storage curve for Pond 5P and 28P. Curve is modeled with acres for area rather than square feet. 2.19.3 Model Pond #2 and #3 initial water level at lowest, non-filtration outlet elevation. Filtration has a slower release time and during wet periods is not available as live storage. 2.19.4 Model all wetlands with initial water surface elevations equal to the lowest outlet elevation. 2.19.5 Evaluate ponding and HWLs at road sags. 2.19.6 Justify assumption that CB73P’s overflow will discharge to Pond #2. Inlets D3 and D7 are not sag inlets; flow that bypasses Inlets D3 and D7 will continue to flow to the east into Pond #3’s drainage area. 2.19.7 Review storm sewer and grading design by Inlets C2 and C3. High flows will likely bypass these inline inlets and continue to the south, bypassing all proposed ponds. 3.0 Storm Sewer and Grading Storm Sewer and OCS 3.1 Catch basin typically have a maximum 250’ separation per city guidelines. 3.1.1 Install additional CBs from LP at 1+05 to HP at STA 4+59. 3.1.2 Install additional CBs from LP at STA 8+19 to HP @ 4+59 4 Document1 3.1.3 Road 2, need 2nd storm sewer at D4 3.1.4 Road 2, LP at 0+72, Install storm sewer at 3+30, and 5+80 3.2 Install 3’ sump in following structures upstream of outlets. 3.2.1 CBMH B2 3.2.2 CBMH C2 3.2.3 CBMH D3 also in 3.2.4 CBMH D2 3.3 Relocate CB B2 and B3 to low points. 3.4 Provide individual elevations on separate OCS details. 3.5 Provide storm sewer sizing calculations for review. Contours 3.6 Label existing contour elevations 4.0 Erosion Control 4.1 City of Corcoran is an MS4 city and site visits to be conducted weekly 4.2 Compliance with owner’s MS4 permit will be monitored 5.0 Street Lighting and Signage 5.1 Street lighting plan to be reviewed by Public Works and Public Safety 5.2 Submit signage plan for City review 6.0 Plat 6.1 Easements to be provided for temp cul-de-sac on south end of Road 1. 6.2 Renumber lots on plans to match Plat documents 6.3 Provide blanket drainage and utility easements over all Outlots Appendix C Stormwater Guidelines Stormwater Guidelines for Development March 2019 Issue Cities changing from rural to urban development are challenged by the additional stormwater generated due to construction of impervious surfaces, along with the offsite infrastructure, or lack thereof, to manage effectively. To standardize the modeling and review process, the guidelines below were created for efficiency. Note: A watershed approval is required per Elm Creek WMO rules, which also reviews flow rates, water quality and volume management. Modeling Watershed Information Provide an aerial photo of the development that includes the overall watershed and subwatershed boundaries Provide a summary of the acreage to each discharge point leaving the site. Any increase (or decrease) shall be identified. Show any floodplain adjacent to project or within the project Show downstream water bodies and flow paths o Downstream flow paths and water bodies typically need to have elevations, inverts, and condition identified. Subwatersheds A HydroCAD model (typically used) has inputs that can vary by user. To minimize resubmittals, review time and effort, the following data shall be utilized. Electronic model shall be submitted Hydrologic Soil Group (HSG) shall be lowered one category due to the mass grading and compaction of the soils. For example, an existing B soil, shall be modeled as a proposed C soil (unless it remains undisturbed) Wetlands, filtration basins, and ponds shall be modeled at CN of 98 Identify peak rates for storm events and proposed shall be equal or less than existing rates. o Note: There are certain conditions where at City’s discretion the off-site conditions require a reduction in flow rate from existing rates. SWMM (i.e. EPA-, XP-, or PC-) models can be submitted for review, however these increase review time. Model Setup for Outlet Control Structures, NWLs and Infiltration The model’s flow control structures (OCS, culverts, etc.) shall match the construction plan information. During the plan and model review both may be modified and revised Individual detail plates are required for each OCS, and individual plates shall have inverts identified A pond or wetland NWL (and model starting elevation) shall be set at the constructed outlet control elevation. o No live storage shall be utilized below the controlling OCS elevation. o No live storage shall be used for filtration shelves on ponds below controlling OCS elevation 2 T:\2294-Corcoran\33-Pulte Homes\Stormwater Modeling Guidelines for Development.docx If a pond or wetland has an NWL (wet surface), infiltration shall not be used in flood routing. If a pond has filtration BMP causing drawdown below the NWL, this drawdown elevation shall not be used as the NWL for flood routing. (Filtration has a slower release time and during wet periods is not available as live storage). Construction Plans Catch Basins Street drainage shall be sufficient to manage the 10-year event Typical a CB inlet capacity is 2 to 2.5 CFS, and CBs shall be spaced accordingly Three inches (0.25 feet) of head on a CB will inundate a street centerline (2% slope). Spacing is 200 to 250 feet using longitudinal street dimensions of 40 feet from road centerline to half the house footprint (assumes rear half of house drains to rear yard). Dimensions equal 10,000 SF. CBs may be required on both sides of ped ramps to capture flows Natural Drainage Features Waterbodies receiving urban drainage (wetlands, ditches, gullies) may need to have OCS installed, erosion protection, or reduced flow rates to allow the feature to function over the long term due to more consistent flows from increased impervious via development Offsite work may be necessary and City will assist with coordination, easements, etc. HWLs and EOFs The freeboard requirements are: o Low Opening is a minimum of two feet above the HWL o Low Opening is a minimum of two feet above the EOF EOFs shall be accurately shown and as builts are required. The highest point shall be the EOF (for example top of curb) since this is the controlling elevation o In certain instances, channel calculations of the swale may be required to show the EOF has capacity to manage estimated flow Overland EOFs are preferred, however if a second pipe serves as an EOF then modeling will include a 100-year event using the second pipe (EOF) as the only outlet (primary outlet plugged). Rear Yards Rear yards or swales less than 2% shall have draintile. Typically, every two to three lots will require rear yard CBs. Sump Connections Houses adjoining a wetland or pond do not need individual sump connection Others will have access to rear yard stormsewer. Offsite Impacts Adjacent Parcels City will review adjacent parcels (downstream and upstream) for impacts from volume, point discharge, etc. and may require off site improvements. City will assist in coordination of any off site work. Off site water quality improvement projects may be determined by the City for assistance with compliance with City’s TMDL approach of implementing improvements upon development. FEMA modifications may be necessary due to development and implemented by City. CITY OF CORCORAN 8200 County Road 116, Corcoran, MN 55340 763.420.2288 E-mail - general@ci.corcoran.mn.us / Web Site - www.ci.corcoran.mn.us Memo To: Planning (Planner Lindahl) From: Director Gottschalk Date: April 30, 2020 Re: County Road 30 & Bechtold Road Intersection Public Safety has reviewed calls for service at the intersection of County Road 30 and Bechtold Road over the last several years. The overall number of reported incidents in the area was commensurate with calls for service at other County Road intersections; however, the number of incidents have increased in 2018 and 2019. Most of the incidents related to traffic complaints or traffic stops were associated with CR 30 traffic. Two of the traffic complaints made to police were for westbound vehicles passing southbound turning vehicles on the right shoulder. Two traffic crashes were documented at the intersection, both in 2019. The first crash was a rear-end crash of westbound cars. One vehicle was slowing for a car that was turning southbound onto Bechtold Road when they were struck by the vehicle behind them. The second crash was also a crash of westbound vehicles. Three vehicles were traveling westbound on CR 30. The first car was slowing to turn southbound when the third car pulled out to pass the slowing vehicles. The first and third vehicles collided. The common theme for traffic complaints and crashes at the intersection involve westbound CR 30 traffic and vehicles turning southbound onto Bechtold Road. If development occurs in the area that would increase westbound County Road 30 and/or southbound Bechtold Road traffic public safety recommends considering intersection improvements. Preliminary Plat Narrative – Paulsen Farms To: The City of Corcoran From: DS Management Group LLC. April 10, 2020 Thank you for taking the time to review our application for a concept plan and Open Space and Preservation Preliminary Plat. The Property The property consists of about 88 acres of farmed rolling topography with an area of existing vegetation at the south, a drainage way running through the center, and several wetlands. The property is located south of County Road 30 and east of Bechtold Road. Zoning The property is currently zoned Rural Residential which allows for a density of 1 lot/10 acres. We are requesting the use of the new Open Space and Preservation (OS&P) option of the subdivision ordinance. By using this development option, we will be saving about 54% of the property as open space that may be developed in the future when public utilities come available. We are proposing to cluster 20 lots on the north end of the property for a density of 1 lot/4.4 acres. Comprehensive Plan The property is designated in the 2040 Comprehensive Plan as Rural/Ag Residential. The Comp Plan provides an allowance for the use of the OS&P Plat ordinance. We are not requesting an amendment to the Comp Plan. Open Space and Preservation Plat Ordinance The OS&P subdivision ordinance lists several objectives of subdivision: 1. Preserve natural resources as identified in the Comprehensive Plan The property does not contain high quality natural resources but in clustering the lots, we are able to save all the wetlands as well as provide wetland buffers. About half of the delineated wetlands as well as the existing vegetation on the south end will be contained within the designated open space. Outlots A, B, C, D to have an open space conservation easement. 2. Preserve permanent natural habitat and vegetated corridors for the shelter and movement of diverse wildlife. Outlots A, C, and D will provide for wildlife corridors around and through the property. These outlots will remain open space in perpetuity and will not allow for future development. The outlots will preserve the existing onsite wetlands/woodlands within these areas with a conservation easement in place. Outlot B will also have a conservation easement over the existing woodland (see Outlot B Exhibit), but is subject to be terminated when development occurs. 3. Preserve viable tracts of land for long-term agricultural use. A portion of Outlot B will be able to be used as agricultural use. If agricultural use is no longer an option, the land will be restored to upland prairie. Once city sewer and water reach the proposed development, Outlot B can be developed, which would result in the conservation easement being lifted. 4. Allow greater flexibility in the design of residential developments. The site plan being proposed provides for a serpentine local right of way with frontage for 20 lots creating a small neighborhood community where people can still have neighbors in close proximity while also living in a sought-after rural setting. This would not be possible with a standard rural development design. 5. Create cohesive neighborhoods to establish local identity and increase community interaction. The lot neighborhood would fit the surrounding neighborhood styles by having large open lots while still maintaining a neighborhood feel. This follows similar neighborhoods within the city of Corcoran. A wood-chip trail system, within Outlot B, will serve as an amenity for development residents. 6. Reduce the costs of future public road and utility infrastructure through designing to improve the efficiency of future connections and minimize site restoration costs associated with future utility construction. The construction of the proposed development would provide public right-of-way to future developable lots when city sewer and water are extended to the area. There are also proposed/future connections to the adjacent properties allowing installation of future utilities to the site. Open Space and Preservation Residential Lot Design (940.050 Subd. 1.F.) 1. Arrange lots around a central focal point such as: a) A central green, boulevard or square. b) A physical amenity such as a meadow, a stand of trees, a stream or water body, or some other natural feature. The site has been designed to provide an open space buffer around the perimeter and a larger space to the south with a private trail for residents. The trail system is located within existing woodlands and around wetlands to provide a scenic amenity for the development residents. 2. Locate lots such that at least 50 percent of the lots within a neighborhood abut open space, or other amenity, on at least one side. A local street may separate lots from open space. The proposed lots have been designed to abut open space as required by the OS&P requirements. 3. Preserve views from each building unit and from off-site vantage points to the maximum possible. Lots have been laid out to provide unique views for the future custom homes and still maintain the natural wooded areas and wetlands onsite. 4. Locate neighborhood recreational open spaces such that they are an integral part of the neighborhood, are suitable for the projected demographic makeup of residents, are at an elevation appropriate to their intended recreational use, have boundaries that are clearly defined and are accessible to all neighborhood residents from a public street or trail. Connect individual home sites with pedestrian corridors or sidewalks to larger open spaces and places of destination on-site and off-site. Open spaces should be accessible to pedestrians at roughly 1,200-foot intervals along public roadways. Pedestrian corridors between lots shall be at least 50 feet in width and buffered from view of adjacent properties. A private trail system for the development is proposed within the wooded area in Outlot B. This amenity will allow residents to enjoy the natural wooded areas close to home. 5. Locate lots to preserve woodlands, farmland or other natural features or character, including places of historic, archeological or cultural value. Preserve natural resources as identified in the Comprehensive Plan to the maximum extent possible in a contiguous, connected configuration. Natural open spaces may include, but are not limited to, fields, wetlands, slopes, bluffs, woods, lakes, ponds, streams, shore lands, and other environmentally sensitive areas. Lots have been designed to preserve on site woodlands and wetlands. Outlots A, C, and D will be owned and maintained by the HOA. Outlot B will be maintained by the owner. A portion of Outlot B will be used as interim agricultural land while the other portion will be preserved in its natural wooded state. If/when the land will no longer be used for agricultural puroposes, the land will be restored to upland prairie land. The conservation easement shall preserve the open space within Outlot B until sewer and water become available and development is proposed. (please reference city code for exact details - the conservation easement shall remain in place until municipal sewer and water are available to serve the site. At such time, the open space may be developed in accordance with the regulations in place at that time) 6. Providing covenants to create an architectural theme to include items such as landscaping, porches, side or rear loaded or detached garages. A written narrative describing the architectural theme shall be provided with the preliminary plat. Provisions regarding architectural control matters will be included in the declaration and will be subject to the review and approval of the City. The homes to be constructed will meet the current standards on exterior finishes and roof pitches. The theme will be “country/rural”. 7. Locate houses and garages such that the garages do not dominate the streetscape. Potential home/driveway locations have been shown on the plans. The homes will be custom built as they are sold. The homes will adhere to the proposed architectural them for the neighborhood. 8. Locate septic systems on the most suitable soils for subsurface septic disposal and in such manner as to provide for cost effective and least disruptive future connection of the wastewater treatment system(s) to urban services. Septic systems have been located within the lots after testing was completed and suitable soils were found in the locations indicated on the plans. Septic report has also been provided showing the findings for these areas. 9. Landscape common areas and street rights-of-way with native vegetation with high wildlife conservation value. Landscape plan has been provided following the City of Corcoran guidelines/requirements. The Open Space The open space consists of about 47.6 acres (54% of the property) in 4 outlots. Three of the outlots are contiguous. About 32.9 acres (69%) of the proposed open space is upland. Outlots A, C, and D will be perpetual open space held in a conservation easement. Outlot B may be subdivided if or when utilities become available by extending the proposed north-south right of way. Within the open space area, Outlot B, there will be a trail system for the residents. The Lots Rural Residential zoning provides for a density of 1 lot/10 acres. The minimum standards for RR zoning: Lot Area: 2 acres Lot width: 200’ Lot depth: 300’ Front setback: 50’, 100’ from major roadways Rear setback: 25’ Side setback: 25’ Through the use of the OS&P subdivision ordinance we are proposing the following minimum standards: Lot area: Min. 50,000 SF (adequate to support primary & secondary septic sites, and well) Lot width: 120’ min. Lot depth: Varies Front setback: 25’ Rear setback: 25’ Side setback: 10’/10’ The 20 proposed lots are clustered on the north end of the property and are designed to accommodate primary and alternate septic fields and a well. Thank you for taking the time to review our application. We look forward to working with the City of Corcoran in developing this new Open Space & Preservation neighborhood. Landform®, SensiblyGreen® and Site to Finish® are registered service marks of Landform Professional Services, LLC. 1 MEMORANDUM 105 South Fifth Street, Suite 513 Minneapolis, MN 55401 Tel: 612-252-9070 Fax: 612-252-9077 www.landform.net DATE May 20, 2020 TO Brad Martens CC City Council, Planning Commission, Parks & Trails Commission FROM Kendra Lindahl, City Planner RE Active Corcoran Planning Applications Projects/Comments in blue italics are new Project marked with an * have moved from active to approved The following is a summary of project status for current, active projects: 1.Park Dedication Ordinance Update (city file no. 20-004). The park dedication fees are based on the comprehensive plan. The 2040 Comprehensive Plan was adopted in November and included some changes that require us to reevaluate our park dedication fee formula and make some minor edits to the ordinance. The Parks Commission will review on May 21st, the Planning Commission will hold a public hearing on June 4th and Council action is expected on June 11th. 2.Corcoran Self Storage PUD Amendment (city file no. 20-009). The applicant is requesting an amendment to the phasing plan for the project. Staff is currently reviewing the application for completeness, but it appears that the request may be administratively approved. The application is incomplete pending additional information from the applicant. 3.Paulsen Farms OSP Preliminary Plat (09-119-23-34-0001) (city file no. 20-011). The applicant has submitted an Open Space & Preservation Plat for the 88 acres on County Road 30. The plat would include 20 lots and preservation of 47 acres of open space. Staff is currently reviewing this application for completeness. The Planning Commission held a public hearing on May 7th, Parks and Trails Commission will review on May 21st and Council action is expected on May 28th. 4.M/I Homes Concept Plan for a modification of the approvals for “Sawgrass” on the 103-acre parcel at 20400 County Road 10 (PID 23-119-23-42-0003) (City file no. 20-012). The Council approved an extension to the 2014 preliminary approvals so that the applicant could proceed with a final plat, final PUD development and PUD amendment. This concept plan is to outline the PUD amendments required for the new plan and ensure Council support before submitting a formal submittal. The Council was expected to review this item at their April 23rd meeting, but the applicant asked that the item be pulled to allow them more time to review the details. 5.Corcoran Crossroads Administrative Permit at 7625 County Road 116 (city file 20-014). The new owner of Corcoran Crossroads has applied for an administrative permit for expansion of the existing legal, non-conforming canopy structure. Staff will review the application and if it complies with the ordinance, it may be administratively approved. The applicant is currently incomplete, but we expect it to be placed on the July meetings. 6.Laura Gibson has requested approval of a Special Home Occupation License at 7105 County Rd 19 (PID 30-119-23-31-0001) (city file 20-015). The applicant is requesting an Administrative Permit for a Special Home Occupation License to operate a hair salon business. There will be no employees and up to 28 clients per week. Staff has reviewed and sent notices of intent to surrounding Agenda Item 11a. MEMORANDUM 2 property owners. Upon expiration of the comment period the City Administrator shall determine if a permit should be issued, denied or forwarded to the City Council for rev iew. 7. Karineimi Addition Preliminary Plat at 6780 Rolling Hills Road and 6855 Willow Drive (PID 33- 119-23-22-0004 and 33-119-23-21-0001) (City file 20-0016). The applicant has submitted a preliminary plat to create four lots from the newly created Lot 1, Block 1, Rolling Hills Acres and the adjacent 40 acres to the east. The 40-acre parcel have four development rights which will be used for the subdivision. The application is scheduled for a public hearing at the Planning Commission on June 4th and City action on June 25th. 8. Comprehensive Plan Amendment, Rezoning, Preliminary Plat and Preliminary PUD Development Plan for “Tavera” at the property at the northwest corner of Hackamore Road and County Road 116 (PID 35-119-23-44-0001, 35-119-23-11-0001, 35-119-23-12-0002, 35-119-23-41- 0001 and 35-119-23-43-0001) (City File 20-017). The applicant has submitted an application for development of 549 homes on the 273.57-acre site. The Council reviewed an EAW and Concept plan for the site earlier this year. The project includes a mix of single-family, villa, twinhome and townhome units. The concept shows development in 10 phases over 10 years. The application is scheduled for Parks and Trails Commission review on May 21st, a public hearing at the Planning Commission on June 4th and City action on June 25th. 9. Tabor Request for Metropolitan Agricultural Preserve Initiation of Expiration for 42.09 acres of land at 19450 Gleason Road (PID 36-119-23-12-0001) (City file 20-018). The landowner is requesting expiration of the Agricultural Preserve designation effective immediately as allowed under the 2019 changes to Minnesota Statute. This item is scheduled for the May 28th Council agenda. 10. Conditional Use Permit and Variance for the Tom Spanier property located at 10580 Cain Road (PID 02-119-23-23-004) (city file no. 20-019) (City File 20-019). The applicant has requested approval of a conditional use permit and variance for an accessory building. This project was reviewed and approved in 2015 and was never built. The approvals expired after one year on November 23, 2016. The applicant is now ready to move forward with the project and is requesting approval again with no changes. The application is scheduled for a public hearing at the Planning Commission on June 4th and City action on June 25th. 11. Sign Variance for the Marathon/Tom Thumb at 9350 County Road (PID 07-119-23-43-0004) (City File 20-020). The applicant has submitted a variance application to allow the number of and square footage of freestanding and wall signage to exceed what is allowed by ordinance. The application is scheduled for review at the Planning Commission on June 4th and City action on June 25th. Also, there are several projects that have been approved, but are still not filed and closed out: 1. 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 is still working to close out this project. Staff has spoken to the applicant and will schedule a meeting when more information is available on the Loretto sewer project. 2. Hope Ministries Conditional Use Permit for Cemetery and Vacation of Drainage & Utility Easement at 19951 Oswald Farm Road (City file 12-002). Hope Ministries submitted a request for a conditional use permit to allow a cemetery west of the existing church. The application was approved by the City Council on March 22nd and site work had begun. The letter of credit for site improvements has been released, but we are holding the escrow pending completion of the approved landscaping. The applicant has indicated that they are considering a site plan amendment application to modify the approved plans. Staff met again with Pastor Brian Lother in July 2017 to discuss the outstanding issues and future expansion plans on the property. 3. Sawgrass Preliminary Plat, Preliminary PUD Development Plan and Rezoning for Schendel property at 20400 County Road 10 (City file 14-027). The City Council approved the request on December 11, 2014 and granted the applicant 2 years to apply for the final plat and final PUD development plan. Peachtree Partners did not buy the property, but a different developer could still proceed with the approved plan. Several extensions have been approved. The landowner is requesting another extension to the preliminary plat approval, which was previously granted MEMORANDUM 3 extensions that expire in February. M/I Homes is proposing to take over the project with a few amendments to the proposed plan. Council reviewed the request at the February 27th meeting. 4. Commercial Door Addition at 7670 Commerce Street (City file 15-010). The City received an application for approval of a building addition, which required a conditional use permit, interim use permit, variance and site plan approval. The project was reviewed at a public hearing at the June 4th Planning Commission meeting and was approved by the City Council on June 25th. The required landscaping will be finalized and constructed after the downtown infrastructure project is completed. The City will release the remaining escrow when the planting is completed. Staff is working with the landowner to complete the outstanding items. 5. Comlink Midwest Site Plan, CUP, Variance and Rezoning at 23405 CR 10 (City file 19-011). The request is to allow construction of a contractor’s yard in the Rural Commercial (CR) district over 3-5 years. Phase 1 is for the 20,000 square foot Utility Construction building. This item was reviewed at a public hearing at the July 9th Planning Commission and Council approved on July 25th meeting. The approval included changes to the building architecture were approved by the Council at the August 22nd meeting. 6. Wessel Property PUD Sketch Plan and EAW for 22020 Hackamore Road (PID 35-119-23-43-0001, 35-119-23-44-0001, 35-119-23-11-0001 and 35-119-23-12-0002) (City File 19-018). The sketch plan was reviewed by the Council on September 26th and staff was directed to begin the Environmental Assessment Worksheet. The EAW was acted on by the Council in January 2020. 7. Savoie Minor Subdivision at 21801 Homestead Trail (City file 19-021). This two-lot subdivision is was approved by the Council on October 24th. The council had previously approved this subdivision, but the applicant let it expire and an extension was approved. 8. Sketch Plan for “Nelson International” at 10409 County Road 101 (city file 19-023). The applicant submitted a sketch plan for an approximately 33,000-sq. ft. truck sales/repair operation. The Council reviewed this item on January 23rd. 9. Annual Ordinance Codification (city file no. 20-005). Staff prepares and annual codification to incorporate all of the previous year’s ordinance amendments into the City Code. The new PDF of the Code is now complete and available at City Hall and online. 10. Request for Variance, Preliminary and Final Plat for St. Jane Chantel cemetery (PID 21-119-23- 33-0004) (city file no. 20-001). Gene Kissner is requesting approval of a Preliminary Plat, Final Plat and Variance to subdivide the 3.76-acre St. Jane Chantel parcel owned by Church of St. Thomas the Apostle. The portion north of County Road 50 contains the cemetery and will be retained by the church and Kissners will purchase the portion south of County Road 50. The Planning Commission held a public hearing on March 5th and recommended approval. Council approved the request on March 26th. 11. Bellwether 4th Final Plat and Final PUD (city file no.20-002). Pulte Homes of Minnesota, LLC (applicant) has submitted a request for approval of a Final Plat and Final PUD plan application for “Bellwether 4th Addition”, a residential development of 74 new single-family homes and one outlot on 45.49 acres of property. The Planning Commission reviewed on March 5th and recommended approval. Council approved the request on March 26th. 12. Zoning Map Changes (city file no. 20-003). Minnesota statues require cities to update their zoning map to bring it into compliance with the comprehensive plan within 9 months of adoption. The 2040 Comprehensive Plan was adopted in November and these map amendments will ensure consistency. The Planning Commission held a public hearing on March 5th and recommended approval. Council approved the request on March 26th. 13. Tessmer Topo/Wetland Waiver (PID 07-119-23-21-0002) (city file no.20-007). The applicant is requesting a waiver of the topography and wetland delineation requirements for this parcel. This parcel will be platted with the property to the west for a small division, but no development is proposed for this parcel. Council approved the request on March 26th. MEMORANDUM 4 14. Vollrath request for Ag Preserve designation and initiate expiration for 42.09 acres of land south of County Road 50 (PID 29-119-23-24-0001) (City File 20-010). The Council approved the request on March 26th. 15. *Eagle Brook Church Concept Plan at the NW quadrant of Hackamore Road and County Road 101 (city file 20-013). Eagle Brook Church has submitted a concept plan for a new church on this site. The City Engineer is completing a feasibility study. The Council reviewed the plan at the April 23rd meeting. City of Corcoran 2020 City Council Schedule Agenda Item 12. June 11, 2020 • Police Body Camera Policy Public Hearing & Adoption • Bring Your Own Device Policy • 2020 Fee Schedule Amendments o Park Dedication; fee for Planner; fee per lot; TLAC • Encroachment Agreement – 70th Avenue • Park Dedication Ordinance Amendment • Hackamore Road 30% Design Approval • Bond Sale Approval – 2020A • Closed Session – Easement Acquisition for Southeast Watermain Project June 25, 2020 • Employee Recognition – Jessica Beise, 5 Years • Active Corcoran Planning Applications • Karineimi Addition PP (city file 20-016) (incomplete) tentative • Tavera (Wessel) PUD, PP and RZ (city file 20-017) tentative • Spanier CUP/Variance (city file 20-019) (incomplete) tentative • Corridor Planning Grant Application July 9, 2020 • Employee Recognition – Pat Meister, 30 Years • Downtown Utility and Street Improvement Project Recap • Fire Subcommittee Report Work Plan July 23, 2020 • Active Corcoran Planning Applications • Eagle Brook Church • Nelson Trucking August 13, 2020 Work Session • Public Works Department Update August 13, 2020 • Employee Recognition – Pete Ekenberg, 5 Years • Liquor License Fee Review (See April 23 meeting info) • Gravel Road Paving Recommendations