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07/14/2022 Meeting
:.L ••••• Meeting Location: Municipal Center Apple 7100 147th Street West Valley Apple Valley, Minnesota 55124 July 14, 2022 CITY COUNCIL INFORMAL MEETING TENTATIVE DISCUSSION ITEMS 5:30 PM 1. Council Discussion Items (10 min.) 2. Present 2021 Annual Comprehensive Financial Report (25 min.) 3. Present Findings of TH 77 Congestion Mitigation Study (20 min.) 4. Discuss Proposed Hardship Grant Program for Replacement of Dead Sod Areas Related to 2018-2020 Street and Utility Improvement Projects (20 min.) 5. Adjourn CITY COUNCIL REGULAR MEETING TENTATIVE AGENDA 7:00 PM 1. Call to Order and Pledge 2. Approve Agenda 3. Audience - 10 Minutes Total Time Limit - For Items NOT on this Agenda 4. Approve Consent Agenda Items Consent Agenda Items are considered routine and will be enacted with a single motion, without discussion, unless a councilmember or citizen requests to have any item separately considered. It will then be moved to the regular agenda for consideration. A. Approve Minutes of June 16, 2022, Special Meeting B. Approve State Gambling Exempt Permit for Apple Valley Ducks Unlimited, Chapter 185, at Bogart's Entertainment Center, 14917 Garrett Avenue, on October 1, 2022 C. Authorize Issuance of 1 to 4 Day Temporary On-Sale Liquor License for Eastview Wrestling Boosters, outdoors at 5708 Upper 147th Street W. on August 6, 2022 D. Approve Addition of Officer in Connection with On-Sale Liquor Licenses at AV Hospitality SBC, 14521 Granada Drive E. Receive Police Department 2021 Annual Report F. Receive 2021 Annual Comprehensive Financial Report G. Adopt Resolution Waiving Requirement to Plat Property Prior to Installing Structure on Pahl's Market Garden Center, 6885 160th Street W. H. Approve Location of Three 16 Ft. x 76 Ft. Manufactured Homes at Apple Valley Estates, 13001 Pennock Avenue, in Accordance with SLS/Eaton Settlement Agreement I. Adopt Resolution Approving Final Plat and Development Agreement of Magellan Second Addition(6451 150th Street W.) J. Project 2021-118, Applewood Pointe Roadway Improvements 1. Adopt Resolution Awarding Agreement 2. Approve Amended and Restated Waiver of Objection to Special Assessments K. Approve Agreement with Certified Recycling, LLC, for Residential Fall Clean-Up Day (Appliance, Scrap Metal, and Mattress Collection) L. Approve Agreement with Lightning Disposal, Inc., for Residential Fall Clean-up Day (Furniture and Remodeling Debris Collection) M. Approve Agreement with GoodPointe Technology, LLC, for 2022 Pavement Management Consultant Services N. Approve Acceptance and Final Payment on Agreement with All Systems Mechanical, LLC, for Project 2021 Education Partnership Building HVAC O. Approve Personnel Report P. Approve Claims and Bills 5. Regular Agenda Items A. Proclaim July 2022 as "Park and Recreation Month" B. Proclaim August 2, 2022, as "Night to Unite" C. Approve Hardship Grant Program for Replacement of Dead Sod in 2018-2020 Street and Utility Project Areas 6. Staff and Council Communications 7. Approve Calendar of Upcoming Events 8. Adjourn Regular meetings are broadcast, live, on Charter Communications Cable Channel 180 and on the City's website at www.cityofapplevalley.org • ••• ITEM: 2. ..... .... II 2022 Apple COUNCIL MEETING DATE: July 14, Va ey SECTION: Informal Agenda Item Description: Present 2021 Annual Comprehensive Financial Report (25 min.) Staff Contact: Department/ Division: Ron Hedberg, Finance Director Finance Department ACTION REQUESTED: N/A SUMMARY: A formal action to receive the 2021 Annual Comprehensive Financial Report will be included in the City Council agenda later the same evening. Jim Eichten, Managing Partner, with the City's auditing firm, Malloy Montague Karnowski Radosevich and Co., P.A. (MMKR) will present the 2021 Annual Comprehensive Finance Report and review their Management Report at the informal work session on July 14, 2022. Included with the council packet information are three separate bound documents in addition to one unbound report; the first bound document, and largest, is a copy of the Annual Comprehensive Financial Report, the second is the auditor's Management Report, and the third is Special Purpose Audit Reports including opinions on compliance with Government Auditing Standards and Legal Compliance. In addition to the bound reports also attached is a report titled "Popular Annual Financial Report". The intent of this report is to present data included in the Annual Comprehensive Financial Report in an easy to understand format. This report adds to the financial transparency for the city operations. This report, along with the Annual Comprehensive Financial Report will be posted on the City's website Since the documents are large, a good place to start reviewing the documents would be the Popular Annual Financial Report and the Transmittal Letter in the Annual Comprehensive Financial Report (starting on page iii), the Management Discussion and Analysis letter (starting on page 4) in addition to the Auditor's Management Report starting on page 1 and their financial analysis section beginning on page 5 of that report. In the auditor's Special Purpose Audit Report there was a finding noted in the sample of invoices that they selected for audit, this finding was related to the late payment of two invoices in excess of the 35 days statutory requirement. For both of these payments the reason for delayed payment was not noted at the time of payment, staff should document the reason for late payments at the time of processing, which did not occur in these instances. For the 2021 fiscal year we were under the $750,000 expenditure threshold which would have triggered the requirement for a federal single audit, so a single audit was not conducted. With the expected expenditure of more than the $750,000 in American Rescue Plan assistance in 2022 it is anticipated to require a single audit for the 2022 fiscal year. Last year was the tenth year that the City of Apple Valley participated in the Certificate of Achievement for Excellence in Financial Reporting program administered by the Governmental Finance Officers Association (GFOA), the City of Apple Valley was recently awarded the Certificate for the 2020 Annual Comprehensive Financial Report. The Popular Annual Financial Report for 2020 received the Award for Outstanding Achievement in Popular Annual Financial Reporting program administrated by the GFOA, for the fourth consecutive year. Staff believes that the current year's submissions will also meet the requirements to continue receiving the award. The presentation will cover some of the highlights of the year. If the Council has some items that they would like to be sure is covered just let me know prior to the meeting and we will be sure to cover it in the presentation. BACKGROUND: N/A BUDGET IMPACT: N/A ATTACHMENTS: Exhibit Exhibit Exhibit Exhibit Presentation .: Annual Comprehensive 111 , . .0. 114roinimm. /P. .iiie • Financial Report 4,.....2,40iN . ....,. .. .!,s110040610.4 0 0 0 1P r'4Ik r 4 —ler ' 01111*, • 0000 00000 4,e r... 0000 000 r,Fr0ie eird1.4,440 A01 4f7i . '--,„T„rt„o.A,,,t-e-N.,,, •.._,.;,..,,0 i"'d'.a 4.t,,'I-ri_c ?' , , •k.,..., , _ :•A -0 . r . , /A\-DcA_e - - . _ _L , ••.." `.,..-..•-,..„ ,,.I,. 1,4 .7.9••*;rot _ , - ,.; . i . t' '` • I IP ' - 'Aie '- ' ; , . -(,,r , , - ... ..,-,- - 0,111"; pik. , .. .4 -' C.- 111‘11 . - • ''' 1 it •r -1',"1 '•. -, ' s• 0 1" Aire. /1 . . 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"..-VI. t -40.1 ,.• ""- '7%.,j1,1•.........;•• 4.!"--..6 • '',.... 5 A - ,. ,, - .• " '' 4••••$ ' ..4i' •--('' - -.,. .-- '4 ••••:""4x,r' ''" r• I. • 1,11., ir.-.,•,---..t.-‘1.24 tit. .,,,,,,,t . ,A--.1041741011...... ,L,_,,, .,' •-). int' '-V:2:1 •.,. ..-.. -_,..3:-. 4.79,-,-..---• -r-2'`.-1-41-ilf - itt ,--0- ' - • - -,_- -- '- - --ts."",::ge.1 - 4'-• . •4.• -c, ,,, i morplitipr- 'AtN. _ii.' ..,t, ,., %1 ••'*' 'Ili- kt. 4-•-•:i,1‘,Ak i. .2.., ,•--, ."..-.-____...--.7- - *- • ' _ : - .-- ••.' '`) -----"''-- \ ., •.,' V , - : ,.._........ ,...,-: .11 City of Apple Valley Minnesota _ / /III q * 11 .^' 1 0 ,.. Year Ended•. December 31 2021 111:$' :it\ . - • ..,-.• i • ., 1' rf..•ill" , • a ,4110 1" i_ CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Annual Comprehensive Financial Report for the Year Ended December 31, 2021 Prepared by Finance Department CITY OF APPLE VALLEY 7100 147th Street West Apple Valley,Minnesota 55124 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Table of Contents Page INTRODUCTORY SECTION ELECTED OFFICIALS AND ADMINISTRATION i ORGANIZATIONAL STRUCTURE ii LETTER OF TRANSMITTAL iii—ix CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING x FINANCIAL SECTION INDEPENDENT AUDITOR'S REPORT 1-3 MANAGEMENT'S DISCUSSION AND ANALYSIS 4-19 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Position 20 Statement of Activities 21-22 Fund Financial Statements Governmental Funds Balance Sheet 23-24 Reconciliation of the Balance Sheet to the Statement of Net Position 25 Statement of Revenue,Expenditures, and Changes in Fund Balances 26-27 Reconciliation of the Statement of Revenue,Expenditures, and Changes in Fund Balances to the Statement of Activities 28 Statement of Revenue,Expenditures, and Changes in Fund Balances— General Fund—Budget and Actual 29 Proprietary Funds Statement of Net Position 30-33 Statement of Revenue,Expenses, and Changes in Net Position 34-35 Statement of Cash Flows 36-37 Notes to Basic Financial Statements 38-79 REQUIRED SUPPLEMENTARY INFORMATION PERA—General Employees Retirement Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability 80 Schedule of City Contributions 80 PERA—Public Employees Police and Fire Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability 81 Schedule of City Contributions 81 Apple Valley Firefighters' Relief Association Schedule of Changes in the Relief Association's Net Pension Liability and Related Ratios 82 Schedule of City Contributions 83 Other Post-Employment Benefits Plan Schedule of Changes in the City's Total OPEB Liability and Related Ratios 84 Notes to Required Supplementary Information 85-93 CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Table of Contents(continued) Page SUPPLEMENTARY INFORMATION Combining and Individual Fund Statements and Schedules Nonmajor Governmental Funds Combining Balance Sheet 94 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 95 Nonmajor Special Revenue Funds 96 Combining Balance Sheet 97-98 Combining Statement of Revenues,Expenditures, and Changes in Fund Balances 99-100 Nonmajor Debt Service Funds 101 Combining Balance Sheet 102-103 Combining Statement of Revenues,Expenditures, and Changes in Fund Balances 104-105 Nonmajor Capital Projects Funds 106-107 Combining Balance Sheet 108-111 Combining Statement of Revenues,Expenditures, and Changes in Fund Balances 112-115 General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual 116-121 Road Improvements Capital Projects Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 122 Future Capital Projects—Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual 123 Cable TV Special Revenue Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 124 EDA Operations Special Revenue Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual 125 Former City Hall Building Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual 126 Capital Building Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual 127 Cable Capital Equipment Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual 128 Cable Capital Equipment/PEG Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual 129 Internal Service Funds 130 Combining Statement of Net Position 131 Combining Statement of Revenue,Expenses, and Changes in Net Position 132 Combining Statement of Cash Flows 133 CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Table of Contents (continued) Page STATISTICAL SECTION Net Position by Component 134-135 Changes in Net Position 136-139 Fund Balances of Governmental Funds 140-141 Changes in Fund Balances of Governmental Funds 142-143 Assessed and Estimated Actual Value of Taxable Property 144-145 Property Tax Capacity Rates 146-147 Principal Property Taxpayers 148 Property Tax Levies and Collections 149-150 Ratios of Outstanding Debt by Type 151-152 Ratios of General Bonded Debt Outstanding 153-154 Direct and Overlapping Governmental Activities Debt 155 Legal Debt Margin Information 156-157 Pledged Revenue Coverage 158-159 Demographic and Economic Statistics 160 Principal Employers 161 Full-Time Equivalent City Government Employees by Function 162-163 Operating Indicators by Function 164-165 Capital Asset Statistics by Function/Program 166-167 THIS PAGE INTENTIONALLY LEFT BLANK INTRODUCTORY SECTION CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Elected Officials and Administration December 31,2021 ELECTED OFFICIALS Term Expires Clint Hooppaw Mayor December 31,2022 John Bergman Councilmember December 31,2022 Thomas Goodwin Councilmember December 31,2024 Ruth Grendahl Councilmember December 31,2024 Thomas Melander Councilmember December 31,2022 ADMINISTRATION M. Thomas Lawell City Administrator Pamela Gackstetter City Clerk Ronald Hedberg Finance Director/Treasurer Matt Saam Public Works Director Jon Rechtzigel Police Chief Chuck Russell Fire Chief Bruce Nordquist Community Development Director Eric Carlson Parks and Recreation Director Cathy Broughten Assistant Finance Director Charles Grawe Assistant City Administrator Melissa Haas Human Resource Manager Brandon Anderson City Engineer Brian Skok Public Works Superintendent -i- Organizational Structure City of Apple Valley Citizens I Mayor and City Council i Economic Planning Development Commission Authorityi City Attorney(contractual) • City Administrator �� �� �—• Community Finance Administration Police Fire Parks& Public Development Recreation Works I \--T-1 Planning Accounting Administration Patrol Fire Recreation Street Maintenance Programs Economic Financial Reporting City Clerk/Elections Investigations Fire Inspection Park Maintenance Natural Resources Development Code Enforcement Cash&Investments Information Records Ice Arena Engineering Technology Utility Billing Human Resources Hayes Community& Building Inspections Senior Center Cable TV AV Aquatic Center Utilities Apple Valley Fleet Maintenance Community Center Municipal Liquor Valleywood Golf Cemetery Stores Redwood Pool -11- •••• Telephone (952) 953-2540 ••• Fax (952)953-2515 City of Apple 7100 147th St. W www.ci.apple-valley.mn.us Valley Apple Valley, MN 55124 June 8,2022 To the Honorable Mayor, City Council, and Citizens of the City of Apple Valley: The Annual Comprehensive Financial Report(ACFR) of the City of Apple Valley, Minnesota (the City), for the year ended December 31, 2021, is hereby submitted. The report was prepared in accordance with accounting principles generally accepted in the United States of America as established by the Governmental Accounting Standards Board and meets the requirements of the State Auditor's Office. The report consists of management's representations concerning the finances of the City. Consequently, management assumes full responsibility for the completeness and reliability of all information presented within this report. To provide a reasonable basis for making these representations,management of the City has established internal controls designed to protect the City's assets from loss, theft, or misuse and to provide sufficient information for the preparation of these financial statements in conformity with accounting principles generally accepted in the United States of America. Because the cost of internal controls should not outweigh the benefits, the City's internal controls have been designed to provide reasonable, rather than absolute, assurance that the financial statements will be free from material misstatements. As management, we assert that to the best of our knowledge and belief this report is complete and reliable in all material respects. The City's financial statements have been audited by Malloy, Montague, Karnowski, Radosevich & Co., P.A.,Certified Public Accountants. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City for the year ended December 31, 2021, are free of material misstatements.The independent audit involved examining,on a test basis,evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates used by management;and evaluating the overall financial statement presentation.Based upon the audit, the independent auditor concluded that there was a reasonable basis for rendering an unmodified opinion that the City's financial statements, for the year ended December 31,2021, are fairly presented in conformity with accounting principles generally accepted in the United States of America.The independent auditor's report is presented in the financial section of this report. Management's discussion and analysis(MD&A)immediately follows the independent auditor's report and provides a narrative introduction, overview, and analysis of the basic financial statements. The City's MD&A complements this letter of transmittal and should be read in conjunction with it. -iii- Profile of the City The City was incorporated as a village on January 1, 1969, and incorporated as a city on January 1, 1974. The City is a suburban community located 17 miles south of downtown Minneapolis within Dakota County, and has a convenient location with a comprehensive system of highways — Interstate 35E serves the northwest boundary of the City,while State Highway 77 runs north and south through the City. The City is served by a bus rapid transit service that connects to the light rail system serving Minneapolis and St. Paul. The City is seven miles from the Minneapolis-St. Paul International Airport within the seven-county Twin Cities metropolitan region, has a land area of 17.5 square miles, and serves a community with a current population of 56,374, according to the 2020 Census,which is the most recent available. CITY OF APPLE VALLEY N ir in 0,, - lila" 11111- rtoililiT" hp... If eirliallihillt ill 11 1111111L111110,1 Ili Ill St.Paul11.11111 . iiiiillp IL.-"OIMI Minneapolis 41 VII - 11111 "-' Al Lie avagii f11 1 01 u�i orn,ne<� R o J Transit Center Ilk METRO Red Line TS iii ,,,..... .i i�i �AppaII e � AV � � as 41 0 2.5 5 10 15 20 Miles METRO Red Line - �"'- -- Connection to Central Cities and MSP International Airport -iv- The City operates as a Statutory Plan A City,the Mayor-Council form,under Minnesota law.The governing body, consisting of the Mayor and four councilmembers, is elected at large and on a nonpartisan basis. Terms of office are four years, with elections held in each even-numbered year; not more than three councilmembers' terms expire in any one year. The City Council is responsible for, among other things, passing ordinances, adopting the budget, appointing members to various advisory committees and commissions, and hiring the City Administrator and other city employees. The City Administrator is responsible for carrying out the policies,ordinances, and directions of the City Council and for overseeing the day-to-day operations of the City. The City provides its residents and businesses with a full range of municipal services consisting of public safety (police, fire, building inspections), public works, parks and recreation, and general government administration.The City also operates a number of enterprise activities including:water and sanitary sewer, Valleywood Golf Course, three off-sale liquor stores, storm water, street lights, sports arenas, and a cemetery. Sanitary sewage treatment and disposal is operated on a regional basis by the Metropolitan Council Environmental Services. Refuse collection and disposal are handled on a private basis through contractual arrangements by city residents with private haulers. Further information regarding city services can be obtained from the City's website at www.ci.apple-valley.mn.us. The Apple Valley Economic Development Authority (EDA) is a separate legal entity organized pursuant to Minnesota Statutes, Section 469,and is included as a blended component unit. The EDA is considered a component unit because the governing body is comprised of City Council members and two other members being appointed by the City Council. Also,the EDA is in a relationship of financial benefit or burden with the City. The annual budget serves as the foundation for the City's financial planning and control. The budgetary process is outlined in the notes to basic financial statements. The City applies budgetary controls to ensure compliance with legal provisions of the laws of Minnesota. Budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America. Annual budgets are adopted for the General Fund in addition to certain special revenue and capital projects funds. Budget to actual comparisons are presented for each governmental fund for which an annual budget has been adopted. Factors Affecting Financial Condition The City is committed to maintaining a strong financial condition, while continuing to provide public services to its residents and businesses.The City's financial position,as reflected in the financial statements presented in the reports, is perhaps best understood when it is considered from the broader perspective of the specific environment within which the City operates. Local Economy The economic conditions remain better for the City, its residents, and its businesses than at the state and national levels.The City's unemployment rate as of December 2021,for example,is 2.0 percent,compared to the state of Minnesota's rate of 2.6 percent and the national unemployment rate of 3.7 percent. Unemployment Rate Dec. 2021 Dec. 2020 Dec. 2019 Dec. 2018 Dec. 2017 City of Apple Valley 2.0% 4.0% 2.6% 2.5% 2.5% Dakota County 2.4% 4.3% 2.9% 2.7% 2.7% State of Minnesota 2.6% 4.9% 3.2% 3.4% 3.3% National 3.7% 6.5% 3.4% 3.7% 3.9% (Source:MN Dept.of Economic Development) -V- Housing Values Home values in the City are continuing a positive Assessors Estimated Market Value trend, reflecting the current strength of the local Median Value Homesteaded Residential housing market. The County Assessor's estimated $400,000 residential market values for the median valued home $353,000 $350,000 increased approximately 3.0 percent for 2021. $302,300 Assessor values for 2022 and 2023 continue positive $300,000 $285,300 growth with 2023 value increases at historic levels. $259,800$ 277'100 $2s0,000 Increase in Median Value Home $2za,too$238,100 2016 5.0% $zoa,000 $218,600 $205,100 2017 2.5% $150,000to co 0 0 2018 6.2% O O d coN N N M 8 Cl N Cl N N N N N C i 2019 9.0% Tax Payable Year 2020 6.7% 2021 3.0% 2022 6.0% 2023 (Preliminary) 16.8% The population of the City has increased from 585 in 1960 to 56,374 in 2020,according to the 2020 Census, which is the most recent estimate available. The average age is 37 and the median household income was $90,162 as reported in the 2020 Census,compared to an average age of 32 and household income of$78,028 as reported in the 2010 Census. The City is the home to Uponor and Wings Financial Credit Union. Other major employers in the area include Independent School District (ISD) 196, Target, Walmart, Minnesota Zoo, Dakota County, Augustana Health Care, Questar Assessments, Cub Foods, and Menards. Market Value Growth The City consistently adds new tax base each year.In 2021,a total of$69.5 million of market Total Market Value $7 $160 value was added to the City's tax base and $6 - $140 u which current data indicates is continuing.Total _ market value increased to $6.3 billion for 2021, d $5 st20 resulting from market value appreciation and $4 .� $100 = o additional apartment construction. Conditions 3I - ss0 continue to improve for the future with County s60 Assessor data for payable 2022 showing a " $2 - $40 z 4.7 percent increase to $6.6 billion in total 4 $1 ' I $20 city-wide taxable market value, of which s s- $32.0 million l results from new construction for 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 payable 2022. New Madret Value Added(in millions) --Total Market Value(in billions) Major Initiatives In 2021,investment continued in the City as new businesses opened and new developments were approved. What follows is a sample of some of the development projects that were reviewed, approved, began construction, or were completed in 2021, as well as some of the long-range planning and economic development initiatives that will help maintain the City's high quality of life. -vi- Residential Development Residential Building Permits Over the past 10 years,single-family construction soo — has averaged 80 units per year, and 2021 saw 700 63 single-family units constructed, valued at 600 - $21.7 million.Multi-family construction includes 500 • — 232 apartment units were permitted in 2021. The 400 taxable value of these recent projects will come 300 on line for taxes payable in 2022 and into 2023. zoo 1 ft 2021 saw the permitting and start of construction 'Do ' of two apai lriient complexes; including the Risor - Apar truents and Townhomes,adding 172 housing 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 units, and a 60 unit expansion of the Presbyterian Total Residential Units Multi Family Units Homes at Orchard Place, these projects are expected to be completed in 2022. Residential Construction(new&remodeling)Values $45,000,000 The construction of new single-family properties $40,000,000 recovered from a dip in single-family permit $35,000,000 activity in recent years, with 77 in 2021 and 5 in $30,000,000 $zs,000,000 2020,which results from the lower availability of $z0,000,000 fully developed lots. The valuation added by $15,000,000 remodeling and renovations is being maintained $lo,000,000 at a high level,valued at over$34.5 million. This $s,000,000 reflects homeowners' continued interest in 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 investing in their properties. —New Single Family Residential Construction Value Residential Alteration Values Commercial Development Commercial and industrial development continued to improve in 2021, with total Commercial-Industrial Construction improvement values, including commercial Va l u e alterations,totaling$37.6 million in 2021. $70,000,000 $60,000,000 New commercial construction projects included a $S0,o00,000 new Panera Restaurant, JP Morgan/Chase Bank, $40,000,000 Texas Roadhouse Restaurant and the My Salon $30,000,000 Suites in the Central Village area, tenant $za,000,000 buildouts at the Orchard Place development near $10,000,000 157th St. and Pilot Knob and the Pennock Retail $- Center at Pennock Avenue and County Road 42. 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Total Commercial Construction Value Upcoming initiatives include: Mixed-Use Business Campus In 2022, approximately 350 acres of the mixed business campus will continue to be master planned, with some mixed uses proposed beginning development in the area that has been recently mined for aggregate. In 2022, construction is expected to begin on a new Lunds &Byerlys grocery store, a health clinic, along with addition supporting commercial uses. Significant public infrastructure improvements,including roads, trails,ponding, and park improvements,will be part of the plan and coincide with private development. -vii- Upcoming initiatives continued: Applewood Pointe Adjacent to the city-owned Valleywood Golf Course, United Properties received approvals to develop a 98-unit senior cooperative with 7 future townhomes on a 10-acre site. Construction has begun in 2022 and the initial phase is expected to be completed in 2022. Summers Ridge In 2021, construction began on an assisted living and supportive care senior rental facility with 64 units at the northeast quadrant of Pilot Knob Road and 155th Street adjacent to the Cobblestone Lake commercial district. Construction will be complete in 2022. Eagle Pointe A 23-acre privately owned executive golf course has been approved for a development in a context sensitive plan for a "low-density-flex" (LDF) designated location for housing that compliments nearby neighborhoods, wetlands, and open space. Construction is expected to begin in 2022 with the creation of 27 single-family villa and 49 attached townhomes in 2022. Founders Senior Rental Roers Companies has been approved to build 160 market rate senior rental units (aged 55+)with 12 rental townhomes at the southwest quadrant of Galaxie Avenue and Founders Lane. Twenty percent of the units, 35 units, are to be affordable to seniors at 50 percent of median income for the region. This is the last housing site available for development in the 60-acre Central Village neighborhood of the Downtown. Construction began in 2021,with a 2022 completion expected. Industrial Locations Two projects recently received approvals for industrial development,one is the 117,000 sq.ft.Apple Valley Commerce Center by Scannell and the 112,170 sq.ft. multi-tenant building by Opus Development. Infrastructure Improvements The City is committed to maintaining its significant investment in the community's infrastructure with the implementation of an aggressive street maintenance program in 2012. In 2021, over $9.2 million was invested to maintain the infrastructure and included the following significant projects: • Reconstruction of Cimarron Road neighborhood streets. • Construction of intersection improvements at Pilot Knob Road and 155th Street and 157th Street. • Additional resurfacing of streets throughout the community to preserve their useful lives. Long-Term Financial Planning In developing the annual budget,the City follows five core fiscal principles. These include: • Focus on the provision of basic city services and fund their provision at adequate levels. • Estimate anticipated revenues at realistic levels. • Retain adequate reserves to protect against fiscal uncertainty. • Anticipate continued community growth and program capital improvements to serve our growing community. • Demonstrate strong stewardship of existing infrastructure and plan for its repair/replacement in a proactive manner. —viii- Each year,the City adopts a five-year Capital Improvement Program(CIP).The CIP is a five-year plan that identifies the City's infrastructure, development objectives, and the allocation of resources for these projects. This CIP provides policy makers and the community with a strategic approach to implementation and administration of improvement projects. The 2022-2026 CIP identifies $136.8 million of capital projects, along with the associated funding. The five-year CIP also includes five-year revenue and expenditure projections for the majority of funds identified in the document. One of the larger improvements included in the 2022-2026 CIP includes the continued street and utility reconstruction and reconditioning program,which totals $59.5 million over the next five years. Relevant Financial Policies The City utilizes various financial and budget policies to guide the City Council and staff when making financial decisions. These include adoption of a balanced budget,minimizing the reliance on state revenues which have proven to be unpredictable, setting of a 50 percent of subsequent year's budgeted expenditures minimum fund balance level to provide for cash flow purposes, and adoption of a five-year CIP to provide for capital asset acquisition and replacement. Cash temporarily idle during the year was invested in U.S. government agency obligations, municipal securities,certificates of deposit,and money market instruments.The City's investment policy calls for the investment of public funds in a manner that will provide the highest investment return with minimum risk, while meeting the daily cash flow demands of the City. For investments held at December 31, 2021, the effective duration of the investment portfolio was 2.34 years, compared to an effective duration of 2.29 years at December 31, 2020. The City's average return on investments in 2021 was negative 0.63 percent, compared to 2020 which was 3.82 percent. Awards and Acknowledgements The Government Finance Officers Association(GFOA) of the United States and Canada awarded the City a Certificate of Achievement for Excellence in Financial Reporting to the City for its ACFR for the fiscal year ended December 31,2020.This is the 10th year that the City achieved this prestigious award.In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current ACFR continues to meet the Certificate of Achievement Program's requirements and we are submitting it to the GFOA of the United States and Canada to determine its eligibility for another certificate. The preparation of this report could not occur without the efficient and dedicated service of the entire finance department staff throughout the reporting year. We would like to express our appreciation to all members of the department who assisted and contributed to the preparation of this report. We would like to thank the City Council for its commitment in planning and implementing the financial operations of the City in a fiscally prudent and progressive manner. Respectfully submitted, CITY OF APPLE VALLEY,MINNESOTA Z4-4P Ronald Hedberg Finance Director -ix- Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Presented to City of Apple Valley Minnesota For its Annual Comprehensive Financial Report For the Fiscal Year Ended December 31, 2020 Ciu t, . P- 2, Executive Director/CEO -x- FINANCIAL SECTION PRINCIPALS Thomas A.Karnowski,CPA Paul A.Radosevich,CPA William J.Lauer,CPA M KR P ■ James H.Eichten,CPA CERTIFIED PUBLIC Aaron J.Nielsen,CPA ACCOUNTANTS Victoria L.Holinka,CPA/CMA Jaclyn M.Huegel,CPA Kalen T.Karnowski,CPA INDEPENDENT AUDITOR'S REPORT To the City Council and Management City of Apple Valley,Minnesota OPINIONS We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Apple Valley, Minnesota (the City) as of and for the year ended December 31, 2021, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of December 31, 2021, and the respective changes in financial position, and,where applicable, cash flows thereof, and the budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America. BASIS FOR OPINIONS We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. RESPONSIBILITIES OF MANAGEMENT FOR THE FINANCIAL STATEMENTS Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City's ability to continue as a going concern within 12 months beyond the financial statements date, including any currently known information that may raise substantial doubt shortly thereafter. (continued) -1- Malloy, Montague, Karnowski, Radosevich & Co., P.A. 5353 Wayzata Boulevard • Suite 410 • Minneapolis, MN 55416 • Phone: 952-545-0424 • Fax: 952-545-0569 • www.mmkr.com AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance, but is not absolute assurance and, therefore, is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate,they would influence the judgement made by a reasonable user based on the financial statements. In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards,we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City's ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding,among other matters,the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and the required supplementary information (RSI), as listed in the table of contents,be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board,who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the RSI 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. (continued) -2- Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The combining and individual fund financial statements and schedules, as listed in the table of contents, are presented for purpose of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole. Other Information Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections ,but does not include the basic financial statements and our auditor's report thereon. Our opinions on the basic financial statements do not cover the other information,and we do not express an opinion or any form of assurance thereon. In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If,based on the work performed, we conclude that an uncorrected material misstatement of the other information exists,we are required to describe it in our report. OTHER REPORTING REQUIRED BY GOVERNMENT AUDITING STANDARDS In accordance with Government Auditing Standards, we have also issued our report dated June 8, 2022, on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements, and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance. arf, 4.,1-4.6064.A4124- (---0 • , • Minneapolis, Minnesota June 8,2022 -3- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Management's Discussion and Analysis Year Ended December 31,2021 As management of the City of Apple Valley,Minnesota(the City),we have provided readers of the City's financial statements with this narrative overview and analysis of the financial activities of the City for the fiscal year ended December 31,2021. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal, located earlier in this report. FINANCIAL HIGHLIGHTS • The assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows of resources at the close of the most recent fiscal year by $288,449,606 (net position). Of this amount, $56,885,704 (unrestricted net position) may be used to meet the City's ongoing obligations to citizens and creditors; $17,816,684 is restricted for specific purposes(restricted net position); and $213,747,218 represents the net investment in capital assets. The City's total net position increased by$14,885,029 during the year ended December 31,2021. • As of the close of the current fiscal year, the City's governmental funds reported combined ending fund balances of$72,739,272,an increase of$8,860,925. • At the end of the current fiscal year, unassigned fund balance for the General Fund was $18,887,081, or 55.4 percent, of total General Fund expenditures based on 2022 budgeted expenditure levels. • The City's long-term debt increased by $4,378,069, or 16.8 percent, during the current fiscal year. The increase is primarily attributable to issuances of bonded debt in the current year, offset by the principal payments in the current year. OVERVIEW OF THE FINANCIAL STATEMENTS This discussion and analysis is intended to serve as an introduction to the City's basic financial statements. The City's basic financial statements include three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to basic financial statements. This report also contains other supplementary information in addition to the basic financial statements. Government-Wide Financial Statements — The government-wide financial statements are designed to provide readers with a broad overview of the City's finances, in a manner similar to a private sector business. The Statement of Net Position presents information on all of the City's assets, liabilities, and deferred inflows/outflows 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. -4- 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 property taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include general government, public safety, public works, and parks and recreation. The business-type activities of the City include municipal liquor, municipal golf course, sports arena, water and sewer, storm drainage, cemetery, and street light utility. The government-wide financial statements not only include the City itself (known as the primary government), but also the Apple Valley Economic Development Authority (EDA). The EDA is legally separate and is reported as if it were part of the primary government because it provides services exclusively for the City. The EDA is reported as the Economic Development Debt Service Fund and the EDA Operations Special Revenue Fund. Fund Financial Statements — A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments,uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided into two categories: governmental funds and proprietary 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 the 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 of the government's near-term financing decisions. Both the governmental funds Balance Sheet and Statement of Revenue, Expenditures, and Changes in Fund Balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City maintains several individual governmental funds. Information is presented separately in the governmental funds Balance Sheet and Statement of Revenue, Expenditures, and Changes in Fund Balances for the General Fund, American Rescue Plan Act Special Revenue Fund, Closed Bond Issues Debt Service Fund, Road Improvements Capital Projects Fund, Construction Projects Capital Projects Fund, and Future Capital Projects —Capital Projects Fund, all of which are considered to be major funds. Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report. The City adopts an annual appropriated budget for its General Fund,Road Improvements Capital Projects Fund, Future Capital Projects—Capital Projects Fund, Cable TV Special Revenue Fund, EDA Operations Special Revenue Fund, Former City Hall Building Capital Projects Fund, Capital Building Capital Projects Fund, Cable Capital Equipment Capital Projects Fund, and Cable Capital Equipment PEG Capital Projects Fund. A budgetary comparison statement or schedule has been provided for these funds to demonstrate compliance with these budgets. -5- Proprietary Funds — The City maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for its municipal liquor, municipal golf course, sports arena, water and sewer, storm drainage, cemetery, and street light utility operations. Internal service funds are accounting devices used to accumulate and allocate costs internally among the City's various functions. The City uses internal service funds to account for its dental insurance, benefits/other insurance, and vehicle and equipment replacement. Because these services predominantly benefit governmental rather than business-type functions,they have been included within governmental activities in the government-wide financial statements. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary funds financial statements provide separate information for the municipal liquor, municipal golf course, sports arena, water and sewer, storm drainage, cemetery, and street light utility operations, all of which are considered to be major funds of the City. Conversely, the internal service funds are combined into a single, aggregated presentation in the proprietary funds financial statements. Individual fund data for the internal service funds is provided in the form of combining statements elsewhere in this report. Notes to Basic Financial Statements — The notes to basic financial statements provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. Other Information — In addition to the basic financial statements and accompanying notes, this report also presents required supplementary information and the combining and individual fund statements and schedules (presented as supplementary information) referred to earlier in connection with nonmaj or governmental funds and internal service funds, which are presented immediately following the basic financial statements. Further, a statistical section has been included as part of the Annual Comprehensive Financial Report to facilitate additional analysis, and is the third and final section of the report. GOVERNMENT-WIDE FINANCIAL ANALYSIS As noted earlier, net position may serve over time as a useful indicator of the City's financial position. In the case of the City, assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by$288,449,606 at the close of the most recent fiscal year. By far, the largest portion of the City's net position reflects its net investment in capital assets (e.g., land, buildings, machinery, equipment, distribution system, and infrastructure) 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 investments in its capital assets are 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. -6- The following table provides the City's Summary of Net Position: Table 1 Summary of Net Position as of December 31,2021 and 2020 Governmental Activities Business-Type Activities Totals 2021 2020 2021 2020 2021 2020 Assets Current and other assets $ 91,939,287 $ 80,458,492 $ 19,407,399 $ 16,347,551 $111,346,686 $ 96,806,043 Capital assets,net 113,664,868 111,774,799 120,616,645 119,953,793 234,281,513 231,728,592 Total assets $205,604,155 $ 192,233,291 $140,024,044 $ 136,301,344 $345,628,199 $328,534,635 Deferred outflows of resources Pension plan deferments $ 11,613,815 $ 5,062,140 $ 1,037,091 $ 168,383 $ 12,650,906 $ 5,230,523 OPEB plan deferments 319,959 258,321 61,719 47,604 381,678 305,925 Total deferred outflows of resources $ 11,933,774 $ 5,320,461 $ 1,098,810 $ 215,987 $ 13,032,584 $ 5,536,448 Total assets and deferred outflows of resources $217,537,929 $197,553,752 $141,122,854 $136,517,331 $358,660,783 $334,071,083 Liabilities Other liabilities $ 6,818,655 $ 7,448,073 $ 1,511,801 $ 1,235,177 $ 8,330,456 $ 8,683,250 Noncurrent liabilities 30,581,552 30,119,701 12,593,389 14,149,389 43,174,941 44,269,090 Total liabilities $ 37,400,207 $ 37,567,774 $ 14,105,190 $ 15,384,566 $ 51,505,397 $ 52,952,340 Deferred inflows of resources Pension plan deferments $ 16,733,043 $ 6,756,175 $ 1,390,060 $ 129,404 $ 18,123,103 $ 6,885,579 OPEB plan deferments 488,459 564,550 94,218 104,037 582,677 668,587 Total deferred inflows of resources $ 17,221,502 $ 7,320,725 $ 1,484,278 $ 233,441 $ 18,705,780 $ 7,554,166 Net position Net investment in capital assets $103,338,673 $ 100,646,284 $110,408,545 $ 108,787,122 $213,747,218 $209,433,406 Restricted 17,816,684 17,391,864 — — 17,816,684 17,391,864 Unrestricted 41,760,863 34,627,105 15,124,841 12,112,202 56,885,704 46,739,307 Total net position $162,916,220 $ 152,665,253 $125,533,386 $120,899,324 $288,449,606 $273,564,577 Total liabilities,deferred inflows of resources,and net position $217,537,929 $197,553,752 $141,122,854 $136,517,331 $358,660,783 $334,071,083 An additional portion of the City's net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position of$56,885,704 may be used to meet the City's ongoing obligations to citizens and creditors. At the end of the current fiscal year, the City is able to report positive balances in all three categories of net position, both for the City as a whole, as well as for its separate governmental and business-type activities. There was an increase in net position in the governmental activities of$10,250,967, and an increase in business-type activities of $4,634,062, for a net total government-wide increase of $14,885,029 in net position. -7- Both governmental activities and business-type activities experienced changes in deferred outflows of resources and deferred inflows of resources, as a result of the City's participation in defined benefit pension plans. The increase in current and other assets is consistent with changes in fund balance and net position in the current year. The following table provides a condensed version of the Statement of Activities for the year ended December 31,2021 with comparative amounts for the year ended December 31,2020: Table 2 Change in Net Position for the Years Ended December 31,2021 and 2020 Governmental Activities Business-Type Activities Total 2021 2020 2021 2020 2021 2020 Revenues Program revenues Charges for services $ 7,657,621 $ 5,246,029 $ 30,036,011 $ 27,264,706 $ 37,693,632 $ 32,510,735 Operating grants and contributions 1,322,061 900,830 - - 1,322,061 900,830 Capital grants and contributions 5,155,677 7,388,877 1,788,782 2,038,868 6,944,459 9,427,745 General revenues Property taxes 29,584,921 28,412,514 121,000 121,000 29,705,921 28,533,514 Other taxes 138,386 142,737 - - 138,386 142,737 Franchise taxes 1,282,491 1,312,562 - - 1,282,491 1,312,562 Grants and contributions not restricted to specific programs 109,083 4,238,261 - - 109,083 4,238,261 Other 213,783 825 - - 213,783 825 Investment earnings(losses) (385,982) 2,397,744 (124,086) 598,794 (510,068) 2,996,538 Gain on sale of assets 203,160 - 198,528 115,788 401,688 115,788 Total revenues 45,281,201 50,040,379 32,020,235 30,139,156 77,301,436 80,179,535 Expenses General government 7,491,796 7,639,974 - - 7,491,796 7,639,974 Public safety 12,116,115 13,712,210 - - 12,116,115 13,712,210 Public works 9,793,408 9,886,859 - - 9,793,408 9,886,859 Parks and recreation 7,425,649 5,990,903 - - 7,425,649 5,990,903 Interest and fiscal charges 329,266 240,927 - - 329,266 240,927 Municipal liquor - - 9,886,246 9,558,251 9,886,246 9,558,251 Municipal golf course - - 1,500,829 1,199,737 1,500,829 1,199,737 Sports arena - - 958,195 968,349 958,195 968,349 Water and sewer - - 10,035,490 10,126,431 10,035,490 10,126,431 Storm drainage - - 2,160,173 2,228,700 2,160,173 2,228,700 Cemetery - - 196,488 181,331 196,488 181,331 Street light utility - - 522,752 550,641 522,752 550,641 Total expenses 37,156,234 37,470,873 25,260,173 24,813,440 62,416,407 62,284,313 Increase in net position before transfers 8,124,967 12,569,506 6,760,062 5,325,716 14,885,029 17,895,222 Transfers 2,126,000 1,383,700 (2,126,000) (1,383,700) - - Change in net position 10,250,967 13,953,206 4,634,062 3,942,016 14,885,029 17,895,222 Net position-beginning 152,665,253 138,712,047 120,899,324 116,957,308 273,564,577 255,669,355 Net position-ending $162,916,220 $152,665,253 $125,533,386 $120,899,324 $288,449,606 $273,564,577 Governmental Activities-The City's net position for governmental activities increased by$10,250,967, or 6.7 percent, after $2,126,000 of net transfers from business-type activities. Key elements of this increase are seen in the table above. -8- Revenues decreased overall by$4,759,178, or 9.5 percent. This change included: • a decrease in unrestricted grants and contributions, due to Coronavirus Aid, Relief, and Economic Security (CARES) Act funding received from the federal government in the prior year, in the amount of $4,025,355. In 2021, the City received American Rescue Plan Act funding in the amount of$2,823,629 and is included in unearned revenue at December 31,2021. • a decrease in capital grants and contributions, due to a reduction in Municipal State Aid (MSA) funds received, due to the decreased spending on covered expenses. • a decrease in investment earnings (losses), due to increases in fixed income rates at the end of the year negatively impacting the unrealized gains of investments held in the portfolio. • an increase in charges for services, due to additional development-related activities. Expenses decreased overall by$314,639, or 0.8 percent. This decrease included: • the public safety function decreased $1,596,095, related to decreases in net pension liabilities. These decreases were partially offset by increases in the parks and recreation function of $1,434,746, resulting from increased activity from services, the result of decreased activity in fiscal 2020,due to the pandemic. As seen in the following graph, taxes make up about 68 percent of the total governmental activities revenues for 2021. Charges for services make up about 17 percent of the total, and are followed by grants at 14 percent, and all other at 1 percent of the total. 2021 Revenues by Source—Governmental Activities Other Charges for 1% Services 17°l0 1\)[_, It\\_ Grants 14% Taxes 68% 2020 Revenues by Source—Governmental Activities Charges for Services Other 10% 13% Grants • 17% Taxes 60% -9- 2021 Expenses—Governmental Activities Other Parks and 1% General Recreatio Government 20% 20% Public Works Safety 26% 33% 2020 Expenses—Governmental Activities Other 1% General Parks and Government Recreatic 20% 16% Public'Works 26% Public Safety 37% The expenses in the graph above for governmental activities show the amounts spent on different activities for 2021 and 2020. In 2021, public safety makes up 33 percent, public works 26 percent, parks and recreation 20 percent, and general government 20 percent. Other includes debt service interest and fiscal charges in governmental activities, and makes up 1 percent. -10- Business-Type Activities—Business-type activities increased the City's total net position by$4,634,062. Key elements of the business-type activities are as follows: • Charges for services for business-type activities include sales for municipal liquor, municipal golf course, and sports arena; and charges for water and sewer, storm drainage, cemetery, and street light utility operations. The following graph shows the relationship between the revenues and expenses for the various activities. • Charges for services increased $2,771,305 in the current year, due to increases in sales in the Municipal Liquor Fund and Municipal Golf Course Fund, and revenues in the Water and Sewer Fund. • About 79 percent of all business-type activity expenses are from the municipal liquor and water and sewer operations. • Investment earnings (losses) decreased, due to a downturn in the market conditions in fiscal 2021. • Overall, business-type activities generated an increase in net position before transfers of $6,760,062. After considering net of transfers out to governmental activities totaling $2,126,000, net position increased by$4,634,062. Revenues and Expenses—Business-Type Activities $14,000,000 $12,000,000 $10,000,000 — $8,000,000 - $6,000,000 $4,000,000 $2,000,000 $— I I 1 Municipal Municipal Sports Water and Storm Cemetery Street Light Liquor Golf Arena Sewer Drainage Utility Course ORevenues(excluding capital grants) •Expenses -11- 2021 Revenues by Source—Business-Type Activities Capital Grants and Contributions 6% <1% Charges for Services 94% 2020 Revenues by Source—Business-Type Activities Capital Grants and Contributions 11110ther 3% Charges for Services 90% -12- FINANCIAL ANALYSIS OF THE GOVERNMENT'S FUNDS As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Governmental Funds — The focus of the City's governmental funds is to provide information on near-term inflows, outflows, and balances of currently available resources. Such information is useful in assessing the City's financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. As of the end of the current fiscal year, the City's governmental funds reported combined ending fund balances of$72,739,272, an increase of$8,860,925 in comparison with the prior year. The City has six major governmental funds: the General Fund, the American Rescue Plan Act Special Revenue Fund, the Closed Bond Issues Debt Service Fund, the Road Improvements Capital Projects Fund, the Construction Projects Capital Projects Fund, and the Future Capital Projects — Capital Projects Fund. General Fund The General Fund is the chief operating fund of the City. At the end of the current fiscal year, total fund balance of the General Fund was $19,886,420. As a measure of the General Fund's liquidity, it may be useful to compare the unassigned fund balance to total fund expenditures. Unassigned fund balance represents 55.4 percent of subsequent year budgeted expenditures. Total fund balance for the City's General Fund increased by $698,457 during 2021. Key factors in this increase are as follows: • The City adopted a balanced budget prior to the start of the current year. • Taxes increased $1,124,077 from the prior year, due to a 4.3 percent increase in the tax levy for 2021. • Intergovernmental revenues decreased by $6,887,718, mainly due to receiving less COVID-19 assistance in 2021. • Investment earnings revenues were approximately $341,601 under budget and are a decrease of $2,602,092 from the prior year, due to the increase in fixed income rates at the end of the year negatively impacting the unrealized gains of investments held in the portfolio. In 2021, the unrealized gains(losses) declined$1,725,026. • Licenses and permits revenues were approximately$1,329,406 over budget, mainly due to public works building associated permits being greater than anticipated($1,324,213). This is an increase of$1,535,712 from the prior year and was due to increased building activity. • Charges for services revenue increased by $815,394 resulting from the lifting of pandemic restrictions during the year in the parks and recreation program. • Expenditures were $1,340,383 under the 2021 budgeted amounts, mostly due to position vacancies and uncompleted projects and services. • The total fund balance increased by $698,457, after transferring $1,150,000 out of the General Fund to the Future Capital Projects — Capital Projects Fund, in excess of budgeted amounts in accordance with the City's fund balance policy. -13- American Rescue Plan Act In 2021, the City received American Rescue Plan Act funding in the amount of $2,823,629, which is included in unearned revenue at December 31,2021. Closed Bond Issues Debt Service Fund The Closed Bond Issues Debt Service Fund accumulates resources remaining from retired debt service funds. The fund balance at the end of 2021 is $10,811,270,which decreased$207,911 from the prior year. The decrease results from the Closed Bond Issues Debt Service Fund transferring out $3,672,966 to acquire the special assessment receivable of a development project. This is offset by revenue from special assessments of$3,451,521 in the current year. Road Improvements Capital Projects Fund The Road Improvements Capital Projects Fund receives transfers from other funds. These resources are used to finance street overlays and reconstruction projects, per the City's pavement management plan. The fund balance at the end of 2021 is negative ($1,510,390),which is an improvement of$879,354 from the prior year, and results from the collection of MSA in 2021. Transfers totaling $4,076,500 from the General Fund and Future Capital Projects—Capital Projects Fund were anticipated in the 2021 budget. Construction Projects Capital Projects Fund The Construction Projects Capital Projects Fund accounts for development projects, the costs of which will be recovered through the development process, including specially assessing the benefiting properties. The fund balance at the end of 2021 is negative ($521,639), which is an improvement of $243,895 from the prior year. Development projects accounted for in this fund in 2021 will be assessed to developer after project completion. Future Capital Projects Capital Projects Fund The Future Capital Projects Capital Projects Fund accumulates resources according to the City Council's adopted fund balance policy. This policy calls for amounts in the General Fund that exceed a maximum level to be transferred to the Future Capital Projects Capital Projects Fund. The fund balance at the end of 2021 is $17,395,786, which is an increase of$211,071 from the prior year. A transfer from the General Fund was received in 2021 in the amount of$1,150,000, in accordance with the fund balance policy. Proprietary Funds — The City's proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail. The City has seven enterprise funds and three internal service funds. The seven enterprise funds include: Municipal Liquor Fund, Municipal Golf Course Fund, Sports Arena Fund, Water and Sewer Fund, Storm Drainage Fund, Cemetery Fund, and the Street Light Utility Fund. The total net position of all enterprise funds totals $125,845,397, $110,408,545, of which is capital assets, net of related debt and in total, is an increase of$1,621,423 from the prior year. The total unrestricted net position for all proprietary funds for the year was $15,436,852, an increase of$3,035,243. Municipal Liquor Fund The net position in the Municipal Liquor Fund decreased $450,688 from increased current year transfers of$1,020,000. The increase in operating revenues of$250,184 reflects continued positive operations of the City's liquor stores, including transferring $680,000 to the General Fund in support of public safety equipment, replacements, and parks and recreation activities. A transfer to establish the Valleywood Improvements Fund in the amount of$1,000,000, was included in the October 2021 budget amendment action, leading to the aforementioned fund balance decrease. The increase in the Municipal Liquor Fund current year operations comes from maintaining gross profit margins on increased sales. -14- Municipal Golf Course Fund The Municipal Golf Course Fund operations posted an increase in net position of$219,036 from current year operations, with an ending net position of $5,190. The operation posted an increase in sales of $442,292. Sports Arena Fund The Sports Arena Fund posted a decrease in net position of $157,649, which is after inclusion of an annual $121,000 property tax levy. Revenues increased $113,456 from the prior year, due to being open throughout the year after being closed parts of the year in calendar 2020, due to the pandemic. Water and Sewer Fund The Water and Sewer Fund is the City's largest proprietary fund. Unrestricted net position at the end of the year amounted to $14,081,320, an increase of$2,513,510. Net position increased $3,497,518 in the current year, due to current year operations and $1,486,153 in capital contributions. In 2021, there were 5 percent increases in both the water and sanitary sewer rates. Total net investment in capital assets totals $64,482,546, an increase of$984,008. Storm Drainage Fund The Storm Drainage Fund increased its net position by $981,059, due to current year operations and $302,629 in capital contributions. The storm water utility rates were increased 10 percent in 2021. Cemetery Fund The Cemetery Fund increased its net position by $501,033, which results from additional lot sales during the year, in addition to a donation that was applied toward the construction of a new ceremony shelter. Street Light Utility Fund The Street Light Utility Fund increased its net position by $66,357 in the current year. -15- GENERAL FUND BUDGETARY HIGHLIGHTS The City annually adopts a balanced budget, where expenditures do not exceed available revenues. During the year, amendments are made to the adopted budget. The most significant amendment to the 2021 General Fund budget was made to provide for uncompleted projects in the amount of$704,200,that were carried over from 2021 to 2022. Total actual revenues came in over budget by $366,023, or 1 percent. When comparing budget to actuals, some notable variances occurred, including: • Building permits came in approximately $1.2 million over budget, resulting from increases in the number and values of permits issued during the year. • This increase was reduced by: o Investment earnings (losses) came in $341,061 under budget in the General Fund and resulted from the increase in fixed income rates at the end of the year, negatively impacting the unrealized gains of investments held in the portfolio. o Charges for services came in under budget by $401,601, mainly due to reduced programing and fewer participants in recreation programs, related to effects of the COVID-19 pandemic. Engineering charges for services also came in under budget, related to fewer chargeable hours on development projects. o Franchise taxes were under budget by $208,500 in the General Fund, resulting from fewer collections. Total actual expenditures are below the amended budget by $1,340,383, or 4.1 percent. When comparing budget to actuals, some of the notable variances include: • Personal services were $772,883 under budget and result from various position vacancies. • Supplies were $120,531 under budget and the largest savings of $84,150 was in reduced purchases of snow and ice control salt, differing compared to what was included in the amended budget. • Contractual services are under budget $249,528, of which $46,826 is in the recreation area, and resulting from fewer program offerings and the reduced need for providers. The information technology depai tnient is $107,840 under budget, related to software licensing costs allocated to future years. The police department was $90,841 under budget and results from a reduction in charges for the county-wide emergency dispatch charges. • Reduced travel and training were experienced during 2021 due to the COVID-19 pandemic totaling$104,655. • The operating budget each year includes a provision for Council contingency,which was not used during 2021 and resulted in savings of$156,090. -16- CAPITAL ASSETS AND LONG-TERM DEBT Capital Assets—The City's investment in capital assets for its governmental and business-type activities as of December 31, 2021 amounts to $234,281,513 (net of accumulated depreciation). This investment in capital assets includes land and land improvements, construction in progress, buildings, other improvements, furniture and equipment, and infrastructure. The total increase in the City's investment in capital assets for the current fiscal year was $2,552,921, or approximately 1.1 percent. Total depreciation charged in 2021 was $12,214,940. City of Apple Valley's Capital Assets Table 3 Capital Assets Governmental Activities Business-Type Activities Total 2021 2020 2021 2020 2021 2020 Capital assets Land and land improvements $ 4,581,173 $ 4,581,173 $ 7,124,431 $ 7,067,880 $ 11,705,604 $ 11,649,053 Construction in progress 5,554,949 449,423 2,878,988 1,675,843 8,433,937 2,125,266 Buildings 38,785,975 38,221,886 24,940,582 24,856,853 63,726,557 63,078,739 Other improvements 26,591,738 26,121,811 177,748,289 174,533,599 204,340,027 200,655,410 Furniture and equipment 21,606,330 21,376,299 7,110,502 6,983,592 28,716,832 28,359,891 Infrastructure 139,466,204 137,275,251 — — 139,466,204 137,275,251 Less accumulated depreciation (122,921,501) (116,251,044) (99,186,147) (95,163,974) (222,107,648) (211,415,018) Total capital assets, net of depreciation $ 113,664,868 $ 111,774,799 $ 120,616,645 $ 119,953,793 $ 234,281,513 $ 231,728,592 Major capital asset additions during the current year included the following: • Street and improvement projects totaling approximately $7.2 million, including the following significant reconstruction projects; Pilot Knob and 155th and 157th intersection improvements, street reconstruction in the Cimarron area,as well as microsurfacing street preservation projects. • Various building and facility improvements were completed, including the construction of new pickleball courts,roof replacement at the Johnny Cake Activity Center, and flooring replacements at the community and senior centers. • Water, sanitary, and storm sewer utility improvements in new and existing subdivisions were completed in conjunction with the 2021 street improvement areas, totaling approximately $2,018,000. The completion of the Longridge Reservoir Rehabilitation project, along with storm water pond improvements,totaled$485,000 at the Redwood Park and Erickson Park Ponds. • Equipment additions totaled approximately $942,000. This includes $829,000 of additions in governmental activities, primarily related to vehicle and equipment replacements. It also includes approximately$113,000 of additions in business-type activities,primarily related to new vehicles. Additional information on the City's capital assets can be found in Note 4 of the notes to basic financial statements. -17- Long-Term Debt—At the end of the current fiscal year, the City had total long-term debt outstanding of $30,478,800. Of this amount, $25,453,732 is backed by the full faith and credit of the City. Of this total, property taxes are the primary source of repayment for the general obligation bonds noted below, in the amount of$15,785,000. The general obligation improvement bonds in the amount of$120,000, is special assessment debt, for which the City is liable in the event of default by the property owners subject to the assessment. The revenue bonds and revenue notes have the full faith and credit backing of the City, with enterprise fund revenues being the primary source of repayment, and the capital lease is backed by the revenues of the Municipal Golf Course Enterprise Fund. City of Apple Valley's Long-Term Debt Table 4 Long-Term Debt Governmental Activities Business-Type Activities Total 2021 2020 2021 2020 2021 2020 General obligation bonds $15,785,000 $10,705,000 $ — $ — $15,785,000 $10,705,000 General obligation improvement bonds 120,000 240,000 — — 120,000 240,000 General obligation revenue bonds — — 6,405,000 7,285,000 6,405,000 7,285,000 General obligation revenue notes — — 3,143,732 3,578,330 3,143,732 3,578,330 Subtotal bonded debt 15,905,000 10,945,000 9,548,732 10,863,330 25,453,732 21,808,330 Capital lease — — 247,029 177,964 247,029 177,964 Unamortized premium 512,585 183,515 412,339 125,377 924,924 308,892 Compensated absences 3,334,313 3,320,159 518,802 485,386 3,853,115 3,805,545 Total $19,751,898 $14,448,674 $10,726,902 $11,652,057 $30,478,800 $26,100,731 The City's total bonded debt increased by $3,645,402 during 2021, related to two bond issues during the year. The City issued 2021A G.O. Refunding Bonds to refund the 2014A G.O. Bonds and 2021B G.O. Capital Improvement Bonds for various improvement projects for municipal facilities. The City maintains an "Aaa" rating from Moody's and "AAA" from Standard & Poor's on all of its general obligation debt. State statutes limit the amount of general obligation debt a governmental entity may issue to 3 percent of its total market valuation. A complete calculation of the City's legal debt margin can be found in the statistical section of this report. Additional information on the City's long-term debt can be found in Note 5 of the notes to basic financial statements. ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES The City's budget, along with the 5-year Capital Improvement Plan, is an important part of the City's public process. The combination of these documents provides the framework that allows the City to address needed maintenance and provide for the growth and demands for service. Through innovation and efficiencies, the City continues to provide quality services that meet or exceed the expectations of our community members. Strong financial stewardship and quality customer service is a hallmark of the City's government and is evidenced by the City's AAA bond rating. -18- Departments successfully managed their expenditures and, as a result, General Fund expenditures were approximately 4 percent below the authorized budget. The City experienced an increase in licenses and permits, due to increases in commercial and multi-family building permit activity. The City will continue to make significant ongoing investments in the Street and Utility Infrastructure Preservation and Reconstruction Program. These factors were considered in preparing the City's budget for the 2022 fiscal year: • Property taxes provide the largest source, approximately 74.0 percent, of the resources needed to support the General Fund activities. Minnesota cities are not subject to levy limits for 2022. • Property values in the City are increasing, as they are in other locations. The increase in the median valued residential property for the 2022 budget year will be approximately 6.0 percent, compared to an increase of 3.0 percent for the 2021 budget year. The preliminary county data for 2023 shows a 16.8 percent increase in the median valued home. • The total property tax levy increased 4.4 percent for 2022. • The taxes paid by the median valued home increased for 2022 to $1,164 from $1,092 in 2021, approximately 6.6 percent. • Contract settlements have been reached with two of the City's three unions through 2023. • A 5.0 percent increase in water and sanitary sewer utility rates was enacted for 2022 to fund operations and the utilities portion of the Street and Utility Infrastructure Preservation. Rates for the storm water utility increased by 10.0 percent to fund additional required storm water improvements and the street light utility rates increased by 3.0 percent. REQUESTS FOR INFORMATION This Annual Comprehensive 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 Office of the Finance Director, City of Apple Valley, 7100— 147th Street West,Apple Valley,Minnesota 55124. -19- GOVERNMENT-WIDE FINANCIAL STATEMENTS CITY OF APPLE VALLEY Statement of Net Position as of December 31,2021 Governmental Business-Type Activities Activities Total Assets Cash and investments $ 73,309,997 $ 16,281,936 $ 89,591,933 Receivables Accounts and interest 825,230 3,682,646 4,507,876 Taxes 1,910,317 - 1,910,317 Special assessments 2,311,635 254,613 2,566,248 Due from other governmental units 4,188,179 226,251 4,414,430 Internal balances 3,028,554 (3,028,554) - Prepaids 533,980 299,468 833,448 Inventory 14,033 1,691,039 1,705,072 Land held for resale 1,877,559 - 1,877,559 Net pension asset 3,939,803 - 3,939,803 Capital assets Not depreciated 10,136,122 10,003,419 20,139,541 Depreciated,net of accumulated depreciation 103,528,746 110,613,226 214,141,972 Total assets 205,604,155 140,024,044 345,628,199 Deferred outflows of resources Pension plan deferments 11,613,815 1,037,091 12,650,906 OPEB plan deferments 319,959 61,719 381,678 Total deferred outflows of resources 11,933,774 1,098,810 13,032,584 Total assets and deferred outflows of resources $ 217,537,929 $ 141,122,854 $ 358,660,783 Liabilities Accrued salaries payable $ 1,105,206 $ 166,177 $ 1,271,383 Accounts payable 2,189,735 780,333 2,970,068 Contracts payable 618,435 323,499 941,934 Interest payable 17,292 9,999 27,291 Due to other governmental units 60,180 209,349 269,529 Claims incurred,but not reported 4,178 - 4,178 Unearned revenue 2,823,629 22,444 2,846,073 Net pension liability Due in more than one year 8,908,624 1,495,938 10,404,562 Total OPEB liability Due within one year 97,427 - 97,427 Due in more than one year 1,823,603 370,549 2,194,152 Long-term debt Due within one year 3,029,600 1,371,486 4,401,086 Due in more than one year 16,722,298 9,355,416 26,077,714 Total long-term debt 19,751,898 10,726,902 30,478,800 Total liabilities 37,400,207 14,105,190 51,505,397 Deferred inflows of resources Pension plan deferments 16,733,043 1,390,060 18,123,103 OPEB plan deferments 488,459 94,218 582,677 Total deferred inflows of resources 17,221,502 1,484,278 18,705,780 Net position Net investment in capital assets 103,338,673 110,408,545 213,747,218 Restricted for Debt service 1,773,592 - 1,773,592 Tax increment financing 3,233,034 - 3,233,034 Economic development 1,412,002 - 1,412,002 Police forfeiture 100,129 - 100,129 Capital acquisition 5,613,808 - 5,613,808 Park dedication 2,576,910 - 2,576,910 Fire relief pension 2,836,506 - 2,836,506 Other purposes 270,703 - 270,703 Unrestricted 41,760,863 15,124,841 56,885,704 Total net position 162,916,220 125,533,386 288,449,606 Total liabilities,deferred inflows of resources,and net position $ 217,537,929 $ 141,122,854 $ 358,660,783 See notes to basic financial statements -20- CITY OF APPLE VALLEY Statement of Activities Year Ended December 31,2021 Program Revenues Operating Capital Charges for Grants and Grants and Functions/Programs Expenses Services Contributions Contributions Governmental activities General government $ 7,491,796 $ 1,870,521 $ 378,722 $ 5,442 Public safety 12,116,115 495,630 943,339 — Public works 9,793,408 3,475,821 — 5,150,235 Parks and recreation 7,425,649 1,815,649 — — Interest and fiscal charges 329,266 — — — Total governmental activities 37,156,234 7,657,621 1,322,061 5,155,677 Business-type activities Municipal liquor 9,886,246 11,129,516 — — Municipal golf course 1,500,829 1,579,699 — — Sports arena 958,195 643,024 — — Water and sewer 10,035,490 12,804,651 — 1,486,153 Storm drainage 2,160,173 2,587,492 — 302,629 Cemetery 196,488 700,732 — — Street light utility 522,752 590,897 — — Total business-type activities 25,260,173 30,036,011 — 1,788,782 Total governmental and business-type activities $ 62,416,407 $ 37,693,632 $ 1,322,061 S 6,944,459 General revenues Property taxes Other taxes Franchise taxes Grants and contributions not restricted to specific programs Other general revenues Investment earnings(losses) Gain on sale of assets Transfers Total general revenues and transfers Change in net position Net position—beginning Net position—ending See notes to basic financial statements -21- Net(Expenses) Revenue and Changes in Net Position Governmental Business-Type Activities Activities Total $ (5,237,111) $ — $ (5,237,111) (10,677,146) — (10,677,146) (1,167,352) — (1,167,352) (5,610,000) — (5,610,000) (329,266) — (329,266) (23,020,875) — (23,020,875) — 1,243,270 1,243,270 78,870 78,870 — (315,171) (315,171) 4,255,314 4,255,314 — 729,948 729,948 504,244 504,244 — 68,145 68,145 6,564,620 6,564,620 (23,020,875) 6,564,620 (16,456,255) 29,584,921 121,000 29,705,921 138,386 — 138,386 1,282,491 — 1,282,491 109,083 — 109,083 213,783 — 213,783 (385,982) (124,086) (510,068) 203,160 198,528 401,688 2,126,000 (2,126,000) — 33,271,842 (1,930,558) 31,341,284 10,250,967 4,634,062 14,885,029 152,665,253 120,899,324 273,564,577 $ 162,916,220 $ 125,533,386 $ 288,449,606 -22- THIS PAGE INTENTIONALLY LEFT BLANK FUND FINANCIAL STATEMENTS THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Balance Sheet Governmental Funds as of December 31,2021 Special Revenue Debt Service Americam General Rescue Closed Bond Fund Plan Act Issues (1000) (2110) (3205) Assets Cash and investments $ 18,794,098 $ 2,823,629 $ 8,324,230 Receivables Accounts 249,055 — — Taxes 1,910,317 — — Special assessments Current 3,050 — 366,920 Delinquent 186 — 228,611 Deferred — — 1,441,189 Interest 398,130 — — Due from other governmental units 96,610 — — Due from other funds — — — Advances to other funds — — 621,230 Prepaids 253,406 — — Inventory 14,033 — — Land held for resale — — 1,877,559 Total assets $ 21,718,885 $ 2,823,629 $ 12,859,739 Liabilities Accrued salaries payable $ 1,092,555 $ — $ — Accounts payable 271,547 — 11,750 Contracts payable 121,661 — — Due to other governmental units 60,182 — — Due to other funds — — — Advances from other funds — — — Unearned revenue — 2,823,629 Total liabilities 1,545,945 2,823,629 11,750 Deferred inflows of resources Unavailable revenue—property taxes 283,284 — — Unavailable revenue—state aids — — — Unavailable revenue—special assessments 3,236 — 2,036,719 Total deferred inflows of resources 286,520 — 2,036,719 Fund balances(deficit) Nonspendable 267,439 — — Restricted — — — Committed 731,900 — — Assigned — — 10,811,270 Unassigned 18,887,081 — — Total fund balances(deficit) 19,886,420 — 10,811,270 Total liabilities,deferred inflows of resources,and fund balances $ 21,718,885 $ 2,823,629 $ 12,859,739 See notes to basic financial statements -23- Capital Projects Future Road Construction Capital Nonmajor Total Improvements Projects Projects Governmental Governmental (2025) (4500) (4930) Funds Funds $ - $ 528,387 $ 10,832,870 $ 27,564,271 $ 68,867,485 177,216 426,271 1,910,317 28,336 - - 130,000 528,306 - - - - 228,797 113,343 - - - 1,554,532 - - - 829 398,959 3,952,457 - - 139,112 4,188,179 - - 3,918,275 - 3,918,275 - - 2,716,543 - 3,337,773 - - - - 253,406 - - - - 14,033 - - - - 1,877,559 $ 4,094,136 $ 528,387 $ 17,467,688 $ 28,011,428 $ 87,503,892 $ - $ - $ - $ 12,651 $ 1,105,206 347,217 939,627 71,902 445,552 2,087,595 305,210 110,399 - 81,165 618,435 (12) 60,170 3,875,258 - - 43,017 3,918,275 621,230 621,230 2,823,629 4,527,685 1,050,026 71,902 1,203,603 11,234,540 283,284 935,162 - - - 935,162 141,679 - - 130,000 2,311,634 1,076,841 - - 130,000 3,530,080 267,439 20,958,860 20,958,860 731,900 17,395,786 5,954,558 34,161,614 (1,510,390) (521,639) - (235,593) 16,619,459 (1,510,390) (521,639) 17,395,786 26,677,825 72,739,272 $ 4,094,136 $ 528,387 $ 17,467,688 $ 28,011,428 $ 87,503,892 -24- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Reconciliation of the Balance Sheet to the Statement of Net Position Governmental Funds as of December 31,2021 Total fund balances—governmental funds $ 72,739,272 Amounts reported for governmental activities in the Statement of Net Position are different because: Capital assets used in governmental activities are not current financial resources and, therefore, are not reported as assets in governmental funds. Cost of capital assets 221,279,376 Less accumulated depreciation (113,924,283) Net pension assets are included in net position, but are excluded from fund balances because they do not represent financial resources. 3,939,803 Long-term liabilities are not payable with current financial resources and, therefore, are not reported in governmental funds. Bonds payable (15,905,000) Total OPEB liability (1,921,030) Net pension liability (8,908,624) Due to availability, certain revenues are not recognized under the governmental fund statements until received; however, under full accrual in the government-wide Statement of Activities, revenues are recorded when earned regardless of when received. 3,530,080 Accrued interest payable is included in net position, but is excluded from fund balances until due and payable. (17,292) Internal service funds are used by management to charge certain costs to individual funds. The assets and liabilities of the internal service funds are included in governmental activities in the Statement of Net Position. Internal service fund balances included in governmental activities 7,592,220 Add internal services balances allocated to business-type activities 312,011 Governmental funds report debt premiums as other financing sources at the time of issuance. Premiums are reported as liabilities in the Statement of Net Position. (512,585) Governmental funds do not report certain long-term amounts related to pensions and OPEB that are included in net position. Deferred outflows of resources—pension plan deferments 11,613,815 Deferred outflows of resources—OPEB plan deferments 319,959 Deferred inflows of resources—pension plan deferments (16,733,043) Deferred inflows of resources—OPEB plan deferments (488,459) Total net position—governmental activities $ 162,916,220 See notes to basic financial statements -25- CITY OF APPLE VALLEY Statement of Revenue,Expenditures,and Changes in Fund Balances Governmental Funds as of December 31,2021 Special Revenue Debt Service American General Rescue Closed Bond Fund Plan Act Issues (1000) (2110) (3205) Revenue Taxes $ 27,227,192Other taxes 57,512 —Franchise taxes 356,500 — — Special assessments 5,442 — 3,451,521 Licenses and permits 2,626,496 Intergovernmental 1,006,547 — — Charges for services 2,940,609 — — Fines and forfeits 193,785 — — Investment earnings(losses) (136,601) — 14,534 Other 971,052 — — Total revenue 35,248,534 — 3,466,055 Expenditures Current General government 5,854,101 — — Public safety 14,124,137 — — Public works 5,134,858 — — Parks and recreation 5,783,177 — — Capital outlay 114,555 — — Debt service Principal — — — Interest and fiscal charges — — 1,000 Total expenditures 31,010,828 1,000 Excess(deficiency)of revenue over expenditures 4,237,706 — 3,465,055 Other financing sources(uses) Transfers in 1,426,000 — — Transfers(out) (5,021,000) — (3,672,966) Sale of capital assets 55,751 — — Bonds issued — — — Premium on debt issued — — — Total other financing sources(uses) (3,539,249) — (3,672,966) Net change in fund balances 698,457 — (207,911) Fund balances(deficit) Beginning of year 19,187,963 — 11,019,181 End of year $ 19,886,420 $ — $ 10,811,270 See notes to basic financial statements -26- Capital Projects Future Road Construction Capital Nonmajor Total Improvements Projects Projects Governmental Governmental (2025) (4500) (4930) Funds Funds $ — $ — $ — $ 2,278,906 $ 29,506,098 80,874 138,386 — — — 925,991 1,282,491 37,687 — — 130,000 3,624,650 — — — — 2,626,496 573,239 — — 532,195 2,111,981 — — — — 2,940,609 193,785 — (5,742) (97,579) (133,615) (359,003) (234,223) 90,650 672,223 1,499,702 610,926 (239,965) (6,929) 4,486,574 43,565,195 — — — 1,354,078 7,208,179 46,563 14,170,700 216,291 5,351,149 426,201 6,209,378 3,808,072 3,189,106 1,500 1,805,569 8,918,802 1,025,000 1,025,000 374,349 375,349 3,808,072 3,189,106 1,500 5,248,051 43,258,557 (3,197,146) (3,429,071) (8,429) (761,477) 306,638 4,076,500 3,672,966 1,150,000 1,656,021 11,981,487 (930,500) (231,021) (9,855,487) 4,500 60,251 5,985,000 5,985,000 383,036 383,036 4,076,500 3,672,966 219,500 7,797,536 8,554,287 879,354 243,895 211,071 7,036,059 8,860,925 (2,389,744) (765,534) 17,184,715 19,641,766 63,878,347 $ (1,510,390) $ (521,639) $ 17,395,786 $ 26,677,825 $ 72,739,272 -27- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Reconciliation of the Statement of Revenue,Expenditures,and Changes in Fund Balances to the Statement of Activities Governmental Funds Year Ended December 31,2021 Total net change in fund balances—governmental funds $ 8,860,925 Amounts reported for governmental activities in the Statement of Activities are different because: Capital outlays are reported in governmental funds as expenditures;however,in the Statement of Activities the cost of those assets is allocated over the estimated useful lives as depreciation expense. Capital outlay 8,381,079 Capital contributions 281,461 Depreciation expense (6,315,336) Disposal of capital assets (11,800) Net pension assets are only recorded in the government-wide financial statements as they are not current financial resources to governmental funds. 1,460,683 The amount of debt issued is reported in the governmental funds as a source of financing. Debt obligations are not revenues in the Statement of Activities,but rather constitute long-term liabilities. Repayment of long-term debt does not affect the change in net position;however,it reduces fund balances. (5,985,000) Repayment of long-term liabilities is an expenditure in the governmental funds,but the repayment reduces long• term liabilities in the Statement of Net Position. 1,025,000 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. (7,883) Governmental funds report debt issuance premiums as other financing sources at the time of issuance. Premiums are reported as liabilities in the Statement of Net Position. (329,070) Certain revenues are recognized as soon as they are earned in the Statement of Activities;however,under the modified accrual basis of accounting,certain revenues cannot be recognized until they are available to liquidate liabilities of the current period. 1,187,748 Internal service funds are used by management to charge certain costs to individual funds. The net revenue of certain activities of internal service funds is reported with governmental activities in the government-wide financial statements. Internal service fund activity included in governmental activities 126,647 Add back internal service fund activity allocated to business-type activities 22,604 Governmental funds do not report long-term amounts related to pensions and OPEB that are included in the change in net position. Net pension liability 5,033,566 Total OPEB liability (192,193) Deferred outflows of resources—pension plan deferments 6,551,675 Deferred outflows of resources—OPEB plan deferments 61,638 Deferred inflows of resources—pension plan deferments (9,976,868) Deferred inflows of resources—OPEB plan deferments 76,091 Change in net position—governmental activities $ 10,250,967 See notes to basic financial statements -28- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Statement of Revenue,Expenditures,and Changes in Fund Balances General Fund-Budget and Actual Year Ended December 31,2021 Budgeted Amounts Over(Under) Original Final Actual Budget Revenue Taxes $ 27,308,336 $ 27,308,336 $ 27,227,192 $ (81,144) Other taxes 96,700 96,700 57,512 (39,188) Franchise taxes 565,000 565,000 356,500 (208,500) Special assessments 2,000 2,000 5,442 3,442 Licenses and permits 1,297,090 1,297,090 2,626,496 1,329,406 Intergovernmental 874,400 874,400 1,006,547 132,147 Charges for services 3,342,210 3,342,210 2,940,609 (401,601) Fines and forfeits 295,400 295,400 193,785 (101,615) Investment earnings(losses) 205,000 205,000 (136,601) (341,601) Other 896,375 896,375 971,052 74,677 Total revenue 34,882,511 34,882,511 35,248,534 366,023 Expenditures Current General government 6,197,858 6,260,858 5,854,101 (406,757) Public safety 14,352,397 14,255,397 14,124,137 (131,260) Public works 5,768,886 5,765,086 5,134,858 (630,228) Parks and recreation 5,919,670 5,979,270 5,783,177 (196,093) Capital outlay General government 184,000 45,000 90,907 45,907 Public safety - 15,000 18,158 3,158 Public works 48,700 30,600 5,490 (25,110) Total expenditures 32,471,511 32,351,211 31,010,828 (1,340,383) Excess of revenue over expenditures 2,411,000 2,531,300 4,237,706 1,706,406 Other financing sources(uses) Sale of capital assets 24,000 24,000 55,751 31,751 Transfers in 1,427,000 1,427,000 1,426,000 (1,000) Transfers(out) (3,862,000) (3,871,000) (5,021,000) (1,150,000) Total other financing sources(uses) (2,411,000) (2,420,000) (3,539,249) (1,119,249) Net change in fund balances $ - $ 111,300 698,457 $ 587,157 Fund balances Beginning of year 19,187,963 End of year $ 19,886,420 See notes to basic financial statements -29- CITY OF APPLE VALLEY Statement of Net Position Proprietary Funds as of December 31,2021 Business-Type Activities-Enterprise Funds Municipal Municipal Sports Water and Liquor Golf Course Arena Sewer (5000,5030) (5100) (5200) (5300,5400) Current assets Cash and investments $ 3,401,667 $ - $ - $ 10,504,355 Receivables Special assessments Current - - - 219,808 Delinquent - - - 14,288 Accounts 1,482 1,821 60,003 2,820,519 Due from other governmental units - - 221,617 - Due from other funds - - - 2,067,610 Prepaids 15,352 1,233 605 282,278 Inventory 1,584,536 36,897 - 69,606 Total current assets 5,003,037 39,951 282,225 15,978,464 Noncurrent assets Deferred special assessment receivable - - - 11,710 Advance to other funds - - - 25,843 Capital assets Land and land improvements 1,177,683 991,179 2,000 2,149,379 Construction in progress - 18,500 - 1,348,584 Buildings 3,828,651 3,190,504 6,140,823 11,780,603 Other improvements 87,149 689,963 109,420 118,664,048 Furniture and equipment 362,676 1,454,688 374,698 3,933,051 Less accumulated depreciation (2,227,354) (2,159,434) (3,501,041) (64,333,725) Total capital assets(net of accumulated depreciation) 3,228,805 4,185,400 3,125,900 73,541,940 Total noncurrent assets 3,228,805 4,185,400 3,125,900 73,579,493 Total assets 8,231,842 4,225,351 3,408,125 89,557,957 Deferred outflows of resources Pension plan deferments 208,795 130,325 68,375 543,325 OPEB plan deferments 12,863 7,863 5,191 34,466 Total deferred outflows of resources 221,658 138,188 73,566 577,791 Total assets and deferred outflows of resources $ 8,453,500 $ 4,363,539 $ 3,481,691 $ 90,135,748 See notes to basic financial statements -30- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ 1,629,865 $ 462,557 $ 283,492 $ 16,281,936 $ 4,442,512 5,015 — — 224,823 — 14,288 — 649,797 — 149,024 3,682,646 — 4,062 — 572 226,251 — 2,067,610 — 299,468 280,574 1,691,039 — 2,288,739 462,557 433,088 24,488,061 4,723,086 3,792 — — 15,502 — 25,843 — 2,290,630 513,560 — 7,124,431 — 864,433 647,471 — 2,878,988 — 24,940,581 — 56,445,594 1,752,115 — 177,748,289 — 985,389 7,110,502 15,306,993 (26,514,603) (449,989) — (99,186,146) (8,997,218) 34,071,443 2,463,157 — 120,616,645 6,309,775 34,075,235 2,463,157 — 120,657,990 6,309,775 36,363,974 2,925,714 433,088 145,146,051 11,032,861 86,271 — — 1,037,091 — 1,336 — — 61,719 — 87,607 — — 1,098,810 — $ 36,451,581 $ 2,925,714 $ 433,088 $ 146,244,861 $ 11,032,861 -31- (continued) CITY OF APPLE VALLEY Statement of Net Position Proprietary Funds(continued) as of December 31,2021 Business-Type Activities-Enterprise Funds Municipal Municipal Sports Water and Liquor Golf Course Arena Sewer (5000,5030) (5100) (5200) (5300,5400) Current liabilities Accrued salaries payable $ 52,254 $ 18,102 $ 14,828 $ 71,935 Accounts payable 596,656 13,242 (4,208) 91,098 Contracts payable - - - 202,667 Interest payable - - - 9,245 Due to other governmental units 109,502 951 146 90,323 Claims payable - - - - Due to other funds - 1,836,822 230,788 - Unearned revenue 22,444 - - Accrued compensated absences 50,700 25,500 19,300 133,600 Capital lease payable - 109,050 - - Revenue note payable - - - 447,536 Bonds payable - - - 395,000 Total current liabilities 809,112 2,026,111 260,854 1,441,404 Noncurrent liabilities Accrued compensated absences 81,088 50,004 15,640 142,117 Total OPEB liability 77,226 47,207 31,165 206,930 Net pension liability 301,173 187,985 98,626 783,713 Advance from other fund - 1,722,380 1,020,006 - Capital lease payable - 137,979 - - Revenue note payable - - - 2,696,196 Bonds payable - - - 5,520,662 Total noncurrent liabilities 459,487 2,145,555 1,165,437 9,349,618 Total liabilities 1,268,599 4,171,666 1,426,291 10,791,022 Deferred inflows of resources Pension plan deferments 279,857 174,680 91,646 728,244 OPEB plan deferments 19,636 12,003 7,924 52,616 Total deferred inflows of resources 299,493 186,683 99,570 780,860 Net position Net investment in capital assets 3,228,805 3,938,371 3,125,900 64,482,546 Unrestricted 3,656,603 (3,933,181) (1,170,070) 14,081,320 Total net position 6,885,408 5,190 1,955,830 78,563,866 Total liabilities,deferred inflows of resources,and net position $ 8,453,500 $ 4,363,539 $ 3,481,691 $ 90,135,748 See notes to basic financial statements -32- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ 9,058 $ - $ - $ 166,177 $ - 67,354 3,551 12,640 780,333 102,140 87,929 32,903 - 323,499 - 754 - - 9,999 - 8,427 209,349 10 - - - - 4,178 2,067,610 - 22,444 800 229,900 1,889,600 109,050 - 447,536 - 190,000 - - 585,000 - 364,322 36,454 12,640 4,950,897 1,995,928 53 288,902 1,444,713 8,021 - - 370,549 - 124,441 - - 1,495,938 - 2,742,386 - 137,979 - 2,696,196 - 711,677 - - 6,232,339 - 844,192 13,964,289 1,444,713 1,208,514 36,454 12,640 18,915,186 3,440,641 115,633 - 1,390,060 - 2,039 - - 94,218 - 117,672 - - 1,484,278 - 33,169,766 2,463,157 - 110,408,545 6,309,775 1,955,629 426,103 420,448 15,436,852 1,282,445 35,125,395 2,889,260 420,448 125,845,397 7,592,220 $ 36,451,581 $ 2,925,714 $ 433,088 $ 146,244,861 $ 11,032,861 Total net position-enterprise funds $ 125,845,397 Adjustment to reflect the consolidation of internal service fund activity related to enterprise funds (312,011) Net position-business-type activities $ 125,533,386 -33- CITY OF APPLE VALLEY Statement of Revenue,Expenses,and Changes in Net Position Proprietary Funds Year Ended December 31,2021 Business-Type Activities-Enterprise Funds Municipal Municipal Sports Water and Liquor Golf Course Arena Sewer (5000,5030) (5100) (5200) (5300,5400) Operating revenue Sales and rentals $ 11,128,773 $ 1,579,236 $ 642,781 $ - Charges for services - - - 12,795,642 Total operating revenue 11,128,773 1,579,236 642,781 12,795,642 Cost of goods sold 7,993,503 163,664 - - Gross profit 3,135,270 1,415,572 642,781 12,795,642 Operating expenses Personal services 1,103,540 782,207 321,110 1,686,935 Contractual services 38,874 70,583 21,563 323,079 Other charges 431,444 44,295 20,834 902,207 Supplies and repairs 39,180 160,538 80,926 330,507 Insurance 69,200 19,000 28,600 260,200 Utilities 53,924 56,690 171,161 468,146 Depreciation 151,561 188,963 312,479 2,787,957 Sewer charges - - - 3,100,015 Total operating expenses 1,887,723 1,322,276 956,673 9,859,046 Operating income(loss) 1,247,547 93,296 (313,892) 2,936,596 Nonoperating revenue(expense) Taxes - - 121,000 - Investment earnings(losses) (23,208) - - (85,083) Other income 743 463 243 9,009 Gain(loss)on sale of capital assets 4,230 137,500 35,000 61,569 Interest expense - (12,223) - (164,726) Total nonoperating revenue(expense) (18,235) 125,740 156,243 (179,231) Income(loss)before capital contributions and transfers 1,229,312 219,036 (157,649) 2,757,365 Capital contributions - - - 798,433 Capital contributions-connection fees - - - 687,720 Transfers in - - - - Transfers(out) (1,680,000) - - (746,000) Change in net position (450,688) 219,036 (157,649) 3,497,518 Net position Beginning of year 7,336,096 (213,846) 2,113,479 75,066,348 End of year $ 6,885,408 $ 5,190 $ 1,955,830 $ 78,563,866 See notes to basic financial statements -34- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ - $ - $ - $ 13,350,790 $ - 2,584,937 382,162 590,897 16,353,638 3,591,980 2,584,937 382,162 590,897 29,704,428 3,591,980 8,157,167 - 2,584,937 382,162 590,897 21,547,261 3,591,980 229,078 5,815 3,174 4,131,859 1,221,952 243,970 36,908 44,786 779,763 24,893 395,006 58,553 8,242 1,860,581 1,127,083 52,374 6,212 5,799 675,536 - 21,000 4,770 21,500 424,270 - 41,019 1,567 439,251 1,231,758 - 1,156,846 82,663 - 4,680,469 1,219,135 3,100,015 - 2,139,293 196,488 522,752 16,884,251 3,593,063 445,644 185,674 68,145 4,663,010 (1,083) 121,000 - (10,796) (3,211) (1,788) (124,086) (26,979) 2,555 318,570 - 331,583 - (39,771) - - 198,528 154,709 (19,202) - - (196,151) - (67,214) 315,359 (1,788) 330,874 127,730 378,430 501,033 66,357 4,993,884 126,647 230,101 - - 1,028,534 - 72,528 - - 760,248 - 300,000 - - 300,000 - (2,426,000) - 981,059 501,033 66,357 4,656,666 126,647 34,144,336 2,388,227 354,091 121,188,731 7,465,573 $ 35,125,395 $ 2,889,260 $ 420,448 $ 125,845,397 $ 7,592,220 Change in net position-enterprise funds $ 4,656,666 Adjustment to reflect the consolidation of internal service fund activities related to the enterprise funds (22,604) Change in net position-business-type activities $ 4,634,062 -35- CITY OF APPLE VALLEY Statement of Cash Flows Proprietary Funds Year Ended December 31,2021 Business-Type Activities-Enterprise Funds Municipal Municipal Sports Water and Liquor Golf Course Arena Sewer (5000,5030) (5100) (5200) (5300,5400) Cash flows from operating activities Cash received from customers $ 11,128,034 $ 1,586,714 $ 617,098 $ 12,657,202 Cash receipts on interfund services provided - - - - Cash payments to suppliers (8,479,344) (508,613) (352,285) (5,684,602) Cash payments to employees for services (1,123,313) (779,472) (361,533) (1,814,628) Net cash flows from operating activities 1,525,377 298,629 (96,720) 5,157,972 Cash flows from capital and related financing activities Acquisition and construction of capital assets (64,479) (304,510) (149,195) (2,134,204) Capital contributions-connection fees received - - - 687,720 Proceeds from sale of capital assets 4,230 137,500 35,000 67,541 Proceeds from issuance of debt - 167,010 - 6,379,051 Payment on debt - (97,945) - (7,079,598) Interest paid - (12,223) - (311,685) Net cash flows from capital and related financing activities (60,249) (110,168) (114,195) (2,391,175) Cash flows from investing activities Interest received(paid)on investments (23,208) - - (85,083) Cash flows from noncapital financing activities Taxes - - 121,000 - Cash received from other funds - - 230,788 101,546 Cash paid to other funds - (191,461) (140,873) - Transfers in - - - - Transfers(out) (1,680,000) - - (746,000) Net cash flows from noncapital fmancing activities (1,680,000) (191,461) 210,915 (644,454) Net increase(decrease)in cash and cash equivalents (238,080) (3,000) - 2,037,260 Cash and cash equivalents Beginning of year 3,639,747 3,000 - 8,467,095 End of year $ 3,401,667 $ - $ - $ 10,504,355 Reconciliation of operating income(loss)to net cash flows from operating activities Operating income(loss) $ 1,247,547 $ 93,296 $ (313,892) $ 2,936,596 Adjustments to reconcile operating income(loss)to net cash flows from operating activities Depreciation 151,561 188,963 312,479 2,787,957 Other revenue 743 463 243 9,009 Change in assets,deferred outflows/inflows of resources,and liabilities Receivables Special assessments - - - (18,289) Accounts (1,482) (778) (3,392) (129,160) Due from other governmental units - - (22,534) - Inventory (39,477) 3,988 - (11,471) Prepaids (570) (800) (605) (280,928) Deferred outflows of resources (177,859) (113,129) (57,335) (461,551) Accounts payable 194,526 2,159 (24,526) 47,377 Contracts payable - - - (94,857) Accrued salaries payable 7,583 2,663 4,371 10,901 Claims payable - - - - Total OPEB liability 9,963 7,463 6,386 28,554 Net pension liability (135,511) (59,407) (63,491) (375,467) Accrued compensated absences 24,458 6,134 (12,203) 16,107 Due to other governmental units (7,698) 810 (4,070) 39,431 Unearned revenue - 7,793 - - Deferred inflows of resources 251,593 159,011 81,849 653,763 Net cash flows from operating activities $ 1,525,377 $ 298,629 $ (96,720) $ 5,157,972 Noncash investing,capital,and financing activities Capital contributions $ - $ - $ - $ 798,433 Net book value of capital asset disposals $ - $ - $ - $ 5,972 Amortization of bond premium(discount) $ - $ - $ - $ 144,753 Capital asset purchases on account $ - $ - $ - $ - See notes to basic financial statements -36- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ 2,549,190 $ 700,732 $ 586,055 $ 29,825,025 $ - 3,591,980 (658,135) (76,332) (556,437) (16,315,748) (2,185,782) (245,219) (5,953) (3,174) (4,333,292) (180,230) 1,645,836 618,447 26,444 9,175,985 1,225,968 (1,095,151) (612,991) - (4,360,530) (732,120) 72,528 - - 760,248 - 244,271 197,096 6,546,061 - (180,000) - - (7,357,543) - (21,688) - - (345,596) - (1,224,311) (612,991) - (4,513,089) (535,024) (10,796) (3,211) (1,788) (124,086) (26,979) 121,000 - 332,334 - (332,334) - 300,000 - - 300,000 - (2,426,000) - 300,000 - - (2,005,000) - 710,729 2,245 24,656 2,533,810 663,965 919,136 460,312 258,836 13,748,126 3,778,547 $ 1,629,865 $ 462,557 $ 283,492 $ 16,281,936 $ 4,442,512 $ 445,644 $ 185,674 $ 68,145 $ 4,663,010 $ (1,083) 1,156,846 82,663 - 4,680,469 1,219,135 2,555 318,570 - 331,583 - 5,016 - - (13,273) - (57,308) - (4,834) (196,954) - 13,990 - (8) (8,552) - (46,960) - (282,903) (15,168) (72,949) - - (882,823) - 37,644 (778) (35,812) 220,590 11,670 66,630 32,456 - 4,229 - 2,602 (138) - 27,982 - (2,750) (414) - - 51,952 - (48,921) - - (682,797) - (1,080) - - 33,416 14,154 (9,040) - (1,047) 18,386 10 7,793 - 104,621 - - 1,250,837 - $ 1,645,836 $ 618,447 $ 26,444 $ 9,175,985 $ 1,225,968 $ 230,101 $ - $ - $ 1,028,534 $ - $ 39,771 $ - $ - $ 45,743 $ 42,385 $ 2,336 $ - $ - $ 147,089 $ - $ - $ - $ - $ - $ 84,067 -37- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Notes to Basic Financial Statements as of December 31,2021 NOTE 1—SIGNIFICANT ACCOUNTING POLICIES A. Organization The City of Apple Valley, Minnesota (the City) is a statutory city governed by an elected mayor and four councilmembers. The accompanying financial statements present the government entities for which the City is considered to be financially accountable. The accounting policies of the City conform to accounting principles generally accepted in the United States of America as applicable to governmental units. The Governmental Accounting Standards Board(GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. B. Reporting Entity As required by accounting principles generally accepted in the United States of America, these financial statements include the City (the primary government) and its component units. Component units are legally separate entities for which the primary government is financially accountable, or for which the exclusion of the component unit would render the financial statements of the primary government misleading. The criteria used to determine if the primary government is financially accountable for a component unit includes whether or not the primary government appoints the voting majority of the potential component unit's board, is able to impose its will on the potential component unit, is in a relationship of financial benefit or burden with the potential component unit, or is fiscally depended upon by the potential component unit. The Apple Valley Economic Development Authority (EDA) was established to provide economic development services to the City. Although a legally separate entity,the Apple Valley EDA is reported as if it were part of the primary government because it provides services exclusively for the City. The Apple Valley EDA governing body is substantially the same as the governing body of the primary government because five of the Apple Valley EDA board members are City Council members and the two other members are appointed by the City Council. Management of the primary government also has operational responsibility for the Apple Valley EDA. The Apple Valley EDA is a blended component unit of the City, with the following funds reported as funds of the City: Economic Development Debt Service Fund and the EDA Operations Special Revenue Fund. The Apple Valley EDA does not issue separate financial statements. C. Government-Wide Financial Statement Presentation The government-wide financial statements (Statement of Net Position and Statement of Activities) display information about the reporting government as a whole. These statements include all of the financial activities of the City. Governmental activities, which are normally supported by taxes and intergovernmental revenues, are reported separately from business-type activities,which significantly rely upon sales,fees,and charges for support. -38- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other internally directed revenues are reported as general revenues. The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes and special assessments are recognized as revenues in the fiscal year for which they are certified for levy. Grants and similar items are recognized when all eligibility requirements imposed by the provider have been met. As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. However, charges between the City's enterprise funds and other functions are not eliminated, as that would distort the direct costs and program revenues reported in those functions. Depreciation expense is included in the direct expenses of each function. Interest on long-term debt is considered an indirect expense and is reported separately on the Statement of Activities. D. Fund Financial Statement Presentation Separate fund financial statements are provided for governmental and proprietary funds. Major individual governmental and enterprise funds are reported as separate columns in the fund financial statements. Aggregated information for the remaining nonmaj or governmental funds is reported in a single column in the fund financial statements. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this basis of accounting, transactions are recorded in the following manner: 1. Revenue Recognition — Revenue is recognized when it becomes measurable and available. "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days after year-end. 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. Grants and similar items are recognized when all eligibility requirements imposed by the provider have been met. Proceeds of long-term debt and acquisitions under capital leases are reported as other financing sources. Major revenue that is susceptible to accrual includes property taxes, special assessments, intergovernmental revenue, charges for services, and interest earned on investments. Major revenue that is not susceptible to accrual includes licenses and permits, fees, and miscellaneous revenue. Such revenue is recorded only when received because it is not measurable until collected. 2. Recording of Expenditures — Expenditures are generally recorded when a liability is incurred, except for principal and interest on long-term debt and other long-term liabilities, which are recognized as expenditures to the extent they have matured. Capital asset acquisitions are reported as capital outlay expenditures in the governmental funds. -39- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Proprietary fund financial statements are reported using the economic resources measurement focus and accrual basis of accounting, similar to the 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 and internal service funds are charges to customers for sales and services. The operating expenses for the enterprise funds and internal service funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses that do not meet this definition are reported as nonoperating revenues and expenses. Aggregated information for the internal service funds is reported in a single column in the proprietary fund financial statements. Because the principal user of the internal services is the City's governmental activities, the financial statements of the internal service funds are consolidated into the governmental column when presented in the government-wide financial statements. The cost of these services is reported in the appropriate functional activity. Description of Funds The City reports the following major governmental funds: General Fund (1000) — This fund is the City's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. American Rescue Plan Act Special Revenue Fund (2110) —This fund accounts for funds received from the American Rescue Plan Act. Closed Bond Issues Debt Service Fund (3205) — This fund accounts for all the closed bond issues that no longer have outstanding bonds. Road Improvements Capital Projects Fund (2025) — This fund accounts for various road improvements. Construction Projects Capital Projects Fund (4500) — This fund accounts for development projects, the costs of which will be recovered through the development process, including specially assessing the benefiting properties. Future Capital Projects Capital Projects Fund (4930) —This fund accounts for funds set aside for future capital improvements. The City reports the following major enterprise funds: Municipal Liquor Fund (5000 and 5030) — This fund accounts for the operations of the City's liquor stores. Municipal Golf Course Fund (5100) — This fund accounts for the operations of the City's golf course. Sports Arena Fund(5200)—This fund accounts for the operations of the City's sports arena. Water and Sewer Fund (5300 and 5400) —This fund accounts for the activities of the City's water and sewer operations. -40- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Storm Drainage Fund (5500 and 5550) — This fund accounts for the activities of the City's storm drainage operations. Cemetery Fund (5600 and 5700) — This fund accounts for the activities of the City's cemetery operations. Street Light Utility Fund (5800) — This fund accounts for the activities of the City's street light operations. Additionally,the City reports the following fund types: Internal Service Funds — Internal service funds account for the financing of goods and services provided to other departments or agencies of the City on a cost-reimbursement basis. The City utilizes a Dental Insurance Internal Service Fund, Benefits/Other Insurance Internal Service Fund, and a Vehicle Equipment Replacement Internal Service Fund in managing city operations. E. Cash and Investments Cash and investments include balances from all funds that are combined and invested to the extent available in various securities as authorized by state law. Earnings from the pooled investments are allocated to the respective funds on the basis of applicable cash balance participation by each fund. The City generally reports investments at fair value. The Minnesota Municipal Money Market (4M)Fund is an external investment pool regulated by Minnesota Statutes that is not registered with the Securities and Exchange Commission(SEC),but follows the same regulatory rules of the SEC. The fair value of the position in the pool is the same as the value of the pool shares, which is based on an amortized cost method that approximates fair value. The 4M Fund is sponsored by the League of Minnesota Cities. For this investment pool, there are no unfunded commitments, redemption frequency is daily, and there is no redemption notice required for the Liquid Class; the redemption notice period is 14 days for the Plus Class. There are no restrictions or limitations on withdrawals from the 4M Fund. The City categorizes its fair value measurements within the fair value hierarchy established by accounting principles generally accepted in the United States of America. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs. Debt securities classified in Level 2 of the fair value hierarchy are valued using a matrix pricing technique. Matrix pricing is used to value securities based on the securities' relationship to benchmark quoted prices. See Note 2 for the City's recurring fair value measurements as of year-end. F. Receivables Utility and miscellaneous accounts receivable are reported at gross. Since the City is generally able to certify delinquent amounts to the county for collection as special assessments, an allowance for uncollectible accounts has been provided on current receivables totaling $7,500. The only receivables not expected to be collected within one year are property taxes and special assessments receivable. Notes receivable are amounts due to the City related to the Village Pointe Plaza project. -41- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) G. Interfund Receivables and Payables In the fund financial statements, activity between funds that is representative of lending or borrowing arrangements is reported as either"due to/from other funds" (current portion) or"advances to/from other funds." All other outstanding balances between funds are reported as "due to/from other funds." Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as "internal balances." H. Land Held for Resale Land held for resale represents various property purchases made by the City with the intent to sell in order to increase the tax base or to attract new businesses. These assets are stated at the lower of cost or acquisition value. I. Property Taxes Property tax levies are set by the City Council in December of each year, and are certified to Dakota County for collection in the following year. In Minnesota, counties act as collection agents for all property taxes. The county spreads the levies over all taxable property. Such taxes become a lien on January 1 and are recorded as receivables by the City on that date. Real property taxes may be paid by taxpayers in two equal installments on May 15 and October 15. Personal property taxes are due in full on May 15. The county provides tax settlements to cities and other taxing districts three times a year; in July, December,and January. Property taxes are recognized as revenue in the year levied in the government-wide financial statements and proprietary fund financial statements. In the governmental fund financial statements, taxes are recognized as revenue when received in cash or within 60 days after year-end. Taxes which remain unpaid on December 31 are classified as delinquent taxes receivable, and are offset by a deferred inflow of resources in the governmental fund financial statements. J. Special Assessments Special assessments represent the financing for public improvements paid for by benefiting property owners. Special assessments are recorded as receivables upon certification to the county. Special assessments are recognized as revenue in the year levied in the government-wide financial statements and proprietary fund financial statements. In the governmental fund financial statements, special assessments are recognized as revenue when received in cash or within 60 days after year-end. Governmental fund special assessments receivable which remain unpaid on December 31 are offset by a deferred inflow of resources in the governmental fund financial statements. K. Prepaids Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both the government-wide and fund financial statements. Prepaid items are reported using the consumption method and recorded as expenditures/expenses at the time of consumption. -42- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) L. Inventories The inventories for the Municipal Golf Course and Municipal Liquor Funds use the average cost valuation method. Inventories of the remaining governmental and proprietary funds are valued at cost using the first-in, first-out valuation method. Inventories are recorded as expenditures or expenses when consumed. M. Capital Assets Capital assets, which include land, land improvements, buildings, other improvements, furniture and equipment, and infrastructure assets (roads, bridges, sidewalks, and similar items) are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Such assets are capitalized at historical cost, or estimated historical cost for assets where actual historical cost is not available. Donated assets are recorded as capital assets at their estimated acquisition value on the date of donation. The City defines capital assets as those with an initial, individual cost of$5,000 or more with an estimated useful life in excess of two years. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Capital assets are recorded in the government-wide and proprietary fund financial statements, but are not reported in the governmental fund financial statements. Capital assets are depreciated using the straight-line method over their estimated useful lives. Land and construction in progress are not depreciated. The estimated useful lives are as follows: Assets Years Buildings 7-40 Improvements other than buildings 5-40 Furniture and equipment 3-50 Infrastructure 25-50 N. Compensated Absences Full-time employees employed by the City after January 1, 1995 are eligible for three to six weeks of annual leave depending on their length of service with the City. Annual leave may not accrue in excess of 800 hours. Upon termination of employment with the City, employees in "good standing" are reimbursed for all accrued and unused annual leave. Employees employed by the City prior to January 1, 1995 were eligible to elect to continue earning sick leave and vacation in lieu of the annual leave option. Those employees who elected not to take the annual leave provisions continue to be eligible to earn 12 days of sick leave and two to four weeks of vacation per year, depending on their length of service with the City. Sick leave may carry forward indefinitely. Upon termination of employment in "good standing," employees with more than 10 years of continuous service shall be paid up to one-third of their accrued and unused sick leave. The maximum amount of vacation that may be accumulated is twice the amount earned in any one year. Upon termination of employment, "good standing" employees shall be paid for their accrued and unused vacation leave. Compensated absences are accrued in governmental fund financial statements only when used or matured prior to year-end, due to employee termination or similar circumstances. Vacation and sick benefits are recorded as expenses and liabilities in proprietary funds when earned. Compensated absences payable in the government-wide Statement of Net Position and the Statement of Net Position — Proprietary Funds include all leave balances accrued, but not yet used by employees,whether or not the employees have terminated employment with the City. -43- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) O. Long-Term Liabilities In the government-wide and proprietary fund financial statements, long-term debt and other long-term obligations are reported as liabilities. Bond premiums and discounts, if material, are deferred and amortized over the life of the bonds using the straight-line method. Bond issuance costs are expensed in the period incurred. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources, while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as expenditures. P. Deferred Outflows/Inflows of Resources In addition to assets and liabilities, statements of financial position or balance sheets will sometimes report separate sections for deferred outflows or inflows of resources. These separate financial statement elements represent a consumption or acquisition of net position that applies to a future period, and so will not be recognized as an outflow of resources (expense/expenditure), or an inflow of financial resources (revenue)until then. The City reports deferred outflows and inflows of resources related to pensions and other post-employment benefits (OPEB) in the government-wide and enterprise funds Statement of Net Position. These deferred outflows and inflows result from differences between expected and actual economic experience, changes in actuarial assumptions, net collective differences between projected and actual investment earnings, changes in proportion, and contributions to the plan subsequent to the measurement date and before the end of the reporting period. These amounts are deferred and amortized as required under pension and OPEB standards. Unavailable revenue, arises only under a modified accrual basis of accounting and, therefore, is only reported in the governmental funds Balance Sheet. The governmental funds report unavailable revenue from three sources: property taxes, state aids, and special assessments. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. Q. State-Wide and Fire Relief Pension Plans For purposes of measuring the net pension liability or asset, deferred outflows/inflows of resources, and pension expense, information about the fiduciary net position of the Public Employees Retirement Association (PERA) and the Apple Valley Fire Relief Association (the Association) and additions to/deductions from the PERA's and the Association's fiduciary net position have been determined on the same basis as they are reported by the PERA and the Association. 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. -44- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) R. Budgets and Budgetary Accounting The City follows these procedures in establishing the budgetary data reflected in the financial statements: 1. In August of each year, city staff submits to the City Council, a proposed operating budget for the year commencing the following January 1. The operating budget includes proposed expenditures and the means of financing them for the upcoming year. 2. Public hearings are conducted to obtain taxpayer comments. 3. The budget is legally enacted through passage of a resolution by the City Council. 4. Budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America. 5. Expenditures may not legally exceed budgeted appropriations at the depai anent level in the General Fund and Fund level in all other funds. No department/fund's budget can be increased without City Council approval. The City Council may authorize transfers of budgeted amounts between departments within the General Fund. Management may amend budgets within a depatliiient level, so long as the total department budget is not changed. 6. Annual appropriated budgets are adopted during the year for the General Fund, Cable TV Special Revenue Fund, and EDA Operations Special Revenue Fund. Annual appropriated budgets are not adopted for debt service funds because effective budgetary control is alternatively achieved through bond indenture provisions. Budgetary control for capital projects funds is accomplished through the use of project controls and formal appropriated budgets are not adopted for some capital projects funds. The City did adopt formal annual appropriated budgets for the Road Improvements, Future Capital Projects, Former City Hall Building, Capital Building, Cable Capital Equipment, and Cable Capital Equipment/PEG Capital Projects Funds. 7. The finance director/treasurer presents monthly reports to the City Council. 8. Budgeted amounts are as originally adopted or as amended by the City Council. Budgeted expenditures lapse at year-end. S. Statement of Cash Flows For purposes of the Statement of Cash Flows,the City considers all highly liquid debt instruments with an original maturity from the time of purchase by the City of three months or less to be cash equivalents. The proprietary fund's portion in the government-wide cash and investment management pool is considered to be cash equivalent. -45- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) T. Net Position and Flow Assumptions In the government-wide and proprietary fund financial statements, net position represents the difference between assets, deferred outflows of resources, liabilities, and deferred inflows of resources. Net position is displayed in three components: • Net Investment in Capital Assets — Consists of capital assets, net of accumulated depreciation, reduced by any outstanding debt attributable to acquire capital assets. • Restricted Net Position —Consists of net position restricted when there are limitations imposed on its use through external restrictions imposed by creditors, grantors, or laws or regulations of other governments. • Unrestricted Net Position—All other elements of net position that do not meet the definition of "restricted"or"net investment in capital assets." The City applies restricted resources first when an expense is incurred for which both restricted and unrestricted resources are available. U. Fund Balance Classifications and Flow Assumptions In the fund financial statements, governmental funds report fund balance in classifications that disclose constraints for which amounts in those funds can be spent. These classifications are as follows: • Nonspendable — Consists of amounts that are not in spendable form, such as prepaid items, inventory, and other long-term assets. • Restricted — Consists of amounts related to externally imposed constraints established by creditors,grantors, or contributors; or constraints imposed by state statutory provisions. • Committed— Consists of internally imposed constraints that are established by resolution of the City Council. Those committed amounts cannot be used for any other purpose unless the City Council removes or changes the specified use by taking the same type of action it employed to previously commit those amounts. • Assigned — Consists of internally imposed constraints. These constraints consist of amounts intended to be used by the City for specific purposes, but do not meet the criteria to be classified as restricted or committed. In governmental funds, assigned amounts represent intended uses established by the governing body itself or by an official to which the governing body delegates the authority. Pursuant to City Council resolution, the city administrator and/or the finance director/treasurer are authorized to establish assignments of fund balance. • Unassigned — The residual classification for the General Fund, which also reflects negative residual amounts in other funds. When both restricted and unrestricted resources are available for use, it is the City's policy to first use restricted resources, then use unrestricted resources as they are needed. When committed, assigned, or unassigned resources are available for use, it is the City's policy to use resources in the following order: 1) committed,2) assigned, and 3)unassigned. -46- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) V. 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; and natural disasters. The City participates in the League of Minnesota Cities Insurance Trust (LMCIT), a public entity risk pool for its general property and casualty, workers' compensation, and other miscellaneous insurance coverage. The LMCIT operates as a common risk management and insurance program for a large number of cities in Minnesota. The City pays an annual premium to the LMCIT for insurance coverage. The LMCIT agreement provides that the trust will be self-sustaining through member premiums and will reinsure through commercial companies for claims in excess of certain limits. The City also carries commercial insurance for certain other risks of loss. Settled claims resulting from these risks did not exceed insurance coverage in any of the past three fiscal years. There were no significant reductions in insurance coverage in 2021. The City uses its Dental Insurance Internal Service Fund to account for and finance its self-insured risk of loss for an employee dental plan. The dental plan is funded by the City, employee contributions, and investment earnings. The claims liability of$4,178 is included in the liabilities of the Dental Insurance Internal Service Fund at December 31, 2021, and is based on the requirement that a liability for claims be reported if information prior to issuance of the financial statements indicates that it is probable that a liability has been incurred on the date of the financial statements and the loss can be reasonably estimated. Changes in the fund's claim liability for the past two years were: Claims Beginning and Changes Claim Ending Balance in Estimates Payments Balance 2020 $ 8,717 $ 172,747 $ 174,536 $ 6,928 2021 $ 6,928 $ 196,777 $ 199,527 $ 4,178 W. Use of Estimates The preparation of financial statements, in conformity with accounting principles generally accepted in the United States of America, requires management to make estimates and assumptions that affect the amounts reported in the financial statements during the reporting period. Actual results could differ from those estimates. -47- NOTE 2—CASH AND INVESTMENTS A. Components of Cash and Investments Cash and investments at year-end consist of the following: Deposits $ 24,158 Investments 89,551,525 Petty cash 16,250 Total $ 89,591,933 Cash and investments are presented in the financial statements as follows: Statement of Net Position Cash and investments $ 89,591,933 B. Deposits In accordance with applicable Minnesota Statutes, the City maintains deposits at depository banks authorized by the City Council, including checking accounts and certificates of deposit. The following is considered the most significant risk associated with deposits: Custodial Credit Risk—In the case of deposits, this is the risk that in the event of a bank failure,the City's deposits may be lost. Minnesota Statutes require that all deposits be protected by federal deposit insurance, corporate surety bond, or collateral. The market value of collateral pledged must equal 110 percent of the deposits not covered by federal deposit insurance or corporate surety bonds. Authorized collateral includes treasury bills, notes, and bonds; issues of U.S. government agencies; general obligations rated"A" or better; revenue obligations rated "AA" or better; irrevocable standard letters of credit issued by the Federal Home Loan Bank; and certificates of deposit. Minnesota Statutes require that securities pledged as collateral be held in safekeeping in a restricted account at the Federal Reserve Bank or in an account at a trust depailiiient of a commercial bank or other financial institution that is not owned or controlled by the financial institution furnishing the collateral. The City has no additional deposit policies addressing custodial credit risk. At year-end, the carrying amount of the City's deposits was $24,158, while the balance on the bank records was $93,587. At December 31, 2021, all deposits were fully covered by federal deposit insurance, surety bonds, or by collateral held by the City's agent in the City's name. -48- NOTE 2—CASH AND INVESTMENTS(CONTINUED) C. Investments The City has the following investments at year-end: Interest Risk— Credit Risk Fair Value Maturity Duration in Years Measurements Less Investment Type Rating Agency Using Than 1 1 to 5 6 to 10 Total U.S.agency securities Aaa Moody's Level2 $ — $ 1,981,310 $ — $ 1,981,310 U.S.agency securities AA S&P Level 2 — 6,204,420 — 6,204,420 State and local bonds AAA S&P Level 2 390,831 8,636,092 1,674,430 10,701,353 State and local bonds A S&P Level 2 842,309 3,574,302 — 4,416,611 State and local bonds AA S&P Level 2 3,895,314 18,629,442 152,324 22,677,080 State and local bonds Aa Moody's Level 2 2,948,902 10,009,129 1,246,065 14,204,096 State and local bonds Aaa Moody's Level 2 300,402 3,066,653 — 3,367,055 State and local bonds A Moody's Level2 — 945,928 446,152 1,392,080 State and local bonds N/R N/A Level 2 — 58,031 — 58,031 Negotiable certificates of deposit N/R N/A Level 2 8,341,437 9,109,997 — 17,451,434 $16,719,195 $62,215,304 $ 3,518,971 82,453,470 Investment pools/mutual funds 4M Fund N/R N/A N/A 1,407,081 First American Government Obligation Fund AAA S&P Level 1 5,690,974 Total investments $89,551,525 N/A—Not Applicable N/R—Not Rated Investments are subject to various risks,the following of which are considered the most significant: Custodial Credit Risk — For investments, this is the risk that in the event of a failure of the counterparty to an investment transaction (typically a broker-dealer), the City would not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The City's investment policy states that the City may not invest in securities that are both uninsured and not registered in the name of the City and are held by either the counterparty or the counterparty's trust department or agent,but not in the name of the City. Credit Risk—This is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. Minnesota Statutes limit the City's investments to direct obligations or obligations guaranteed by the United States or its agencies; shares of investment companies registered under the Federal Investment Company Act of 1940 that receive the highest credit rating, are rated in one of the two highest rating categories by a statistical rating agency, and all of the investments have a final maturity of 13 months or less; general obligations rated"A"or better; revenue obligations rated"AA" or better; general obligations of the Minnesota Housing Finance Agency rated"A" or better; bankers' acceptances of United States banks eligible for purchase by the Federal Reserve System; commercial paper issued by United States corporations or their Canadian subsidiaries,rated of the highest quality category by at least two nationally recognized rating agencies, and maturing in 270 days or less; Guaranteed Investment Contracts guaranteed by a United States commercial bank,domestic branch of a foreign bank, or a United States insurance company, and with a credit quality in one of the top two highest categories; repurchase or reverse purchase 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; that are a primary reporting dealer in U.S. government securities to the Federal Reserve Bank of New York; or certain Minnesota securities broker-dealers. The City's investment policy addresses credit risk by limiting investments to the safest type of securities and using prequalifying brokers/financial institutions. -49- NOTE 2—CASH AND INVESTMENTS(CONTINUED) Concentration Risk — This is the risk associated with investing a significant portion of the City's investment (considered 5.0 percent or more) in the securities of a single issuer, excluding U.S. guaranteed investments (such as treasuries), investment pools, and mutual funds. The City's investment policy states no more than 5.0 percent of the overall portfolio may be invested in the securities of a single issuer, except for the securities of the U.S. government, U.S. government agencies, or an external investment pool. The policy also limits investment holdings for state and local government securities, certificates of deposit, mortgage-backed securities, commercial paper, repurchase agreements, and banker's acceptances to 75, 75,20, 10, 10, and 10 percent,respectively. Interest Rate Risk—This is the risk of potential variability in the fair value of fixed rate investments resulting from changes in interest rates (the longer the period for which an interest rate is fixed, the greater the risk). The City's investment policy states it will not invest in securities maturing more than 10 years from the date of purchase with an overall portfolio weighted average maturity of 3.5 years. NOTE 3—INTERFUND RECEIVABLES,PAYABLES,AND TRANSFERS A. Due To and Due From Other Funds Interfund receivables and payables at year-end were as follows: Due From Other Funds Governmental Enterprise Future Capital Water and Due To Other Funds Projects Sewer Total Governmental Road Improvements $ 3,875,258 $ — $ 3,875,258 Nonmajor funds 43,017 — 43,017 Enterprise Sports Arena — 230,788 230,788 Municipal Golf Course — 1,836,822 1,836,822 Total $ 3,918,275 $ 2,067,610 $ 5,985,885 Interfund borrowing is utilized for cash flow borrowing to eliminate temporary cash balance deficits, due to the timing of projects and the related revenue sources. B. Advance From and Advance To Other Funds Borrowing at year-end was as follows: Advance To Other Funds Governmental Enterprise Closed Bond Future Capital Water and Advance From Other Funds Issues Projects Sewer Total Governmental Nonmajor $ 621,230 $ — $ — $ 621,230 Enterprise Municipal Golf Course — 1,696,537 25,843 1,722,380 Sports Arena — 1,020,006 — 1,020,006 Total $ 621,230 $ 2,716,543 $ 25,843 $ 3,363,616 -50- NOTE 3—INTERFUND RECEIVABLES,PAYABLES,AND TRANSFERS (CONTINUED) The Closed Bond Issues Fund provided an advance, to the TIF District No. 15 Parkside Village Fund, a nonmajor capital projects fund. This advance bears interest at 4.00 percent, and the balance at December 31,2021 is $621,230. The Future Capital Projects Fund provided an advance, to finance the construction of the Valleywood Golf Clubhouse and parking lot improvements, to the Municipal Golf Course Fund, an enterprise fund. This advance bears interest at 0.40 percent, and the balance at December 31,2021 is $1,696,537. The Future Capital Projects Fund provided an advance, to finance the replacement of the refrigeration system at the Apple Valley Sports Arena, to the Sports Arena Fund, an enterprise fund. This advance bears interest at 1.15 percent, and the balance at December 31,2021 is $1,020,006. The Water and Sewer Utility Fund provided an advance, to finance the extension of the sanitary sewer system to the Valleywood Golf Clubhouse, to the Municipal Golf Course Fund, an enterprise fund. This advance bears interest at 5.00 percent, and the balance at December 31,2021 is $25,843. C. Interfund Transfers Transfers In Governmental Proprietary Road Construction Future Capital Transfers Out General Fund Improvements Projects Projects Nonmajor Storm Drainage Total Governmental General Fund $ — $ 3,664,000 $ — $ 1,150,000 $ 207,000 $ — $ 5,021,000 Closed Bond Issues — — 3,672,966 — — — 3,672,966 Future Capital Projects — 412,500 — — 218,000 300,000 930,500 Nonmajor — — — — 231,021 — 231,021 Enterprise Municipal Liquor 680,000 — — — 1,000,000 — 1,680,000 Water and Sewer 746,000 — — — — — 746,000 Total $ 1,426,000 $ 4,076,500 $ 3,672,966 $ 1,150,000 $ 1,656,021 $ 300,000 $ 12,281,487 The General Fund transferred $3,664,000 to the Road Improvements Fund Capital Projects Fund for the budgeted annual support of the infrastructure replacement program. The General Fund transferred $1,150,000 to the Future Capital Projects — Capital Projects Fund at year-end in accordance with the General Fund fund balance policy, which calls for amounts over the unassigned fund balance target of 50.0 percent at year-end to be transferred to the Future Capital Projects—Capital Projects Fund. The General Fund transferred $207,000 to the Capital Building Fund, a nonmajor capital projects fund, for the budgeted annual support of the improvements to governmental buildings. The Closed Bond Issues Fund transferred $3,672,966 to the Construction Projects Capital Projects Fund, to acquire the special assessment receivable balance for a construction project assessed during 2021. The Future Capital Projects—Capital Projects Fund transferred$412,500 to the Road Improvements Fund to fund a portion of the annual infrastructure maintenance program. The Future Capital Projects — Capital Projects Fund transferred $300,000 to the Storm Drainage Utility Fund, an enterprise fund,to fund improvements to the storm pond at the municipal center. The Future Capital Projects—Capital Projects Fund transferred $218,000 to the Capital Building Fund, a nonmajor capital projects fund,to fund improvements at the municipal center. -51- NOTE 3—INTERFUND RECEIVABLES,PAYABLES,AND TRANSFERS (CONTINUED) The Cable Capital Equipment Fund, a nonmajor capital projects fund, transferred $175,568 to the Cable TV Fund, a nonmajor special revenue fund,to fund the City's share of the cable TV programing. The G.O. Equipment Certificates of 2012, a nonmajor debt service fund, transferred $55,453 to the G.O. Closed Bond Issue nonmajor Debt Service Fund to close the G.O. Equipment Certificates of 2012 Debt Service Fund. The Municipal Liquor Fund transferred $680,000 to the General Fund for the budgeted annual support of the General Fund,public safety equipment purchases,and support of park and recreation activities. The Municipal Liquor Fund transferred $1,000,000 to the Valleywood Improvements Fund, a nonmajor Capital Projects Fund, to establish the Valleywood Improvement Fund, which will be used for on-course improvements over the next few years. The Water and Sewer Utility Fund transferred $746,000 to the General Fund for the budgeted annual support of the General Fund. NOTE 4—CAPITAL ASSETS Capital asset activity for the year ended December 31,2021 was as follows: A. Changes in Capital Assets Used in Governmental Activities Transfers and Beginning Completed End of Year Additions Deletions Construction of Year Capital assets,not depreciated Land $ 4,581,173 $ — $ — $ — $ 4,581,173 Construction in progress 449,423 8,368,323 — (3,262,797) 5,554,949 Total capital assets,not depreciated 5,030,596 8,368,323 — (3,262,797) 10,136,122 Capital assets,depreciated Buildings 38,221,886 — — 564,089 38,785,975 Other improvements 26,121,811 — — 469,927 26,591,738 Furniture and equipment 21,376,299 828,943 (656,910) 57,998 21,606,330 Infrastructure 137,275,251 281,461 (261,291) 2,170,783 139,466,204 Total capital assets,depreciated 222,995,247 1,110,404 (918,201) 3,262,797 226,450,247 Less accumulated depreciation on Buildings 16,626,282 1,210,153 — — 17,836,435 Other improvements 13,553,773 937,888 — — 14,491,661 Furniture and equipment 13,924,928 1,453,818 (614,525) — 14,764,221 Infrastructure 72,146,061 3,932,612 (249,489) — 75,829,184 Total accumulated depreciation 116,251,044 7,534,471 (864,014) — 122,921,501 Net capital assets,depreciated 106,744,203 (6,424,067) (54,187) 3,262,797 103,528,746 Total capital assets,net $ 111,774,799 $ 1,944,256 $ (54,187) $ — $ 113,664,868 -52- NOTE 4—CAPITAL ASSETS(CONTINUED) B. Changes in Capital Assets Used in Business-Type Activities Transfers and Beginning Completed End of Year Additions Deletions Construction of Year Capital assets,not depreciated Land $ 7,067,880 $ 56,551 $ — $ — $ 7,124,431 Construction in progress 1,675,843 4,104,609 — (2,901,464) 2,878,988 Total capital assets,not depreciated 8,743,723 4,161,160 — (2,901,464) 10,003,419 Capital assets,depreciated Buildings 24,856,853 — — 83,728 24,940,581 Other improvements 174,533,599 811,241 (259,356) 2,662,805 177,748,289 Furniture and equipment 6,983,592 416,663 (477,433) 187,680 7,110,502 Total capital assets,depreciated 206,374,044 1,227,904 (736,789) 2,934,213 209,799,372 Less accumulated depreciation on Buildings 11,196,704 576,598 — — 11,773,302 Other improvements 79,042,408 3,731,400 (213,613) — 82,560,195 Furniture and equipment 4,924,862 372,471 (477,433) 32,749 4,852,649 Total accumulated depreciation 95,163,974 4,680,469 (691,046) 32,749 99,186,146 Net capital assets,depreciated 111,210,070 (3,452,565) 45,743) 2,901,464 110,613,226 Total capital assets,net $ 119,953,793 $ 708,595 $ (45,743) $ — $ 120,616,645 C. Depreciation Expense by Function Depreciation expense for the year ended December 31,2021 was charged to the following functions: Governmental activities General government $ 481,832 Public safety 264,223 Public works 4,130,668 Parks and recreation 1,438,613 Capital assets held by the City's internal service funds are charged to the various functions based on their usage of the assets 1,219,135 Total depreciation expense—governmental activities $ 7,534,471 Business-type activities Municipal liquor $ 151,561 Municipal golf course 188,963 Sports arena 312,479 Water and sewer 2,787,957 Storm drainage 1,156,846 Cemetery 82,663 Total depreciation expense—business-type activities $ 4,680,469 -53- NOTE 5-LONG-TERM DEBT A. Components of Long-Term Debt Final Balance- Original Issue Interest Rate Maturity End of Year Governmental activities General obligation bonds G.O.Crossover Refunding Bonds 2013A $ 9,000,000 1.75-2.35% 12/15/2031 $ 8,400,000 G.O.Bonds 2015B $ 4,255,000 2.00-2.75% 12/15/2029 1,400,000 G.O.Bonds 2021B Capital Improvement $ 5,985,000 2.00-3.00% 12/15/2041 5,985,000 Total general obligation bonds 15,785,000 General obligation improvement bonds G.O.Improvement Bonds 2012A $ 920,000 2.00% 12/15/2022 120,000 Total governmental activities bonds 15,905,000 Unamortized premium 512,585 Compensated absences 3,334,313 Total governmental activities $ 19,751,898 Business-type activities General obligation revenue bonds G.O.Bonds 2015B $ 1,605,000 2.00-2.75% 12/15/2026 $ 890,000 G.O.Bonds 2021A Refunding 2014A $ 5,945,000 1.00-3.00% 12/15/2033 5,515,000 Total general obligation revenue bonds 6,405,000 General obligation revenue notes G.O.Water Revenue Note 2018A $ 4,000,000 2.95% 06/15/2028 3,143,732 Capital lease 247,029 Unamortized premium 412,339 Compensated absences 518,802 Total business-type activities $ 10,726,902 B. Changes in Long-Term Debt Balance- Balance- Due Within Beginning of Year Additions Deletions End of Year One Year Governmental activities General obligation bonds $ 10,705,000 $ 5,985,000 $ 905,000 $ 15,785,000 $ 1,020,000 General obligation improvement bonds 240,000 - 120,000 120,000 120,000 Unamortized premium 183,515 383,036 53,966 512,585 Compensated absences 3,320,159 1,903,730 1,889,576 3,334,313 1,889,600 Total governmental activities 14,448,674 8,271,766 2,968,542 19,751,898 3,029,600 Business-type activities General obligation revenue bonds 7,285,000 5,945,000 6,825,000 6,405,000 585,000 General obligation revenue notes 3,578,330 - 434,598 3,143,732 447,536 Capital lease 177,964 167,010 97,945 247,029 109,050 Unamortized premium 125,377 434,051 147,089 412,339 - Compensated absences 485,386 270,756 237,340 518,802 229,900 Total business-type activities 11,652,057 6,816,817 7,741,972 10,726,902 1,371,486 Total government-wide $ 26,100,731 $ 15,088,583 $ 10,710,514 $ 30,478,800 $ 4,401,086 -54- NOTE 5-LONG-TERM DEBT (CONTINUED) C. Minimum Debt Payments Minimum annual payments required to retire debt are as follows: Governmental Activities General Obligation Year Ending General Obligation Bonds Improvement Bonds Total December 31, Principal Interest Principal Interest Principal Interest 2022 $ 1,020,000 $ 379,590 $ 120,000 $ 2,400 $ 1,140,000 $ 381,990 2023 1,105,000 324,550 1,105,000 324,550 2024 1,165,000 301,838 1,165,000 301,838 2025 1,210,000 277,325 - - 1,210,000 277,325 2026 1,245,000 253,125 1,245,000 253,125 2027-2031 6,665,000 823,993 - - 6,665,000 823,993 2032-2036 1,605,000 274,500 - - 1,605,000 274,500 2037-2041 1,770,000 107,700 - - 1,770,000 107,700 $ 15,785,000 $ 2,742,621 $ 120,000 $ 2,400 $ 15,905,000 $ 2,745,021 Business-Type Activities General Obligation General Obligation Year Ending Revenue Bonds Revenue Notes Capital Lease Total December 31, Principal Interest Principal Interest Principal Interest Principal Interest 2022 $ 585,000 $ 147,220 $ 447,536 $ 89,464 $ 109,050 $ 11,283 $ 1,141,586 $ 247,967 2023 595,000 131,570 460,836 76,164 52,929 6,070 1,108,765 213,804 2024 610,000 115,620 474,531 62,469 83,212 3,402 1,167,743 181,491 2025 630,000 99,270 488,633 48,367 1,838 66 1,120,471 147,703 2026 555,000 82,370 503,154 33,846 - - 1,058,154 116,216 2027-2031 2,405,000 201,962 769,042 22,595 - - 3,174,042 224,557 2032-2033 1,025,000 20,535 - - - - 1,025,000 20,535 $ 6,405,000 $ 798,547 $ 3,143,732 $ 332,905 $ 247,029 $ 20,821 $ 9,795,761 $ 1,152,273 D. Description of Long-Term Debt • General Obligation Bonds and General Obligation Improvement Bonds - The City issues general obligation(G.O.)bonds to provide financing for street,utility,park, and cemetery project improvements. The City issues G.O. equipment certificates to provide financing for capital equipment. Debt service is covered respectively by special assessments, state aids, general property taxes, and tax increments. G.O. bonds and equipment certificates are direct obligations and pledge the full faith and credit of the City. Equipment certificates are issued as five-year notes with fluctuating debt service payments each year. • General Obligation Revenue Bonds - The City issues revenue bonds to provide financing for its enterprise funds. The City issued G.O. revenue bonds for the water and sewer and storm drainage activity. Debt service is covered through the revenue producing activities of these funds. On April 20, 2021, the District issued $5,945,000 of G.O. Refunding Bonds, Series 2021A. The bonds were issued for the purpose of currently refunding the G.O. Revenue Bonds, Series 2014A. Scheduled future ad valorem lease obligation tax levies will be made to finance the retirement of principal and interest payments on these bonds. This refunding reduced the City's total future debt service payments by$841,985, and resulted in present value savings of$807,164. • General Obligation Revenue Notes -The City issues revenue notes to provide financing for its enterprise funds. The City issued G.O. revenue notes for water and sewer activity. Debt service is covered through the revenue producing activities of these funds. -55- NOTE 5—LONG-TERM DEBT (CONTINUED) • Capital Leases — The City entered into five lease agreements for financing the acquisition of equipment for the municipal golf course. Revenues from the Municipal Golf Course Fund financed these leases. The first lease agreement matures in March 2022 and carries an interest rate of 4.95 percent. As of December 31, 2021, these assets had a capitalized value of $180,010 with accumulated depreciation of$54,650. Upon the occurrence of a default on this lease, lessor may declare the entire balance of the unpaid lease payments for the then current initial term or renewal term immediately due and payable; charge interest on all monies due at the rate of 18.00 percent per year from the date of default until paid; and require lessee to return equipment. The second lease agreement matures in June 2022 and carries an interest rate of 4.75 percent. As of December 31, 2021, these assets had a capitalized value of $74,987 with accumulated depreciation of$26,893. Upon the occurrence of a default on this lease, lessor may declare the entire balance of the unpaid lease payments for the then current initial term or renewal term immediately due and payable; charge interest on all monies due at the rate of 18.00 percent per year from the date of default until paid; and require lessee to return equipment. The third lease agreement matures in March 2023 and carries an interest rate of 5.65 percent. As of December 31, 2021, these assets had a capitalized value of $123,041 with accumulated depreciation of$33,936. Upon the occurrence of a default on this lease, lessor may declare the entire balance of the unpaid lease payments for the then current initial term or renewal term immediately due and payable; charge interest on all monies due at the rate of 18.00 percent per year from the date of default until paid; and require lessee to return equipment. The fourth lease agreement matures in November 2025 and carries an interest rate of 3.50 percent. As of December 31, 2021, these assets had a capitalized value of $10,260 with accumulated depreciation of$984. Upon the occurrence of a default on this lease, the lessor may do any or all of the following: (a) provide written notice to lessee of default, (b) declare due and payable the present value of any and all amounts,which may be then due and payable by lessee to lessor under this lease plus all rent payments remaining through the end of the then current fiscal year, discounted at the higher of 3.00 percent or the lowest rate allowed by law, and (c) require lessee to immediately return the equipment to lessor. The fifth lease agreement matures in December 2024 and carries an interest rate of 3.50 percent. As of December 31, 2021, these assets had a capitalized value of $294,250 with accumulated depreciation of$24,689. Upon the occurrence of a default on this lease, the lessor may do any or all of the following: (a)provide written notice to lessee of default, (b) declare due and payable the present value of any and all amounts, which may be then due and payable by lessee to lessor under this lease plus all rent payments remaining through the end of the then current fiscal year, discounted at the higher of 3.00 percent or the lowest rate allowed by law, and (c) require lessee to immediately return the equipment to lessor. • Compensated Absences —This liability represents vested benefits earned by employees through the end of the year, which will be paid or used in future periods. The Benefits/Other Insurance Internal Service Fund, Municipal Liquor, Municipal Golf Course, Sports Arena, Water and Sewer, and Storm Drainage Funds will be used to liquidate this liability. -56- NOTE 5—LONG-TERM DEBT (CONTINUED) E. Revenue Pledged Revenue Pledged Current Year Percent of Remaining Principal Pledged Use of Total Debt Term of Principal and Interest Revenue Bond Issue Proceeds Type Service Pledge and Interest Paid Received G.O.Bonds 2015B Utility improvements Utility charges 100% 2015-2026 $ 942,037 $ 201,688 $ 2,584,937 G.O.Water Revenue Note 2018A Utility improvements Utility charges 100% 2018-2028 $ 3,476,638 $ 537,000 $ 12,795,642 G.O.Refunding Bonds 2021A Utility improvements Utility charges 100% 2021-2033 $ 6,261,510 $ 522,716 $ 12,795,642 F. Conduit Debt Obligations At times, the City has issued various types of revenue bonds to provide financial assistance to private sector, nonprofit, or governmental entities to finance the acquisition or construction of facilities deemed to be in the public interest. The bonds are secured by the property financed and are payable solely from payments received on the underlying mortgage loans. Upon repayment of the bonds, ownership of the acquired facilities transfers to the private sector entity served by the bond issuance. Neither the City, nor any political subdivision thereof, is obligated in any manner for repayment of the bonds. Accordingly, the bonds are not reported as liabilities in the City's financial statements. As of December 31, 2021, the following conduit debt issues were outstanding: Augustana Care Health Care Revenue Bonds(Augustana Health Care Center Project), Series 2016A $ 14,870,000 Minnesota Senior Living LLC Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016A 62,730,000 Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016B 46,150,000 Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016C 6,320,000 Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016D 20,110,000 Apple Valley Senior Housing Inc. Senior Housing Revenue Refunding Bond,Series 2018 48,140,000 Total conduit debt obligations $ 198,320,000 NOTE 6—JOINT POWERS COMMITMENT On August 25, 2005, the City entered into a joint powers agreement (the Agreement) with the cities of Burnsville, Eagan, Farmington, Hastings, Inver Grove Heights, Lakeville, Mendota Heights, Rosemount, South St. Paul, West St. Paul, and Dakota County, Minnesota, to establish the Dakota Communications Center (DCC), a Minnesota nonprofit corporation. The purpose of the DCC is to engage in the operation and maintenance of a county-wide public safety answering point and communications center for law enforcement, fire, emergency medical services, and other public safety services for the mutual benefit of residents residing in the above mentioned cities and county (members). Pursuant to the Agreement, members are required to provide the DCC their pro rata share of the cost of operations, maintenance, and capital projects. Information regarding the DCC can be obtained by contacting the City of Lakeville, 20195 Holyoke Avenue,Lakeville,Minnesota 55044-9177. -57- NOTE 7—DEFINED BENEFIT PENSION PLANS—STATE-WIDE A. Pension Plan Disclosures The City participates in two state-wide, cost-sharing, multiple-employer defined benefit pension plans administered by the PERA and a single-employer plan administered by the fire relief association. The following is a summary of the net pension asset, net pension liabilities, deferred outflows and inflows of resources, and pension expense reported for these plans as of and for the year ended December 31,2021: Net Net Deferred Deferred Pension Pension Outflows Inflows Pension Pension Plans Asset Liabilities of Resources of Resources Expense PERA—GERF $ — $ 6,619,194 $ 4,588,895 $ 6,150,707 $ (128,340) PERA—PEPFF — 3,785,368 6,901,549 9,708,637 (321,086) Fire Relief 3,939,803 — 1,160,462 2,263,759 (290,926) Total pension plans $ 3,939,803 $ 10,404,562 $ 12,650,906 $ 18,123,103 $ (740,352) The General Fund,Municipal Liquor,Municipal Golf Course, Sports Arena,Water and Sewer, and Storm Drainage Funds will be used to liquidate this liability. B. Plan Descriptions The City participates in the following cost-sharing, multiple-employer defined benefit pension plans administered by the PERA of Minnesota. The PERA's defined benefit pension plans are established and administered in accordance with Minnesota Statutes, Chapters 353 and 356. The PERA's defined benefit pension plans are tax qualified plans under Section 401(a) of the Internal Revenue Code (IRC). 1. General Employees Retirement Fund(GERF) All full-time and certain part-time employees of the City are covered by the GERF. The GERF members belong to the Coordinated Plan. Coordinated Plan members are covered by Social Security. 2. Public Employees Police and Fire Fund(PEPFF) The PEPFF, originally established for police officers and firefighters not covered by a local relief association, now covers all police officers and firefighters hired since 1980. Effective July 1, 1999, the PEPFF also covers police officers and firefighters belonging to local relief associations that elected to merge with and transfer assets and administration to the PERA. -58- NOTE 7—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) C. Benefits Provided The PERA provides retirement, disability, and death benefits. Benefit provisions are established by state statutes 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. 1. GERF Benefits Benefits are based on a member's highest average salary for any five successive years of allowable service, age, and years of credit at termination of service. Two methods are used to compute benefits for the PERA's Coordinated Plan members. Members hired prior to July 1, 1989, receive the higher of Method 1 or Method 2 formulas. Only Method 2 is used for members hired after June 30, 1989. Under Method 1, the accrual rate for Coordinated Plan members is 1.2 percent for each of the first 10 years of service, and 1.7 percent for each additional year. Under Method 2, the accrual rate for Coordinated Plan members is 1.7 percent 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 age 66. Benefit increases are provided to benefit recipients each January. The post-retirement increase is equal to 50.0 percent of the cost of living adjustment (COLA) announced by the Social Security Administration, with a minimum increase of at least 1.0 percent and a maximum of 1.5 percent. Recipients that have been receiving the annuity or benefit for at least a full year as of the June 30 before the effective date of the increase, will receive the full increase. Recipients receiving the annuity or benefit for at least one month, but less than a full year as of the June 30 before the effective date of the increase, will receive a reduced prorated increase. 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. 2. PEPFF Benefits Benefits for the PEPFF members first hired after June 30, 2010 but before July 1, 2014, vest on a prorated basis from 50.0 percent after five years, up to 100.0 percent after 10 years of credited service. Benefits for the PEPFF members first hired after June 30, 2014 vest on a prorated basis from 50.0 percent after 10 years, up to 100.0 percent after 20 years of credited service. The annuity accrual rate is 3.0 percent of average salary for each year of service. For Police and Fire Plan members who were first hired prior to July 1, 1989, a full annuity is available when age plus years of service equal at least 90. Benefit increases are provided to benefit recipients each January. The post-retirement increase is fixed at 1.0 percent. Recipients that have been receiving the annuity or benefit for at least 36 months as of the June 30 before the effective date of the increase,will receive the full increase. Recipients receiving the annuity or benefit for at least 25 months, but less than 36 months as of the June 30 before the effective date of the increase,will receive a reduced prorated increase. -59- NOTE 7—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) D. Contributions Minnesota Statutes, Chapter 353 sets the rates for employer and employee contributions. Contribution rates can only be modified by the State Legislature. 1. GERF Contributions Coordinated Plan members were required to contribute 6.50 percent of their annual covered salary in fiscal year 2021, and the City was required to contribute 7.50 percent for Coordinated Plan members. The City's contributions to the GERF for the year ended December 31, 2021, were $876,563. The City's contributions were equal to the required contributions as set by state statutes. 2. PEPFF Contributions Police and Fire Plan members were required to contribute 11.80 percent of their annual covered salary in fiscal year 2021, and the City was required to contribute 17.70 percent for Police and Fire Plan members. The City's contributions to the PEPFF for the year ended December 31,2021, were $1,038,750. The City's contributions were equal to the required contributions as set by state statutes. E. Pension Costs 1. GERF Pension Costs At December 31, 2021, the City reported a liability of$6,619,194 for its proportionate share of the GERF's net pension liability. The City's net pension liability reflected a reduction, due to the state of Minnesota's contribution of $16.0 million. The state of Minnesota is considered a nonemployer 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 $202,221. The net pension liability was measured as of June 30, 2021, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The City's proportion of the net pension liability was based on the City's contributions received by the PERA during the measurement period for employer payroll paid dates from July 1, 2020 through June 30, 2021, relative to the total employer contributions received from all of the PERA's participating employers. The City's proportionate share was 0.1550 percent at the end of the measurement period and 0.1563 percent for the beginning of the period. The amount recognized by the City as its proportionate share of the net pension liability, the direct aid, and total portion of the net pension liability that was associated with the City were as follows: City's proportionate share of the net pension liability $ 6,619,194 State's proportionate share of the net pension liability associated with the City $ 202,221 For the year ended December 31, 2021, the City recognized a negative pension expense of $144,646 for its proportionate share of the GERF's pension expense. In addition, the City recognized an additional $16,306 as pension expense (and grant revenue) for its proportionate share of the state of Minnesota's contribution of$16.0 million to the GERF. -60- NOTE 7—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) At December 31, 2021, the City reported its proportionate share of the GERF's deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Deferred Outflows Inflows of Resources of Resources Differences between expected and actual economic experience $ 40,430 $ 202,763 Changes in actuarial assumptions 4,041,543 146,988 Net collective difference between projected and actual investment earnings — 5,727,244 Changes in proportion 60,818 73,712 Contributions paid to the PERA subsequent to the measurement date 446,104 — Total $ 4,588,895 $ 6,150,707 A total of$446,104 reported as deferred outflows of resources related to pensions resulting from city contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending December 31, 2022. Other amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Pension Year Ending Expense December 31, Amount 2022 $ (288,011) 2023 $ (87,191) 2024 $ (69,162) 2025 $ (1,563,552) 2. PEPFF Pension Costs At December 31, 2021, the City reported a liability of$3,785,368 for its proportionate share of the PEPFF's net pension liability. The net pension liability was measured as of June 30, 2021, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The City's proportion of the net pension liability was based on the City's contributions received by the PERA during the measurement period for employer payroll paid dates from July 1, 2020 through June 30, 2021, relative to the total employer contributions received from all of the PERA's participating employers. The City's proportionate share was 0.4904 percent at the end of the measurement period and 0.5121 percent for the beginning of the period. The state of Minnesota contributed $18.0 million to the PEPFF in the plan fiscal year ended June 30, 2021. The contribution consisted of$9.0 million in direct state aid that does meet the definition of a special funding situation and $9.0 million in supplemental state aid that does not meet the definition of a special funding situation. The $9.0 million direct state aid was paid on October 1, 2020. Thereafter, by October 1 of each year, the state will pay $9.0 million to the PEPFF until full funding is reached or July 1, 2048, whichever is earlier. The $9.0 million in supplemental state aid will continue until the fund is 90.0 percent funded, or until the State Patrol Plan (administered by the Minnesota State Retirement System) is 90.0 percent funded,whichever occurs later. Strong asset returns for the fiscal year ended 2021 will accelerate the phasing out of these state contributions, although we do not anticipate them to be phased out during the fiscal year ending 2022. -61- NOTE 7—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) The state of Minnesota is included as a nonemployer contributing entity in the Police and Fire Retirement Plan Schedule of Employer Allocations and Schedule of Pension Amounts by Employer, Current Reporting Period Only (pension allocation schedules) for the $9.0 million in direct state aid. Police and Fire Plan employers need to recognize their proportionate share of the state of Minnesota's pension expense (and grant revenue) under GASB 68 special funding situation accounting and financial reporting requirements. For the year ended December 31,2021, the City recognized a negative pension expense of $352,076 for its proportionate share of the Police and Fire Plan's pension expense. The City recognized $30,990 as grant revenue for its proportionate share of the state of Minnesota's pension expense for the contribution of $9.0 million to the PEPFF. The amount recognized by the City as its proportionate share of the net pension liability, the direct aid, and total portion of the net pension liability that was associated with the City were as follows: City's proportionate share of the net pension liability $ 3,785,368 State's proportionate share of the net pension liability associated with the City $ 170,164 The state of Minnesota is not included as a nonemployer contributing entity in the Police and Fire Pension Plan pension allocation schedules for the $9.0 million in supplemental state aid. The City recognized $75,126 for the year ended December 31, 2021 as revenue and an offsetting reduction of net pension liability for its proportionate share of the state of Minnesota's on-behalf contributions to the PEPFF. At December 31, 2021,the City reported its proportionate share of the PEPFF's deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Deferred Outflows Inflows of Resources of Resources Differences between expected and actual economic experience $ 734,004 $ — Changes in actuarial assumptions 5,563,500 2,164,566 Net collective difference between projected and actual investment earnings — 7,199,101 Changes in proportion 90,779 344,970 Contributions paid to the PERA subsequent to the measurement date 513,266 — Total $ 6,901,549 $ 9,708,637 -62- NOTE 7—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) A total of$513,266 reported as deferred outflows of resources related to pensions resulting from city contributions subsequent to the measurement date that will be recognized as a reduction of the net pension liability in the year ending December 31, 2022. Other amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Pension Year Ending Expense December 31, Amount 2022 $ (2,721,006) 2023 $ (511,348) 2024 $ (484,802) 2025 $ (773,486) 2026 $ 1,170,288 F. Long-Term Expected Return on Investments The Minnesota State Board of Investment, which manages the investments of the PERA, prepares an analysis of the reasonableness on a regular basis of the long-term expected rate of return using a building-block method in which best-estimate ranges of expected future rates of return are developed for each major asset class. These ranges are combined to produce an expected long-term rate of return by weighting the expected future rates of return by the target asset allocation percentages. The target allocation and best-estimates of geometric real rates of return for each major asset class are summarized in the following table: Target Long-Term Expected Asset Class Allocation Real Rate of Return Domestic equity 33.50 % 5.10 % International equity 16.50 5.30 % Fixed income 25.00 0.75 % Private markets 25.00 5.90 % Total 100.00 % G. Actuarial Assumptions The total pension liability in the June 30, 2021, actuarial valuation was determined using an individual entry-age normal actuarial cost method. The long-term rate of return on pension plan investments used in the determination of the total liability is 6.50 percent. This assumption is based on a review of inflation and investments return assumptions from a number of national investment consulting firms. The review provided a range of return investment return rates deemed to be reasonable by the actuary. An investment return of 6.50 percent was deemed to be within that range of reasonableness for financial reporting purposes. Inflation is assumed to be 2.25 percent for the General Employees Plan and 2.25 percent for the Police and Fire Plan. Benefit increases after retirement are assumed to be 1.25 percent for the General Employees Plan. The Police and Fire Plan benefit increase is fixed at 1.00 percent per year and that increase was used in the valuation. -63- NOTE 7—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) Salary growth assumptions in the General Employees Plan range in annual increments from 10.25 percent after one year of service to 3.00 percent after 29 years of service, and 6.00 percent per year thereafter. In the Police and Fire Plan, salary growth assumptions range from 11.75 percent after one year of service to 3.00 percent after 24 years of service. Mortality rates for the General Employees Plan are based on the Pub-2010 General Employee Mortality Table. Mortality rates for the Police and Fire Plan are based on the Pub-2010 Public Safety Employee Mortality tables. The tables are adjusted slightly to fit the PERA's experience. Actuarial assumptions for the General Employees Plan are reviewed every four years. The most recent four-year experience study for the General Employees Plan was completed in 2019. The assumption changes were adopted by the Board and became effective with the July 1, 2020 actuarial valuation. The most recent four-year experience study for the Police and Fire Plan was completed in 2020, adopted by the Board, and became effective with the July 1, 2021 actuarial valuation. The following changes in actuarial assumptions occurred in 2021: 1. GERF CHANGES IN ACTUARIAL ASSUMPTIONS • The investment return and single discount rates were changed from 7.50 percent to 6.50 percent,for financial reporting purposes. • The mortality improvement scale was changed from Scale MP-2019 to Scale MP-2020. 2. PEPFF CHANGES IN ACTUARIAL ASSUMPTIONS • The investment return and single discount rates were changed from 7.50 percent to 6.50 percent,for financial reporting purposes. • The inflation assumption was changed from 2.50 percent to 2.25 percent. • The payroll growth assumption was changed from 3.25 percent to 3.00 percent. • The base mortality table for healthy annuitants and employees was changed from the RP-2014 table to the Pub-2010 Public Safety Mortality table. The mortality improvement scale was changed from MP-2019 to MP-2020. • The base mortality table for disabled annuitants was changed from the RP-2014 healthy annuitant mortality table (with future mortality improvement according to Scale MP-2019)to the Pub-2010 Public Safety disabled annuitant mortality table (with future mortality improvement according to Scale MP-2020). • Assumed rates of salary increase were modified as recommended in the July 14, 2020 experience study. The overall impact is a decrease in gross salary increase rates. • Assumed rates of retirement were changed as recommended in the July 14, 2020 experience study. The changes result in slightly more unreduced retirements and fewer assumed early retirements. • Assumed rates of withdrawal were changed from select and ultimate rates to service-based rates. The changes result in more assumed terminations. • Assumed rates of disability were increased for ages 25-44 and decreased for ages over 49. Overall,proposed rates result in more projected disabilities. • Assumed percent married for active female members was changed from 60.00 percent to 70.00 percent. Minor changes to form of payment assumptions were applied. -64- NOTE 7—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) H. Discount Rate The discount rate used to measure the total pension liability in 2021 was 6.50 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 positions of the GERF and the PEPFF 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. I. Pension Liability Sensitivity The following table presents the City's proportionate share of the net pension liability for all plans it participates in, calculated using the discount rate disclosed in the preceding paragraph, as well as what the City's proportionate share of the net pension liability would be if it were calculated using a discount rate 1 percentage point lower or 1 percentage point higher than the current discount rate: 1%Decrease in 1%Increase in Discount Rate Discount Rate Discount Rate 5.50% 6.50% 7.50% City's proportionate share of the GERF net pension liability $ 13,499,778 $ 6,619,194 $ 973,256 City's proportionate share of the PEPFF net pension liability $ 12,017,904 $ 3,785,368 $ (2,963,271) J. Pension Plan Fiduciary Net Position Detailed information about each pension plan's fiduciary net position is available in a separately-issued PERA financial report that includes financial statements and required supplementary information. That report may be obtained on the internet at www.mnpera.org. -65- NOTE 8—DEFINED CONTRIBUTION PENSION PLAN—STATE-WIDE Councilmembers of the City are covered by the Public Employees Defined Contribution Plan (PEDCP), a multiple-employer deferred compensation plan administered by the PERA. The PEDCP is a tax qualified plan under Section 401(a) of the Internal Revenue Code, and all contributions by or on behalf of employees are tax deferred until time of withdrawal. Plan benefits depend solely on amounts contributed to the plan plus investment earnings, less administrative expenses. Minnesota Statutes, Chapter 353D.03, specifies plan provisions, including the employee and employer contribution rates for those qualified personnel who elect to participate. An eligible elected official who decides to participate contributes 5.00 percent of their salary, which is matched by the elected official's employer. For ambulance service personnel, employer contributions are determined by the employer, and for salaried employees, contributions must be a fixed percentage of salary. Employer contributions for volunteer personnel may be a unit value for each call or period of alert duty. Employees who are paid for their services may elect to make member contributions in an amount not to exceed the employer share. Employer and employee contributions are combined and used to purchase shares in one or more of the seven accounts of the Minnesota Supplemental Investment Fund. For administering the plan, the PERA receives 2.00 percent of employer contributions and 25 hundredths of 1.00 percent(0.25 percent) of the assets in each member's account annually. Total contributions made by the City during fiscal year 2021 were: Required Rate Contribution Amount Percentage of Covered Payroll for Employees Employee Employer Employee Employer and Employers $ 1,598 $ 1,598 5.00% 5.00% 5.00% NOTE 9—DEFINED BENEFIT PENSION PLAN—FIRE RELIEF ASSOCIATION A. Plan Description All members of the Apple Valley Fire Depai tiient(the Department)are covered by a defined benefit plan administered by the Apple Valley Firefighters' Relief Association (the Association). As of the measurement date, the plan covered 68 active members, 12 inactive members entitled to future benefits, and 36 inactive members or beneficiaries currently receiving benefits. The plan is a single-employer retirement plan and is established and administered in accordance with Minnesota Statutes, Chapter 69. The Association maintains a separate Special Pension Trust Fund to accumulate assets to fund the retirement benefits earned by the Department's membership. Funding for the Association is derived from an insurance premium tax in accordance with the Volunteer Firefighter's Relief Association Financing Guidelines Act of 1971 (Chapter 261 as amended by Chapter 509 of Minnesota Statutes 1980). Funds are also derived from investment income. -66- NOTE 9—DEFINED BENEFIT PENSION PLAN—FIRE RELIEF ASSOCIATION (CONTINUED) B. Benefits Provided Each member who is at least 50 years of age, has separated from service from the fire department, has served at least 5 years of active service for members commencing active duty prior to January 1, 2010, and 10 years of active service for members commencing active duty after January 1, 2010 with such department before separation and has been a member of the Association in good standing at least 5 years prior to such separation shall be entitled to a lump sum service pension in the amount of$7,500 for each year of service (including each year over 20) or a monthly service pension of$46.50 for each year of service (including each year over 20), but not exceeding the maximum amount per year of service allowed by law for the minimum average amount of available financing per firefighter as prescribed by law. According to the bylaws of the Association and pursuant to Minnesota Statutes, members who separate from service with less than 20 years of service and have reached the age of at least 50, and have completed at least 5 years of active membership for members commencing active duty prior to January 1, 2010, and 10 years of active membership for members commencing active duty after January 1, 2010, are entitled to a reduced service pension not to exceed the amount calculated by multiplying the member's service pension for the completed years of service times the applicable nonforfeitable percentage of pension for the completed years of service times the applicable nonforfeitable percentage of pension. C. Contributions Minnesota Statutes, Chapters 424 and 424A authorize pension benefits for volunteer fire relief associations. The plan is funded by fire state aid, investment earnings, and, if necessary, employer contributions as specified in Minnesota Statutes and voluntary city contributions (if applicable). Required employer contributions are calculated annually based on statutory provisions. The City's statutorily-required contributions to the plan for the year ended December 31, 2021, were $345,326. The City's contributions were equal to the required contributions as set by state statutes. The City made voluntary contributions to the plan totaling $276,887. Furthermore, the firefighter has no obligation to contribute to the plan. D. Pension Costs At December 31, 2021, the City reported a net pension liability (asset) of($3,939,803) for the plan. The net pension liability (asset) was measured as of December 31, 2020. The total pension liability used to calculate the net pension liability (asset) in accordance with GASB Statement No. 68 was determined by applying an actuarial formula to specific census data certified by the Department as of December 31, 2020. For the year ended December 31,2021,the City recognized a negative pension expense of$290,926. The City also recognized $330,195 as revenue for the state of Minnesota's on-behalf contributions to the Department. -67- NOTE 9—DEFINED BENEFIT PENSION PLAN—FIRE RELIEF ASSOCIATION (CONTINUED) The following table presents the changes in net pension liability(asset) during the year: Total Pension Plan Fiduciary Net Pension Liability Net Position Liability(Asset) Beginning balance $ 6,535,320 $ 9,014,440 $ (2,479,120) Changes for the year Service cost 180,653 — 180,653 Interest 416,808 — 416,808 Difference between expected and actual experience (180,523) — (180,523) Change of assumptions 152,931 — 152,931 Change of benefit terms 151,203 — 151,203 Contributions—state and local — 586,695 (586,695) Net investment income — 1,620,613 (1,620,613) Benefit payments (607,080) (607,080) — Administrative costs — (25,553) 25,553 Total net changes 113,992 1,574,675 (1,460,683) Ending balance $ 6,649,312 $ 10,589,115 $ (3,939,803) At December 31,2021,the City reported deferred inflows of resources and deferred outflows of resources related to pensions from the following sources: Deferred Deferred Outflows Inflows of Resources of Resources Differences between expected and actual economic experience $ 15,475 $ 253,611 Changes in actuarial assumptions 520,774 307,589 Differences between projected and actual investment earnings — 1,355,233 City contributions subsequent to the measurement date 276,887 — State aid to the City subsequent to the measurement date 347,326 347,326 Total $ 1,160,462 $ 2,263,759 Deferred outflows of resources totaling $624,213 related to pensions resulting from the City's contributions to the plan subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending December 31, 2022. Deferred inflows of resources totaling $347,326 related to state aid received subsequent to the measurement date will be recognized for its impact on the net pension liability in the year ending December 31, 2022. Other amounts reported as deferred outflows and inflows of resources related to the plan will be recognized in pension expense as follows: Pension Year Ending Expense December 31, Amount 2022 $ (459,417) 2023 $ (308,264) 2024 $ (441,105) 2025 $ (170,724) 2026 $ 15,156 Thereafter $ (15,830) -68- NOTE 9—DEFINED BENEFIT PENSION PLAN—FIRE RELIEF ASSOCIATION (CONTINUED) E. Actuarial Assumptions The total pension liability at December 31, 2020 was determined using the entry-age normal actuarial cost method and the following actuarial assumptions: Inflation 2.25% Salary increases N/A Investment rate of return 6.25%net of pension plan investment expense,including inflation Index rate for 20-year,tax-exempt municipal bonds (Bond Buyer G.O.20-Year Municipal Bond Index); used in discount rate determination 2.00% N/A—Not Applicable Mortality rates were based on the July 1, 2019 Minnesota PERA Police and Fire Plan actuarial valuation as described below: Healthy Pre-Retirement — RP-2014 Employee Generational Mortality Table projected with Mortality Improvement Scale MP-2019, from a base year of 2006. Healthy Post-Retirement — RP-2014 Annuitant Generational Mortality Table projected with Mortality Improvement Scale MP-2019 from a base year of 2006. Male rates are adjusted by a factor of 0.96. The changes in actuarial assumptions and benefits since the prior valuation included: • The expected investment return and discount rate changed from 6.50 percent to 6.25 percent to reflect updated capital market assumptions. • The inflation rate assumption decreased from 2.50 percent to 2.25 percent. • The mortality assumptions were updated to the rates used in the most recent Minnesota PERA Police and Fire Plan actuarial valuation. • The base annuity benefit increased from $46 to $46.50 per month of service and the base lump sum benefit increased from$7,000 to $7,500 per year of service. The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimates of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These asset class estimates are combined to produce the portfolio long-term expected rate of return by weighting the expected future real rates of return by the current asset allocation percentage (or target allocation, if available) and by adding expected inflation. All results are then rounded to the nearest quarter percent. Allocation at Long-Term Long-Term Measurement Expected Real Expected Nominal Asset Class Date Rate of Return Rate of Return Domestic equity 79.08 % 4.90 % 7.15 % International equity 4.45 5.32 % 7.57 % Fixed income 16.07 1.40 % 3.65 % Real estate and alternatives — 4.43 % 6.68 % Cash and equivalents 0.40 0.09 % 2.34 % Total(weighted average,rounded to 1/4 percent) 100.00 % 6.25 % -69- NOTE 9—DEFINED BENEFIT PENSION PLAN—FIRE RELIEF ASSOCIATION (CONTINUED) F. Discount Rate The discount rate used to measure the total pension liability was 6.25 percent. The projection of cash flows used to determine the discount rate assumed that contributions to the plan will be made as specified in state statutes. Based on that assumption and considering the funding ratio of the plan, the fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive 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. G. Sensitivity of the Net Pension Liability(Asset)to Changes in the Discount Rate The following presents the City's net pension liability (asset) for the plan, calculated using the discount rate disclosed in the preceding page, as well as what the City's net pension liability (asset) would be if it were calculated using a discount rate 1 percent lower or 1 percent higher than the current discount rate: 1%Decrease in Current 1%Increase in Discount Rate Discount Rate Discount Rate 5.25% 6.25% 7.25% Association's net pension liability(asset) $ (3,277,299) $ (3,939,803) $ (4,503,838) H. Pension Plan Fiduciary Net Position The Association issues a publicly available financial report. This report may be obtained by writing to the Apple Valley Firefighters' Relief Association, 7100 147th Street West,Apple Valley,Minnesota 55124. -70- NOTE 10—OTHER POST-EMPLOYMENT BENEFITS(OPEB)PLAN A. Plan Description The City provides post-employment insurance benefits to certain eligible employees through its OPEB Plan, a single-employer defined benefit plan administered by the City. All post-employment benefits are based on contractual agreements with employee groups. These contractual agreements do not include any specific contribution or funding requirements. The Plan does not issue a publicly available financial report.No plan assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75. B. Benefits Provided All retirees of the City have the option under state law to continue their medical insurance coverage through the City from the time of retirement until the employee reaches the age of eligibility for Medicare. For members of all employee groups, the retiree must pay the full premium to continue coverage for medical and dental insurance. Per state statutes, the City is also required to contribute towards the cost of continued health insurance coverage for officers and firefighters disabled or killed in the line of duty. The City is legally required to include any retirees for whom it provides health insurance coverage in the same insurance pool as its active employees until the retiree reaches Medicare eligibility, whether the premiums are paid by the City or the retiree. Consequently,participating retirees are considered to receive a secondary benefit known as an "implicit rate subsidy." This benefit relates to the assumption that the retiree is receiving a more favorable premium rate than they would otherwise be able to obtain if purchasing insurance on their own, due to being included in the same pool with the City's younger and statistically healthier active employees. C. Contributions The required contribution is based on projected pay-as-you-go financing requirements, with additional amounts to prefund benefits as determined periodically by the City. The City's current year required pay-as-you-go contributions to finance the benefits described in the previous section totaled$97,427. D. Membership Membership in the plan consisted of the following as of the latest actuarial valuation: Retirees and beneficiaries receiving benefits 12 Active plan members 185 Total members 197 E. Total OPEB Liability of the City The City's total OPEB liability of$2,291,579 as of year-end was measured as of December 31, 2020, and was determined by an actuarial valuation as of January 1,2020. The General Fund,Municipal Liquor,Municipal Golf Course, Sports Arena, Water and Sewer, and Storm Drainage Funds will be used to liquidate this liability. -71- NOTE 10—OTHER POST-EMPLOYMENT BENEFITS(OPEB)PLAN(CONTINUED) F. Actuarial Methods and Assumptions The total OPEB liability was determined by an actuarial valuation as of January 1, 2020, using the entry-age method. The following actuarial assumptions, applied to all periods included in the measurement,unless otherwise specified: Discount rate 2.12% 20-year municipal bond yield 2.12% Inflation rate 2.00% Salary increases 3.25% Healthcare trend rate 7.33%,grading to 5.00%over 7 years The actuarial assumptions used in the latest valuation were based on those used to value pension liabilities for Minnesota city employees. The state pension plans base their assumptions on periodic experience studies. Economic assumptions are 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. Since the Plan is not funded by an irrevocable trust, the discount rate is equal to the 20-year municipal bond yield rate of 2.12 percent, which was set by considering published rate information for 20-year high quality, tax-exempt, general obligation municipal bonds as of the measurement date. The City discount rate used in the prior measurement date was 2.74 percent. Mortality rates were based on the RP-2014 Mortality Table, adjusted for white collar and mortality improvements using projection scale MP-2018 from a base year of 2014. For Coordinated Plan members, a base year of 2006 was used for Police and Fire members. Future retirees electing coverage is assumed to be 65 percent. Married future retirees electing spouse coverage is assumed to be 40 percent(60 percent for police and fire personnel). G. Changes in the Total OPEB Liability Total OPEB Liability Beginning balance $ 2,047,434 Changes for the year Service cost 165,292 Interest 59,440 Differences between expected and actual experience 16,181 Changes of assumptions 89,997 Benefit payments (86,765) Total net changes 244,145 Ending balance $ 2,291,579 Assumption changes since the prior measurement date include the following: • The discount rate was changed from 2.74 percent to 2.12 percent. -72- NOTE 10—OTHER POST-EMPLOYMENT BENEFITS(OPEB)PLAN(CONTINUED) H. Total OPEB Liability Sensitivity to Discount and Healthcare Cost Trend Rate Changes 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 or 1 percentage point higher than the current discount rate: 1%Decrease in Current 1%Increase in Discount Rate Discount Rate Discount Rate OPEB discount rate 1.12% 2.12% 3.12% Total OPEB liability $ 2,469,872 $ 2,291,579 $ 2,122,179 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 healthcare cost trend rates that are 1 percentage point lower or 1 percentage point higher than the current healthcare cost trend rates: 1%Decrease in Current 1%Increase in Healthcare Trend Rate Healthcare Trend Rate Healthcare Trend Rate OPEB healthcare trend rate 6.33%,decreasing to 7.33%,decreasing to 8.33%,decreasing to 4.00%over 7 years 5.00%over 7 years 6.00%over 7 years Total OPEB liability $ 2,002,153 $ 2,291,579 $ 2,638,301 I. OPEB Expense and Related Deferred Outflows of Resources and Deferred Inflows of Resources For the current year ended, the City recognized OPEB expense of$179,909. As of year-end, 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 $ 14,363 $ 503,120 Changes in actuarial assumptions 269,888 79,557 City's contributions subsequent to the measurement date 97,427 — Total $ 381,678 $ 582,677 A total of $97,427 reported as deferred outflows of resources related to OPEB resulting from city contributions subsequent to the measurement date that will be recognized as a reduction of the total OPEB liability in the year ending December 31, 2022. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: OPEB Year Ending Expense December 31, Amount 2022 $ (44,826) 2023 $ (44,826) 2024 $ (44,826) 2025 $ (44,826) 2026 $ (44,826) Thereafter $ (74,296) -73- NOTE 11—STEWARDSHIP AND ACCOUNTABILITY A. Deficit Fund Balances The following funds have a deficit fund balance at December 31,2021: Amount Governmental Road Improvements $ 1,510,390 Construction Projects $ 521,639 Nonmajor funds Capital Projects Central Village Parking $ 23,862 TIF District No. 15 Parkside Village $ 211,731 Internal Service Benefits/Other Insurance $ 887,322 The deficits listed above will be eliminated by transfers from other funds, collection of special assessments, future special assessment bond issues, future tax levies, future tax increment collections, and state grant reimbursements. B. Budget to Actual Expenditures exceeded budgeted amounts in the EDA Operations Special Revenue Fund by$350,985. NOTE 12—NET POSITION/FUND BALANCES A. Net Investment in Capital Assets The government-wide Statement of Net Position at December 31, 2021, includes the City's net investment in capital assets calculated as follows: Governmental Business-Type Activities Activities Total Net investment in capital assets Capital assets Nondepreciable $ 10,136,122 $ 10,003,419 $ 20,139,541 Depreciable,net of accumulated depreciation 103,528,746 110,613,226 214,141,972 Less capital related long-term debt outstanding (16,417,585) (10,208,100) (26,625,685) Unused bond proceeds 6,091,390 — 6,091,390 Total net investment in capital assets $103,338,673 $110,408,545 $213,747,218 -74- NOTE 12-NET POSITION/FUND BALANCES(CONTINUED) B. Classifications At December 31,2021,the City had the following governmental fund balances: Debt Service Capital Projects Closed Future Nonmajor General Bond Road Construction Capital Governmental Fund Issues Improvements Projects Projects Funds Total Nonspendable Inventory $ 14,033 $ - $ - $ - $ - $ - $ 14,033 Prepaid items 253,406 - - - - - 253,406 Total nonspendable 267,439 - - - - - 267,439 Restricted Debt service - - - - - 354,320 354,320 EDA - - - - - 1,412,002 1,412,002 TIF - - - - - 1,306,564 1,306,564 TIF capital projects - - - - - 3,233,034 3,233,034 Park dedication - - - - - 2,576,910 2,576,910 Cable Capital Equipment - - - - - 14,263 14,263 Electric projects - - - - - 5,599,545 5,599,545 Facilities projects - - - - - 6,091,390 6,091,390 Cable TV - - - - - 155,370 155,370 Solid waste grant - - - - - 36,287 36,287 Police forfeiture - - - - - 100,129 100,129 Lodging tax - - - - - 79,046 79,046 Total restricted - - - - - 20,958,860 20,958,860 Committed Home improvement guide 20,000 - - - - - 20,000 Aquatic center equipment 13,000 - - - - - 13,000 Finance/City Clerk Laserfiche Consulting 3,700 - - - - - 3,700 Human Resources Desktop Scanner 1,000 - - - - - 1,000 Networking Equipment 92,000 - - - - - 92,000 HP Server Replacement 47,000 - - - - - 47,000 Network Security Audit 27,000 - - - - - 27,000 Body Cam/In-car Video Server 90,000 - - - - - 90,000 Ammunition 22,500 - - - - - 22,500 Office Furniture(CIU) 3,500 - - - - - 3,500 Driver Feedback Signs Solar 1,800 - - - - - 1,800 GIS Intern 12,000 - - - - - 12,000 Concrete Trailer Attachments 4,000 - - - - - 4,000 Tailgate Upgrade Plow 5,000 - - - - - 5,000 Landscaping Galaxie Ave 6,000 - - - - - 6,000 Radio Replacement 3,000 - - - - - 3,000 Purchase iPads 1,800 - - - - - 1,800 Snow Bucket for Removal 1,900 - - - - - 1,900 Anti-Icing Unit 8,300 - - - - - 8,300 Ash Tree Removal 35,000 - - - - - 35,000 PT Salary 10,000 - - - - - 10,000 Printing Referendum Info 11,000 - - - - - 11,000 Park Facilities Master Plan 40,000 - - - - - 40,000 Park Master Plan 80,000 - - - - - 80,000 Future Development Studies 10,000 - - - - - 10,000 Pool Vacuum 8,000 - - - - - 8,000 Aquatic Center Master Plan 10,300 - - - - - 10,300 Overlay Cobblestone Paths 90,000 - - - - - 90,000 North Creek Greenway 30,000 - - - - - 30,000 Road Salt&Clear Lane 40,000 - - - - - 40,000 Standup Desks 4,100 - - - - - 4,100 Total committed 731,900 - - - - - 731,900 -75- NOTE 12—NET POSITION/FUND BALANCES(CONTINUED) Debt Service Capital Projects Closed Future Nonmajor General Bond Road Construction Capital Governmental Fund Issues Improvements Projects Projects Funds Total Assigned Debt service — 10,811,270 — — — 1,966,975 12,778,245 Other capital projects — — — — 17,395,786 656,302 18,052,088 Police special projects — — — — — 48,261 48,261 Tree preservation — — — — — 394,342 394,342 Ponds — — — — — 265,158 265,158 Pathways and sidewalks — — — — — 266,992 266,992 Dodd Road — — — — — 257,721 257,721 Former City Hall building — — — — — 165,717 165,717 Capital building — — — — — 842,062 842,062 Park improvement development — — — — — 3,175 3,175 Valleywood improvement — — — — — 888,963 888,963 Physical improvement — — — — — 180,283 180,283 Fire Grants Project — — — — — 18,607 18,607 Total assigned — 10,811,270 — — 17,395,786 5,954,558 34,161,614 Unassigned 18,887,081 — (1,510,390) (521,639) — (235,593) 16,619,459 Total $19,886,420 $10,811,270 $(1,510,390) $ (521,639) $17,395,786 $26,677,825 $72,739,272 C. Minimum Fund Balance Policy The City Council has formally adopted a fund balance policy. The policy establishes the City will strive to maintain a minimum unassigned General Fund balance of 50.0 percent of the subsequent year's budgeted expenditures. At December 31, 2021, the unassigned fund balance of the General Fund was 55.4 percent of the subsequent year's budgeted expenditures. -76- NOTE 13—TAX ABATEMENT AGREEMENTS The City, in order to spur economic development and redevelopment, has entered into private development and redevelopment agreements to encourage a developer to construct, expand, or improve new or existing properties and buildings or clean-up and redevelop blighted areas. The City has five agreements that would be considered a tax abatement under GASB Statement No. 77. The City is authorized to create a tax increment finance plan under Minnesota Statutes, Chapter 469.175. The criteria that must be met under the statutes are that, in the opinion of the municipality: • The proposed development or redevelopment would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future; • The increased market value of the site that could reasonably be expected to occur without the use of tax increment financing would be less that the increase in the market value estimated to result from the proposed development after subtracting the present value of the projected tax increments for the maximum duration of the tax increment district permitted in the plan. The requirements of this item do not apply if the district is a housing district; • That the tax increment financing plan conforms to the general plan for the development or redevelopment of the municipality as a whole; and • That the tax increment financing plan will afford maximum opportunity, consistent with the sound needs of the municipality as a whole, for the development or redevelopment of the project by private enterprise. The City has entered into private development agreements regarding certain properties within a tax increment district. Included in the development agreement was the reimbursement of eligible development costs. The vehicle used for this reimbursement is called a tax increment revenue note. These notes provide for the payment of principal, equal to the developer's eligible costs,plus interest at a set rate. Payments on the note will be made at the lesser of the note payment or a percent of the available tax increment received during the specific year as stated in the agreement. Payments are first applied to accrued interest and then to the principal balance. The notes are to be cancelled at the end of the term, whether or not the note has been repaid in full. The agreements are not a general obligation of the City and are payable solely from available tax increments received from the property owner. The City's position is that these are obligations to assign future and uncertain revenues sources and, as such, is not actual debt in substance. -77- NOTE 13—TAX ABATEMENT AGREEMENTS (CONTINUED) The outstanding principal balances as of December 31,2021 for these agreements are as follows: Percentage of Amount of Taxes Returned Taxes Returned Outstanding Date of District Name Purpose Principal at Required During the During the Year-End Decertification Fiscal Year Fiscal Year Construction of 147th St.and Felton Ct., TIF No. 14—Apple Valley 100,000 sq.ft.expansion of ° Business Campus warehouse/office facilities and the 90% $174,102 $1,054,660 12/31/2022 addition of minimum of 40 full-time jobs. Housing district,including the TIF No. 15—Parkside construction of multi-family residential 70% $328,026 $2,018,177 12/31/2041 Village—Gabella buildings of 196 units with 20 percent affordable units. Housing district,including the TIF No. 15—Parkside construction of multi-family residential 70% S201,313 $2,666,000 12/31/2041 Village—Galante buildings of 134 units with 20 percent affordable units. Creation of 86,000 sq.ft.of manufacturing TIF No. 16—Uponor facilities and the addition of 75 full-time 90% $53,576 $267,310 12/31/2025 jobs. Creation of 73,000 sq.ft.manufacturing TIF No. 17—Karamella facilities and the addition of 76 full-time 90% $62,594 $688,068 12/31/2026 jobs. NOTE 14—COMMITMENTS AND CONTINGENCIES A. Legal Claims The City has the usual and customary type of miscellaneous legal claims pending at year-end. Although the outcome of these lawsuits is not presently determinable, the City's management believes that the City will not incur any material monetary loss resulting from these claims. No loss has been recorded on the City's financial statements relating to these claims. B. Federal and State Funding Amounts recorded or receivable from federal and state agencies are subject to agency audit and adjustment. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of claims which may be disallowed by the grantor agencies cannot be determined at this time,although the City expects such amounts,if any,to be immaterial. C. Tax Increment Districts The City's tax increment districts are subject to review by the state of Minnesota Office of the State Auditor. Any disallowed claims or misuse of tax increments could become a liability of the applicable fund. Management has indicated that they are not aware of any instances of noncompliance, which would have a material effect on the financial statements. -78- NOTE 14—COMMITMENTS AND CONTINGENCIES(CONTINUED) D. Construction Commitments At December 31, 2021, the City is committed to various construction contracts for the improvement of city property. The City's remaining commitment under these contracts is $4,466,567. E. Operating Lease On November 15, 2018, the City entered into an agreement to extend the existing liquor store building lease at Apple Valley Shopping Center with Time Square Shopping Center II, LLP for three years commencing February 1, 2019 and ending January 31, 2022, at a base rent of$11,500 per month. Lease expenditures for the year ended December 31,2021 were $138,000. The following is a schedule by years of future minimum payments required under this lease as of December 31,2021: Year Ending December 31, Amount 2022 $ 11,500 NOTE 15—SUBSEQUENT EVENT A. New Accounting Standards A new standard has been issued by the GASB that will result in significant changes in the reporting of leases once it becomes effective for governmental entities. This standard will be adopted by the City beginning in 2022, and will require the restatement of certain balances reported as of December 31, 2021. The effects of this change have not yet been determined and are not reflected in these financial statements. B. COVID-19 Pandemic The COVID-19 pandemic has had significant financial and operational impacts on the City for the last two fiscal years. Any potential impact it may have on the City's future operations and financial condition cannot be determined at this time and has not been reflected in these financial statements. -79- REQUIRED SUPPLEMENTARY INFORMATION CITY OF APPLE VALLEY PERA—General Employees Retirement Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability Year Ended December 31,2021 Proportionate Share of the City's Net Pension Proportionate Liability and City's Share of the the City's Proportionate Plan Fiduciary State of Share of the Share of the Net Position City's City's Minnesota's State of Net Pension as a PERA Fiscal Proportion Proportionate Proportionate Minnesota's Liability as a Percentage Year-End Date of the Net Share of the Share of the Share of the City's Percentage of of the Total City Fiscal (Measurement Pension Net Pension Net Pension Net Pension Covered Covered Pension Year-End Date Date) Liability Liability Liability Liability Payroll Payroll Liability 12/31/2015 06/30/2015 0.1634% $ 8,468,235 $ — $ 8,468,235 $ 9,603,176 88.18% 78.20% 12/31/2016 06/30/2016 0.1561% $12,674,544 $ 165,598 $12,840,142 $ 9,680,914 130.92% 68.90% 12/31/2017 06/30/2017 0.1643% $10,488,804 $ 131,924 $10,620,728 $10,539,668 99.52% 75.90% 12/31/2018 06/30/2018 0.1552% $ 8,609,861 $ 282,435 $ 8,892,296 $10,429,041 82.56% 79.50% 12/31/2019 06/30/2019 0.1541% $ 8,519,846 $ 264,822 $ 8,784,668 $10,903,742 78.14% 80.20% 12/31/2020 06/30/2020 0.1563% $ 9,370,899 $ 289,109 $ 9,660,008 $11,098,665 84.43% 79.10% 12/31/2021 06/30/2021 0.1550% $ 6,619,194 $ 202,221 $ 6,821,415 $11,160,410 59.31% 87.00% PERA—General Employees Retirement Fund Schedule of City Contributions Year Ended December 31,2021 Contributions Contributions in Relation to as a Statutorily the Statutorily Contribution Percentage City Fiscal Required Required Deficiency Covered of Covered Year-End Date Contributions Contributions (Excess) Payroll Payroll 12/31/2015 $ 750,987 $ 750,987 $ — $10,013,141 7.50% 12/31/2016 $ 741,397 $ 741,397 $ — $ 9,885,306 7.50% 12/31/2017 $ 768,029 $ 768,029 $ — $10,240,379 7.50% 12/31/2018 $ 796,766 $ 796,766 $ — $10,623,546 7.50% 12/31/2019 $ 831,557 $ 831,557 $ — $11,087,351 7.50% 12/31/2020 $ 827,063 $ 827,063 $ — $11,027,518 7.50% 12/31/2021 $ 876,563 $ 876,563 $ — $11,687,480 7.50% Note: The City implemented GASB Statement No.68 in fiscal 2015(using a June 30,2015 measurement date).This schedule is intended to present 10-year trend information.Additional years will be added as they become available. -80- CITY OF APPLE VALLEY PERA—Public Employees Police and Fire Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability Year Ended December 31,2021 Proportionate Share of the City's Net Pension Proportionate Liability and City's Share of the the City's Proportionate Plan Fiduciary State of Share of the Share of the Net Position City's City's Minnesota's State of Net Pension as a PERA Fiscal Proportion Proportionate Proportionate Minnesota's Liability as a Percentage Year-End Date of the Net Share of the Share of the Share of the City's Percentage of of the Total City Fiscal (Measurement Pension Net Pension Net Pension Net Pension Covered Covered Pension Year-End Date Date) Liability Liability Liability Liability Payroll Payroll Liability 12/31/2015 06/30/2015 0.5150% $ 5,851,604 $ — $ 5,851,604 $ 4,711,902 124.19% 86.60% 12/31/2016 06/30/2016 0.5190% $20,828,373 $ — $20,828,373 $ 4,976,069 418.57% 63.90% 12/31/2017 06/30/2017 0.5110% $ 6,899,105 $ — $ 6,899,105 $ 5,233,601 131.82% 85.40% 12/31/2018 06/30/2018 0.4992% $ 5,320,954 $ — $ 5,320,954 $ 5,261,108 101.14% 88.80% 12/31/2019 06/30/2019 0.4997% $ 5,319,812 $ — $ 5,319,812 $ 5,257,632 101.18% 89.30% 12/31/2020 06/30/2020 0.5121% $ 6,750,026 $ 158,999 $ 6,909,025 $ 5,765,056 117.09% 87.20% 12/31/2021 06/30/2021 0.4904% $ 3,785,368 $ 170,164 $ 3,955,532 $ 5,795,347 65.32% 93.70% PERA—Public Employees Police and Fire Fund Schedule of City Contributions Year Ended December 31,2021 Contributions Contributions in Relation to as a Statutorily the Statutorily Contribution Percentage City Fiscal Required Required Deficiency Covered of Covered Year-End Date Contributions Contributions (Excess) Payroll Payroll 12/31/2015 $ 818,071 $ 818,071 $ — $ 5,049,825 16.20% 12/31/2016 $ 808,641 $ 808,641 $ — $ 4,991,606 16.20% 12/31/2017 $ 829,640 $ 829,640 $ — $ 5,121,237 16.20% 12/31/2018 $ 858,645 $ 858,645 $ — $ 5,300,284 16.20% 12/31/2019 $ 923,798 $ 923,798 $ — $ 5,439,291 16.98% 12/31/2020 $ 1,033,491 $ 1,033,491 $ — $ 5,838,936 17.70% 12/31/2021 $ 1,038,750 $ 1,038,750 $ — $ 5,868,635 17.70% Note: The City implemented GASB Statement No.68 in fiscal 2015(using a June 30,2015 measurement date).This schedule is intended to present 10-year trend information.Additional years will be added as they become available. -81- CITY OF APPLE VALLEY Apple Valley Firefighters'Relief Association Schedule of Changes in the Relief Association's Net Pension Liability and Related Ratios December 31,2021 City fiscal year-end date-December 31 2015 2016 2017 2018 2019 2020 2021 Apple Valley Firefighters'Relief Association year-end date(measurement date)-December 31 2014 2015 2016 2017 2018 2019 2020 Total pension liability Service cost $ 168,532 $ 181,221 $ 179,770 $ 149,826 $ 159,059 $ 201,766 $ 180,653 Interest 369,565 398,162 402,119 427,292 419,004 410,516 416,808 Differences between expected and actual experience - 12,130 (23,940) (67,525) 21,501 (78,143) (180,523) Changes of assumptions - (209,787) (509,724) 133,128 534,195 (154,449) 152,931 Changes in benefit terms 265,088 - - - 149,707 - 151,203 Benefit payments (269,330) (600,659) (528,192) (486,814) (652,816) (421,732) (607,080) Net change in total pension liability 533,855 (218,933) (479,967) 155,907 630,650 (42,042) 113,992 Total pension liability-beginning of year 5,955,850 6,489,705 6,270,772 5,790,805 5,946,712 6,577,362 6,535,320 Total pension liability-end of year $ 6,489,705 $ 6,270,772 $ 5,790,805 $ 5,946,712 $ 6,577,362 $ 6,535,320 $ 6,649,312 Plan fiduciary net position Contributions(state and local) $ 526,217 $ 477,537 $ 546,408 $ 530,781 $ 551,681 $ 566,875 $ 586,695 Net investment income 239,737 (219,523) 549,126 1,164,210 (484,118) 1,754,977 1,620,613 Benefit payments (269,330) (600,659) (528,192) (486,814) (652,816) (421,732) (607,080) Administrative costs (22,641) (35,434) (34,516) (36,279) (28,307) (25,849) (25,553) Net change in plan fiduciary net position 473,983 (378,079) 532,826 1,171,898 (613,560) 1,874,271 1,574,675 Plan fiduciary net position- beginning of year 5,953,101 6,427,084 6,049,005 6,581,831 7,753,729 7,140,169 9,014,440 Plan fiduciary net position- end ofyear $ 6,427,084 $ 6,049,005 $ 6,581,831 $ 7,753,729 $ 7,140,169 $ 9,014,440 $10,589,115 Net pension liability(asset)-ending $ 62,621 $ 221,767 $ (791,026) $(1,807,017) $ (562,807) $(2,479,120) $(3,939,803) Plan fiduciary net position as a percentage of the total pension liability 99.04% 96.46% 113.66% 130.39% 108.56% 137.93% 159.25% Note: The City implemented GASB Statement No.68 in fiscal 2015(using a December 31,2014 measurement date).This schedule is intended to present 10-year trend information.Additional years will be added as they become available. -82- CITY OF APPLE VALLEY Apple Valley Firefighters'Relief Association Schedule of City Contributions Contributions in Relation to the Actuarially Actuarially Contribution City Fiscal Determined Determined Deficiency Year-End Date Contribution Contribution (Excess) 12/31/2015 $ 449,869 $ 526,217 $ (76,348) 12/31/2016 $ 338,049 $ 477,537 $ (139,488) 12/31/2017 $ 404,811 $ 546,408 $ (141,597) 12/31/2018 $ 442,233 $ 526,781 $ (84,548) 12/31/2019 $ 386,565 $ 547,681 $ (161,116) 12/31/2020 $ 256,821 $ 562,875 $ (306,054) 12/31/2021 $ 354,208 $ 584,695 $ (230,487) Note: The City implemented GASB Statement No. 68 in fiscal 2015 (using a December 31, 2014 measurement date). This schedule is intended to present 10-year trend information. Additional years will be added as they become available. -83- CITY OF APPLE VALLEY Other Post-Employment Benefits Plan Schedule of Changes in the City's Total OPEB Liability and Related Ratios Year Ended December 31,2021 2018 2019 2020 2021 Total OPEB liability Service cost $ 181,510 $ 199,217 $ 131,569 $ 165,292 Interest 80,281 82,489 99,285 59,440 Differences between expected and actual experience — — (648,940) 16,181 Changes of assumptions 57,294 (118,563) 203,592 89,997 Benefit payments (61,516) (63,841) (68,021) (86,765) Net change in total OPEB liability 257,569 99,302 (282,515) 244,145 Total OPEB liability—beginning of year 1,973,078 2,230,647 2,329,949 2,047,434 Total OPEB liability—end of year $ 2,230,647 $ 2,329,949 $ 2,047,434 $ 2,291,579 Covered-employee payroll $ 14,500,000 $ 15,000,000 $ 15,300,000 $ 15,800,000 Total OPEB liability as a percentage of covered-employee payroll 15.4% 15.5% 13.4% 14.5% Note 1: The City implemented GASB Statement No. 75 in fiscal 2018. This schedule is intended to present 10-year trend information. Additional years will be added as they become available. Note:2: No plan assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No.75. -84- CITY OF APPLE VALLEY Notes to Required Supplementary Information December 31,2021 PERA—GENERAL EMPLOYEES RETIREMENT FUND 2021 CHANGES IN ACTUARIAL ASSUMPTIONS • The investment return and single discount rates were changed from 7.50 percent to 6.50 percent,for financial reporting purposes. • The mortality improvement scale was changed from Scale MP-2019 to Scale MP-2020. 2020 CHANGES IN ACTUARIAL ASSUMPTIONS • The price inflation assumption was decreased from 2.50 percent to 2.25 percent. • The payroll growth assumption was decreased from 3.25 percent to 3.00 percent. • Assumed salary increase rates were changed as recommended in the June 30,2019 experience study. The net effect is assumed rates that average 0.25 percent less than previous rates. • Assumed rates of retirement were changed as recommended in the June 30, 2019 experience study.The changes result in more unreduced(normal)retirements and slightly fewer Rule of 90 and early retirements. • Assumed rates of termination were changed as recommended in the June 30, 2019 experience study. The new rates are based on service and are generally lower than the previous rates for years two through five, and slightly higher thereafter. • Assumed rates of disability were changed as recommended in the June 30, 2019 experience study. The change results in fewer predicted disability retirements for males and females. • The base mortality table for healthy annuitants and employees was changed from the RP-2014 Table to the Pub-2010 General Mortality Table,with adjustments. The base mortality table for disabled annuitants was changed from the RP-2014 Disabled Annuitant Mortality Table to the Pub-2010 General/Teacher Disabled Annuitant Mortality Table,with adjustments. • The mortality improvement scale was changed from MP-2018 to MP-2019. • The assumed spouse age difference was changed from two years older for females to one year older. • The assumed number of married male new retirees electing the 100.00 percent joint and survivor option changed from 35.00 percent to 45.00 percent. The assumed number of married female new retirees electing the 100.00 percent joint and survivor option changed from 15.00 percent to 30.00 percent.The corresponding number of married new retirees electing the life annuity option was adjusted accordingly. 2020 CHANGES IN PLAN PROVISIONS • Augmentation for current privatized members was reduced to 2.00 percent for the period July 1,2020 through December 31, 2023, and zero percent thereafter. Augmentation was eliminated for privatizations occurring after June 30,2020. -85- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2021 PERA—GENERAL EMPLOYEES RETIREMENT FUND(CONTINUED) 2019 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality projection scale was changed from MP-2017 to MP-2018. 2019 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. 2018 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality projection scale was changed from MP-2015 to MP-2017. • The assumed benefit increase was changed from 1.00 percent per year through 2044, and 2.50 percent per year thereafter,to 1.25 percent per year. 2018 CHANGES IN PLAN PROVISIONS • 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 zero percent, effective January 1,2019. Augmentation that has already accrued for deferred members will still apply. • Contribution stabilizer provisions were repealed. • Post-retirement 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. -86- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2021 PERA-GENERAL EMPLOYEES RETIREMENT FUND(CONTINUED) 2017 CHANGES IN ACTUARIAL ASSUMPTIONS • The Combined Service Annuity (CSA) loads were changed from 0.80 percent for active members and 60.00 percent for vested and nonvested deferred members. The revised CSA loads are now zero percent for active member liability, 15.00 percent for vested deferred member liability,and 3.00 percent for nonvested deferred member liability. • The assumed post-retirement benefit increase rate was changed from 1.00 percent per year for all years,to 1.00 percent per year through 2044, and 2.50 percent per year thereafter. 2017 CHANGES IN PLAN PROVISIONS • The state's contribution for the Minneapolis Employees Retirement Fund equals $16.0 million in 2017 and 2018, and$6.0 million thereafter. • The Employer Supplemental Contribution for the Minneapolis Employees Retirement Fund changed from $21.0 million to $31.0 million in calendar years 2019 to 2031. The state's contribution changed from$16.0 million to $6.0 million in calendar years 2019 to 2031. 2016 CHANGES IN ACTUARIAL ASSUMPTIONS • The assumed post-retirement benefit increase rate was changed from 1.00 percent per year through 2035, and 2.50 percent per year thereafter,to 1.00 percent per year for all years. • The assumed investment return was changed from 7.90 percent to 7.50 percent. The single discount rate changed from 7.90 percent to 7.50 percent. • Other assumptions were changed pursuant to the experience study 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 CHANGES IN ACTUARIAL ASSUMPTIONS • The assumed post-retirement benefit increase rate was changed from 1.00 percent per year through 2030,and 2.50 percent per year thereafter,to 1.00 percent per year through 2035, and 2.50 percent per year thereafter. 2015 CHANGES IN PLAN PROVISIONS • 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 $892.0 million. Upon consolidation, state and employer contributions were revised; the state's contribution of$6.0 million, which meets the special funding situation definition,was due September 2015. -87- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2021 PERA—PUBLIC EMPLOYEES POLICE AND FIRE FUND 2021 CHANGES IN ACTUARIAL ASSUMPTIONS • The investment return and single discount rates were changed from 7.50 percent to 6.50 percent,for financial reporting purposes. • The inflation assumption was changed from 2.50 percent to 2.25 percent. • The payroll growth assumption was changed from 3.25 percent to 3.00 percent. • The base mortality table for healthy annuitants and employees was changed from the RP-2014 Table to the Pub-2010 Public Safety Mortality Table. The mortality improvement scale was changed from MP-2019 to MP-2020. • The base mortality table for disabled annuitants was changed from the RP-2014 Healthy Annuitant Mortality Table (with future mortality improvement according to Scale MP-2019) to the Pub-2010 Public Safety Disabled Annuitant Mortality Table (with future mortality improvement according to Scale MP-2020). • Assumed rates of salary increase were modified as recommended in the July 14, 2020 experience study. The overall impact is a decrease in gross salary increase rates. • Assumed rates of retirement were changed as recommended in the July 14, 2020 experience study. The changes result in slightly more unreduced retirements and fewer assumed early retirements. • Assumed rates of withdrawal were changed from select and ultimate rates to service-based rates. The changes result in more assumed terminations. • Assumed rates of disability were increased for ages 25-44 and decreased for ages over 49. Overall,proposed rates result in more projected disabilities. • Assumed percent married for active female members was changed from 60 percent to 70 percent. Minor changes to form of payment assumptions were applied. 2020 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality projection scale was changed from MP-2018 to MP-2019. 2019 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality projection scale was changed from MP-2017 to MP-2018. -88- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2021 PERA—PUBLIC EMPLOYEES POLICE AND FIRE FUND (CONTINUED) 2018 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality projection scale was changed from MP-2016 to MP-2017. 2018 CHANGES IN PLAN PROVISIONS • Post-retirement benefit increases were changed to 1.00 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 100.00 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 zero 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 CHANGES IN ACTUARIAL ASSUMPTIONS • 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 CSA load was 30.00 percent for vested and nonvested deferred members. The CSA has been changed to 33.00 percent for vested members, and 2.00 percent for nonvested 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 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 5.60 percent per annum to 7.50 percent per annum. -89- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2021 PERA—PUBLIC EMPLOYEES POLICE AND FIRE FUND (CONTINUED) 2016 CHANGES IN ACTUARIAL ASSUMPTIONS • The assumed post-retirement benefit increase rate was changed from 1.00 percent per year through 2037,and 2.50 percent per year thereafter,to 1.00 percent per year for all future years. • The assumed investment return was changed from 7.90 percent to 7.50 percent. • The single discount rate changed from 7.90 percent to 5.60 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 CHANGES IN ACTUARIAL ASSUMPTIONS • The assumed post-retirement benefit increase rate was changed from 1.00 percent per year through 2030,and 2.50 percent per year thereafter,to 1.00 percent per year through 2037, and 2.50 percent per year thereafter. 2015 CHANGES IN PLAN PROVISIONS • The post-retirement benefit increase to be paid after attainment of the 90.00 percent funding threshold was changed from inflation up to 2.50 percent,to a fixed rate of 2.50 percent. -90- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2021 APPLE VALLEY FIREFIGHTERS' RELIEF ASSOCIATION 2021 CHANGES IN ACTUARIAL ASSUMPTIONS • The expected investment return and discount rate changed from 6.50 percent to 6.25 percent to reflect updated capital market assumptions. • The inflation rate assumption decreased from 2.50 percent to 2.25 percent. • The mortality assumptions were updated to the rates used in the most recent Minnesota PERA Police and Fire Plan actuarial valuation. 2021 CHANGES IN PLAN PROVISIONS • The base annuity benefit increased from$46 to$46.50 per month of service and the base lump sum benefit increased from$7,000 to $7,500 per year of service. 2020 CHANGES IN ACTUARIAL ASSUMPTIONS • The expected investment return and discount rate increased from 6.25 percent to 6.50 percent to reflect updated capital market assumptions. • The mortality assumption was updated from the rates used in the July 1,2018 Minnesota PERA Police and Fire Plan actuarial valuation to the rates used in the July 1,2019 Minnesota PERA Police and Fire Plan actuarial valuation. 2019 CHANGES IN ACTUARIAL ASSUMPTIONS • The expected investment return and discount rate decreased from 7.25 percent to 6.25 percent to reflect updated capital market assumptions. • The assumed inflation assumption decreased from 2.75 percent to 2.50 percent. • The mortality assumptions were updated to the rates used in the most recent Minnesota PERA Police and Fire Plan actuarial valuation. 2019 CHANGES IN PLAN PROVISIONS • The base annuity benefit increased from$45 to$46 per month per year of service,and the base lump sum benefit increased from$6,700 to $7,000 per year of service. -91- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2021 APPLE VALLEY FIREFIGHTERS' RELIEF ASSOCIATION(CONTINUED) 2018 CHANGES IN ACTUARIAL ASSUMPTIONS • The expected investment return and discount rate decreased from 7.50 percent to 7.25 percent to reflect updated capital market assumptions. • Mortality and termination rates were changed to those used in the most recent Minnesota PERA Police and Fire Plan actuarial valuation. 2017 CHANGES IN ACTUARIAL ASSUMPTIONS • The expected investment return and discount rate increased from 6.50 percent to 7.50 percent to reflect updated capital market assumptions. 2016 CHANGES IN ACTUARIAL ASSUMPTIONS • The discount rate was changed to reflect updated investment expectations. Disability decrements were added to reflect the disability benefit. Retirement rates were changed from 100.00 percent at age 50 with 20 years of service to a graded schedule. -92- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2021 OTHER POST-EMPLOYMENT BENEFITS PLAN 2021 CHANGES IN ACTUARIAL ASSUMPTIONS • The discount rate was changed from 2.74 percent to 2.12 percent. 2020 CHANGES IN ACTUARIAL ASSUMPTIONS • The discount rate was changed from 4.09 percent to 2.74 percent. • The mortality improvement scale was changed from MP-2015 to MP-2018. • The healthcare trend rate was changed from 8.00 percent,grading to 5.00 percent over 9 years, to 7.67 percent, grading to 5.00 percent over 8 years. • Salary increases were changed from 3.50 percent to 3.25 percent. • Inflation rate was changed from 2.75 percent to 2.00 percent. 2019 CHANGES IN ACTUARIAL ASSUMPTIONS • The discount rate was changed from 3.44 percent to 4.09 percent. • The healthcare trend rate was changed from 10.00 percent, grading to 5.00 percent over 10 years,to 8.00 percent, grading to 5.00 percent over 9 years. 2018 CHANGES IN ACTUARIAL ASSUMPTIONS • The discount rate was changed from 4.50 percent to 3.44 percent. -93- THIS PAGE INTENTIONALLY LEFT BLANK SUPPLEMENTARY INFORMATION THIS PAGE INTENTIONALLY LEFT BLANK COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES CITY OF APPLE VALLEY Nonmajor Governmental Funds Combining Balance Sheet as of December 31,2021 Special Debt Capital Revenue Service Proj ects Total Assets Cash and investments $ 1,795,448 $ 3,630,176 $ 22,138,647 $ 27,564,271 Receivables Accounts 8,016 — 169,200 177,216 Due from other governmental units 139,112 139,112 Special assessments Current — 130,000 — 130,000 Interest 829 829 Total assets $ 1,803,464 $ 3,760,176 $ 22,447,788 $ 28,011,428 Liabilities Accrued salaries payable $ 12,593 $ — $ 58 $ 12,651 Accounts payable 8,049 2,317 435,186 445,552 Contracts payable 81,165 81,165 Due to other governmental units (12) (12) Due to other funds 43,017 43,017 Advances from other funds 621,230 621,230 Total liabilities 20,630 2,317 1,180,656 1,203,603 Deferred inflows of resources Unavailable revenue—special assessments — 130,000 — 130,000 Fund balances(deficit) Restricted 1,782,834 1,660,884 17,515,142 20,958,860 Assigned — 1,966,975 3,987,583 5,954,558 Unassigned (235,593) (235,593) Total fund balances 1,782,834 3,627,859 21,267,132 26,677,825 Total liabilities,deferred inflows of resources,and fund balances $ 1,803,464 $ 3,760,176 $ 22,447,788 $ 28,011,428 -94- CITY OF APPLE VALLEY Nonmajor Governmental Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances Year Ended December 31,2021 Special Debt Capital Revenue Service Projects Total Revenues Taxes $ - $ 1,176,445 $ 1,102,461 $ 2,278,906 Other taxes 80,874 80,874 Franchise taxes 925,991 925,991 Special assessments - 130,000 - 130,000 Intergovernmental 532,195 532,195 Investment earnings(losses) (9,949) (25,236) (98,430) (133,615) Other 11,460 204,309 456,454 672,223 Total revenues 614,580 1,485,518 2,386,476 4,486,574 Expenditures Current General government 447,315 13,411 893,352 1,354,078 Public safety 5,811 - 40,752 46,563 Public works 15,564 - 200,727 216,291 Parks and recreation 312,549 - 113,652 426,201 Capital outlay 8,204 - 1,797,365 1,805,569 Debt service Principal - 1,025,000 - 1,025,000 Interest and fiscal charges - 225,825 148,524 374,349 Total expenditures 789,443 1,264,236 3,194,372 5,248,051 Excess(deficiency)of revenues over expenditures (174,863) 221,282 (807,896) (761,477) Other financing sources(uses) Transfers in 175,568 55,453 1,425,000 1,656,021 Transfers(out) - (55,453) (175,568) (231,021) Sale of capital assets 4,500 4,500 Bonds issued 5,985,000 5,985,000 Premium on debt issued 383,036 383,036 Total other financing sources(uses) 180,068 - 7,617,468 7,797,536 Net change in fund balances 5,205 221,282 6,809,572 7,036,059 Fund balances Beginning of year 1,777,629 3,406,577 14,457,560 19,641,766 End of year $ 1,782,834 $ 3,627,859 $ 21,267,132 $ 26,677,825 -95- THIS PAGE INTENTIONALLY LEFT BLANK NONMAJOR SPECIAL REVENUE FUNDS Nonmajor special revenue funds are used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes other than debt service or capital projects. Nonmajor special revenue funds presently established are as follows: • Cable TV Fund — Accounts for the operating costs of the cable TV functions funded by cable franchise fees. • Solid Waste Grant Fund — Accounts for the expenses related to recycling activities and the semiannual cleanup day funded by grants from Dakota County. • Police Forfeiture Fund—Administers the resources received through court-ordered forfeitures. • EDA Operations Fund — Accounts for the operating activities of the Apple Valley Economic Development Authority. • Lodging Tax Fund—Administers the resources received from the lodging tax process. -96- CITY OF APPLE VALLEY Nonmajor Special Revenue Funds Combining Balance Sheet as of December 31,2021 Solid Waste Police Cable TV Grant Forfeiture (2010) (2040) (2060) Assets Cash and investments $ 168,386 $ 36,287 $ 100,129 Receivables Accounts — — — Total assets $ 168,386 $ 36,287 $ 100,129 Liabilities Accrued salaries payable $ 12,593 $ — $ — Accounts payable 435 — — Due to other governmental units (12) — — Total liabilities 13,016 — — Fund balances Restricted 155,370 36,287 100,129 Total liabilities and fund balances $ 168,386 $ 36,287 $ 100,129 -97- EDA Lodging Operations Tax (3210) (7000) Totals $ 1,412,002 $ 78,644 $ 1,795,448 8,016 8,016 $ 1,412,002 $ 86,660 $ 1,803,464 $ — $ — $ 12,593 7,614 8,049 — — (12) 7,614 20,630 1,412,002 79,046 1,782,834 $ 1,412,002 $ 86,660 $ 1,803,464 -98- CITY OF APPLE VALLEY Nonmajor Special Revenue Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances as of December 31,2021 Solid Waste Police Cable TV Grant Forfeiture (2010) (2040) (2060) Revenues Other taxes $ — $ — $ — Intergovernmental 178,214 Investment earnings(losses) (214) (272) (658) Other revenue Miscellaneous 853 8,508 2,099 Total revenues 178,853 8,236 1,441 Expenditures Current General government — — — Public safety 5,811 Public works — 15,564 — Parks and recreation 312,549 Capital outlay 8,204 — — Total expenditures 320,753 15,564 5,811 Excess(deficiency)of revenue over expenditures (141,900) (7,328) (4,370) Other financing sources Sale of capital assets 4,500 Transfers in 175,568 — — Total other financing sources 175,568 — 4,500 Net change in fund balances 33,668 (7,328) 130 Fund balances Beginning of year 121,702 43,615 99,999 End of year $ 155,370 $ 36,287 $ 100,129 -99- EDA Lodging Operations Tax (3210) (7000) Totals $ — $ 80,874 $ 80,874 353,981 — 532,195 (8,286) (519) (9,949) 11,460 345,695 80,355 614,580 371,435 75,880 447,315 5,811 — — 15,564 312,549 — 8,204 371,435 75,880 789,443 (25,740) 4,475 (174,863) 4,500 — — 175,568 180,068 (25,740) 4,475 5,205 1,437,742 74,571 1,777,629 $ 1,412,002 $ 79,046 $ 1,782,834 -100- THIS PAGE INTENTIONALLY LEFT BLANK NONMAJOR DEBT SERVICE FUNDS Nonmajor debt service funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditures for principal, interest, and related costs on long-term debt of governmental funds. The individual nonmajor debt service funds presented are to distinguish between the various bond issues. -101- CITY OF APPLE VALLEY Nonmajor Debt Service Funds Combining Balance Sheet as of December 31,2021 Tax Taxable G.O. Increment Tax Equipment G.O. Closed Downtown Increment Certificates Bond Issues Redevelopment Bonds of 2003 of 2012 (3075) (3260) (3270) (3370) Assets Cash and investments $ 1,966,975 $ 116,626 $ 1,192,255 $ — Receivables Special assessments Current — — — — Total assets $ 1,966,975 $ 116,626 $ 1,192,255 $ — Liabilities Accounts payable $ — $ 2,317 $ — $ — Deferred inflows of resources Unavailable revenue—special assessments — — — — Fund balances Restricted — 114,309 1,192,255 — Assigned 1,966,975 — — — Total fund balances 1,966,975 114,309 1,192,255 — Total liabilities,deferred inflows of resources,and fund balances $ 1,966,975 $ 116,626 $ 1,192,255 $ - -102- G.O. Improvement Refunding G.O. Bonds Bonds Park Bonds of 2012 of 2013 of 2015 (3380) (3385) (3395) Total $ 101,078 $ 84,218 $ 169,024 $ 3,630,176 130,000 — — 130,000 $ 231,078 $ 84,218 $ 169,024 $ 3,760,176 $ — $ — $ — $ 2,317 130,000 — — 130,000 101,078 84,218 169,024 1,660,884 1,966,975 101,078 84,218 169,024 3,627,859 $ 231,078 $ 84,218 $ 169,024 $ 3,760,176 -103- CITY OF APPLE VALLEY Nonmajor Debt Service Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances Year Ended December 31,2021 Tax Taxable G.O. Increment Tax Equipment G.O. Closed Downtown Increment Certificates Bond Issues Redevelopment Bonds of 2003 of 2012 (3075) (3260) (3270) (3370) Revenues Taxes $ — $ — $ — $ 128,000 Special assessments — — — — Investment earnings(losses) (12,126) (777) (7,751) (607) Other 204,309 — —Total revenues 192,183 (777) (7,751) 127,393 Expenditures Current General government 1,000 12,411 — — Debt service Principal — — — 125,000 Interest and fiscal charges — — — 2,500 Total expenditures 1,000 12,411 — 127,500 Excess(deficiency)of revenue over expenditures 191,183 (13,188) (7,751) (107) Other financing sources(uses) Transfers in 55,453 — — — Transfers(out) — — — (55,453) Total other financing sources(uses) 55,453 — — (55,453) Net change in fund balances 246,636 (13,188) (7,751) (55,560) Fund balances Beginning of year 1,720,339 127,497 1,200,006 55,560 End of year $ 1,966,975 $ 114,309 $ 1,192,255 $ - -104- G.O. Improvement Refunding G.O. Bonds Bonds Park Bonds of 2012 of 2013 of 2015 (3380) (3385) (3395) Total $ - $ 347,150 $ 701,295 $ 1,176,445 130,000 - - 130,000 (880) (846) (2,249) (25,236) 204,309 129,120 346,304 699,046 1,485,518 13,411 120,000 155,000 625,000 1,025,000 4,800 175,625 42,900 225,825 124,800 330,625 667,900 1,264,236 4,320 15,679 31,146 221,282 55,453 - - - (55,453) 4,320 15,679 31,146 221,282 96,758 68,539 137,878 3,406,577 $ 101,078 $ 84,218 $ 169,024 $ 3,627,859 -105- NONMAJOR CAPITAL PROJECTS FUNDS Nonmajor capital projects funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditures for capital outlays, including the acquisition and construction of capital facilities and other capital assets. Capital projects funds exclude those types of capital-related outflows financed by proprietary funds. Nonmajor capital projects funds presently established are as follows: • Park Dedication Fund—Accounts for expenditures for the expansion of the City's park facilities funded by the collection of park dedication fees charged to developing property. • Police Special Projects Fund — Accounts for police department projects funded with specific funding sources. • Tree Preservation Fund — Accounts for the amounts received in the development process related to tree preservation efforts. • Pond Fund—Accounts for the amounts received in the development process related to ponding efforts on privately-developed projects. • Pathways and Sidewalks Fund—Accounts for the amounts received in the development process related to pathways and sidewalk development efforts. • Dodd Road Fund—Accounts for the amounts received from the development process on Dodd Road. • Former City Hall Building Fund—Accounts for the costs and revenues associated with the use of the former City Hall building. • Central Village Parking Fund—Accounts for the costs and revenues associated with the use of the Central Village Parking. • Capital Building Fund —Accounts for the cost of the construction of the municipal center and other city facilities. • Park Improvement Development Fund — Accounts for park improvement costs in the development process. • C.I.P. Development Fund —Accounts for the proceeds from and expenses related to the Fraser land sale. • 2021 Facilities C.I.P. Fund — Accounts for the expenditures and bond proceeds received from the issuance of the 2021 Facilities Capital Improvement Plan Bonds. The improvements will include a new fire station, new police operations and garage facility as well as improvements at the Central Maintenance Facility. • Valleywood Improvements Fund- Accounts for the cost of on-course improvements at the Valleywood Golf Course. • Cable Capital Equipment Fund — Accounts for capital equipment needs of the cable TV function funded with portions of the cable franchise fees. • Cable Capital Equipment/PEG Fund —Accounts for capital equipment needs of the cable TV function funded with the cable PEG fees. • Physical Improvement Fund—Accounts for developer projects funded by developers. -106- NONMAJOR CAPITAL PROJECTS FUNDS (CONTINUED) • Private Development Fund—Accounts for developer projects funded by developers. • 2003 Improvement Construction Fund — Accounts for the improvements funded with the 2003 General Obligation Bonds. • Electric Franchise Fee Fund — Accounts for project costs and revenues associated with the electric franchise fee. • Fire Grants Project Fund—Accounts for fire department projects funded with specific funding sources. • TIF District No. 7 Fund—Accounts for project costs included within TIF District No. 7. • TIF District No. 1 Fund—Accounts for project costs included within TIF District No. 1. • TIF District No. 15 Parkside Village Fund — Accounts for project costs included within TIF District No. 15—Parkside Village. • TIF District No. 16 Uponor Fund — Accounts for project costs included within TIF District No. 16. • TIF District No. 14 Business Campus Fund — Accounts for project costs included within TIF District No. 14—Apple Valley Business Campus. • TIF District No. 17 Karamella Fund —Accounts for project costs included within TIF District No. 17—Karamella. -107- CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Balance Sheet as of December 31,2021 Park Police Special Tree Pathways and Dedication Projects Preservation Pond Sidewalks Dodd Road (2015) (2055) (2070) (2075) (2080) (2085) Assets Cash and investments $ 2,479,699 $ 48,261 $ 394,342 $ 265,158 $ 266,992 $ 257,721 Receivables Accounts — — — — — — Due from other governmental units 139,112 — — — — — Interest — — — — — — Total assets $ 2,618,811 $ 48,261 $ 394,342 $ 265,158 $ 266,992 $ 257,721 Liabilities Accrued salaries payable $ — $ — $ — $ — $ — $ — Accounts payable 611 — — — — — Contracts payable 41,290 — — — — — Due to other funds — — — — — — Advances from other funds — — — — — — Total liabilities 41,901 — — — — — Fund balances(deficit) Restricted 2,576,910 — — — — — Assigned — 48,261 394,342 265,158 266,992 257,721 Unassigned — — — — — — Total fund balances(deficit) 2,576,910 48,261 394,342 265,158 266,992 257,721 Total liabilities and fund balances $ 2,618,811 $ 48,261 $ 394,342 $ 265,158 $ 266,992 $ 257,721 -108- Former Central Park 2021 City Hall Village Capital Improvement C.I.P. Facilities Valleywood Cable Capital Building Parking Building Development Development C.I.P Improvements Equipment (2090) (2095) (4000) (4010) (4045) (4420) (4425) (4800/4815) $ 202,999 $ - $ 845,554 $ 3,175 $ 285,477 $ 6,208,083 $ 931,753 $ 21,031 14,891 829 - - $ 202,999 $ - $ 845,554 $ 3,175 $ 285,477 $ 6,208,912 $ 931,753 $ 35,922 $ - $ - $ - S - $ - $ - $ - $ 58 37,282 1,750 3,492 - - 117,522 42,790 696 22,112 - - - - - 20,905 37,282 23,862 3,492 - - 117,522 42,790 21,659 6,091,390 - 14,263 165,717 - 842,062 3,175 285,477 - 888,963 - (23,862) - - - - - - 165,717 (23,862) 842,062 3,175 285,477 6,091,390 888,963 14,263 $ 202,999 $ - $ 845,554 $ 3,175 $ 285,477 $ 6,208,912 $ 931,753 $ 35,922 -109- (continued) CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Balance Sheet(continued) as of December 31,2021 2003 Cable Capital Physical Private Improvement Electric Fire Grants Equipment/PEG Improvement Development Construction Franchise Fee Project (4810) (4900) (4920) (4300) (4750) (7600) Assets Cash and investments $ 106,016 $ 386,383 $ 139,779 $ 131,305 $ 5,503,779 $ 18,607 Receivables Accounts 18,668 - - - 135,641 - Due from other governmental units - - - - - - Interest - - - - - - Total assets $ 124,684 $ 386,383 $ 139,779 $ 131,305 $ 5,639,420 $ 18,607 Liabilities Accrued salaries payable $ - $ - $ - $ - $ - $ - Accounts payable - 206,100 - 24,943 - - Contracts payable - - - - 39,875 - Due to other funds - - - - - - Advances from other funds - - - - -Total liabilities - 206,100 - 24,943 39,875 - Fund balances(deficit) Restricted - - - - 5,599,545 - Assigned 124,684 180,283 139,779 106,362 - 18,607 Unassigned - - - - - - Total fund balances(deficit) 124,684 180,283 139,779 106,362 5,599,545 18,607 Total liabilities and fund balances $ 124,684 $ 386,383 $ 139,779 $ 131,305 $ 5,639,420 $ 18,607 -110- TIF District TIF District TIF District TIF District TIF District TIF District No.15 No. 16 No. 14 No.17 No.7 No. 1 Parkside Village Uponor Business Campus Karamella (4710) (4730) (4740) (4743) (4735) (4746) Total $ 1,938,332 $ 982,251 $ 409,499 $ 50,032 $ 208,376 $ 54,043 $ 22,138,647 169,200 139,112 829 $ 1,938,332 $ 982,251 $ 409,499 $ 50,032 $ 208,376 $ 54,043 $ 22,447,788 $ - $ - $ - $ - $ - $ - $ 58 435,186 81,165 43,017 621,230 - - - 621,230 621,230 - - - 1,180,656 1,938,332 982,251 - 50,032 208,376 54,043 17,515,142 3,987,583 (211,731) - - - (235,593) 1,938,332 982,251 (211,731) 50,032 208,376 54,043 21,267,132 $ 1,938,332 $ 982,251 $ 409,499 $ 50,032 $ 208,376 $ 54,043 $ 22,447,788 -111- CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances Year Ended December 31,2021 Park Police Special Tree Pathways and Dedication Projects Preservation Pond Sidewalks Dodd Road (2015) (2055) (2070) (2075) (2080) (2085) Revenues Taxes $ — $ — $ — $ — $ — $ — Franchise taxes — — — — — — Investment earnings(losses) (16,662) (428) (2,562) (1,725) (1,736) (1,675) Other revenue Rentals — — — — — — Park dedication fees 383,493 — — — — — Miscellaneous — — — — — — Total revenues 366,831 (428) (2,562) (1,725) (1,736) (1,675) Expenditures Current General government — — — — — — Public safety — 40,752 — — — — Public works — — — — — — Parks and recreation 113,652 — — — — — Capital outlay 338,804 — — — — — Debt service Interest and fiscal charges — — — — — — Total expenditures 452,456 40,752 — — — — Excess(deficiency) of revenue over expenditures (85,625) (41,180) (2,562) (1,725) (1,736) (1,675) Other financing sources(uses) Transfers in — — — — — — Transfers(out) — — — — — — Bonds issued — — — — — — Premium on debt issued — — — — — — Total other financing sources(uses) — — — — — — Net change in fund balances (85,625) (41,180) (2,562) (1,725) (1,736) (1,675) Fund balances(deficit) Beginning of year 2,662,535 89,441 396,904 266,883 268,728 259,396 End of year $ 2,576,910 $ 48,261 $ 394,342 $ 265,158 $ 266,992 $ 257,721 -112- Former Central Park 2021 City Hall Village Capital Improvement C.I.P. Facilities Valleywood Cable Capital Building Parking Building Development Development C.I.P Improvements Equipment (2090) (2095) (4000) (4010) (4045) (4420) (4425) (4800/4815) $ - $ - $ - $ - $ - $ - $ - $ 223,391 (1,364) - (4,367) (21) (1,856) (1,597) (2,315) - 65,320 4,300 - - - - - - 63,956 4,300 (4,367) (21) (1,856) (1,597) (2,315) 223,391 61,651 5,601 - - - - - - 157,330 42,790 - 28,522 - 554,701 - - - 65,932 11,906 117,719 - - 90,173 5,601 554,701 - - 275,049 108,722 11,906 (26,217) (1,301) (559,068) (21) (1,856) (276,646) (111,037) 211,485 425,000 - - - 1,000,000 - (175,568) 5,985,000 - - 383,036 - - 425,000 - - 6,368,036 1,000,000 (175,568) (26,217) (1,301) (134,068) (21) (1,856) 6,091,390 888,963 35,917 191,934 (22,561) 976,130 3,196 287,333 - - (21,654) $ 165,717 $ (23,862) $ 842,062 $ 3,175 $ 285,477 $ 6,091,390 $ 888,963 $ 14,263 -113- (continued) CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances(continued) Year Ended December 31,2021 2003 Cable Capital Physical Private Improvement Electric Fire Grants Equipment/PEG Improvement Development Construction Franchise Fee Project (4810) (4900) (4920) (4300) (4750) (7600) Revenues Taxes $ — $ — $ — $ — $ — $ — Franchise taxes 77,135 — — — 625,465 — Investment earnings(losses) (508) (2,484) (909) (854) (35,896) (122) Other revenue Rentals — — — — — — Park dedication fees — — — — — — Miscellaneous — 3,341 — — — — Total revenues 76,627 857 (909) (854) 589,569 (122) Expenditures Current General government — — — — — — Public safety — — — — — — Public works — 402 — — 205 — Parks and recreation — — — — — — Capital outlay — — — — 797,500 — Debt service Interest and fiscal charges — — — — — — Total expenditures — 402 — — 797,705 — Excess(deficiency) of revenue over expenditures 76,627 455 (909) (854) (208,136) (122) Other financing sources(uses) Transfers in — — — — — — Transfers(out) — — — — — — Bonds issued — — — — — — Premium on debt issued — — — — — — Total other financing sources(uses) — — — — — — Net change in fund balances 76,627 455 (909) (854) (208,136) (122) Fund balances(deficit) Beginning of year 48,057 179,828 140,688 107,216 5,807,681 18,729 End of year $ 124,684 $ 180,283 $ 139,779 $ 106,362 $ 5,599,545 $ 18,607 -114- TIF District TIF District TIF District TIF District TIF District TIF District No. 15 No. 16 No. 14 No. 17 No.7 No. 1 Parkside Village Uponor Business Campus Karamella (4710) (4730) (4740) (4743) (4735) (4746) Total $ - $ - $ 774,664 $ 59,629 $ 197,199 $ 70,969 $ 1,102,461 925,991 (12,598) (6,384) (1,090) (190) (898) (189) (98,430) 69,620 383,493 3,341 (12,598) (6,384) 773,574 59,439 196,301 70,780 2,386,476 530,961 55,171 175,780 64,188 893,352 40,752 200,727 113,652 1,797,365 30,805 - - - 148,524 561,766 55,171 175,780 64,188 3,194,372 (12,598) (6,384) 211,808 4,268 20,521 6,592 (807,896) 1,425,000 (175,568) 5,985,000 383,036 7,617,468 (12,598) (6,384) 211,808 4,268 20,521 6,592 6,809,572 1,950,930 988,635 (423,539) 45,764 187,855 47,451 14,457,560 $ 1,938,332 $ 982,251 $ (211,731) $ 50,032 $ 208,376 $ 54,043 $ 21,267,132 -115- CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual Year Ended December 31,2021 Budgeted Amounts Over(Under) Original Final Actual Budget Revenue Taxes Current $ 27,258,336 $ 27,258,336 $ 27,082,264 $ (176,072) Delinquent 50,000 50,000 144,928 94,928 Total taxes 27,308,336 27,308,336 27,227,192 (81,144) Other taxes 96,700 96,700 57,512 (39,188) Franchise taxes 565,000 565,000 356,500 (208,500) Special assessments 2,000 2,000 5,442 3,442 Licenses and permits General government 134,240 134,240 141,233 6,993 Public safety 9,000 9,000 7,200 (1,800) Public works 1,153,850 1,153,850 2,478,063 1,324,213 Total licenses and permits 1,297,090 1,297,090 2,626,496 1,329,406 Intergovernmental Federal grants Public safety - - 40,741 40,741 State grants PERA aid 7,500 7,500 22,467 14,967 Fire relief aid-public safety 295,000 295,000 347,326 52,326 Police relief aid-public safety 465,000 465,000 473,417 8,417 Other-public safety 106,900 106,900 122,596 15,696 Total intergovernmental 874,400 874,400 1,006,547 132,147 Charges for services Administration charges-general government Construction funds 69,200 69,200 - (69,200) Enterprise funds 840,000 840,000 841,600 1,600 Investment charges-general government 127,500 127,500 127,500 - Engineering charges-public works-construction 850,000 850,000 737,867 (112,133) General government 30,910 30,910 32,475 1,565 Public safety 250,200 250,200 201,505 (48,695) Public works 15,800 15,800 14,540 (1,260) Parks and recreation 1,158,600 1,158,600 985,122 (173,478) Total charges for services 3,342,210 3,342,210 2,940,609 (401,601) Fines and forfeitures 295,400 295,400 193,785 (101,615) Investment earnings(losses) 205,000 205,000 (136,601) (341,601) Other Rentals-recreation 250,000 250,000 267,967 17,967 Rentals-public safety 39,400 39,400 38,388 (1,012) Rentals-other 491,000 491,000 545,025 54,025 Refunds and reimbursements 75,000 75,000 57,836 (17,164) Donations - - 654 654 Miscellaneous 40,975 40,975 61,182 20,207 Total other 896,375 896,375 971,052 74,677 Total revenue 34,882,511 34,882,511 35,248,534 366,023 -116- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2021 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures General government Mayor and City Council Personal services 133,710 133,710 122,790 (10,920) Supplies 625 625 302 (323) Other current expenditures 23,660 23,660 6,568 (17,092) Total Mayor and City Council 157,995 157,995 129,660 (28,335) Administration Personal services 598,105 598,105 581,992 (16,113) Supplies 175 175 744 569 Other current expenditures 16,155 16,155 9,186 (6,969) Total administration 614,435 614,435 591,922 (22,513) Finance and data processing Personal services 678,820 678,820 695,831 17,011 Supplies 7,750 7,750 4,891 (2,859) Other current expenditures 317,198 317,198 319,457 2,259 Capital outlay 1,671 1,671 Total finance and data processing 1,003,768 1,003,768 1,021,850 18,082 Information technology Personal services 643,330 643,330 639,303 (4,027) Supplies 8,800 8,800 9,535 735 Other current expenditures 286,415 362,415 232,973 (129,442) Capital outlay 184,000 45,000 89,236 44,236 Total information technology 1,122,545 1,059,545 971,047 (88,498) Human resources Personal services 572,455 572,455 544,263 (28,192) Supplies 650 1,650 399 (1,251) Other current expenditures 75,865 75,865 44,109 (31,756) Total human resources 648,970 649,970 588,771 (61,199) City clerk/elections Personal services 240,645 240,645 247,322 6,677 Supplies 700 700 1,054 354 Other current expenditures 94,950 94,950 73,940 (21,010) Total city clerk/elections 336,295 336,295 322,316 (13,979) Legal Other current expenditures 553,000 553,000 583,040 30,040 General government buildings Personal services 208,885 187,385 170,711 (16,674) Supplies 14,400 16,900 20,200 3,300 Other current expenditures 168,310 168,310 203,369 35,059 Total general government buildings 391,595 372,595 394,280 21,685 -117- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2021 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures(continued) General government(continued) Community development Personal services 695,105 695,105 752,849 57,744 Supplies 900 900 508 (392) Other current expenditures 42,950 47,950 41,298 (6,652) Capital outlay 4,411 4,411 Total community development 738,955 743,955 799,066 55,111 Code enforcement Personal services 311,290 311,290 211,476 (99,814) Supplies 2,400 2,400 1,649 (751) Other current expenditures 7,520 7,520 4,931 (2,589) Total code enforcement 321,210 321,210 218,056 (103,154) Unallocated Personal services 12,000 12,000 - (12,000) Other current expenditures 481,090 481,090 325,000 (156,090) Total unallocated 493,090 493,090 325,000 (168,090) Total general government 6,381,858 6,305,858 5,945,008 (360,850) Public safety Police protection Personal services 8,742,445 8,634,145 8,589,116 (45,029) Supplies 209,750 205,550 209,823 4,273 Other current expenditures 1,632,455 1,628,955 1,521,924 (107,031) Total police protection 10,584,650 10,468,650 10,320,863 (147,787) Fire protection Personal services 1,407,700 1,407,700 1,399,426 (8,274) Supplies 89,994 124,094 130,515 6,421 Other current expenditures 713,365 698,265 671,220 (27,045) Total fire protection 2,211,059 2,230,059 2,201,161 (28,898) Fire relief Other current expenditures 572,887 572,887 624,963 52,076 Civil defense Supplies 1,000 1,000 12,086 11,086 Other current expenditures 19,926 19,926 18,402 (1,524) Total civil defense 20,926 20,926 30,488 9,562 Animal control Personal services 98,880 98,880 80,835 (18,045) Supplies 5,225 5,225 4,854 (371) Other current expenditures 8,150 8,150 5,796 (2,354) Total animal control 112,255 112,255 91,485 (20,770) -118- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2021 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures(continued) Public safety(continued) Building inspection Personal services 660,585 660,585 649,175 (11,410) Supplies 12,755 12,755 8,956 (3,799) Other current expenditures 177,280 177,280 197,046 19,766 Capital outlay - 15,000 18,158 3,158 Total building inspection 850,620 865,620 873,335 7,715 Total public safety 14,352,397 14,270,397 14,142,295 (128,102) Public works Public works administration Personal services 520,255 508,255 502,454 (5,801) Supplies 8,040 8,040 2,716 (5,324) Other current expenditures 248,070 213,070 230,481 17,411 Total public works administration 776,365 729,365 735,651 6,286 Central maintenance facility Personal services 642,415 632,415 621,936 (10,479) Supplies 27,450 27,450 21,884 (5,566) Other current expenditures 169,430 169,430 152,906 (16,524) Capital outlay 6,200 27,600 5,490 (22,110) Total central maintenance facility 845,495 856,895 802,216 (54,679) Streets Personal services 1,938,200 1,938,200 1,584,201 (353,999) Supplies 491,286 516,989 392,703 (124,286) Other current expenditures 751,725 779,222 760,569 (18,653) Capital outlay 42,500 3,000 - (3,000) Total streets 3,223,711 3,237,411 2,737,473 (499,938) Engineering Personal services 796,975 796,975 722,490 (74,485) Supplies 15,350 15,350 13,972 (1,378) Other current expenditures 159,690 159,690 128,546 (31,144) Total engineering 972,015 972,015 865,008 (107,007) Total public works 5,817,586 5,795,686 5,140,348 (655,338) Parks and recreation Parks and recreation administration Personal services 856,960 856,960 916,957 59,997 Supplies 8,400 8,400 3,437 (4,963) Other current expenditures 154,185 143,185 132,120 (11,065) Total parks and recreation administration 1,019,545 1,008,545 1,052,514 43,969 -119- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2021 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures(continued) Parks and recreation(continued) Recreation programs Personal services 178,570 178,570 91,309 (87,261) Supplies 43,000 43,000 30,918 (12,082) Other current expenditures 121,420 121,420 74,937 (46,483) Total recreation programs 342,990 342,990 197,164 (145,826) Parks maintenance Personal services 1,976,680 1,976,680 1,854,836 (121,844) Supplies 267,600 230,575 241,526 10,951 Other current expenditures 846,120 947,645 952,072 4,427 Total parks maintenance 3,090,400 3,154,900 3,048,434 (106,466) Redwood Community Pool Personal services 67,770 67,770 92,402 24,632 Supplies 6,600 6,600 9,291 2,691 Other current expenditures 37,900 37,900 34,491 (3,409) Total Redwood Community Pool 112,270 112,270 136,184 23,914 Apple Valley Family Aquatic Center Personal services 342,355 342,355 426,266 83,911 Supplies 33,500 33,500 45,251 11,751 Other current expenditures 249,100 249,100 301,652 52,552 Total Apple Valley Family Aquatic Center 624,955 624,955 773,169 148,214 Apple Valley Community Center Personal services 209,450 209,450 170,167 (39,283) Supplies 18,100 18,100 14,957 (3,143) Other current expenditures 82,000 82,000 60,948 (21,052) Total Apple Valley Community Center 309,550 309,550 246,072 (63,478) Apple Valley Senior Center Personal services 324,000 324,000 266,048 (57,952) Supplies 12,550 12,550 6,839 (5,711) Other current expenditures 83,410 83,410 50,673 (32,737) Capital outlay - 6,100 6,080 (20) Total Apple Valley Senior Center 419,960 426,060 329,640 (96,420) Total parks and recreation 5,919,670 5,979,270 5,783,177 (196,093) Total expenditures 32,471,511 32,351,211 31,010,828 (1,340,383) Excess of revenues over expenditures 2,411,000 2,531,300 4,237,706 1,706,406 -120- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual(continued) Year Ended December 31,2021 Budgeted Amounts Over(Under) Original Final Actual Budget Other financing sources(uses) Sale of capital assets 24,000 24,000 55,751 31,751 Transfers in 1,427,000 1,427,000 1,426,000 (1,000) Transfers(out) (3,862,000) (3,871,000) (5,021,000) (1,150,000) Total other financing sources(uses) (2,411,000) (2,420,000) (3,539,249) (1,119,249) Net change in fund balances $ — $ 111,300 698,457 $ 587,157 Fund balances Beginning of year 19,187,963 End of year $ 19,886,420 -121- CITY OF APPLE VALLEY Road Improvements Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2021 Over(Under) Budget Actual Budget Revenue Special assessments $ — $ 37,687 $ 37,687 Intergovernmental 5,835,800 573,239 (5,262,561) Total revenue 5,835,800 610,926 (5,224,874) Expenditures Capital outlay Public works 12,679,300 3,808,072 (8,871,228) Excess(deficiency)of revenue over expenditures (6,843,500) (3,197,146) 3,646,354 Other financing sources Transfers in 6,843,500 4,076,500 (2,767,000) Net change in fund balances $ — 879,354 $ 879,354 Fund balances(deficit) Beginning of year (2,389,744) End of year $ (1,510,390) -122- CITY OF APPLE VALLEY Future Capital Projects—Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2021 Over(Under) Budget Actual Budget Revenue Investment earnings(losses) $ 186,786 $ (97,579) $ (284,365) Miscellaneous — 90,650 90,650 Total revenue 186,786 (6,929) (193,715) Expenditures Capital outlay 430,000 1,500 (428,500) Excess(deficiency)of revenue over expenditures (243,214) (8,429) 234,785 Other financing sources(uses) Transfers in 500,000 1,150,000 650,000 Transfers(out) (930,500) (930,500) — Total other financing sources(uses) (430,500) 219,500 650,000 Net change in fund balances $ (673,714) 211,071 $ 884,785 Fund balances Beginning of year 17,184,715 End of year $ 17,395,786 -123- CITY OF APPLE VALLEY Cable TV Special Revenue Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2021 Over(Under) Budget Actual Budget Revenue Intergovernmental $ 175,568 $ 178,214 $ 2,646 Investment earnings(losses) 1,500 (214) (1,714) Miscellaneous — 853 853 Total revenue 177,068 178,853 1,785 Expenditures Current Parks and recreation 351,135 312,549 (38,586) Capital outlay — 8,204 8,204 Total expenditures 351,135 320,753 (30,382) Excess(deficiency)of revenue over expenditures (174,067) (141,900) 32,167 Other financing sources Transfers in 175,568 175,568 — Net change in fund balances $ 1,501 33,668 $ 32,167 Fund balances Beginning of year 121,702 End of year $ 155,370 -124- CITY OF APPLE VALLEY EDA Operations Special Revenue Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2021 Over(Under) Budget Actual Budget Revenue Intergovernmental $ — $ 353,981 $ 353,981 Investment earnings(losses) 400 (8,286) (8,686) Miscellaneous 50,000 — (50,000) Total revenue 50,400 345,695 295,295 Expenditures Current General government 20,450 371,435 350,985 Net change in fund balances $ 29,950 (25,740) $ (55,690) Fund balances Beginning of year 1,437,742 End of year $ 1,412,002 -125- CITY OF APPLE VALLEY Former City Hall Building Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2021 Over(Under) Budget Actual Budget Revenue Investment earnings(losses) $ 2,500 $ (1,364) $ (3,864) Other revenue 155,000 65,320 (89,680) Total revenue 157,500 63,956 (93,544) Expenditures Current General government 62,100 61,651 (449) Capital outlay 61,450 28,522 (32,928) Total expenditures 123,550 90,173 (33,377) Net change in fund balances $ 33,950 (26,217) $ (60,167) Fund balances Beginning of year 191,934 End of year $ 165,717 -126- CITY OF APPLE VALLEY Capital Building Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2021 Over(Under) Budget Actual Budget Revenue Investment earnings(losses) $ 8,800 $ (4,367) $ (13,167) Expenditures Capital outlay 1,052,500 554,701 (497,799) Excess(deficiency)of revenue over expenditures (1,043,700) (559,068) 484,632 Other financing sources Transfers in 425,000 425,000 — Net change in fund balances $ (618,700) (134,068) $ 484,632 Fund balances Beginning of year 976,130 End of year $ 842,062 -127- CITY OF APPLE VALLEY Cable Capital Equipment Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2021 Over(Under) Budget Actual Budget Revenue Franchise taxes $ 150,000 $ 223,391 $ 73,391 Investment earnings 500 — (500) Total revenue 150,500 223,391 72,891 Expenditures Current Parks and recreation 14,300 — (14,300) Capital outlay 1,195 11,906 10,711 Total expenditures 15,495 11,906 (3,589) Excess of revenue over expenditures 135,005 211,485 76,480 Other financing sources(uses) Transfers(out) (175,568) (175,568) — Net change in fund balances $ (40,563) 35,917 $ 76,480 Fund balances(deficit) Beginning of year (21,654) End of year $ 14,263 -128- CITY OF APPLE VALLEY Cable Capital Equipment/PEG Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2021 Over(Under) Budget Actual Budget Revenue Franchise taxes $ 71,000 $ 77,135 $ 6,135 Investment earnings(losses) 500 (508) (1,008) Total revenue 71,500 76,627 5,127 Expenditures Capital outlay 20,000 — (20,000) Net change in fund balances $ 51,500 76,627 $ 25,127 Fund balances Beginning of year 48,057 End of year $ 124,684 -129- THIS PAGE INTENTIONALLY LEFT BLANK INTERNAL SERVICE FUNDS Internal service funds account for the financing of goods and services provided by one department or agency to other departments or agencies of the City on a cost-reimbursement basis. The City utilizes a Dental Insurance Internal Service Fund, a Benefits/Other Insurance Internal Service Fund, and a Vehicle Equipment Replacement Internal Service Fund in managing city operations. -130- CITY OF APPLE VALLEY Internal Service Funds Combining Statement of Net Position as of December 31,2021 Benefits/ Vehicle Dental Other Equipment Insurance Insurance Replacement (7100) (7200) (7400-7440) Totals Current assets Cash and investments $ 297,787 $ 2,184,500 $ 1,960,225 $ 4,442,512 Prepaids — 280,574 — 280,574 Total current assets 297,787 2,465,074 1,960,225 4,723,086 Noncurrent assets Capital assets Furniture and equipment — — 15,306,993 15,306,993 Less accumulated depreciation (8,997,218) (8,997,218) Total noncurrent assets 6,309,775 6,309,775 Total assets $ 297,787 $ 2,465,074 $ 8,270,000 $ 11,032,861 Current liabilities Accounts payable $ — $ 18,073 $ 84,067 $ 102,140 Due to other governmental units — 10 — 10 Claims payable 4,178 4,178 Accrued compensated absences — 1,889,600 — 1,889,600 Total current liabilities 4,178 1,907,683 84,067 1,995,928 Noncurrent liabilities Accrued compensated absences — 1,444,713 — 1,444,713 Total liabilities 4,178 3,352,396 84,067 3,440,641 Net position Net investment in capital assets 6,309,775 6,309,775 Unrestricted 293,609 (887,322) 1,876,158 1,282,445 Total net position 293,609 (887,322) 8,185,933 7,592,220 Total liabilities and net position $ 297,787 $ 2,465,074 $ 8,270,000 $ 11,032,861 -131- CITY OF APPLE VALLEY Internal Service Funds Combining Statement of Revenue,Expenses,and Changes in Net Position Year Ended December 31,2021 Benefits/ Vehicle Dental Other Equipment Insurance Insurance Replacement (7100) (7200) (7400-7440) Totals Operating revenue Charges to other funds $ 257,225 $ 1,942,645 $ 1,392,110 $ 3,591,980 Operating expenses Personal services 196,777 1,025,175 — 1,221,952 Contractual services — 24,893 — 24,893 Other charges — 1,109,885 17,198 1,127,083 Depreciation — — 1,219,135 1,219,135 Total operating expenses 196,777 2,159,953 1,236,333 3,593,063 Operating income(loss) 60,448 (217,308) 155,777 (1,083) Nonoperating revenue(expense) Investment earnings(losses) (1,792) (14,358) (10,829) (26,979) Gain on sale of capital assets 154,709 154,709 Total nonoperating revenue(expense) (1,792) (14,358) 143,880 127,730 Change in net position 58,656 (231,666) 299,657 126,647 Net position Beginning of year 234,953 (655,656) 7,886,276 7,465,573 End of year $ 293,609 $ (887,322) $ 8,185,933 $ 7,592,220 -132- CITY OF APPLE VALLEY Internal Service Funds Combining Statement of Cash Flows Year Ended December 31,2021 Benefits/ Vehicle Dental Other Equipment Insurance Insurance Replacement (7100) (7200) (7400-7440) Totals Cash flows from operating activities Cash receipts on interfund services provided $ 257,225 $ 1,942,645 $ 1,392,110 $ 3,591,980 Cash payments to suppliers (199,527) (1,969,057) (17,198) (2,185,782) Cash payments to employees for services — (180,230) — (180,230) Net cash flows from operating activities 57,698 (206,642) 1,374,912 1,225,968 Cash flows from capital and related financing activities Acquisition and construction of capital assets (732,120) (732,120) Proceeds from sale of capital assets — — 197,096 197,096 Net cash flows from capital and related financing activities — — (535,024) (535,024) Cash flows from investing activities Interest received(payments)on investments (1,792) (14,358) (10,829) (26,979) Net increase in cash and cash equivalents 55,906 (221,000) 829,059 663,965 Cash and investments Beginning of year 241,881 2,405,500 1,131,166 3,778,547 End of year $ 297,787 $ 2,184,500 $ 1,960,225 $ 4,442,512 Reconciliation of operating income(loss)to net cash flows from operating activities Operating income(loss) $ 60,448 $ (217,308) $ 155,777 $ (1,083) Adjustments to reconcile operating income(loss) to net cash flows from operating activities Depreciation 1,219,135 1,219,135 Change in assets and liabilities Prepaids — (15,168) — (15,168) Accounts payable — 11,670 — 11,670 Due to other governmental units — 10 — 10 Claims payable (2,750) (2,750) Accrued compensated absences — 14,154 — 14,154 Net cash flows from operating activities $ 57,698 $ (206,642) $ 1,374,912 $ 1,225,968 Noncash capital activities Net book value of capital asset disposals $ — $ — $ 42,385 $ 42,385 Noncash capital activities Capital asset purchase on account $ — $ — $ 84,067 $ 84,067 -133- STATISTICAL SECTION STATISTICAL SECTION (UNAUDITED) This part of the City of Apple Valley, Minnesota's (the City) Annual Comprehensive Financial Report (ACFR) presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City's overall financial health. Page Contents: Financial Trends These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time. 134 Revenue Capacity These schedules contain information to help the reader assess the City's most significant revenue source,including property tax. 144 Debt Capacity These schedules present information to help the reader assess the affordability of the City's current levels of outstanding debt and the City's ability to issue additional debt in the future. 151 Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place. 160 Operating Indicators These schedules contain service and infrastructure data to help the reader understand how the information in the City's financial report relates to the services the City provides, and the activities it performs. 162 Source: Unless otherwise noted,the information in these schedules is derived from the ACFR for the relevant year. CITY OF APPLE VALLEY Net Position by Component Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2012 2013 2014 2015 Governmental activities Net investment in capital assets $ 64,226,520 $ 70,526,658 $ 78,398,734 $ 86,664,918 Restricted 17,001,111 18,619,396 15,253,042 16,541,831 Unrestricted 43,609,670 38,654,601 36,056,447 26,805,077 Total governmental activities net position $ 124,837,301 $ 127,800,655 $ 129,708,223 $ 130,011,826 Business-type activities Net investment in capital assets $ 110,376,210 $ 118,410,631 $ 120,092,250 $ 118,288,727 Restricted 319,582 303,823 329,167 178,529 Unrestricted 19,030,882 13,228,257 14,998,933 14,230,604 Total business-type activities net position $ 129,726,674 $ 131,942,711 $ 135,420,350 $ 132,697,860 Primary government Net investment in capital assets $ 174,602,730 $ 188,937,289 $ 198,490,984 $ 204,953,645 Restricted 17,320,693 18,923,219 15,582,209 16,720,360 Unrestricted 62,540,552 51,882,858 51,055,380 41,035,681 Total primary government net position $ 254,463,975 $ 259,743,366 $ 265,128,573 $ 262,709,686 Note 1: The City implemented GASB Statement No. 68 in 2015,resulting in a restatement of beginning net position for the effects of implementing this standard.Net position for previous years has not been restated. Note 2: The City implemented GASB Statement No. 75 in 2018,resulting in a restatement of beginning net position for the effects of implementing this standard.Net position for previous years has not been restated. -134- Table 1 2016 2017 2018 2019 2020 2021 $ 93,945,022 $ 99,642,040 $ 83,980,389 $ 92,370,852 $ 100,646,284 $ 103,338,673 16,141,535 15,364,368 15,352,356 16,776,842 17,391,864 17,816,684 24,394,132 24,292,441 28,466,675 29,564,353 34,627,105 41,760,863 $ 134,480,689 $ 139,298,849 $ 127,799,420 $ 138,712,047 $ 152,665,253 $ 162,916,220 $ 119,417,084 $ 94,851,212 $ 100,261,931 $ 103,644,760 $ 108,787,122 $ 110,408,545 178,977 178,665 — — — — 17,104,636 15,390,547 12,828,596 13,312,548 12,112,202 15,124,841 $ 136,700,697 $ 110,420,424 $ 113,090,527 $ 116,957,308 $ 120,899,324 $ 125,533,386 $ 213,362,106 $ 194,493,252 $ 184,242,320 $ 196,015,612 $ 209,433,406 $ 213,747,218 16,320,512 15,543,033 15,352,356 16,776,842 17,391,864 17,816,684 41,498,768 39,682,988 41,295,271 42,876,901 46,739,307 56,885,704 $ 271,181,386 $ 249,719,273 $ 240,889,947 $ 255,669,355 $ 273,564,577 $ 288,449,606 -135- CITY OF APPLE VALLEY Changes in Net Position Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2012 2013 2014 2015 Expenses Governmental activities General government $ 7,398,895 $ 5,012,638 $ 6,107,245 $ 5,468,843 Public safety 11,101,520 11,336,972 11,946,671 12,464,603 Public works 6,382,138 6,905,011 9,011,324 7,038,033 Park and recreation 6,166,397 6,345,937 6,403,907 6,543,162 Interest on long-term debt 1,235,352 1,194,974 1,037,527 1,037,567 Total governmental activities expenses $ 32,284,302 $ 30,795,532 $ 34,506,674 $ 32,552,208 Business-type activities Municipal liquor $ 8,377,991 $ 8,419,472 $ 8,332,921 $ 7,772,369 Municipal golf course 1,292,371 1,507,451 1,526,108 1,653,759 Sports arena 778,931 759,930 853,315 770,215 Water and sewer 7,194,007 7,794,274 8,186,262 8,154,989 Storm drainage 1,001,140 1,052,087 1,257,566 1,444,800 Cemetery 69,376 51,472 51,646 49,086 Street light utility 447,954 444,106 424,670 446,644 Total business-type activities 19,161,770 20,028,792 20,632,488 20,291,862 Total primary government expenses $ 51,446,072 $ 50,824,324 $ 55,139,162 $ 52,844,070 Program revenues Governmental activities Charges for services General government $ 2,413,190 $ 2,315,613 $ 2,828,709 $ 1,696,786 Public safety 554,820 549,371 541,947 496,566 Public works 1,543,446 892,267 1,001,148 2,620,283 Park and recreation 1,504,546 1,271,031 2,030,716 1,989,084 Operating grants and contributions 579,675 900,223 837,763 771,220 Capital grants and contributions 4,445,816 3,250,152 1,897,081 5,918,652 Total governmental activities program revenues $ 11,041,493 $ 9,178,657 $ 9,137,364 $ 13,492,591 -136- Table 2 2016 2017 2018 2019 2020 2021 $ 6,974,444 $ 6,260,768 $ 7,670,285 $ 7,490,933 $ 7,639,974 $ 7,491,796 15,097,659 13,443,699 12,750,741 13,294,656 13,712,210 12,116,115 7,746,304 8,473,039 9,434,637 9,414,499 9,886,859 9,793,408 7,025,281 7,239,268 6,992,203 7,191,984 5,990,903 7,425,649 912,007 886,283 284,621 268,829 240,927 329,266 $ 37,755,695 $ 36,303,057 $ 37,132,487 $ 37,660,901 $ 37,470,873 $ 37,156,234 $ 7,872,023 $ 8,251,249 $ 8,362,332 $ 8,631,173 $ 9,558,251 $ 9,886,246 1,728,605 1,545,792 1,238,125 1,218,830 1,199,737 1,500,829 770,666 798,402 784,343 756,399 968,349 958,195 9,336,567 10,031,223 9,203,936 9,746,090 10,126,431 10,035,490 1,481,121 2,181,086 2,035,266 2,217,257 2,228,700 2,160,173 60,790 127,469 89,069 140,545 181,331 196,488 437,439 483,752 485,356 543,694 550,641 522,752 21,687,211 23,418,973 22,198,427 23,253,988 24,813,440 25,260,173 $ 59,442,906 $ 59,722,030 $ 59,330,914 $ 60,914,889 $ 62,284,313 $ 62,416,407 $ 1,768,008 $ 1,956,499 $ 1,987,775 $ 2,085,398 $ 2,522,643 $ 1,870,521 543,950 617,729 615,835 712,423 448,227 495,630 2,489,539 3,740,394 3,555,717 2,592,303 1,829,755 3,475,821 2,740,747 1,461,720 2,396,973 1,646,122 445,404 1,815,649 1,531,412 1,082,234 1,985,278 1,400,053 900,830 1,322,061 5,489,541 3,206,571 3,741,660 7,514,679 7,388,877 5,155,677 $ 14,563,197 $ 12,065,147 $ 14,283,238 $ 15,950,978 $ 13,535,736 $ 14,135,359 -137- (continued) CITY OF APPLE VALLEY Changes in Net Position(continued) Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2012 2013 2014 2015 Program revenues(continued) Business-type activities Charges for services Municipal liquor $ 9,231,890 $ 9,380,818 $ 9,292,269 $ 8,480,414 Municipal golf course 1,122,791 1,168,154 1,289,089 1,387,821 Sports arena 647,134 643,855 746,351 722,270 Water and sewer 9,256,709 8,951,798 8,913,191 8,995,642 Storm drainage 1,517,090 1,525,136 1,567,066 1,631,761 Cemetery 127,735 123,197 104,128 132,305 Street light utility 454,477 449,885 465,584 483,680 Operating grants and contributions 13,890 80,707 - - Capital grants and contributions 3,201,690 1,497,501 1,612,392 2,110,667 Total business-type activities program revenues 25,573,406 23,821,051 23,990,070 23,944,560 Total primary government program revenues $ 36,614,899 $ 32,999,708 $ 33,127,434 $ 37,437,151 Net(expense)revenue Governmental activities $ (21,242,809) $ (21,616,875) $ (25,369,310) $ (19,059,617) Business-type activities 6,411,636 3,792,259 3,357,582 3,652,698 Total primary government net expense $ (14,831,173) $ (17,824,616) $ (22,011,728) $ (15,406,919) General revenues and other changes in net position Governmental activities Property taxes $ 21,769,647 $ 22,144,883 $ 23,067,164 $ 23,038,450 Tax increments 2,012,281 544,283 611,662 489,617 Franchise taxes 1,197,288 1,262,393 1,272,428 1,259,271 Lodging tax 75,472 73,504 89,859 93,492 Gravel tax 36,439 45,890 50,612 39,215 Unallocated state and county aids 145,755 40,397 36,710 40,061 Other general revenue 116,558 186,872 78,478 7,387 Unrestricted investment earnings 1,026,594 (1,056,882) 1,562,329 863,798 Gain on sale of assets - - - - Transfers 1,075,105 1,338,889 507,636 4,681,392 Total governmental activities $ 27,455,139 $ 24,580,229 $ 27,276,878 $ 30,512,683 Business-type activities Unrestricted investment earnings $ 388,923 $ (358,333) $ 506,693 $ 235,424 Property taxes 120,000 121,000 121,000 121,000 Other 43,845 - - - Transfers (1,075,105) (1,338,889) (507,636) (4,681,392) Total business-type activities (522,337) (1,576,222) 120,057 (4,324,968) Total primary government $ 26,932,802 $ 23,004,007 $ 27,396,935 $ 26,187,715 Change in net position Governmental activities $ 6,212,330 $ 2,963,354 $ 1,907,568 $ 11,453,066 Business-type activities 5,889,299 2,216,037 3,477,639 (672,270) Total primary government $ 12,101,629 $ 5,179,391 $ 5,385,207 $ 10,780,796 Note: Fiscal 2012 has not been restated for the reclassifications made in fiscal 2013. -138- Table 2(continued) 2016 2017 2018 2019 2020 2021 $ 8,738,804 $ 9,185,736 $ 9,456,705 $ 9,890,386 $ 10,879,761 $ 11,129,516 1,356,436 1,180,209 864,579 898,673 1,137,608 1,579,699 783,962 732,979 790,989 749,377 529,760 643,024 9,754,601 9,917,074 10,365,726 10,596,646 11,430,876 12,804,651 1,718,352 1,866,306 1,967,313 2,114,258 2,346,728 2,587,492 160,716 187,589 150,703 209,288 365,242 700,732 500,877 507,360 522,977 555,175 574,731 590,897 3,631,836 1,057,916 1,693,236 2,804,912 2,038,868 1,788,782 26,645,584 24,635,169 25,812,228 27,818,715 29,303,574 31,824,793 $ 41,208,781 $ 36,700,316 $ 40,095,466 $ 43,769,693 $ 42,839,310 $ 45,960,152 $ (23,192,498) $ (24,237,910) $ (22,849,249) $ (21,709,923) $ (23,935,137) $ (23,020,875) 4,958,373 1,216,196 3,613,801 4,564,727 4,490,134 6,564,620 $ (18,234,125) $ (23,021,714) $ (19,235,448) $ (17,145,196) $ (19,445,003) $ (16,456,255) $ 23,894,359 $ 24,758,299 $ 25,784,612 $ 26,326,044 $ 27,447,076 $ 28,539,972 199,214 346,675 761,862 862,195 1,054,985 1,102,461 1,309,757 1,288,426 1,306,360 1,291,703 1,312,562 1,282,491 90,592 92,958 99,960 96,018 53,190 80,874 40,794 37,902 - - - - 37,719 56,751 124,430 140,114 4,238,261 109,083 6,888 8,440 10,786 7,083 825 213,783 801,038 551,119 886,459 2,113,838 2,397,744 (385,982) 406,035 - 203,160 1,281,000 1,915,500 1,317,600 1,379,520 1,383,700 2,126,000 $ 27,661,361 $ 29,056,070 $ 30,292,069 $ 32,622,550 $ 37,888,343 $ 33,271,842 $ 204,464 $ 151,206 $ 268,297 $ 560,574 $ 598,794 $ (124,086) 121,000 121,000 121,000 121,000 121,000 121,000 115,788 198,528 (1,281,000) (1,915,500) (1,317,600) (1,379,520) (1,383,700) (2,126,000) (955,536) (1,643,294) (928,303) (697,946) (548,118) (1,930,558) $ 26,705,825 $ 27,412,776 $ 29,363,766 $ 31,924,604 $ 37,340,225 $ 31,341,284 $ 4,468,863 $ 4,818,160 $ 7,442,820 $ 10,912,627 $ 13,953,206 $ 10,250,967 4,002,837 (427,098) 2,685,498 3,866,781 3,942,016 4,634,062 $ 8,471,700 $ 4,391,062 $ 10,128,318 $ 14,779,408 $ 17,895,222 $ 14,885,029 -139- CITY OF APPLE VALLEY Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Year 2012 2013 2014 2015 General Fund Nonspendable $ 239,462 $ 90,745 $ 337,564 $ 345,004 Committed 210,005 154,100 146,300 405,990 Assigned 279,973 151,502 54,416 20,000 Unassigned 12,646,076 13,830,037 14,617,170 15,321,110 Total General Fund $ 13,375,516 $ 14,226,384 $ 15,155,450 $ 16,092,104 All other governmental funds Nonspendable $ 1,750 $ — $ — $ 1,750 Restricted 11,435,144 20,966,147 21,772,784 27,424,225 Committed — — — — Assigned 31,538,043 26,215,087 27,614,620 27,008,733 Unassigned (12,381,234) (9,561,124) (11,108,352) (9,539,062) Total all other governmental funds $ 30,593,703 $ 37,620,110 $ 38,279,052 $ 44,895,646 Total all funds $ 43,969,219 $ 51,846,494 $ 53,434,502 $ 60,987,750 -140- Table 3 2016 2017 2018 2019 2020 2021 $ 119,947 $ 325,282 $ 145,644 $ 77,640 $ 93,991 $ 267,439 693,145 595,215 367,510 576,705 509,600 731,900 56,000 64,300 75,000 — — — 15,740,362 16,351,616 17,052,177 17,391,762 18,584,372 18,887,081 $ 16,609,454 $ 17,336,413 $ 17,640,331 $ 18,046,107 $ 19,187,963 $ 19,886,420 $ 600 $ 1,730 $ — $ — $ — $ — 27,079,147 13,431,367 13,593,428 14,985,848 15,202,775 20,958,860 140,000 15,000 — — — — 28,454,255 28,779,829 29,390,606 29,212,412 33,110,641 34,161,614 (8,921,232) (8,738,893) (6,108,464) (4,431,204) (3,623,032) (2,267,622) $ 46,752,770 $ 33,489,033 $ 36,875,570 $ 39,767,056 $ 44,690,384 $ 52,852,852 $ 63,362,224 $ 50,825,446 $ 54,515,901 $ 57,813,163 $ 63,878,347 $ 72,739,272 -141- CITY OF APPLE VALLEY Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Year 2012 2013 2014 2015 Revenues General property taxes $ 21,773,048 $ 22,252,162 $ 23,161,124 $ 22,969,161 Tax increments 2,012,281 544,283 611,662 489,617 Other taxes 154,126 169,413 193,018 186,512 Special assessments 4,015,591 4,073,061 5,457,959 3,859,401 Licenses and permits 1,033,797 1,140,603 1,644,338 2,147,477 Intergovernmental 2,642,018 2,388,922 3,459,585 2,330,695 Charges for services 1,783,390 1,712,660 1,763,940 2,711,884 Franchise taxes 1,197,288 1,262,393 1,272,428 1,259,271 Fines and forfeits 278,913 257,345 236,943 225,804 Investment income(losses) 965,333 (991,703) 1,461,765 817,230 Rentals 559,702 642,422 774,364 806,915 Contributions and donations 1,801 51,425 13,176 4,852 Administrative fees 788,171 785,927 770,000 809,000 Other 338,142 545,994 1,497,913 312,708 Refunds and reimbursements 127,166 99,024 202,518 90,148 37,670,767 34,933,931 42,520,733 39,020,675 Expenditures Current General government 4,355,811 4,518,602 5,655,482 5,014,867 Public safety 9,987,493 10,538,043 11,118,268 11,467,187 Public works 3,674,876 4,031,492 4,010,339 3,621,872 Park and recreation 4,847,194 4,978,896 5,135,573 5,198,446 Capital outlay 13,266,487 8,716,540 13,453,625 6,462,646 Debt service Principal 8,280,000 3,625,000 3,415,000 3,575,000 Interest and fiscal charges 1,224,409 1,268,227 1,072,847 1,100,649 Total expenditures 45,636,270 37,676,800 43,861,134 36,440,667 Excess(deficiency)of revenues over expenditures (7,965,503) (2,742,869) (1,340,401) 2,580,008 Other financing sources(uses) Transfers in 5,634,873 11,182,608 9,800,593 9,678,084 Transfers out (4,559,768) (9,843,719) (7,745,923) (8,139,084) Bonds issued 6,775,000 9,000,000 680,000 4,255,000 Payment of refunded debt - - - (1,030,000) Premium on debt issued 330,981 81,545 25,505 113,988 Sale of capital assets 110,905 199,710 168,234 95,252 Total other financing sources(uses) 8,291,991 10,620,144 2,928,409 4,973,240 Net change in fund balances $ 326,488 $ 7,877,275 $ 1,588,008 $ 7,553,248 Debt service as a percentage of noncapital expenditures 27.5% 16.7% 13.1% 15.3% -142- Table 4 2016 2017 2018 2019 2020 2021 $ 23,910,991 $ 24,729,659 $ 25,728,652 $ 26,198,973 $ 27,327,036 $ 28,403,637 199,214 346,675 761,862 862,195 1,054,985 1,102,461 185,568 182,377 150,340 196,347 142,737 138,386 4,150,527 1,559,609 1,823,441 1,259,795 3,610,828 3,624,650 2,052,043 3,244,654 2,254,309 1,590,903 1,090,784 2,626,496 2,605,769 2,002,385 2,735,824 8,113,023 8,999,699 2,111,981 2,739,163 2,962,769 3,086,720 2,852,593 2,125,215 2,940,609 1,309,757 1,288,426 1,306,360 1,291,703 1,312,562 1,282,491 273,372 315,087 302,494 311,235 169,426 193,785 756,341 523,891 823,798 1,962,973 2,243,089 (359,003) 832,854 720,100 198,276 231,220 886,446 921,000 7,309 3,760 100 - 3,668 654 2,054,475 722,490 2,984,900 408,511 817,000 841,600 202,540 300,200 929,646 1,507,452 240,889 (321,388) 236,416 68,257 47,985 60,499 96,478 57,836 41,516,339 38,970,339 43,134,707 46,847,422 50,120,842 43,565,195 6,264,368 5,705,708 7,270,172 6,930,005 7,403,874 7,208,179 12,105,588 12,279,935 13,107,793 13,294,523 13,830,125 14,170,700 3,956,049 4,131,796 5,145,724 5,010,451 4,826,038 5,351,149 5,728,049 5,766,554 5,727,112 5,849,687 4,476,361 6,209,378 8,425,307 8,464,983 8,096,679 12,721,433 13,369,176 8,918,802 2,650,000 3,425,000 1,100,000 1,180,000 1,245,000 1,025,000 964,997 940,431 345,208 318,216 291,884 375,349 40,094,358 40,714,407 40,792,688 45,304,315 45,442,458 43,258,557 1,421,981 (1,744,068) 2,342,019 1,543,107 4,678,384 306,638 8,046,274 8,743,125 12,827,991 6,046,370 13,656,038 11,981,487 (7,226,274) (7,653,625) (11,510,391) (4,698,250) (12,272,338) (9,855,487) 5,985,000 (11,925,000) - - - - 383,036 132,493 42,790 30,836 406,035 3,100 60,251 952,493 (10,792,710) 1,348,436 1,754,155 1,386,800 8,554,287 $ 2,374,474 $(12,536,778) $ 3,690,455 $ 3,297,262 $ 6,065,184 $ 8,860,925 11.4% 13.2% 4.4% 4.5% 4.7% 4.1% -143- CITY OF APPLE VALLEY Assessed and Estimated Actual Value of Taxable Property Last Ten Fiscal Years Industrial Payable Residential Commercial and Utility Agricultural Year Property Property Property Property Apartments 2012 $ 32,937,899 $ 9,210,935 $ 1,004,132 $ 116,719 $ 2,445,781 2013 30,220,442 9,015,644 829,980 92,210 2,704,250 2014 31,239,597 9,045,624 837,008 88,030 2,723,667 2015 34,412,031 9,071,960 859,888 85,694 2,864,337 2016 36,561,330 9,186,796 874,912 78,636 3,038,517 2017 38,063,519 9,379,705 842,612 75,901 3,572,226 2018 40,870,116 9,633,311 947,308 44,601 4,844,046 2019 45,045,801 8,706,320 2,161,700 30,521 5,974,480 2020 48,514,736 8,794,969 2,287,202 10,084 6,722,687 2021 50,570,595 9,268,001 2,485,447 10,457 7,555,449 Note: The tax capacity (assessed taxable value) of the property is calculated by applying a statutory formula to the estimated market value of the property. Source: Dakota County -144- Table 5 Taxable Total Estimated Assessed Taxable Total Direct Actual Value as a Personal Assessed Tax Capacity Taxable Percentage of Other Property Value Rate Market Value Actual Value $ 2,316 $ 773,692 $ 46,491,474 44.110 $ 4,061,762,557 1.14 % 2,159 755,422 43,620,107 49.210 3,791,294,766 1.15 2,194 763,784 44,699,904 47.891 3,897,057,902 1.15 2,369 790,695 48,086,974 45.274 4,228,421,500 1.14 2,564 835,973 50,578,728 44.721 4,464,893,416 1.13 2,521 872,987 52,809,471 44.473 4,669,204,881 1.13 2,524 928,330 57,270,236 42.475 5,072,183,189 1.13 2,754 942,941 62,864,517 39.603 5,599,680,777 1.12 3,041 871,574 67,204,293 38.782 6,017,596,968 1.12 3,185 904,513 70,797,647 38.192 6,322,184,874 1.12 -145- CITY OF APPLE VALLEY Property Tax Capacity Rates Direct and Overlapping Governments Last Ten Fiscal Years City Direct Tax Capacity Rate Overlapping Tax Capacity Rates Fiscal School District Year General Debt Service Total City Direct Dakota County (1) Other(2) 2012 44.104 0.006 44.110 31.426 28.440 5.562 2013 49.199 0.011 49.210 33.421 27.956 5.884 2014 47.880 0.011 47.891 31.827 27.606 5.538 2015 45.265 0.009 45.274 29.633 23.271 5.033 2016 44.711 0.010 44.721 28.570 24.317 5.063 2017 44.462 0.011 44.473 28.004 23.336 4.907 2018 42.467 0.008 42.475 26.580 25.759 3.878 2019 39.596 0.007 39.603 25.386 26.202 3.824 2020 38.775 0.007 38.782 24.133 19.860 4.030 2021 38.190 0.002 38.192 22.716 20.046 3.802 City Direct Market Value Tax Rate Overlapping Market Value Tax Rates Total Direct and Fiscal School District Total Overlapping Year Debt Service Total City Direct Dakota County (1) Overlapping Tax Rate 2012 0.000417 0.000417 0.000055 0.002213 0.002268 0.002685 2013 0.000212 0.000212 - 0.002354 0.002354 0.002566 2014 0.000212 0.000212 - 0.002581 0.002581 0.002793 2015 0.000204 0.000204 - 0.002548 0.002548 0.002752 2016 0.000199 0.000199 - 0.002700 0.002700 0.002899 2017 0.000197 0.000197 - 0.002738 0.002738 0.002935 2018 0.000180 0.000180 - 0.002672 0.002672 0.002851 2019 0.000172 0.000172 - 0.002616 0.002616 0.002788 2020 0.000165 0.000165 - 0.003437 0.003437 0.003601 2021 0.000162 0.000162 - 0.003271 0.003271 0.003433 Note 1: Overlapping rates are those of local and county governments that apply to property owners within the City. Note 2: Not all overlapping rates apply to all of the City's property owners. (1) Independent School District No. 196. (2) Includes Metropolitan Council, Mosquito Control Abatement, Metro Transit, Dakota County CDA, Light Rail, and Vermillion River Watershed. Source: Dakota County -146- Table 6 Total Direct and Total Overlapping Overlapping Tax Rate 65.428 109.538 67.261 116.471 64.971 112.862 57.937 103.211 57.950 102.671 56.247 100.720 56.217 98.692 55.412 95.015 48.023 86.805 46.564 84.756 -147- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Table 7 Principal Property Taxpayers Current Fiscal Year and Nine Years Prior 2021 2012 Percentage Percentage of Total of Total Net Tax City Tax Net Tax City Tax Capacity Capacity Capacity Capacity Taxpayer Value Rank Value Value Rank Value Kingston Green Limited Partnership $ 706,407 1 1.00 % $ % Continental 313 Fund,LLC 690,145 2 0.97 Apple Valley Leased Housing Association 591,848 3 0.84 262,200 9 0.56 Bigos-Gabella,LLC 583,458 4 0.82 Principal Life Insurance Company 537,412 5 0.76 538,880 1 1.16 PHS Apple Valley Senior Housing,Inc. 488,750 6 0.69 Car Apple Valley Square,LLC 398,780 7 0.56 391,660 4 0.84 Uponor North America,Inc. 388,258 8 0.55 Centro Bradley Southport Centre I-VI 366,336 9 0.52 333,376 7 0.72 Bigos-Galante LLC 359,230 10 0.51 Target Corporation 529,574 2 1.14 Walmart 488,156 3 1.05 Individual 375,000 5 0.81 Dakota Electric Association 362,562 6 0.78 Wings Financial Federal Credit Union 266,868 8 0.57 Fischer Sand&Aggregate,LLP 237,110 10 0.51 Total $5,110,624 7.22 % $3,785,386 8.14 % Source:Dakota County -148- CITY OF APPLE VALLEY Property Tax Levies and Collections Last Ten Fiscal Years Taxes Levied for the Fiscal Year MVHC/ Collected Within the Ag Credit Fiscal Year of Levy and Fiscal Percentage Fiscal Gross Operating Disparities Total Net of Year Tax Levy Received Tax Levy Amount Levy 2012 $ 22,025,249 $ (2,821,637) $ 19,203,612 $ 18,996,562 98.92 % 2013 22,410,946 (2,751,166) 19,659,780 19,411,582 98.74 2014 22,727,000 (2,994,265) 19,732,735 19,607,759 99.37 2015 23,134,000 (2,881,124) 20,252,876 20,069,635 99.10 2016 24,058,000 (2,784,776) 21,273,224 21,138,944 99.37 2017 24,840,000 (2,915,340) 21,924,660 21,783,179 99.35 2018 25,793,000 (3,141,511) 22,651,489 22,536,290 99.49 2019 26,350,000 (3,244,841) 23,105,159 22,959,711 99.37 2020 27,381,000 (3,242,130) 24,138,870 23,984,199 99.36 2021 28,568,781 (3,355,030) 25,213,751 25,065,862 99.41 -149- Table 8 Delinquencies Total Collections to Date Collected Percentage as of Most of Recent Report Amount Levy $ 207,658 $ 19,204,220 100.00 % 207,591 19,619,173 99.79 100,678 19,708,437 99.88 145,286 20,214,921 99.81 102,814 21,241,758 99.85 136,341 21,919,520 99.98 97,739 22,634,029 99.92 145,448 23,105,159 100.00 64,859 24,049,058 99.63 — 25,065,862 99.41 -150- CITY OF APPLE VALLEY Ratios of Outstanding Debt by Type Last Ten Fiscal Years Governmental Activities Business-Type Activities General General Special MSA Obligation Fiscal Obligation Assessments Road Revenue Revenue Capital Year Bonds Bonds Bonds Bonds Notes Lease 2012 $ 20,128,873 $ 8,062,109 $ 2,320,000 $ 5,531,461 $ — $ 44,884 2013 27,922,953 6,247,398 1,760,000 5,044,929 — 190,645 2014 27,023,868 4,972,687 1,185,000 13,209,567 — 138,799 2015 29,669,149 2,637,976 590,000 13,420,425 — 97,919 2016 27,900,442 2,298,265 — 12,653,255 — 56,285 2017 14,191,734 608,554 — 10,277,288 — 175,526 2018 13,158,026 493,843 — 8,581,651 379,941 335,739 2019 12,049,318 374,132 — 8,001,014 4,000,000 315,115 2020 10,879,095 249,421 — 7,410,377 3,578,330 177,964 2021 16,264,485 153,100 — 6,817,339 3,143,732 247,029 Note: Details regarding the City's outstanding debt can be found in the notes to basic financial statements. All figures are presented net of related premiums,discounts,and adjustments if applicable. (1) See the Demographic and Economic Statistics schedule for personal income and population data. (2) City personal income not available for 2021. -151- Table 9 Total Percentage Primary of Personal Per Government Income(1) Capita(1) $ 36,087,327 2.00 % $ 723 41,165,925 2.22 818 46,529,921 2.40 924 46,415,469 2.44 925 42,908,247 2.16 836 25,253,102 1.20 482 22,949,200 1.03 430 24,739,579 1.08 455 22,295,187 0.91 395 26,625,685 — (2) 472 -152- CITY OF APPLE VALLEY Ratios of General Bonded Debt Outstanding Last Ten Fiscal Years General Special MSA Less Amounts Fiscal Obligation Assessments Road Available for Year Bonds Bonds Bonds Debt Service(3) Total 2012 $ 22,885,334 $ 8,062,109 $ 2,320,000 $ 8,176,337 $ 25,091,106 2013 30,337,882 6,247,398 1,760,000 15,297,560 23,047,720 2014 37,753,435 4,972,687 1,185,000 13,581,184 30,329,938 2015 41,504,574 2,637,976 590,000 17,807,062 26,925,488 2016 40,553,697 2,298,265 — 17,649,041 25,202,921 2017 24,469,022 608,554 — 4,152,062 20,925,514 2018 21,739,677 493,843 — 2,318,259 19,915,261 2019 20,050,332 374,132 — 2,415,660 18,008,804 2020 18,289,472 249,420 — 358,735 18,180,157 2021 23,081,824 153,100 — 354,320 22,880,604 Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. All debt is presented net of related premiums,discounts,and adjustments if applicable. (1) See the Demographic and Economic Statistics schedule for personal income and population data. (2) City personal income not available for 2021. (3) Amounts shown here are the total restricted amounts for all applicable debt service activities and include restricted amounts held in escrow for advance refunding bond issues. -153- Table 10 Percentage of Taxable Market Value of Percentage of Per Property Personal Income Capita(1) 0.62 % 1.39 % $ 503 0.61 1.24 458 0.78 1.57 603 0.64 1.41 537 0.56 1.27 491 0.45 0.99 400 0.39 0.89 373 0.32 0.79 331 0.30 0.74 322 0.36 N/A (2) 406 -154- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Table 11 Direct and Overlapping Governmental Activities Debt December 31,2021 City of Percentage Apple Valley's of Debt Share of Net Debt Applicable Overlapping Outstanding(1) to City Debt Overlapping Dakota County(2) $ — 11.17 % $ — School districts ISD No. 191,Burnsville-Eagan-Savage 122,960,000 0.58 713,168 ISD No. 196,Rosemount-Apple Valley-Eagan 110,985,000 30.31 33,639,554 Metropolitan Council(3) 8,800,000 1.38 121,440 Metro Transit(4) 217,685,000 1.73 3,765,951 Total overlapping 460,430,000 38,240,113 City of Apple Valley direct debt 16,417,585 100.00 16,417,585 Total direct and overlapping debt $ 476,847,585 $ 54,657,698 Note: Overlapping governments are those that coincide,at least in part,with the geographic boundaries of the City. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the City. This process recognizes that,when considering the City's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However,this does not imply that every taxpayer is a resident and,therefore,responsible for repaying the debt,of each term debt,the entire debt burden borne by the residents and businesses should be taken into account. (1) As of August 2,2021,unless noted otherwise. (2) Dakota County has bond indebtedness of$74,790,000 as of December 2, 2020, of which $74,790,000 has been excluded as it is payable from housing revenues. (3) Metropolitan Council has $8,800,000 of general obligation debt outstanding as of December 31, 2020. This debt is payable from ad valorem taxes levied on all taxable property within the Metropolitan Taxing District. This amount excludes $1,279,945,062 of general obligation debt payable from wastewater and sewer revenues, and lease agreements. (4) Metro Transit has bond indebtedness of$217,685,000 as of December 31, 2020. Transit debt is issued by the Metropolitan Council for all public transit operations in the transit district and is payable from ad valorem taxes levied on all taxable property within the Metropolitan Transit District. Source: Dakota County. Percentage of debt applicable is calculated by dividing a portion of tax capacity of the authority that lies in the City divided by the total tax capacity that lies in Dakota County. -155- CITY OF APPLE VALLEY Legal Debt Margin Information Last Ten Fiscal Years Fiscal Year 2012 2013 2014 2015 Debt limit $ 121,852,877 $ 123,111,918 $ 116,911,737 $ 126,852,645 Total net debt applicable to the limit 19,845,000 27,590,000 26,700,000 29,275,000 Legal debt margin $ 102,007,877 $ 95,521,918 $ 90,211,737 $ 97,577,645 Total net debt applicable to the limit as a percentage of the debt limit 16.29% 22.41% 22.84% 23.08% -156- Table 12 2016 2017 2018 2019 2020 2021 $ 133,946,802 $ 140,076,146 $ 152,165,496 $ 167,990,423 $ 180,527,909 $ 189,665,546 27,550,000 13,885,000 12,895,000 11,830,000 10,705,000 15,785,000 $ 106,396,802 $ 126,191,146 $ 139,270,496 $ 156,160,423 $ 169,822,909 $ 173,880,546 20.57% 9.91% 8.47% 7.04% 5.93% 8.32% Legal Debt Margin Calculation for Fiscal Year 2021 Market value $ 6,322,184,874 Debt limit(3%of assessed value) 189,665,546 Debt applicable to the limit 15,785,000 Legal debt margin $ 173,880,546 -157- CITY OF APPLE VALLEY Pledged Revenue Coverage Last Ten Fiscal Years Liquor Store—Revenue Bonds G.O.Storm Water—Revenue Bonds Operating Less Net Operating Less Net Fiscal Revenues/ Operating Available Debt Service Revenues/ Operating Available Year Gross Profit Expense Revenue Principal Interest Coverage Gross Profit Expense Revenue 2012 $2,528,423 $1,557,994 $ 970,429 $ 140,000 $ 121,333 3.713 $1,517,090 $ 936,991 $ 580,099 2013 2,685,372 1,595,221 1,090,151 145,000 116,436 4.170 1,505,136 989,295 515,841 2014 2,692,077 1,612,171 1,079,906 150,000 111,850 4.124 1,562,067 1,196,115 365,952 2015 2,443,210 1,626,498 816,712 200,000 71,256 3.011 1,629,361 1,376,670 252,691 2016 2,567,113 1,682,574 884,539 230,000 29,127 3.414 1,717,350 1,399,093 318,257 2017 2,709,997 1,750,717 959,280 235,000 27,288 3.657 1,769,842 2,116,752 (346,910) 2018 2,877,251 1,766,068 1,111,183 1,120,000 22,837 0.972 1,901,319 1,998,341 (97,022) 2019 2,951,063 1,691,424 1,259,639 — — — 2,113,725 2,180,725 (67,000) 2020 3,152,365 1,807,010 1,345,355 — — — 2,346,263 2,166,413 179,850 2021 3,135,270 1,887,723 1,247,547 — — — 2,584,937 2,139,293 445,644 Note: Details regarding the City's outstanding debt can be found in the notes to basic financial statements. (1) Excludes principal refunded from the proceeds of refunding bond issues. -158- Table 13 G.O.Water-Revenue Bonds Operating Less Net Debt Service Revenues/ Operating Available Debt Service Principal(1) Interest Coverage Gross Profit Expense Revenue Principal(1) Interest Coverage $ 225,000 $ 68,558 1.976 $9,256,709 $7,214,372 $2,042,337 $ - $ - - 230,000 64,553 1.751 8,949,608 7,776,510 1,173,098 240,000 59,908 1.220 8,911,018 7,997,799 913,219 320,000 129,223 2.03 150,000 73,036 1.133 8,988,411 7,950,081 1,038,330 365,000 215,125 1.79 155,000 84,979 1.326 9,450,362 9,130,962 319,400 370,000 207,825 0.55 160,000 81,870 (1.434) 9,910,773 9,785,093 125,680 380,000 200,425 0.22 180,000 32,388 (0.457) 10,352,835 9,040,542 1,312,293 385,000 192,824 2.27 175,000 28,787 (0.329) 10,577,669 9,501,118 1,076,551 395,000 249,571 1.67 180,000 25,288 0.876 11,402,252 9,785,313 1,616,939 821,670 292,555 1.45 180,000 21,688 2.210 12,795,642 9,859,046 2,936,596 864,598 253,877 2.63 -159- CITY OF APPLE VALLEY Table 14 Demographic and Economic Statistics Last Ten Fiscal Years Per Capita Fiscal Personal Personal School Unemployment Year Population(1) Income Income(2) Enrollment(3) Rate(4) 2012 49,895 $1,801,658,555 $ 36,109 11,219 4.20% 2013 50,326 1,855,167,338 36,863 11,189 3.60% 2014 50,330 1,934,886,520 38,444 11,312 2.80% 2015 50,161 1,903,961,077 37,957 11,272 2.60% 2016 51,338 1,985,959,192 38,684 11,883 3.00% 2017 52,361 2,104,650,395 40,195 12,070 2.50% 2018 53,429 2,226,546,717 41,673 11,996 2.50% 2019 54,400 2,287,193,600 42,044 11,967 2.60% 2020 56,374 2,453,058,236 43,514 12,186 4.00% 2021 56,374 N/A N/A 12,093 2.00% N/A—Not Available Sources: (1) U.S. Census Bureau,Population Division(2012 to 2020).Fiscal year 2021 is not yet available so 2020 was used. (2) City of Apple Valley,American Community Survey,U.S. Census Bureau(2021 data for the City not yet available). (3) Schools located in the City's boundaries: Independent School District No. 196, including Dakota Ridge School. School enrollment defined as adjusted ADMs(average daily membership). ADM is weighted as follows in computing adjusted ADMs: Half-Day Full-Day Pre-Kindergarten Kindergarten Kindergarten Elementary 1-3 Elementary 4-6 Secondary Fiscal 2012 through 2014 1.250 0.612 0.612 1.115 1.060 1.300 Fiscal 2015 through 2021 1.000 0.550 1.000 1.000 1.000 1.200 (4) Minnesota Department of Employment and Economic Development. -160- CITY OF APPLE VALLEY Table 15 Principal Employers Current Fiscal Year and Nine Years Prior 2021 2012 Percentage Percentage of Total of Total Taxpayer Employees Rank Employment Employees Rank Employment ISD No. 196,Rosemount-Apple Valley-Eagan 1,831 1 12.59 % 1,418 1 10.19 % Uponor North America,Inc. 640 2 4.40 400 3 2.87 Wings Financial Federal Credit Union 600 3 4.12 254 7 1.83 Target Corporation 410 4 2.82 690 2 4.96 Walmart 410 4 2.82 380 5 2.73 Dakota County 409 6 2.81 390 4 2.80 Augustana Health Care Center 342 7 2.35 Questar Assessment 340 8 2.34 Cub Foods 320 9 2.20 Menards 285 10 1.96 Apple Valley Health Care Center 290 6 2.08 Apple Valley Ford 242 8 1.74 Minnesota Zoological Gardens 220 9 1.58 Apple Valley Medical Clinic 210 10 1.51 Total 5,587 38.40 % 4,494 32.30 % Source: City of Apple Valley Community Development Department -161- CITY OF APPLE VALLEY Full-Time Equivalent(FTE)City Government Employees by Function Last Ten Fiscal Years Fiscal Year 2012 2013 2014 2015 General government Administration 3.00 3.00 3.00 3.00 Finance and data processing 4.71 4.00 4.00 4.00 Information and technology 3.33 3.24 3.53 3.64 Human resources 3.97 4.00 4.63 5.00 City clerk/elections 2.05 1.81 4.84 2.00 General government buildings 2.00 2.00 2.00 2.00 Community development 5.16 5.00 5.00 4.77 Code enforcement 1.82 2.00 2.00 2.44 Total general government 26.04 25.05 29.00 26.85 Public safety Police 58.72 61.16 60.22 62.27 Fire 18.40 18.63 16.21 15.46 Building inspections 5.07 5.22 5.75 6.93 Total public safety 82.19 85.01 82.18 84.66 Public works Public works administration 6.25 5.99 5.30 3.83 Central maintenance facility 5.25 5.34 5.44 5.51 Streets 16.63 16.66 16.66 16.92 Engineering 4.28 4.24 4.49 4.03 Total public works 32.41 32.23 31.89 30.29 Culture and recreation Park and recreation administration 7.28 7.87 7.82 7.83 Recreation programs 6.16 6.76 5.06 6.88 Park maintenance 25.02 23.09 23.24 22.97 Redwood Pool 2.32 2.47 2.55 2.35 Aquatic swim center 13.25 12.80 11.95 12.25 Community center 5.07 5.67 5.95 4.64 Apple Valley Senior Center 1.92 2.27 3.13 3.03 Cable TV 2.27 2.44 2.46 2.61 Total culture and recreation 63.29 63.37 62.16 62.56 Total general government 203.93 205.66 205.23 204.36 Enterprise funds Municipal liquor 18.98 18.86 18.51 17.51 Municipal golf(1) 15.96 20.41 20.10 19.68 Sports arena 6.47 6.88 7.09 6.57 Stormwater drainage utility(2) 0.28 1.96 Water and sewer 18.84 18.14 18.26 18.07 Total enterprise funds 60.25 64.29 64.24 63.79 Total 264.18 269.95 269.47 268.15 (1) New expanded golf clubhouse opened September 2012. (2) The stormwater drainage FTEs were included in Public Works Administration prior to 2014. Source: City of Apple Valley Human Resources Office-FTEs based on hours worked during the fiscal year.Part-time employees converted to FTE based on 2,080 hours per year. -162- Table 16 2016 2017 2018 2019 2020 2021 3.00 3.00 3.00 3.00 3.02 3.59 4.00 4.58 5.00 5.00 5.00 5.00 3.78 3.11 4.06 4.50 5.00 5.00 5.00 5.00 5.02 4.62 4.97 4.75 5.39 1.92 5.32 1.99 6.58 2.00 2.00 1.92 2.00 2.00 2.00 1.39 4.35 5.00 5.00 4.96 4.13 4.73 2.40 2.36 2.39 2.27 2.67 2.00 29.92 26.89 31.79 28.34 33.37 28.46 62.58 62.74 64.18 62.46 62.72 61.88 15.54 16.02 17.89 18.37 18.36 19.31 6.76 7.72 7.90 7.20 6.72 5.86 84.88 86.48 89.97 88.03 87.80 87.05 3.80 4.20 4.31 4.07 4.26 4.41 5.29 5.30 5.25 5.64 6.53 6.34 16.95 17.07 16.75 16.53 16.42 15.33 4.48 4.91 5.32 6.04 6.19 6.80 30.52 31.48 31.63 32.28 33.40 32.88 7.45 7.85 7.89 7.86 7.62 7.97 6.23 5.91 5.66 4.12 1.90 2.20 24.18 23.79 24.70 23.85 18.41 21.69 2.63 2.26 2.21 1.95 - 2.45 12.65 12.14 12.55 13.32 0.02 11.78 4.72 4.55 4.12 3.82 2.27 3.07 3.36 3.43 3.70 3.61 3.32 2.18 2.74 2.84 3.01 3.38 3.09 3.31 63.96 62.77 63.84 61.91 36.63 54.65 209.28 207.62 217.23 210.56 191.20 203.04 17.47 17.57 17.43 17.44 17.42 17.93 18.89 19.15 13.18 13.22 13.70 15.96 6.85 6.47 5.71 5.57 5.39 6.20 2.00 2.00 0.08 - - - 17.61 17.35 18.86 20.29 19.00 19.23 62.82 62.54 55.26 56.52 55.51 59.32 272.10 270.16 272.49 267.08 246.71 262.36 -163- CITY OF APPLE VALLEY Operating Indicators by Function Last Ten Years Fiscal Year Function/Program 2012 2013 2014 2015 General government Elections 2 N/A 2 N/A Registered voters 35,354 N/A 32,370 N/A Number of voters casting votes 29,715 N/A 19,351 N/A Number of absentee ballots received 2,993 N/A 2,100 N/A Percentage of absentee ballots to total votes 10.1% N/A 10.9% N/A Voter participation(registered)(elections are held every other year) 84.05% N/A 59.78% N/A Public safety Police Crimes-Part I 1,187 1,124 1,098 1,207 Crimes-Part II 1,970 1,756 1,627 1,833 Total arrests 1,962 1,307 1,096 969 DWI arrests 145 160 152 120 Traffic citations issued 6,670 5,726 4,735 4,246 Total calls for service 39,223 35,215 34,497 35,510 Fire Calls for service 1,417 1,454 1,412 1,397 Medical 639 636 623 668 Fire 778 818 789 729 Fire call responses times under 5 minutes 42% 44% 43% 43% Fire call responses times 5-10 minutes 49% 46% 46% 48% Fire call responses times over 10 minutes 9% 10% 11% 9% Public works Building permits issued 1,398 1,005 1,893 1,785 Permits issued for new dwelling units 47 63 71 115 Commercial building permits issued 96 113 115 197 Plumbing permits issued 1,027 1,090 1,173 1,334 Heating permits issued 692 786 851 951 Building inspections 6,890 6,848 8,636 10,543 Streets maintained(lane miles) 410 410 416 416 Cul-de-sacs maintained 330 331 322 324 Snow/ice events 25 53 45 29 Signs replaced 700 411 657 451 Boulevard trees trimmed 2,137 1,990 1,175 1,250 Fleet division vehicle work orders 1,850 1,890 2,148 1,486 Diseased elm and oak trees mitigated 260 430 340 322 Lakes and ponds monitored with water quality samples 18 18 17 18 Sump catch basins cleaned 1,400 885 1,455 983 Sewage pumped(billion gallons) 1.2 1.3 1.1 1.2 Miles of sanitary sewer cleaned 75.0 77.0 79.0 54.0 Sanitary lift station inspections 1,716 1,716 1,716 1,716 Water produced(billion gallons) 2.4 2.4 2.1 2.0 Water samples taken 1,098 1,098 1,098 1,098 Fire hydrants maintained 2,410 2,444 2,454 2,466 Pressure stations inspected 13 13 13 13 Air relief manholes inspected 15 15 15 16 Hydrant flushing(minutes) 24,455 24,189 23,987 24,916 Water breaks repaired 10 16 11 16 Burial sites sold 70 59 57 69 Burials 43 45 34 50 N/A-Not Available Source: Various city departments -164- Table 17 2016 2017 2018 2019 2020 2021 2 N/A 2 N/A 3 N/A 35,836 N/A 35,544 N/A 38,989 N/A 29,853 N/A 27,170 N/A 33,904 N/A 8,692 N/A 7,759 N/A 22,381 N/A 29.1% N/A 28.6% N/A 66.0% N/A 83.30% N/A 76.44% N/A 86.96% N/A 1,232 1,237 1,039 1,130 1,004 2,515 1,936 1,993 1,939 1,594 1,460 1,059 1,234 1,206 1,198 1,152 521 521 87 176 224 216 71 84 5,441 4,471 4,831 4,482 2,081 3,157 39,548 40,079 40,864 41,752 34,524 36,389 1,622 1,787 2,074 2,148 2,094 2,307 812 1,097 1,363 1,388 1,441 1,572 810 690 711 760 653 735 38% 43% 44% 43% 42% 42% 51% 48% 49% 47% 51% 51% 11% 9% 7% 10% 7% 7% 1,883 1,902 1,750 2,207 2,054 2,490 140 167 65 27 5 3 98 184 99 102 82 183 1,560 1,620 1,572 1,453 1,304 1,479 1,076 1,170 1,043 966 833 932 10,702 11,794 12,406 7,825 6,741 8,229 418 418 418 423 418 419 325 325 325 325 325 325 29 32 34 30 39 30 354 402 425 412 409 195 939 1,565 1,063 1,566 2,036 1,681 2,138 1,507 1,122 2,640 955 877 326 444 289 368 194 178 18 18 18 9 9 9 1,106 1,282 873 1,181 1,378 1,113 1.1 1.1 1.1 1.1 1.1 1.2 62.0 47.0 38.0 47.2 50.9 43.8 1,716 1,716 1,716 1,716 1,716 1,716 2.0 2.0 2.0 1.9 2.1 2.1 1,098 1,098 1,098 1,098 1,098 1,098 2,484 2,489 2,494 2,556 2,565 2,574 13 13 13 15 15 15 16 16 16 12 12 12 26,687 24,688 25,005 18,431 18,787 12,115 8 10 8 10 5 11 75 108 62 85 156 168 46 58 58 67 67 71 -165- CITY OF APPLE VALLEY Capital Assets Statistics by Function/Program Last Ten Years Fiscal Year Function/Program 2012 2013 2014 2015 Public safety Police Stations 1 1 1 1 Marked squad units 23 23 24 24 Fire Stations 3 3 3 3 Fire engine trucks 5 5 5 5 Fire ladder trucks 2 2 2 2 Fire brush/rescue trucks 1 1 1 1 Public works City-owned lights 261 261 271 271 Dakota Electric Association-owned 2,494 2,718 2,942 3,167 Xcel owned lights 301 301 301 301 Streets(centerline miles) 172 175 177 177 Cul-de-sacs 329 329 329 324 Roundabouts 3 3 3 4 Trees(number of boulevard trees) 9,500 9,330 9,250 9,175 Parks Parks 50 50 50 50 Total park acreage 879 879 879 879 Trails—street side trails(miles) 65 65 65 65 Athletic complexes 5 5 5 5 Golf course 1 1 1 1 Community centers 2 2 2 2 Senior center 1 1 1 1 Pools/aquatic centers 2 2 2 2 Ice arenas 2 2 2 2 Water Number of connections 15,596 15,674 15,752 15,874 Miles of water mains and laterals 241 245 247 248 Wells 19 19 19 19 Water valves 3,751 3,774 3,812 3,836 Fire hydrants 2,410 2,438 2,454 2,466 Water reservoirs 5 5 5 5 Reservoir capacity(millions of gallons) 12.5 12.5 13 13 Sanitary sewer Number of connections 15,160 15,229 15,307 15,422 Miles of sanitary sewer mains and laterals 194 200 204 204 Sanitary lift stations 9 9 9 9 Sanitary manholes 5,384 5,466 5,514 5,538 Storm sewer Lift stations 12 12 12 12 Mile of storm sewers 164 165 167 170 Source: Various city departments -166- Table 18 2016 2017 2018 2019 2020 2021 1 1 1 1 1 1 24 25 25 22 22 22 3 3 3 3 3 3 5 5 5 4 4 4 2 2 2 2 2 2 1 1 1 1 1 1 302 308 310 315 315 315 3,303 3,112 3,115 3,224 3,244 3,252 343 343 343 343 370 370 179 180 180 183 184 184 325 325 325 325 325 325 4 4 4 4 4 4 9,100 8,800 8,400 8,329 8,429 8,029 50 50 51 51 51 51 879 879 888 888 888 888 75 78 78 79 80 80 5 5 5 5 5 5 1 1 1 1 1 1 2 2 2 2 2 2 1 1 1 1 1 1 2 2 2 2 2 2 2 2 2 2 2 2 16,024 16,226 16,342 16,409 16,431 16,466 250 266 287 287 269 250 20 20 20 20 20 20 3,872 3,886 3,917 5,103 4,352 4,546 2,484 2,489 2,494 2,556 2,565 2,574 5 5 5 5 5 5 13 13 13 13 13 13 15,563 15,764 15,877 15,935 15,938 15,983 204 212 223 223 215 199 9 9 9 9 9 9 5,587 5,596 5,603 5,700 5,723 5,744 12 12 12 12 12 12 173 196 196 216 190 191 -167- THIS PAGE INTENTIONALLY LEFT BLANK Management Report for City of Apple Valley,Minnesota December 31,2021 THIS PAGE INTENTIONALLY LEFT BLANK KR PRINCIPALS Thomas A.Karnowski,CPA Paul A.Radosevich,CPA William J.Lauer,CPA M ■ James H.Eichten,CPA CERTIFIED PUBLIC Aaron J.Nielsen,CPA ACCOUNTANTS Victoria L.Holinka,CPA/CMA Jaclyn M.Huegel,CPA Kalen T.Karnowski,CPA To the City Council and Management City of Apple Valley,Minnesota We have prepared this management report in conjunction with our audit of the City of Apple Valley, Minnesota's (the City) financial statements for the year ended December 31, 2021. We have organized this report into the following sections: • Audit Summary • Governmental Funds Overview • Enterprise Funds Overview • Government-Wide Financial Statements • Legislative Updates • Accounting and Auditing Updates We would be pleased to further discuss any of the information contained in this report or any other concerns that you would like us to address. We would also like to express our thanks for the courtesy and assistance extended to us during the course of our audit. The purpose of this report is solely to provide those charged with governance of the City, management, and those who have responsibility for oversight of the financial reporting process comments resulting from our audit process and information relevant to city finances in Minnesota. Accordingly, this report is not suitable for any other purpose. 1 , 11-r ` , , P. 4 - Minneapolis, Minnesota June 8,2022 Malloy, Montague, Karnowski, Radosevich & Co., P.A. 5353 Wayzata Boulevard • Suite 410 • Minneapolis, MN 55416 • Phone: 952-545-0424 • Fax: 952-545-0569 • www.mmkr.com THIS PAGE INTENTIONALLY LEFT BLANK AUDIT SUMMARY The following is a summary of our audit work, key conclusions, and other information that we consider important or that is required to be communicated to the City Council, administration, or those charged with governance of the City. OUR RESPONSIBILITY UNDER AUDITING STANDARDS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA AND GOVERNMENT AUDITING STANDARDS We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of and for the year ended December 31, 2021. Professional standards require that we provide you with information about our responsibilities under auditing standards generally accepted in the United States of America and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information to you verbally, in our audit engagement letter, and in a separate letter dated May 12, 2022. Professional standards also require that we communicate the following information related to our audit. PLANNED SCOPE AND TIMING OF THE AUDIT We performed the audit according to the planned scope and timing previously discussed and coordinated in order to obtain sufficient audit evidence and complete an effective audit. AUDIT OPINION AND FINDINGS Based on our audit of the City's financial statements for the year ended December 31,2021: • We have issued an unmodified opinion on the City's basic financial statements. • We reported no deficiencies in the City's internal control over financial reporting that we considered to be material weaknesses. • The results of our testing disclosed no instances of noncompliance required to be reported under Government Auditing Standards. • We reported one finding based on our testing of the City's compliance with Minnesota laws and regulations. 1. Minnesota Statutes § 471.425, Subd. 2 requires the City to pay each vendor obligation according to terms of each contract or within 35 days of receipt of the goods or services or the invoice for the goods or services provided. For 2 of 25 disbursements selected for testing,the City did not pay the obligation within the required time period. -1- SIGNIFICANT ACCOUNTING POLICIES 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 of the notes to basic financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the year ended December 31,2021. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus.All significant transactions have been recognized in the financial statements in the proper period. ACCOUNTING ESTIMATES AND MANAGEMENT JUDGMENTS Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were: • Depreciation — Management's estimates of depreciation expense are based on the estimated useful lives of the assets. • Other Post-Employment Benefits (OPEB) and Pension Liabilities — The City has recorded liabilities and activity for OPEB and pension benefits. These obligations are calculated using actuarial methodologies described in Governmental Accounting Standards Board Statement Nos. 68 and 75. These actuarial calculations include significant assumptions, including projected changes, healthcare insurance costs, investment returns, retirement ages, proportionate share, and employee turnover. • Compensated Absences—Management's estimates are based on current rates of pay and unused compensated absence balances. • Self-Insurance Reserves — Management's estimates of self-insurance reserves are based on the estimated liability for incurred,but not reported claims. • Land Held for Resale —Management's estimates of these assets are based on the lower of cost or acquisition value. We evaluated the key factors and assumptions used by management to develop these accounting estimates in determining that they are reasonable in relation to the basic financial statements taken as a whole. Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The disclosures included in the notes to the basic financial statements related to OPEB and pension benefits are particularly sensitive, due to the materiality of the liabilities, and the large and complex estimates involved in determining the disclosures. The financial statement disclosures are neutral,consistent, and clear. -2- DIFFICULTIES ENCOUNTERED IN PERFORMING THE AUDIT We encountered no significant difficulties in dealing with management in performing and completing our audit. CORRECTED AND UNCORRECTED MISSTATEMENTS Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. There were no misstatements detected as a result of audit procedures that were material, either individually or in the aggregate,to each opinion unit's financial statements taken as a whole. DISAGREEMENTS WITH MANAGEMENT For purposes of this report, a disagreement with management is a financial accounting, reporting, or auditing matter whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit. MANAGEMENT REPRESENTATIONS We have requested certain representations from management that are included in the management representation letter dated June 8,2022. MANAGEMENT CONSULTATIONS WITH OTHER INDEPENDENT ACCOUNTANTS In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge,there were no such consultations with other accountants. OTHER AUDIT FINDINGS OR ISSUES We generally discuss a variety of matters, including the application of accounting principles and auditing standards with management each year prior to retention as the City's auditors. However,these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. -3- OTHER MATTERS We applied certain limited procedures to the management's discussion and analysis (MD&A) and the pension and OPEB-related required supplementary information(RSI)that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on the supplemental information accompanying the financial statements, which are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. We were not engaged to report on the introductory section and statistical section, which accompany the financial statements,but are not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on it. -4- GOVERNMENTAL FUNDS OVERVIEW This section of the report provides you with an overview of the financial trends and activities of the City's governmental funds, which includes the General, special revenue, debt service, and capital project funds. These funds are used to account for the basic services the City provides to all of its citizens, which are financed primarily with property taxes. The governmental fund information in the City's financial statements focuses on budgetary compliance and the sufficiency of each governmental fund's current assets to finance its current liabilities. PROPERTY TAXES Minnesota cities rely heavily on local property tax levies to support their governmental fund activities. For the 2020 fiscal year, local ad valorem property tax levies provided 40.9 percent of the total governmental fund revenues for cities over 2,500 in population, and 36.5 percent for cities under 2,500 in population. Total property taxes levied by all Minnesota cities for taxes payable in 2021 increased 4.0 percent compared to the prior year,and 5.9 percent for taxes payable in 2022. The total tax capacity value of property in Minnesota cities increased about 6.3 percent for the 2021 levy year. The tax capacity values used for levying property taxes are based on the assessed market values for the previous fiscal year(e.g., tax capacity values for taxes levied in 2021 were based on assessed market values as of January 1, 2020), so the trend of change in these tax capacity values lags somewhat behind the housing market and economy in general. The City's taxable market value increased 7.5 percent for taxes payable in 2020 and 5.1 percent for taxes payable in 2021. The following graph shows the City's changes in taxable market value over the past 10 years: Taxable Market Value $7,000,000,000 $6,000,000,000 ■ ' $5,000,000,000 ■ ■ ■ I $4,000,000,000 $3,000,000,000 I MI ■ ■ ■ ■ ■ ■ I $2,000,000,000 ' •■ •■ •■ •■ •■ •■ •■ •■ •■ I $1,000,000,000 I . . . . . . . . . I iiiiiii 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 -5- Tax capacity is considered the actual base available for taxation. It is calculated by applying the state's property classification system to each property's market value. Each property classification, such as commercial or residential, has a different calculation and uses different rates. Consequently, a city's total tax capacity will change at a different rate than its total market value, as tax capacity is affected by the proportion of its tax base that is in each property classification from year-to-year, as well as legislative changes to tax rates. The City's tax capacity increased 6.9 percent and 5.3 percent for taxes payable in 2020 and 2021,respectively. The following graph shows the City's change in tax capacities over the past 10 years: Tax Capacity $7 5,000,000 $60,000,000 $45,000,000 $30,000,000 — $15,000,000 — 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 The following table presents the average tax rates applied to city residents for each of the last three levy years: Rates Expressed as a Percentage of Net Tax Capacity City of Apple Valley 2019 2020 2021 Average tax rate City 42.5 39.6 38.2 County 26.6 25.4 22.7 School 25.8 26.2 20.1 Special taxing 3.9 3.8 3.8 Total 98.8 95.0 84.8 The total average tax rate decreased from the prior year including decreases in the City, county, and school rates. -6- GOVERNMENTAL FUND BALANCES The following table summarizes the changes in the fund balances of the City's governmental funds during the year ended December 31, 2021,presented both by fund balance classification and by fund: Governmental Funds Change in Fund Balance Fund Balance as of December 31, 2020 2021 Change Fund balances of governmental funds Total by classification Nonspendable $ 93,991 $ 267,439 $ 173,448 Restricted 15,202,775 20,958,860 5,756,085 Committed 509,600 731,900 222,300 Assigned 33,110,641 34,161,614 1,050,973 Unassigned 14,961,340 16,619,459 1,658,119 Total governmental funds $ 63,878,347 $ 72,739,272 $ 8,860,925 Total by fund General $ 19,187,963 $ 19,886,420 $ 698,457 Closed Bond Issues 11,019,181 10,811,270 (207,911) Road Improvements (2,389,744) (1,510,390) 879,354 Construction Projects (765,534) (521,639) 243,895 Future Capital Projects 17,184,715 17,395,786 211,071 Nonmajor 19,641,766 26,677,825 7,036,059 Total governmental funds $ 63,878,347 $ 72,739,272 $ 8,860,925 In total, the fund balances of the City's governmental funds increased by $8,860,925 during the year ended December 31, 2021. The overall increase is mainly in restricted fund balances, the majority of which is restricted for future capital projects and relates to unspent bond proceeds of the Facilities Capital Improvement Bonds of 2021. The unassigned fund balance increase is mostly related to the increase in fund balance in the Road Improvements Capital Project Fund. -7- GOVERNMENTAL FUND REVENUES The following table presents the per capita revenue of the City's governmental funds for the past three years, along with state-wide averages. We have included the most recent comparative state-wide averages available from the Office of the State Auditor to provide a benchmark for interpreting the City's data. The amounts received from the typical major sources of governmental fund revenue will naturally vary between cities based on factors such as a city's stage of development, location, size and density of its population, property values, services it provides, and other attributes. It will also differ from year-to-year, due to the effect of inflation and changes in its operation. Also, certain data in these tables may be classified differently than how they appear in the City's financial statements in order to be more comparable to the state-wide information, particularly in separating capital expenditures from current expenditures. We have designed this section of our management report using per capita data in order to better identify unique or unusual trends and activities of the City. We intend for this type of comparative and trend information to complement, rather than duplicate, information in the MD&A. An inherent difficulty in presenting per capita information is the accuracy of the population count, which for most years is based on estimates. Governmental Funds Revenue per Capita With State-Wide Averages by Population Class State-Wide City of Apple Valley Year December 31,2019 December 31,2020 2019 2020 2021 Population 20,000-100,000 20,000-100,000 54,400 56,374 56,374 Property taxes $ 512 $ 537 $ 482 $ 485 $ 504 Tax increments 44 44 16 19 20 Franchise and other taxes 50 46 27 26 25 Special assessments 53 54 23 64 64 Licenses and permits 51 46 29 19 47 Intergovernmental revenues 201 273 149 160 37 Charges for services 115 91 52 38 52 Other 79 69 82 79 24 Total revenue $ 1,105 $ 1,160 $ 860 $ 890 $ 773 The City's governmental funds have generated less revenue per capita in total,than other Minnesota cities in its population class. As noted above, the City typically receives a lower level of intergovernmental revenue than the average city, causing the City to rely on property taxes and other forms of revenue to operate the governmental activities of the City. The City generated $43,565,195 of total revenue in its governmental funds in 2021, a decrease of $6,555,647 (13.1 percent) from the prior year. The City's per capita governmental funds revenue for 2021 was $773, a decrease of $117, or 13.1 percent, from the prior year. The largest decrease of $123 per capita, was in intergovernmental revenues, due to the Coronavirus Aid, Relief, and Economic Security (CARES) Act revenue received by the City in the prior year, as well less Municipal State Aid (MSA) funds received during the current year. The decrease of$55 per capita in other revenues was due to the decrease in investment earnings in the current year. -8- GOVERNMENTAL FUND EXPENDITURES The expenditures of governmental funds will also vary from state-wide averages and from year-to-year, based on the City's circumstances. Expenditures are classified into three types as follows: • Current — These are typically the general operating type expenditures occurring on an annual basis, and are primarily funded by general sources, such as taxes and intergovernmental revenues. • Capital Outlay and Construction—These expenditures do not occur on a consistent basis,more typically fluctuating significantly from year-to-year. Many of these expenditures are project-oriented, and are often funded by specific sources that have benefited from the expenditure, such as special assessment improvement projects. • Debt Service—Although the expenditures for debt service may be relatively consistent over the term of the respective debt, the funding source is the important factor. Some debt may be repaid through specific sources, such as special assessments or redevelopment funding,while other debt may be repaid with general property taxes. The City's expenditures per capita of its governmental funds for the past three years, together with comparative state-wide averages, are presented in the following table: Governmental Funds Expenditures per Capita With State-Wide Averages by Population Class State-Wide City of Apple Valley Year December 31,2019 December 31,2020 2019 2020 2021 Population 20,000-100,000 20,000-100,000 54,400 56,374 56,374 Current General government $ 107 $ 118 $ 127 $ 131 $ 128 Public safety 306 320 244 245 251 Street maintenance 119 112 92 86 95 Parks and recreation 106 95 108 79 110 All other 97 104 — — — Total current 735 749 571 541 584 Capital outlay and construction 355 331 234 237 158 Debt service Principal 88 91 22 22 18 Interest and fiscal 28 33 6 5 7 Total debt service 116 124 28 27 25 Total expenditures $ 1,206 $ 1,204 $ 833 $ 805 $ 767 As the above table reflects,the City's current expenditures per capita have also been below the state-wide average. Total expenditures in the City's governmental funds for 2021 were $43,258,557, a decrease of$2,183,901 (4.8 percent). The City's per capita governmental funds total expenditures decreased$38 per capita. This decrease was mainly in capital outlay and construction of$79, mainly due to expenditures in the Road Improvement Fund decreasing by $3,065,331. This decrease was partially offset by the increase in parks and recreation of$31 per capita, due to many parks and recreation programs were cancelled in the prior year, along with the Redwood Community Pool and the Apple Valley Family Aquatic Center being open for all of fiscal 2021. -9- GENERAL FUND The City's General Fund accounts for the financial activity of the basic services provided to the community. The primary services included within this fund are the administration of the municipal operation,police and fire protection,building inspection, streets and highway maintenance, and parks and recreation. The graph below illustrates the change in the General Fund financial position over the last five years. We have also included a line representing annual expenditures to reflect the change in the size of the General Fund operation over the same period. General Fund Financial Position Year Ended December 31, $3 5,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 — $10,000,000 — $5,000,000 — 2017 2018 2019 2020 2021 o Fund Balance $17,336,413 $17,640,331 $18,046,107 $19,187,963 $19,886,420 _ Cash Balance $15,908,162 $16,206,366 $17,098,321 $18,017,356 $18,794,098 Expenditures $27,274,374 $28,699,846 $29,553,363 $28,959,733 $31,010,828 The City's General Fund cash and investments balance at December 31, 2021 was $18,794,098, an increase of$776,742 from the prior year. Total fund balance at December 31, 2021 was $19,886,420, an increase of$698,457 from the prior year. As the graph illustrates,the City has generally been able to maintain healthy cash and fund balance levels as the volume of financial activity has grown. This is an important factor because a government, like any organization, requires a certain amount of equity to operate. A healthy financial position allows the City to avoid volatility in tax rates; helps minimize the impact of state funding changes; allows for the adequate and consistent funding of services, repairs, and unexpected costs; and is a factor in determining the City's bond rating and resulting interest costs. Maintaining an adequate fund balance has become increasingly important given the fluctuations in state funding for cities in recent years. A trend that is typical to Minnesota local governments, especially the General Fund of cities, is the unusual cash flow experienced throughout the year. The City's General Fund cash disbursements are made fairly evenly during the year, other than the impact of seasonal services, such as snowplowing, street maintenance, and park activities. Cash receipts of the General Fund are quite a different story. Taxes comprise about 78.4 percent of the fund's total annual revenue. Approximately half of these revenues are received by the City in July and the rest in December. Consequently, the City needs to have adequate cash reserves to finance its everyday operations between these payments. The City Council has formally adopted a fund balance policy that states the City will strive to maintain a minimum unassigned General Fund balance of 50.0 percent of the subsequent year's budgeted expenditures. At December 31, 2021, the unassigned fund balance of the General Fund was 55.4 percent of the subsequent year's budgeted expenditures. -10- The following graph reflects the City's General Fund revenue sources for 2021 compared to budget: General Fund Revenue Budget to Actual Taxes Licenses and Permits i Intergovernmental n Charges for Services Other ni j o00 000 000 000 000 000 000 000 e o00 000 e e o00 �e S� Ss, S�, sa1o" sa1k," " s�,,��0 sa1�" ser ' ," sell" s�r s��(7" " • Budget 0 Actual Total General Fund revenues for 2021 were $366,023 (1.0 percent) over the final budget. Licenses and permits were over budget by$1,329,406,mainly larger permits being issued caused by increased building activity. This was offset by charges for services being under budget by$401,601, due fewer engineer fees and recreational services being lower than anticipated,due to the continued recovery from the pandemic. The following graph presents the City's General Fund revenues by source for the last five years: General Fund Revenue by Source Year Ended December 31, $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $— Taxes Intergovernmental Other •2017 $23,940,494 $831,908 $7,427,411 •2018 $24,956,157 $881,315 $6,792,768 O 2019 $25,422,357 $970,415 $6,209,559 •2020 $26,551,478 $5,037,676 $4,806,847 ■2021 $27,641,204 $1,006,547 $6,600,783 Total General Fund revenues for 2021 were $35,248,534, a decrease of$1,147,467 (3.2 percent) from the previous year. Taxes increased $1,089,726, due to an overall increase in the general tax levy. Other revenues increased by $1,793,936, due to the aforementioned larger permits being issued during the year. These increases were offset by intergovernmental revenue decreases of$4,031,129, due to CARES Act revenue received from the federal government in the prior year. -11- The following graph reflects the City's General Fund expenditures compared to budget for 2021: General Fund Expenditures Budget to Actual General Government Public Safety 111111111� Public Works i I I I I I Parks and Recreation I I I I I o oo° oo° oo° oo° oo° oo° oo° oo° oo� oo� ocP ocP oo� oo�, 6o' 6o' 6o' 6o, 6o'a�, off, off, off, off, off, oc ' off, off, 6o' s1, `1,, sni sal, , D" • Budget 0 Actual Total General Fund expenditures for 2021 were $31,010,828, which was $1,340,383 (4.1 percent) less than budget. This variance was spread across all functions. General government, public safety, public works, and parks and recreation expenditures were under budget $360,850, $128,102, $655,338, and $196,093,respectively,mostly due to position vacancies and conservative budgeting. The following graph presents the City's General Fund expenditures by function for the last five years: General Fund Expenditures by Function Year Ended December 31, $16,000,000 $14,000,000 $12,000,000 $10,000,000 — $8,000,000 — $6,000,000 $ ,000,000 $2,000,000 General Parks and Government Public Safety Public Works Recreation •2017 $5,148,448 $12,419,830 $4,041,044 $5,665,052 •2018 $5,533,975 $13,145,792 $4,503,246 $5,516,833 02019 $5,606,704 $13,249,989 $5,023,366 $5,673,304 •2020 $5,905,485 $13,822,867 $4,826,893 $4,404,488 •2021 $5,945,008 $14,142,295 $5,140,348 $5,783,177 General Fund expenditures increased by $2,051,095, or 7.1 percent, from the prior year. Parks and recreation expenditures increased $1,378,689, mostly due to more services being available, compared to prior year, due to the pandemic. Public works expenditures increased$313,455,mainly due to an increase in wages for additional hours worked, and higher snow and ice clearing costs. Public safety expenditures increased $319,428, mainly due to an increase in Police/Fire Public Employees Retirement Association rates, additional overtime, and cost-of-living adjustments in the current year. -12- ENTERPRISE FUNDS OVERVIEW The City maintains several enterprise funds to account for services the City provides that are financed primarily through fees charged to those utilizing the service. This section of the report provides you with an overview of the financial trends and activities of the City's enterprise funds, which include the Municipal Liquor, Municipal Golf Course, Sports Arena, Water and Sewer, Storm Drainage, Street Light Utility, and Cemetery Funds. ENTERPRISE FUNDS FINANCIAL POSITION The following table summarizes the changes in the financial position of the City's enterprise funds during the year ended December 31, 2021,presented both by classification and by fund: Enterprise Funds Change in Financial Position Net Position as of December 31, 2020 2021 Change Net position of enterprise funds Total by classification Net investment in capital assets $ 108,787,122 $ 110,408,545 $ 1,621,423 Unrestricted 12,401,609 15,436,852 3,035,243 Total enterprise funds $ 121,188,731 $ 125,845,397 $ 4,656,666 Total by fund Municipal Liquor $ 7,336,096 $ 6,885,408 $ (450,688) Municipal Golf Course (213,846) 5,190 219,036 Sports Arena 2,113,479 1,955,830 (157,649) Water and Sewer 75,066,348 78,563,866 3,497,518 Storm Drainage 34,144,336 35,125,395 981,059 Street Light Utility 354,091 420,448 66,357 Cemetery 2,388,227 2,889,260 501,033 Total enterprise funds $ 121,188,731 $ 125,845,397 $ 4,656,666 In total, the net position in the City's enterprise funds increased by $4,656,666 during the year ended December 31, 2021. The increase in net investment in capital assets, reflects the continued investment in utility infrastructure and other capital assets. The increase in unrestricted net position is mainly the result of positive operating results in the Water and Sewer Fund. -13- MUNICIPAL LIQUOR FUND The following graph presents five years of operating results for the Municipal Liquor Fund: Municipal Liquor Fund Year Ended December 31, $12,000,000 $11,000,000 $10,000,000 $9,000,00011 $8,000,000$7,000,000$6,000,000 $5,000,000 $4,000,000 — $3,000,000 — $2,000,000 — $1,000,0 2017 2018 2019 2020 2021 =Sales $9,183,272 $9,445,281 $9,886,580 $10,878,589 $11,128,773 Cost of Sales $6,473,275 $6,568,030 $6,935,517 $7,726,224 $7,993,503 Operating Expenses(Excluding $1,609,959 $1,624,533 $1,550,651 $1,656,776 $1,736,162 Depreciation) —Operating Income(Excluding $1,100,038 $1,252,718 $1,400,412 $1,495,589 $1,399,108 Depreciation) The Municipal Liquor Fund ended 2021 with a net position of$6,885,408, a decrease of$450,688 from the prior year. Of this net position, $3,228,805 represents the investment in liquor capital assets, and $3,656,603 is in unrestricted net position. Liquor sales for 2021 were $11,128,773, at $250,184 (2.3 percent) higher than the prior year. The Municipal Liquor Fund generated operating income (excluding depreciation) of$1,399,108 in 2021, or 12.6 percent of gross sales,which is a decrease from the 13.7 percent reported in fiscal 2020. The Municipal Liquor Fund gross profit margin was 28.2 in fiscal 2021, slightly less than 29.0 in fiscal 2020. -14- MUNICIPAL GOLF COURSE FUND The following graph presents five years of operating results for the Municipal Golf Course Fund: Municipal Golf Course Fund Year Ended December 31, $1,600,000 $1,400,000 $1,200,000 $1,000,000 — $800,000 — $600,000 — $400,000 — $200,000 — — S— $(200,000) $(400,000) 2017 2018 2019 2020 2021 =Operating Revenue $1,173,102 $862,834 $898,126 $1,136,944 $1,579,236 Operating Expenses (Excluding Depreciation) $1,206,920 $950,456 $908,222 $868,316 $1,133,313 Cost of Goods Sold $188,557 $75,112 $75,369 $79,929 $163,664 Depreciation $183,693 $192,783 $211,793 $213,566 $188,963 —Operating Income(Loss) $(222,375) $(162,734) $(85,465) $188,699 $282,259 (Excluding Depreciation) The Municipal Golf Course Fund ended 2021 with a net position of $5,190, an increase of $219,036 from the prior year. Of this net position, $3,938,371 represents the investment in golf course land and capital assets,leaving a deficit of($3,933,181)in unrestricted net position. Municipal Golf Course Fund operating revenues for 2021 were $1,579,236, which is $442,292 more than the prior year, resulting from increased revenues from more rounds of golf being played during 2021. Operating expenses (excluding depreciation) for 2021 were $1,133,313, an increase of$264,997 from the prior year,mainly in personal costs. On an annual basis, this fund has had to borrow from other funds to fund cash flow and capital needs. This interfund borrowing totaled $3,559,202 at December 31, 2021. Interfund borrowing for cash flow needs totals $1,836,822 at December 31, 2021. The remainder at$1,722,380, is for capital needs and is to be repaid over multiple years. -15- SPORTS ARENA FUND The following graph presents five years of operating results for the Sports Arena Fund: Sports Arena Fund Year Ended December 31, $800,000 $700,000 $600,000 — $500,000 $400,000 — $300,000 — $200,000 — $100,000 $— $(100,000) $(200,000) 2017 2018 2019 2020 2021 =Sales and User Fees $732,919 $789,516 $745,910 $529,325 $642,781 Operating Expenses $659,107 $646,586 $604,611 $647,496 $644,194 (Excluding Depreciation) Nonoperating Revenue $127,945 $123,698 $125,359 $100,738 $156,243 (Expense) —Operating Income(Loss) $56,342 $131,187 $141,299 $(118,171) $(1,413) (Excluding Depreciation) The Sports Arena Fund ended 2021 with a net position of$1,955,830, a decrease of$157,649 from the prior year. Of the net position balance, $3,125,900 represents the investment in sports arena capital assets, leaving a deficit at($1,170,070)of unrestricted net position. Sports Arena Fund operating revenues for 2021 were $642,781, an increase of$113,456 (21.4 percent) from the prior year, mainly related to being fully operational in the current year. Operating expenses, including cost of goods sold and excluding depreciation for 2021, was $644,194, a decrease of$3,302 from the prior year.Nonoperating revenue includes an annual property tax levy of$121,000. During 2021, this fund had to borrow from other funds to fund capital needs. This interfund borrowing totaled$1,250,794 at December 31, 2021. -16- WATER AND SEWER FUND The following graph presents five years of operating results for the Water and Sewer Fund: Water and Sewer Fund Year Ended December 31, $14,000,000 $12,000,000 $10,000,000 $8,000,000 ]FriFv__L[-i- $4,000,000 $6,000,000 $2,000,000 2017 2018 2019 2020 2021 =Operating Revenue $9,910,773 $10,352,835 $10,577,669 $11,402,252 $12,795,642 Operating Expenses(Excluding $7 016,546 $6,682,832 $7,075,065 $7,137,600 $7,071,089 Depreciation) Depreciation $2,768,547 $2,357,710 $2,426,053 $2,647,713 $2,787,957 Operating Income(Excluding $2,894,227 $3,670,003 $3,502,604 $4,264,652 $5,724,553 Depreciation) The Water and Sewer Fund ended 2021 with a net position of$78,563,866, an increase of$3,497,518 from the prior year. Of this net position, $64,482,546 represents the investment in water and sewer distribution system capital assets, leaving$14,081,320 of unrestricted net position. Water and Sewer Fund operating revenue was $12,795,642 for 2021, an increase of $1,393,390 (12.2 percent) from the prior year, due to an increase in rates and connections. Operating expenses (excluding depreciation)of$7,071,089,were$66,511 (0.9 percent)lower than last year. -17- STORM DRAINAGE FUND The following graph presents five years of operating results for the Storm Drainage Fund: Storm Drainage Fund Year Ended December 31, $2,600,000 — $2,400,000 — $2,200,000 _ $2,000,000 _ $1,800,000 $1,600,000 — $1,400,000 $1,200,000 — $1,000,000 —iiii $800,000 — $600,000 — $400,000 — $200,000 — 2017 2018 2019 2020 2021 =Operating Revenue $1,769,842 $1,901,319 $2,113,725 $2,346,263 $2,584,937 Operating Expenses $1,121,262 $974,319 $1,114,326 $1,017,614 $982,447 (Excluding Depreciation) Depreciation $995,490 $1,024,022 $1,066,399 $1,148,799 $1,156,846 — Operating Income $648,580 $927,000 $999,399 $1,328,649 $1,602,490 (Excluding Depreciation) The Storm Drainage Fund ended 2021 with a net position of$35,125,395, an increase of$981,059 from the prior year. Of this, $33,169,766 represents the investment in storm drainage capital assets and $1,955,629 of unrestricted net position. Storm Drainage Fund operating revenues for 2021 were $2,584,937, which was an increase of$238,674 (10.2 percent) from the prior year, due to increased rates. Operating expenses (excluding depreciation) for 2021 were $982,447, which was $35,167 (3.5 percent) lower than the prior year. -18- STREET LIGHT UTILITY FUND The following graph presents five years of operating results for the Street Light Utility Fund: Street Light Utility Fund Year Ended December 31, $600,000 — $500,000 $400,000 $300,000 $200,000 $100,000 $— _ - I I IM 2017 2018 2019 2020 2021 =Operating Revenue $507,360 $522,977 $555,175 $574,731 $590,897 Operating Expenses $483,752 $485,356 $543,694 $550,641 $522,752 Operating Income(Loss) $23,608 $37,621 $11,481 $24,090 $68,145 The Street Light Utility Fund ended 2021 with a net position of$420,448, an increase of$66,357 from the prior year,which is entirely in unrestricted net position. Street Light Utility Fund operating revenues for 2021 were $590,897, an increase of$16,166 from the prior year, due to a rate increase. Operating expenses for 2021 were $522,752, a decrease of$27,889 from the previous year, mainly in contracted services. -19- CEMETERY FUND The following graph presents five years of operating results for the Cemetery Fund: Cemetery Fund Year Ended December 31, $400,000 $380,000 - $360,000 $340,000 - $320,000 $300,000 $280,000 $260,000 $240,000 $220,000 $200,000 $180,000 - $160,000 - $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 2017 2018 2019 2020 2021 =Operating Revenue $187,334 $150,393 $209,228 $342,102 $382,162 Operating Expenses $108,158 $68,302 $102,889 $104,411 $113,825 (Excluding Depreciation) Operating Income $79,176 $82,091 $106,339 $237,691 $268,337 (Excluding Depreciation) The Cemetery Fund ended 2021 with a net position of$2,889,260, an increase of$501,033 from the prior year. Of the net position balance, $2,463,157 represents investments in cemetery capital assets, leaving $426,103 of unrestricted net position. Cemetery Fund operating revenues for 2021 were $382,162, an increase of$40,060 from the prior year, due to the increase in lot sales in the current year. Operating expenses (excluding depreciation) for 2021 were $113,825, an increase of$9,414 from the prior year. -20- GOVERNMENT-WIDE FINANCIAL STATEMENTS In addition to fund-based information, the current reporting model for governmental entities also requires the inclusion of two government-wide financial statements designed to present a clear picture of the City as a single, unified entity. These government-wide financial statements provide information on the total cost of delivering services, including capital assets and long-term liabilities. STATEMENT OF NET POSITION The Statement of Net Position essentially tells you what the City owns and owes at a given point in time, the last day of the fiscal year. Theoretically, net position represents the resources the City has leftover to use for providing services after its debts are settled. However,those resources are not always in spendable form, or there may be restrictions on how some of those resources can be used. Therefore, net position is divided into three components: • Net Investment in Capital Assets—The portion of net position reflecting equity in capital assets (i.e., capital assets minus related debt). • Restricted Net Position — The portion of net position equal to resources whose use is legally restricted,minus any noncapital-related liabilities payable from those same resources. • Unrestricted Net Position — The residual balance of net position after the elimination of net investment in capital assets and restricted net position. The following table presents the components of the City's net position as of December 31, 2021 and 2020, for governmental activities and business-type activities: As of December 31, 2020 2021 Change Net position Governmental activities Net investment in capital assets $ 100,646,284 $ 103,338,673 $ 2,692,389 Restricted 17,391,864 17,816,684 424,820 Unrestricted 34,627,105 41,760,863 7,133,758 Total governmental activities 152,665,253 162,916,220 10,250,967 Business-type activities Net investment in capital assets 108,787,122 110,408,545 1,621,423 Unrestricted 12,112,202 15,124,841 3,012,639 Total business-type activities 120,899,324 125,533,386 4,634,062 Total net position $ 273,564,577 $ 288,449,606 $ 14,885,029 The City's total net position at December 31, 2021 was $14,885,029 greater than the previous year-end. Net position in the governmental activities increased$10,250,967, mainly the result of positive operating results and improvements in the net pension obligations reported by the City in the current year. Business-type activities net position increased$4,634,062, for reasons discussed earlier in this report. -21- STATEMENT OF ACTIVITIES The Statement of Activities tracks the City's yearly revenues and expenses, as well as any other transactions that increase or reduce total net position. These amounts represent the full cost of providing services. The Statement of Activities provides a more comprehensive measure than just the amount of cash that changed hands, as reflected in the fund-based financial statements. This statement includes the cost of supplies used, depreciation of long-lived capital assets, and other accrual-based expenses. The following table presents the change in the net position of the City for the years ended December 31, 2021 and 2020: Change in Net Position 2020 2021 Net(expense)revenue Governmental activities General government $ (5,106,502) $ (5,237,111) Public safety (12,363,153) (10,677,146) Public works (679,056) (1,167,352) Parks and recreation (5,545,499) (5,610,000) Interest and fiscal charges (240,927) (329,266) Business-type activities Municipal liquor 1,321,510 1,243,270 Municipal golf course (62,129) 78,870 Sports arena (438,589) (315,171) Water and sewer 1,918,897 4,255,314 Storm drainage 1,542,444 729,948 Cemetery 183,911 504,244 Street light utility 24,090 68,145 Total net(expense)revenue (19,445,003) (16,456,255) General revenues Property taxes 28,533,514 29,705,921 Other taxes 142,737 138,386 Franchise taxes 1,312,562 1,282,491 Grants and contributions not restricted to specific programs 4,238,261 109,083 Other general revenues 825 213,783 Investment earnings(net of market value adjustment) 2,996,538 (510,068) Gain on sale of assets 115,788 401,688 Total general revenues 37,340,225 31,341,284 Change in net position $ 17,895,222 $ 14,885,029 One of the goals of this statement is to provide a side-by-side comparison to illustrate the difference in the way the City's governmental and business-type operations are financed. The table clearly illustrates the dependence of the City's governmental operations on general revenues, such as property taxes and unrestricted grants. It also shows that, for the most part, the City's business-type activities are generating sufficient program revenues (service charges and program-specific grants) to cover expenses. This is critical given the current downward pressures on the general revenue sources. -22- LEGISLATIVE UPDATES As the first year of the fiscal biennium,the primary focus of the 2021 Minnesota legislative session would typically have been the development of the state's fiscal year (FY) 2022-2023 biennial budget. Positive news on the state's budget forecast entering the session,with projections for the end of the FY 2020-2021 biennium improving from a $2.4 billion shortfall predicted in a May 2020 special pandemic budget projection to a $940.0 million surplus predicted in the February 2021 budget and economic forecast, was expected to ease the budget process and relieve the pressure to make budget cuts during an already uncertain time. However, given the significant events of the preceding year, including the COVID-19 pandemic and death of George Floyd, the focus of the regular session shifted to legislation responding to the pressing issues that resulted from those events. The business of setting a biennial budget was ultimately not addressed until a June special session that ended in the early morning hours of July 1st. The following is a brief summary of legislative changes from the 2021 session or previous legislative sessions potentially impacting Minnesota cities. American Rescue Plan (ARP) Act — The federal ARP Act, signed into law in March 2021, provided federal economic recovery funding for federal, state, and local government responses to the COVID-19 pandemic. Minnesota local governments received approximately$2.1 billion in funding under the ARP Act, including $644.0 million awarded to 21 large cities (over 50,000 population) and $377.0 million awarded to cities and towns with a population below 50,000, with half distributed in FY 2021 and half in FY 2022. Local governments can use ARP Act funding in four broad categories: responding to public health and economic impacts; providing premium pay to essential workers; providing general government services to the extent of revenue loss; or investments in water, sewer,and broadband infrastructure. Potential State Aid Enhancements — The 2021 Legislature increased state general fund base spending by approximately $1.3 billion. Included are funding increases for several programs potentially of benefit to Minnesota cities, including: • A one-time appropriation of$5.5 million for supplemental aid to cities for FY 2022, to offset losses of local government aid (LGA) for 96 cities under the current formula. It is expected the Legislature will review and consider updating the LGA formula during the 2022 session. • Annual appropriations of$1.8 million for the Greater Minnesota Business Development Public Infrastructure Grant Program, intended to bolster local economic growth by providing grant assistance to cities for public infrastructure needed to create and retain jobs. • Annual appropriations of $2.5 million for local community childcare grants, intended to assist local communities to increase the number of childcare providers to support economic development. • Allocating a total of $70.0 million from the state's ARP Act funds over the biennium ($35.0 million per year)to fund the Border-to-Border Broadband Grant Program,which provides grants to local governments for enhancing broadband availability. • Annual allocations of $4.5 million for reimbursements to local governments for firefighter training and education costs. • Annual allocations of $2.9 million for reimbursement to local governments for peace officer training costs. • A one-time appropriation of$18.0 million for FY 2022 to the small cities assistance account to provide additional road repair funding for cities under 5,000 population. Truth-in-Taxation Changes — Effective for property taxes payable in 2023 and thereafter, county auditors will be required to prepare a new statement for inclusion in its parcel-specific truth-in-taxation notices that contains summary budget information for the county, cities, and school districts for which they spread and collect tax levies. Cities with a population greater than 500 will be required to compile and provide current and proposed summary budget information to the county auditor, based on the summary budget information cities are required to submit each year to the Minnesota state auditor. -23- Tax Base Change for Low-Income Rental Property — Effective for assessment years 2022 and 2023, the first-tier limit for class 4d low-income rental property is reduced from $174,000 to $100,000, with class rates remaining at 0.75 percent on the first$100,000 and 0.25 percent on the remaining balance. The tier limit will once again be adjusted annually after assessment year 2023. Local Sales Tax Projects Defined—Minnesota cities are authorized to include up to five capital projects in proposals for local sales taxes. The definition of a capital project for this purpose was updated to include: a single building or structure, including associated infrastructure; improvements within a single park or recreation area, or; a contiguous trail. Tax Increment Financing (TIF) Flexibility — The Legislature enacted several measures that provide additional flexibility for TIF spending,including: • Allowing unobligated TIF to be used to provide loans, interest rate subsidies, or other assistance to private developers for the construction or substantial rehabilitation of buildings and ancillary facilities, if doing so will create jobs. Transfer authority expires on December 31, 2022, and all transferred increment must be spent by December 31,2025, or returned to the TIF district. • Allowing TIF districts that have elected to increase pooling by 10 percent to use the increment for owner-occupied housing that meets the requirements of a housing TIF district, in addition to current low-income rental housing. • Providing three-year extensions of the five-year and six-year rules for redevelopment districts created after December 31,2017,but before June 30,2020,thereby extending their duration. • Creating a three-city pilot program, giving temporary authority to transfer unobligated housing TIF district increment to the cities affordable housing trust funds. Sales and Use Tax Refund Process—Effective for purchases made after June 30, 2021, cities and other local governments are allowed to utilize a streamlined process to secure a sales tax refund on construction materials purchased by a contractor on behalf of the city for construction, remodeling, expansion, or improvement of public safety facilities owned by local governments, such as police and fire stations. The process also applies to materials used in related facilities, such as access roads, lighting, sidewalks, and utility components. Under the process, local governments would continue to initially pay sales tax on these materials, but would then be allowed to file for a refund of the sales tax paid. Contractors would be required to provide the local government with the information necessary to file for the refund. Fire Protection Special Taxing District Authority — Effective for property tax levies payable in 2023 and thereafter, the current law giving emergency medical districts taxing authority is expanded to include fire protection districts. Two or more local units of government are now permitted to establish a special taxing district to provide fire protection, emergency medical services, or both. The special taxing district will have authority to levy property taxes to finance district operations, spread either across the entire district at a set rate, or allocated to each participating jurisdiction based on factors, such as population or service calls. Districts will also have authority to issue debt related to the function of the district. The property tax and debt issuance authority also apply to existing districts established prior to June 30,2021. Open Meeting Law—The Legislature made several pandemic-related changes to the Open Meeting Law, including removing the statutory cap of three times per year for elected officials to utilize a medical exception for attending meetings remotely between January 1, 2021, and July 1, 2021, and removing the requirement for elected officials participating in public meetings remotely, due to military service or medical exceptions, to disclose their remote locations. The law changes also updated the definition of "interactive technology"to replace"interactive television"throughout the text of the Open Meeting Laws, and added requirements for public bodies meeting remotely to enable remote participation by the public free of charge and enable public comment from remote locations,when practical. -24- ACCOUNTING AND AUDITING UPDATES The following is a summary of Governmental Accounting Standards Board (GASB) standards expected to be implemented in the next few years. Due to the COVID-19 pandemic, the GASB has delayed the original implementation dates of these and other standards as described below. GASB Statement No.87,Leases A lease is a contract that transfers control of the right to use another entity's nonfinancial asset as specified in the contract for a period of time in an exchange or exchange-like transaction. Examples of nonfinancial assets include buildings, land, vehicles, and equipment. Any contract that meets this definition should be accounted for under the leases guidance, unless specifically excluded in this statement. Governments enter into leases for many types of assets. Under the previous guidance, leases were classified as either capital or operating depending on whether the lease met any of the four tests. In many cases, the previous guidance resulted in reporting lease transactions differently than similar nonlease financing transactions. The goal of this statement is to better meet the information needs of users by improving accounting and financial reporting for leases by governments. It establishes a single model for lease accounting based on the principle that leases are financings of the right to use an underlying asset. This statement increases the usefulness of 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. 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. To reduce the cost of implementation, this statement includes an exception for short-term leases, defined as a lease that, at the commencement of the lease term, has a maximum possible term under the lease contract of 12 months (or less), including any options to extend, regardless of their probability of being exercised. Lessees and lessors should recognize short-term lease payments as outflows of resources or inflows of resources, respectively, based on the payment provisions of the lease contract. The requirements of this statement are effective for reporting periods beginning after June 15,2021. -25- GASB Statement No.91, Conduit Debt Obligations 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. A conduit debt obligation is defined as a debt instrument having all of the following characteristics: • There are at least three parties involved: (1) an issuer, (2) a third party obligor, and (3) a debt holder or a debt trustee. • The issuer and the third party obligor are not within the same financial reporting entity. • The debt obligation is not a parity bond of the issuer, nor is it cross-collateralized with other debt of the issuer. • The third party obligor or its agent, not the issuer, ultimately receives the proceeds from the debt issuance. • The third party obligor, not the issuer, is primarily obligated for the payment of all amounts associated with the debt obligation(debt service payments). 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. 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. The requirements of this statement are effective for reporting periods beginning after December 15, 2021. Earlier application is encouraged. -26- GASB Statement No. 92, Omnibus 2020 The objectives of this statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing practice issues that have been identified during implementation and application of certain GASB Statements. This statement addresses a variety of topics and includes specific provisions about the following: • The effective date of Statement No. 87, Leases, and Implementation Guide No. 2019-3, Leases, for interim financial reports. • Reporting of intra-entity transfers of assets between a primary government employer and a component unit defined benefit pension plan or defined benefit other post-employment benefit (OPEB)plan. • The applicability of Statements No. 73, Accounting and Financial Reporting for Pensions and Related Assets That Are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68, as amended, and No. 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, as amended, to reporting assets accumulated for post-employment benefits. • The applicability of certain requirements of Statement No. 84, Fiduciary Activities, to post-employment benefit arrangements. • Measurement of liabilities (and assets, if any) related to asset retirement obligations in a government acquisition. • Reporting by public entity risk pools for amounts that are recoverable from reinsurers or excess insurers. • Reference to nonrecurring fair value measurements of assets or liabilities in authoritative literature. • Terminology used to refer to derivative instruments. The requirements of this statement are effective for fiscal years beginning after June 15, 2021. Earlier application is encouraged. GASB Statement No.96,Subscription-Based Information Technology Arrangements This statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments). This statement (1) defines a SBITA; (2) establishes that a SBITA results in a right-to-use subscription asset—an intangible asset—and a corresponding subscription liability; (3) provides the capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA; and (4) requires note disclosures regarding a SBITA. To the extent relevant, the standards for SBITAs are based on the standards established in Statement No. 87,Leases, as amended. An SBITA is defined as a contract that conveys control of the right to use another party's (an SBITA vendor's) information technology (IT) software, alone or in combination with tangible capital assets (the underlying IT assets), as specified in the contract for a period of time in an exchange or exchange-like transaction. Under this statement, a government generally should recognize a right-to-use subscription asset—an intangible asset—and a corresponding subscription liability. This statement provides an exception for short-term SBITAs with a maximum possible term under the SBITA contract of 12 months, including any options to extend, regardless of their probability of being exercised. Subscription payments for short-term SBITAs should be recognized as outflows of resources. This statement requires a government to disclose descriptive information about its SBITAs other than short-term SBITAs, such as the amount of the subscription asset, accumulated amortization, other payments not included in the measurement of a subscription liability, principal and interest requirements for the subscription liability, and other essential information. The requirements of this statement are effective for fiscal years beginning after June 15, 2022, and all reporting periods thereafter. -27- GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans—an Amendment of GASB Statement No. 14 and No. 84, and a Supersession of GASB Statement No. 32 The primary objectives of this statement are to (1) increase consistency and comparability related to the reporting of fiduciary component units in circumstances in which a potential component unit does not have a governing board and the primary government performs the duties that a governing board typically would perform; (2) mitigate costs associated with the reporting of certain defined contribution pension plans, defined contribution OPEB plans, and employee benefit plans other than pension plans or OPEB plans (other employee benefit plans) as fiduciary component units in fiduciary fund financial statements; and (3) enhance the relevance, consistency, and comparability of the accounting and financial reporting for Internal Revenue Code Section 457 deferred compensation plans (Section 457 plans) that meet the definition of a pension plan and for benefits provided through those plans. The requirements of this statement that (1) exempt primary governments that perform the duties that a government board typically performs from treating the absence of a governing board the same as the appointment of a voting majority of a governing board in determining whether they are financially accountable for defined contribution pension plans, defined contribution OPEB plans, or other employee benefit plans, and (2) limit the applicability of the financial burden criterion in paragraph 7 of Statement 84 to defined benefit pension plans and defined benefit OPEB plans that are administered through trusts that meet the criteria in paragraph 3 of Statement 67 or paragraph 3 of Statement 74, respectively,are effective immediately. The requirements of this statement that are related to the accounting and financial reporting for Section 457 plans are effective for fiscal years beginning after June 15,2021. For purposes of determining whether a primary government is financially accountable for a potential component unit,the requirements of this statement that provide that for all other arrangements, the absence of a governing board be treated the same as the appointment of a voting majority of a governing board if the primary government performs the duties that a governing board typically would perform, are effective for reporting periods beginning after June 15, 2021. Earlier application of those requirements is encouraged and permitted by requirement as specified within this statement. GASB Statement No.98, The Annual Comprehensive Financial Report This statement establishes the term annual comprehensive financial report and its acronym ACFR. That new term and acronym replace instances of comprehensive annual financial report and its acronym in generally accepted accounting principles for state and local governments. This statement was developed in response to concerns raised by stakeholders that the common pronunciation of the acronym for comprehensive annual financial report sounds like a profoundly objectionable racial slur. This statement's introduction of the new term is founded on a commitment to promoting inclusiveness. The requirements of this statement are effective for fiscal years ending after December 15, 2021. Earlier application is encouraged. -28- CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Special Purpose Audit Reports Year Ended December 31,2021 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Special Purpose Audit Reports Year Ended December 31,2021 Table of Contents Page Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards 1-2 Independent Auditor's Report on Minnesota Legal Compliance 3-4 Schedule of Findings and Responses 5 THIS PAGE INTENTIONALLY LEFT BLANK PRINCIPALS Thomas A.Karnowski,CPA Paul A.Radosevich,CPA William J.Lauer,CPA M KR P ■ James H.Eichten,CPA CERTIFIED PUBLIC Aaron J.Nielsen,CPA ACCOUNTANTS Victoria L.Holinka,CPA/CMA Jaclyn M.Huegel,CPA Kalen T.Karnowski,CPA INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the City Council and Management City of Apple Valley,Minnesota We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Apple Valley, Minnesota (the City) as of and for the year ended December 31, 2021, and the related notes to the financial statements,which collectively comprise the City's basic financial statements, and have issued our report thereon dated June 8,2022. REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING In planning and performing our audit of the financial statements,we considered the City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control. 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. 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. (continued) -1- Malloy, Montague, Karnowski, Radosevich & Co., P.A. 5353 Wayzata Boulevard • Suite 410 • Minneapolis, MN 55416 • Phone: 952-545-0424 • Fax: 952-545-0569 • www.mmkr.com REPORT ON COMPLIANCE AND OTHER MATTERS As part of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. PURPOSE OF THIS REPORT The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control and compliance. Accordingly, this report is not suitable for any other purpose. j4/616-7 P. A - Minneapolis, Minnesota June 8,2022 -2- PRINCIPALS Thomas A.Karnowski,CPA Paul A.Radosevich,CPA William J.Lauer,CPA M KR P ■ James H.Eichten,CPA CERTIFIED PUBLIC Aaron J.Nielsen,CPA ACCOUNTANTS Victoria L.Holinka,CPA/CMA Jaclyn M.Huegel,CPA Kalen T.Karnowski,CPA INDEPENDENT AUDITOR'S REPORT ON MINNESOTA LEGAL COMPLIANCE To the City Council and Management City of Apple Valley,Minnesota We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Apple Valley, Minnesota (the City) as of and for the year ended December 31, 2021, and the related notes to the financial statements,which collectively comprise the City's basic financial statements, and have issued our report thereon dated June 8,2022. MINNESOTA LEGAL COMPLIANCE In connection with our audit, we noted that the City failed to comply with provisions of the claims and disbursements of the Minnesota Legal Compliance Audit Guide for Cities, promulgated by the State Auditor pursuant to Minnesota Statutes § 6.65, insofar as they relate to accounting matters, as described in the Schedule of Findings and Responses as finding 2021-001. Also, in connection with our audit, nothing came to our attention that caused us to believe that the City failed to comply with the provisions of the contracting — bid laws, depositories of public funds and public investments, conflicts of interest, public indebtedness, miscellaneous provisions, and tax increment financing sections of the Minnesota Legal Compliance Audit Guide for Cities, 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. CITY'S RESPONSE TO FINDING Government Auditing Standards requires the auditor to perform limited procedures on the City's response to the legal compliance finding identified in our audit and described in the accompanying Schedule of Findings and Responses. The City's response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly,we express no opinion on it. (continued) -3- Malloy, Montague, Karnowski, Radosevich & Co., P.A. 5353 Wayzata Boulevard • Suite 410 • Minneapolis, MN 55416 • Phone: 952-545-0424 • Fax: 952-545-0569 • www.mmkr.com PURPOSE OF THIS REPORT The purpose of this report is solely to describe the scope of our testing of compliance and the results of that testing, and not to provide an opinion on compliance. Accordingly, this report is not suitable for any other purpose. '1art/ kr ea . P. 4 . Minneapolis,Minnesota June 8,2022 -4- CITY OF APPLE VALLEY Schedule of Findings and Responses Year Ended December 31,2021 A. FINANCIAL STATEMENT FINDINGS None. B. MINNESOTA LEGAL COMPLIANCE FINDINGS 2021-001 PAYMENT OF INVOICES Criteria—Minnesota Statutes § 471.425, Subd.2. Condition — Minnesota Statutes require local governments to pay each vendor obligation according to the terms of each contract or within 35 days after the receipt of the goods or services or the invoice for the goods or services. If such obligations are not paid within the appropriate time period, a city must pay interest on the unpaid obligations at the rate of 1.5 percent per month, or part of a month. For 2 of 25 disbursements selected for testing, the City of Apple Valley, Minnesota (the City) did not pay the obligation within the required time period, and did not pay interest on the unpaid obligation. Questioned Costs—Not applicable. Context—Two of twenty-five disbursements tested were not in compliance. Repeat Finding—This is a current year finding. Cause—This was an oversight by the City's management. Effect — The invoices were not paid within the 35-day period as required by Minnesota Statutes. Recommendation — We recommend that the City review procedures in place to ensure that all invoices are paid within statutory requirements. Management Response — The City's management will review payment schedules and processes to ensure invoices are paid within statutory timelines. -5- THIS PAGE INTENTIONALLY LEFT BLANK City of Apple Valley Popular Annual Financial e ... ••••• To The Community •••• II Apple Valley FOR THE YEAR ENDED DECEMBER 31, 2021 1 City of Apple Valley Dear Apple Valley Resident, We • General Fund activities • Capital Projects Funds 7100 147th Street West are pleased to present the City that provide for basic collect revenue from of Apple Valley's Popular operations of the i.e. special assessments state Apple Valley,MN 55124ill Annual Financial Report. This City, p p administration, building and county aids and allots 952-953-2500 report provides a summary of maintenance, police&fire, them toward construction the City's financial information street&park or major capital expenses. CityofAppleValley.org in a simplified, easy to read maintenance, recreation format. We trust this report • Proprietary Funds 4Elected Officials: gives you a better activity, community P Y understanding on city planning. operate as a public government and our financial enterprise which are paid 4 Clint Hooppaw condition. for by user fees, i.e. Information in this report water, sanitary sewer, il CITY COUNCIL: comes from Apple Valley's storm sewer, liquor stores, 141 John Bergman 2021 Annual Comprehensive ', `_s and Valleywood Golf Financial Report.The Annual ar il! O II Course. 4 Tom Goodwin p " I! 10 Comprehensive Financial • Internal Service Funds Ruth Grendahl Report was prepared in r ,w ..,2. AS I! account for the acquisition, Tom Melander conformity with Generally operation, and Accepted Accounting Principles (GAAP), audited byMMKR maintenance of 4 INSIDE THIS ISSUE: ), governmental facilities and and received an unmodified • Special Revenue Funds services,which are entirely Introduction 1 opinion, which is the best audit opinion possible. account for activities or predominately self- I Dividing up your 1 restricted to specific supported by user charges In order for Apple Valley to purposes like the City's to the governmental Tax Dollar manage the community Economic Development funds. finances smoothly, it divides Authority.4 Monthly Bill 2 various activities into several For a copy of the Annual • Debt Service Funds Comprehensive Financial different funds. Governmental Report, visit 4 Tax Cost 2 funds account for tax- track revenues and AppleValleyMN.gov or contact Comparison supported activities and expenses related to the Finance Department at: include: repayment of long-term 952 953 2540 General Fund 3 debt. 4 Special Revenue 4 Funds Dividing Up Your Property Tax Dollar Your tax dollar is divided up into several governmental 4 Long Term Debt 4 ,i, ,It eni"°� "`iy°''"""°' (1> 9 entities. Apple Valley collects "1 L I� " s-I!� 1 t,� approximately 33 cents of Internal Service 4 (!:1)4 "°"" i;- L1i1809i6c .r every tax dollar for City I2 12 l� services. The remaining \II Funds I:ri �- �% ©' = P(51 portions are divided among II Dakota County, the school Capital Funds 5 1: 1909i6 " ,.rt E. i 12. g-. 12 district, and other agencies. Enterprise Funds 5-6 _,., :,, ''oNM I 1 '_,0,:u •,, ,',A These tax rates are based 1 I I I on a residential home valued at$285,300. Dakota County City of Apple Valley School District Other Agencies .19C .33C .45C .03C CITY OF APPLE VALLEY POPULAR ANNUAL FINANCIAL REPORT PAGE 2 How Tax Dollars Buy City Services ► yaa y , �; w Y �'�j�'f1 -~ III ,^. Residents receive a variety of City services for an � � , = _ �" affordable price. The cost of City services in 2021 el- -,-- . for the owner of a single-family home in Apple Valley with an assessor's market value of$285,300 Police$26.50 Parks$15.01 Public Works$15.28 was$91.83 per month.The tax cost per month of °r�` F . $91.83 is the amount left requiring tax support i` f �,,� ;i o,u ,or li I. after allocating grants, program fees, lodging taxes _ _ -t L. ,,,, - ,worm t? I A!f €R4 and other non-property tax revenue to the -�;-. tea_ appropriate services. Street Fire$7.16 General Gov.$14.77 Reconstruction $9.30 Quarterly Cost of Utilities Based on an average usage of 25,000 gallons of water riti`, ir— \ and 16,000 gallons of sewer per quarter,the cost of '. \ TOTAL utilities for a home in Apple Valley was$172.11 in 2021.Apple Valley bills on a quarterly basis.Services $91.83 include water,sewer,storm water,and street lighting. Debt Service$2.99 Insurance$0.82 Monthly City Property Tax Cost Comparison \ Below is a 2021 comparison of monthly city property taxes paid on a median valued home with twelve similar sized com- munities in the metro area. Using the median home value in each community,we compared the property tax cost per month for each city. 2021 City Property Taxes per Household per Month Tax Rate Median Valued Home .—— _. Edina 27.893% $551,300 $131 Minnetonka 38.280% $390,000 $124 Eden Prairie 31.621% $415,800 $112 Brooklyn Park I47.765% $259,400 $101 Burnsville 144.346% $277,300 $98 Lakeville 34.427% $339,100 $95 Woodbury 32.395% $341,200 $92 Apple Valley 38.473% $285,300 $92 Maple Grove 31.863% $351,200 $92 Plymouth j 25.890% $407,000 $88 Eagan I36.081% $299,600 $87 Blaine 36.801% $232,900 $66 - 25 50 75 100 125 [%in bar is Final 2021 Tax Capacity Extension Rate) $in bar is the median valued home in that city Source:Hennepin,Dakota,and Washington Counties *Apple Valley's tax rate supports road reconstruction projects within the City without the need for special assessments. Other cities routinely levy special assessments against their property owners to support such costs. CITY OF APPLE VALLEY POPULAR ANNUAL FINANCIAL REPORT PAGE 3 2020 2021 General Fund Revenue Property Taxes $ 25,896,931 $ 27,227,192 The City's General Fund is the largest Governmental fund Special Assessments $ 9,020 $ 5,442 and also one of the most vital to the City's operation.The Licenses/Permits $ 1,090,784 $ 2,626,496 General Fund is the primary fund that accounts for Intergovernmental $ 5,037,676 $ 1,006,547 Charges for Services $ 2,125,215 $ 2,940,609 everyday general expenditures like street and park Other $ 2,236,375 $ 1,442,248 maintenance, police protection,and fire protection while at Total General Fund Revenues $ 36,396,001 $ 35,248,534 Special the same time supporting the annual street and utility Assessments Licensed infrastructure program. Like most funds,the General Fund $5,442 0.0% Permits Property I $2,626,496 relies on the inflow of cash, shown as revenues and 7.5°"0 subsequently the outflow listed as expenditures.The Taxes $27 227 192 77.2 primary revenue for the General Fund is property taxes. °I° Intergovernmental Intergovernmental revenues include state or county aids $1,006,547 2.9% and grants. For the year end of 2021,the City's revenue _.....jihiii Charges for total was$35,248,534 which was a $1,147,467(3.2%) net Services decrease from the previous year.This decrease is I $2,940,609 LOther 8.3°/° primarily in intergovernmental revenue (which decreased $1,442,248 $4,031,129), due to a federal grant received in 2020. 4.1% General Fund Expenditures The City's total General Fund expenditures for 2021 were$31,010,828 which was $1,340,383 (4.1%) under the final 2021 budget. Overall, General Fund expenditures increased $2,051,095 (7.1%) primarily in the parks and recreation area.The chart below highlights the amount funded to each of the City's functions. Parks and General 2020 2021 Recreation Government General Government $ 5,905,485 $ 5,945,008 $55783,177 $5,945,008 18.6% 19.2% Public Safety $ 13,822,867 $ 14,142,295 Public Works $ 4,826,893 $ 5,140,348 Parks and Recreation $ 4,404,488 $ 5,783,177 Public Total General Fund Expenditures 5 28,959.733 31,010;828 Works Public $5,140,348 Safety 16.6% $14,142,295 45.6% City Departments Administration:This department provides the overall direction for the City as determined by the City Council. It is responsible for maintaining City records, issuing licenses,administering Council policies,and overseeing election procedures. Finance:This department conducts the financial affairs of the City of Apple Valley in accordance with the Government Accounting Standards Board (GASB)and Generally Accepted Accounting Principals(GAAP). Planning&Community Development:This department is responsible for ensuring that laws,ordinances,and zoning codes are enforced. It is also responsible for Economic Development within the City. Public Works:This department is responsible for maintaining the City's infrastructure,vehicles,and buildings as well as civil and traffic engineering,inspections, natural resources,and the City cemetery. Parks&Recreation:This department is responsible for providing recreation activities in the City and maintain the City's parks and trails. Public Safety:This department is responsible for maintaining the peace and the protection of the community through diligent enforcement of laws and effective response to calls for service. CITY OF APPLE VALLEY POPULAR ANNUAL FINANCIAL REPORT PAGE 4 i. Special Revenue Funds Special Revenue Funds are used to • Cable TV—This fund accounts for • Lodging Tax—This fund account for general government the operating costs of the cable administers the resources from financial resources that are TV functions funded by cable the lodging tax process. RESTRICTED by law or contractual franchise fees. *Please note that Solid Waste Grant, agreement to specific purposes other • EDA Operations—This fund CARES Act 2020, and Police Forfeiture than debt service or major capital accounts for the operating are not recognized in this report, but projects.The City of Apple Valley has activities of the Apple Valley are included in the Annual the following Special Revenue Funds: Economic Development Authority. Comprehensive Financial Report. Long-Term Bonded Debt Apple Valley received a "AAA" rating • Average debt burden with quick Once again the City received the from Standard and Poor's and a "Aaa" principal amortization. Certificate of Achievement for rating from Moody's.These are the Excellence in Financial Reporting • Favorably located in the Twin highest possible ratings you can awarded by the Government Finance Cities metropolitan area. receive. A high bond rating translates Officers Association for the City's into lower future borrowing costs.This In 2021,the City issued new debt to Annual Comprehensive Financial rating is based on the City's: both cover capital improvement costs Report. and to refinance old debt.The • Moderately-sized tax base with Although the financial numbers in the increase from this new debt, offset by Annual Comprehensive Financial Report recent improvement in its paying down other debts, contributed valuation after a trend decline. come from an audited source,they are to the increase in total net bonded presented in this report in a condensed, • Sound financial position debt to$23,830,558 and net debt per unaudited, non-GAAP format. characterized by healthy reserves. capita to$423. Year 2017 2018 2019 2020 2021 Net Bonded Debt per capita General Obligation Bonds 14,191,734 13,158,026 12,049,318 10,879,095 15,919,031 $430 $423 G.O.Revenue Bonds 9,157,288 8,961,592 12,001,014 10,988,707 9,560,409 Special Assessment Bonds 608,554 493,843 374,132 249,420 124,710 $420 $405 Liquor Revenue Bonds 1,120,000 - - - - $410 $400 Total Bonded Debt 25,077,576 22,613,461 24,424,464 22,117,222 25,604,150 $400 Less:Funds on Hand (4,152,062) (2,318,259) (2,415,660) (609,326) (1,773,592) $390 $380 $382 Total Net Bonded Debt $20,925,514 $20,295,202 $22,008,804 $21,507,896 $23,830,558 $380 Net Bonded Debt per capita $400 $380 $405 $382 $423 $370 $360 Bond Rating(Moody's) Aaa Aaa Aaa Aaa Aaa $350 , Bond Rating(S&P) AAA AAA AAA AAA AAA 2017 2018 2019 2020 2021 Internal Service Funds Internal service funds are an Benefits/ Vehicle Totals for accounting procedure used to Dental Other Equipment Internal accumulate and allocate costs Insurance Insurance Replacement Service Funds internally among the City's various Operating Revenue 257,225 1,942,645 1,392,110 3,591,980 functions.The City maintains internal Operating Expenses 196,777 2,159,953 1,236,333 3,593,063 service funds for the following Net Position 293,609 (887,322) 8,185,933 7,592,220 services: J CITY OF APPLE VALLEY POPULAR ANNUAL FINANCIAL REPORT PAGE 5 Capital Projects Funds Road Improvement Fund:This fund accounts for street overlays and reconstruction projects per the City's Pavement Management Plan. The ending balance in this fund for 2021 was negative$1,510,390. Future Capital Projects Fund:This fund accumulates resources directly from the 1" ,. \ General Fund. City Council policy calls for amounts in the General Fund that exceed a J� w maximum level to be moved into the Future Capital Projects Fund. Funds are used to pay for any capital improvement costs needed in the future.The ending fund balance About this Report in this fund for 2021 was$17,395,786. The City of Apple Valley Non-Major Capital Projects Funds: The City has an additional 26, non-major capital reports financial year-end results in the Annual project funds that are used to account for various project-related costs.The net Comprehensive Financial ending fund balance in these funds for 2021 was$21,267,132. Please see the 2021 Report.The Popular Annual Comprehensive Financial Report for further detail. Annual Financial Report is an unaudited report that summarizes the most Enterprise Funds significant data from the 2021 Annual The Enterprise Funds account for the City's utilities (water, sewer, storm drainage, Comprehensive Financial and street lights), liquor stores,golf course, sports arena, and cemetery,which are Report,and is consistent all run like businesses in that they rely on fees and charges for revenue to cover with Generally Accepted expenditures. Accounting Principles.The report reflects the net tax cost by service Utilities: Water, Sewer, Storm Water, & Street Light expenditure,developed by crediting related revenues against appropriate These funds consist 2021 Enterprise Funds: Utilities expenditures and of utility services allocating local taxes V provided to the against the remaining $14,000,000 balance. community by the $12,000,000 City such as water& $10,000,000 For a complete review of the City's financial position sewer, storm $g 000 000 for 2021,consult the 2021 drainage, and street $6,000,000 Annual Comprehensive lighting. Revenues $4,000,000 Financial Report available from these funds go $2'000'000 on the City's website at to support $ Water and Sewer Storm Drainage Street Light or operations, from the Finance Revenue Expenses Department at maintenance, and 952-953-2540. improvements of the City's utilities. Water and Sewer Storm Drainage Street Light Revenues $12,866,220 $2,587,492 $590,897 Expenses $10,108,855 $2,209,062 $524,540 Quarterly Cost for Avg Home $142.41 $23.66 $6.04 CITY OF APPLE VALLEY POPULAR ANNUAL FINANCIAL REPORT PAGE 6 Municipal Liquor . - City Facts The City owns and operates three • Population: 56,374 municipal liquor stores. Profits from your --7. G. • Per Capita $43,514 purchases stay in the City of Apple Valley r ^} ; '�. to help aid in providing funding for — =- Personal Income — . 57 police,fire, and public works vehicles, _ • High School 94.9% maintaining and improving city parks Graduation Rate along with other General Fund services. • Unemployment 2.0% •iis� 2021 Rate •••• ••• Operating Revenue 11,128,773 Apple II Cost of Goods Sold 7,993,503 Valle Gross Profit Percentage 28.2% Amenities Liquor y Operating Expenses 1,887,723 Operating Income 1,247,547 Home of the MN Zoolia Giving back to the community 51 parks 80 miles of trails Valleywood Golf Course Valleywood Golf Course c. ri Sports Arena - . a -41y;:p 2021 - ` - Operating Revenue 1,579,236 Aquatic Center 5;.y -r:,;. -� ., . Cost of Goods Sold 163,664 Senior Center v _ Operating Expenses 1,322,276 Operating Income 93,296 Community Center .:= , P - - .4.Y 6- Valleywood Golf Course features an restaurant, and outdoor patio. History 18-hole, par 71 course along with a Valleywood was named MGA Member large banquet space, full scale bar, Club of the Year for 2015. In the general election of 1968,the residents voted to incorporate the Town The Sports Arena offers tennis lessons during of Lebanon as the Village Sports A of Apple Valley.A mayor por rena the summer and ice skating during the winter. and four councilmembers Hayes Park Arena offers ice time from mid- were elected and took June to mid-March and indoor turf time from office on January 1, 1969. '- mid March to mid June. On January 1, 1974, Apple Valley became a F Ihill,t 11104� *, ;sue .. ' 2021 statuiiiitory city. • k. ,c Operating Revenue 642,781 Cost of Goods Sold - Operating Expenses 956,673 Operating Loss (313,892) G[) Government Finance Officers Association Award for Outstanding Achievement in Popular Annual Financial Reporting Presented to City of Apple Valley Minnesota For its Annual Financial Report for the Fiscal Year Ended December 31, 2020 aiL44144.. P, y 7/14/2022 CITY OF APPLE VALLEY AUDIT REPORT YEAR ENDED DECEMBER 31, 2021 James H. Eichten, CPA I'NT IFI BD PUBLIC RmnsenC: r VVNTANT$ BCCo.,PA. L212AUDITOR'S ROLE CERTIFIED PUBLIC: ACCOUNTANT F Opinion on Financial Statements Financial statements are fairly presented in accordance with accounting principles generally accepted in the United States of America Testing of Internal Controls and Compliance - Internal controls over financial reporting •Compliance with laws and regulations related to financial reporting 1 7/14/2022 M KR AUDITOR'S ROLE CERTIFIED PUBLIC ACCOUNTANTS Minnesota Legal Compliance Audit Compliance with Minnesota State Laws and Regulations Single Audit of Federal Awards Not required for calendar 2021 L212AUDIT OPINIONS AND FINDINGS CERTIFIED PUBLIC. ACCOUNTANTS Financial Report Unmodified or Clean Opinion Internal Controls Over Financial Reporting No Findings Minnesota Legal Compliance Audit Payment of Invoices 2 7/14/2022 M KR REVENUE PER CAPITA CERTIFIED PUBLIC ACCOUNTANTS Governmental Funds Revenue per Capita With State-Wide Averages by Population Class State-Wide City of Apple Valley Year December 31,2019 December 31,2020 2019 2020 2021 Population 20,000-100,000 20,000-100,000 54,400 56,374 56,374 Property taxes $ 512 $ 537 $ 482 $ 485 $ 504 Tax increments 44 44 16 19 20 Franchise and other taxes 50 46 27 26 25 Special assessments 53 54 23 64 64 Licenses and permits 51 46 29 19 47 Intergovernmental revenues 201 273 149 160 37 Charges for services 115 91 52 38 52 Other 79 69 82 79 24 Total revenue $ 1,105 $ 1,160 $ 860 $ 890 $ 773 I KR EXPENDITURES PER CAPITA CERTIFIED PUBLIC ACCOUNTANTS -IMIF Governmental Funds Expenditures per Capita With State-Wide Averages by Population Class State-Wide City of Apple Valley Year December 31,2019 December 31,2020 2019 2020 2021 Population 20,000-100,000 20,000-100,000 54,400 56,374 56,374 Current General government $ 107 $ 118 $ 127 $ 131 $ 128 Public safety 306 320 244 245 251 Street maintenance 119 112 92 86 95 Parks and recreation 106 95 108 79 110 All other 97 104 Total current 735 749 571 541 584 Capital outlay and construction 355 331 234 237 158 Debt service Principal 88 91 22 22 18 Interest and fiscal 28 33 6 5 7 Total debt service 116 124 28 27 25 Total expenditures $ 1,206 $ 1,204 $ 833 $ 805 $ 767 3 7/14/2022 tamlia GOVERNMENTAL FUNDS CERTIFIUBLIC ACCOUNTANTS Governmental Funds Change in Fund Balance Fund Balance as of December 31, 2020 2021 Change Fund balances of governmental funds Total by classification Nonspendable $ 93,991 $ 267,439 $ 173,448 Restricted 15,202,775 20,958,860 5,756,085 Committed 509,600 731,900 222,300 Assigned 33,110,641 34,161,614 1,050,973 Unassigned 14,961,340 16,619,459 1,658,119 Total governmental funds $ 63,878,347 $ 72,739,272 $ 8,861 925 Total by fund General $ 19,187,963 $ 19,886,420 $ 698,457 Closed Bond Issues 11,019,181 10,811,270 (207,911) Road Improvements (2,389,744) (1,510,390) 879,354 Construction Projects (765,534) (521,639) 243,895 Future Capital Projects 17,184,715 17,395,786 211,071 Nonmajor 19,641,766 26,677,825 7,036,059 Total governmental funds $ 63,878,347 $ 72,739,272 $ 8,860,925 L126114 CERTIFIED GENERAL FUND FINANCIAL POSITION ACCOUNTANTS 71 General Fund Financial Position Year Ended December 31, $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15 000000 — filit I $1 - - $ 2017 2018 2019 2020 2021 O Fund Balance $17,336,413 $17,640,331 $18,046,107 $19,187,963 $19,886,420 Cash Balance $15,908,162 $16,206,366 $17,098,321 $18,017,356 $18,794,098 —Expenditures $27,274,374 $28,699,846 $29,553,363 $28,959,733 $31,010,828 4 7/14/2022 M KR ENTERPRISE FUNDS CERTIFIED PUBLIC ACCOUNTANTS Enterprise Funds Change in Financial Position Net Position as of December 31, 2020 2021 Change Net position of enterprise funds Total by classification Net investment in capital assets $ 108,787,122 $ 110,408,545 $ 1,621,423 Unrestricted 12,401,609 15,436,852 3,035,243 Total enterprise funds $ 121,188,731 $ 125,845,397 $ 4,656,666 Total by fund Municipal Liquor $ 7,336,096 $ 6,885,408 $ (450,688) Municipal Golf Course (213,846) 5,190 219,036 Sports Arena 2,113,479 1,955,830 (157,649) Water and Sewer 75,066,348 78,563,866 3,497,518 Storm Drainage 34,144,336 35,125,395 981,059 Street Light Utility 354,091 420,448 66,357 Cemetery 2,388,227 2,889,260 501,033 Total enterprise funds $ 121,188,731 $ 125,845,397 $ 4,656,666 MMKR MUNICIPAL LIQUOR FUND CERTIFIED PUBLIC ACCOUNTANTS Municipal Liquor Fund Year Ended December 31, $12,000,000 $11,000,000 $10,000,000 $9,000,000 — $8,000,000 $7,000,000 — $6,000,000 — $5,000,000 — $4,000,000 $3,000,000 — $2,000,000 — $1,000,000 — 2017 2018 2019 2020 I 2021 =Sales $9,183,272 $9,445,281 $9,886,580 $10,878,589 $11,128,773 Cost of Sales $6,473,275 $6,568,030 $6,935,517 $7,726,224 $7,993,503 Operating Expenses(Excluding $1,609,959 $1,624,533 $1,550,651 $1,656,776 $1,736,162 Depreciation) —Operating Income(Excluding $1,100,038 $1,252,718 $1,400,412 $1,495,589 $1,399,108 Depreciation) 5 7/14/2022 M KR MUNICIPAL GOLF COURSE FUND CERTIFIED PUBLIC ACCOUNTANTS Municipal Golf Course Fund Year Ended December 31, $1,600,000 $1,400,000 $1,200,000 $1,000,000 — $800,000 — $600,000 tt— /t1 Mil $400,000 — $200,000 — NW $(200,000) — $(400,000) 2017 2018 2019 2020 2021 =Operating Revenue $1,173,102 $862,834 $898,126 $1,136,944 $1,579,236 - Operating Expenses $1,206,920 $950,456 $908,222 $868,316 $1,133,313 (Excluding Depreciation) -Cost of Goods Sold $188,557 $75,112 $75,369 $79,929 $163,664 Depreciation $183,693 $192,783 $211,793 $213,566 $188,963 Operating Income(Loss) $(222,375) $(162,734) $(85,465) $188,699 $282,259 (Excluding Depreciation) MMKR WATER AND SEWER FUND CERTIFIED PUBLIC ACCOUNTANTS Water and Sewer Fund Year Ended December 31, $14,000,000 $12,000,000 $10,000,000 $8,000,000$6,000,000 — $4,000,000 $2,000,000 — 2017 2018 2019 2020 ' 2021 Operating Revenue $9,910,773 $10,352,835 $10,577,669 $11,402,252 $12,795,642 Operating Expenses(Excluding $7,016,546 $6,682,832 $7,075,065 $7,137,600 $7,071,089 Depreciation) Depreciation $2,768,547 $2,357,710 $2,426,053 $2,647,713 $2,787,957 —Operating Income(Excluding $2,894,227 $3,670,003 $3,502,604 $4,264,652 $5,724,553 Depreciation) 6 7/14/2022 M KR CERTIFIED PUBLIC SUMMARY ACCOUNTANTS •Clean Opinion on Financial Statements " One Finding Reported ' Certificate of Achievement in Financial Reporting Overall Improving Financial Condition in City's General and Governmental Funds Overall Improvement in Enterprise Fund's Financial Results Continued Ongoing Assessment of Financial Projections and Results Including General, Other Operational, and Enterprise Fund Activities 7 • ITEM: 3. ..... :�. Apple COUNCIL MEETING DATE: July 14, 2022 Valley SECTION: Informal Agenda Item Description: Present Findings of TH 77 Congestion Mitigation Study (20 min.) Staff Contact: Department/ Division: Matt Saam, Public Works Director Public Works Department ACTION REQUESTED: N/A SUMMARY: MnDOT and their consultant from Alliant Engineering has recently finished up work on their Congestion Mitigation Study for TH 77 (Cedar Ave.) from Apple Valley north to 494. Representatives from both MnDOT (Bryant Ficek) and Alliant (Tim Burkhardt) will be at the July 14th Informal Meeting to present the findings from the Study. There will be an opportunity for the Council to ask questions at the end of the presentation. BACKGROUND: N/A BUDGET IMPACT: N/A ATTACHMENTS: Presentation tMINNESOTA .1111 HwyCongestion77 StudyUpdate Apple Valley City Council Apple Valley Municipal Center July 14, 2022 mDEPARTMENT OF TRANSPORTATION mndot.gov/metro/projects/hwy77applevalley-richfield Agenda • Study Overview ➢ Identified needs ➢Alternatives ➢ Performance and cost ➢ Conclusions • Next Steps and Discussion 7/6/2022 mndot.gov/metro/projects/hwy77applevalley-richfield 2 Study Overview ( 2020-2022 . N RI[WIELD Hwy 77 —vro{anaroa Why this study? AmHkan Rhd Vr' Lndau AM El • MnDOT pavement project in 2026 I6th Sr r: • $44M (138th St to MN River Bridge) • Continued local agency interest • Follow-up to 2010 and 2014 studies °� t-~ El What was new? El " EI • Improved traffic data c.f. • Targeted equity outreach j~ • Followed pre-environmental process to. • Explored partial corridor options „ $t 7/6/2022 mndot.gov/metro/projects/hwy77applevalley-richfield 3 Study Overview ( 2020-2022 Hwy 77 Needs and Deficiencies • Vehicle Mobility > Recurring congestion in both directions; increasing in the future ➢ Poor reliability - trips require 50% buffer on average compared to expected travel time (common for metro freeways) ➢ Study uses pre-COVID traffic numbers • Transit ➢ Some issues with reliability and delay, especially northbound AM peak > Local interest in improved transit access and service near Palomino drive 7/6/2022 mndot.gov/metro/projects/hwy77applevalley-richfield 4 Study Overview ( 2020-2022 Hwy 77 Needs and Deficiencies (continued) • Safety > Several locations have elevated crash rates but none are at critical (action) level • Bridges ➢ Some bridges are approaching the end of their service life • Pedestrian and Bicycle Crossings ➢ Most bridges have facilities, but some could be improved for safety, convenience, comfort 7/6/2022 mndot.gov/metro/projects/hwy77applevalley-richfield 5 COVI D Traffic Impacts Metro Freeways and Highways (as of 2021) 2018-2019 2020 2021 % of Miles Congested 24.4% 1.4% 5.8% Daily Traffic Volumes 100% 50-85% 95% Hwy 77 2018-2019 2020 2021 Daily Traffic Volumes 100% 55-80% 85% Peak Hour Traffic Volumes AM (NB at MN River) 1 100% .. 70% 85% 1 PM (SB at MN River) 100% 75% 90% 7/6/2022 mndot.gov/metro/projects/hwy77applevalley-richfield 6 Alternatives Considered Full Corridor 1. General Purpose Light 2. General Purpose Add Lane 3. High-Occupancy Toll (HOT) Lane Add Lane (EZ-PASS) Partial Corridor ("Spot" Improvements) A. General Purpose Ultra Light B. Four Lanes on MN River Bridge C. Two Lanes EB 1-494 to SB Hwy 77 7/6/2022 mndot.gov/metro/projects/hwy77applevalley-richfield 7 0000 - Full Corridor Alternatives eeen New GP Lane Mann New HOT Lane 1. General Purpose Light Fills 3rd lane gap areas • Adds third NB lane between McAndrews Killebrew 138th Palomino 3'E` Old lid Diffley CR 13 MN River Old Shakopee 1-494 138th and Diffley where there v I I 1 i 1 L I I<1<1a<1<1<1 o = < << < < < < < < < < « « < < < < < < < << < < < < < < <<« « « < << < « « < o are only two lanes today 3. a n Q- > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > >,> > > > > > > > > > > > > > > °rr° < >I I I I I » ° » » » » » » » » » » >> _ 2. General Purpose Add Lane Provides additional lane (full corridor) • Provides additional lane for full McAndrews Killebrew 138th Palomino 35E Cliff Rd Diffley CR 13 MN River Old Shakopee 1-494 corridor a <I<I<I<1< <I<1<1<1<1< <1<I<1< 1<l<1<[<I< <I<I<1<1<I< <1<I< < < < < < < o, a < < < < < < p > 3 a a > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > 1 < > » » > >> > >> > > » » > > >> > I > > > > ; > > >> >> > > >> » > »I>I>1>[>1>I>I>I>I>I>I> 3. HOT Lane Add Lane Provides additional lane (full corridor: E-ZPASS lane) • Provides additional lane for full McAndrews 138th Palomino 35E Cliff Rd Diffley CR11 p:iN', v 1-494 corridor, which would function <1<1<.<1<[dg l<I<I<1<I< <1<I<I<I<I«1<1<, as E-ZPass lane during rush « « « « « « « « « « « « « « « ' « < < < < < « « < < < � hour D. » » » » » » » » » » » » » » » » » > > > > > > > > > > > >o » » » » » » » » » > > > > > > > >> >> >> >> > > > >> > > >1>I>1>1>1»1>1>1>1>I> 7/6/2022 mndot.gov/metro/projects/hwy77applevalley-richfield 8 Key Partial Corridor Alternatives 0... New GP Lane A. General Purpose Ultra Light Fill 3rd lane gap at south end (138th to McAndrews) • Adds 3rd lane northbound from McAndrews Killebrew 138th Palomino 35E Cliff Rd Diffley CR 13 MN River Old Shakopee 1-494 138th to McAndrews only 11 I I I 1 1 1 I l o < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < 0 Q > > >> > » » > > » » > > » » > > >> > > > > » > >> > > >> > > > > » > » 5 < > > » > _ I I 1 1 1 ° B. Four Lanes Over MN River Relieves bottleneck at MN River Bridge • Restripes MN River Bridge to 138th McAndrews Palomino 35E Cliff Rd Diffley CR13 tiN1;i. : Old ShakopKileeebrew allow four lanes v I 1 I« < < < < « « «! I I <ca— < << < < < < << < < < < « « « < << < < < < << 0 • Does not widen bridge but cu >> > >> > >> > >> > > > >> > > >> > > > > >> > >> > > » » > > >> > > > requires drainage and other < > > > > > > > > > > > > I ° improvements C. Two Lanes EB 1-494 to SB 77 Relieves bottleneck from EB 1494 to SB Hwy 77 • K AddsMcAndrews capacity to connection 138th palomino 35E Cliff Rd Diffley CR13 MN River old Shakopeeillebrew 494 from EB 1-494 to SB Hwy 77 v I I I I I I I I<1<1<I<I<I<I o < < < < < < < < << < < < << < << < < < << < < << < < < << < < < < << < < << < < < << 0 3 v a » » > >> > > > >> > >> > >> > >> > > > > >> > >> »,>> > > » >> > > » > > > o < D 7/6/2022 mndot.gov/metro/projects/hwy77applevalley-richfield 9 Planning Level Cost Estimates : Methodology Includes • Total Project Cost Estimate (TPCE) — not just construction cost • Assumes extensive noise walls to meet federal requirements • Inflation to 2026 A101 • Contingency percentage Does not include • 2026 pavement project ($44M) 7/6/2022 mndot.gov/metro/projects/hwy77applevalley-richfield 10 MobilityEvaluation ResultsSummary Full Corridor Options I Partial Corridor Options (results do not include latent demand) 1. 2. 3. A. B. C. Criteria Measurement GP Light GP Add HOT Lane GP Ultra 4-Lane Two Lanes B+C Lane Add Lane Light River EB 494 to Combined Bridge SB 77 Freeway Level of Peak Period Service Performance Person Throughput Persons/hourIT Person Travel Time Person Travel Time Savings Travel Time Unreliability vs. Reliability average Transit Daily Travel Minutes f Time Savings Transit Throughput Daily Transit Riders Total Project Cost $ Millions $106 $164 $179 $45 $34 $23 $57 Estimate(TPCE) Worst Best 7/6/2022 (Compared to No Build) 1]. Palomino Transit Study Task Studied Potential Future Station Near Palomino Dr. • Palomino area includes transit dependent populations and local desire for improved service • Red Line does not stop here • -. __ Potential Concepts s--, - —.� • Developed with input from MVTA, _ - Metro Transit, Dakota County, Apple ! 1 - .- Valley, MnDOT I«Kt)I t I • Station on Palomino just east of Hwy 77 appears feasible (example concept only) • No funding or plans by Metro Transit or MVTA at this time 7/6/2022 mndot.gov/metro/projects/hwy77applevalley-richfield 12 Study Conclusions Needs • Traffic analysis shows congestion and lack of reliability on portions of the corridor • Traffic volumes on Hwy 77 have not come back as much as on other metro highways (COVID) Alternatives • Full lane addition reduces congestion but cost is high (>$100M) • Partial corridor options provide moderate benefit at less cost 7/6/2022 mndot.gov/metro/projects/hwy77applevalley-richfield 13 Additional Observations Funding • 2026 pavement project is funded ($44M) • MnDOT has not identified funding for mobility improvements on Hwy 77 • Funding for mobility improvements are not part of 2040 TPP increased revenue scenario Other Considerations hdpii • Sustainable Transportation Advisory Council recommends MnDOT limit expansion and implement Vehicle Miles Traveled reduction strategies 7/6/2022 mndot.gov/metro/projects/hwy77applevalley-richfield 14 Next Steps Traffic Monitoring • Post-pandemic traffic patterns Dakota County to Consider • Interest in advancing an alternative into preliminary design while funding is pursued? Timing (if an alternative is pursued) • As stand-alone project • In conjunction with 2026 pavement project 7/6/2022 mndot.gov/metro/projects/hwy77applevalley-richfield 15 DEPARTMENT OF TRANSPORTATION Thank You Tim Burkhardt, Alliant Engineering tburkhardt@alliant-inc.com 612-767-9313 Ryan Wilson, MnDOT South Area Manager ryan.wilson@state.mn.us 651-775-4216 7/6/2022 mndot.gov/metro/projects/hwy77applevalley-richfield 16 • ITEM: 4. ..... :�. Apple COUNCIL MEETING DATE: July 14, 2022 Valley SECTION: Informal Agenda Item Description: Discuss Proposed Hardship Grant Program for Replacement of Dead Sod Areas Related to 2018-2020 Street and Utility Improvement Projects (20 min.) Staff Contact: Department/ Division: Matt Saam, Public Works Director Public Works Department ACTION REQUESTED: Provide direction to staff on the grant proposal. SUMMARY: At the last Informal Council meeting where staff presented background information on the dead sod areas related to the 2018-2020 Street & Utility Projects along with cost options to replace the sod, we ran short on time and no clear Council consensus emerged at that meeting. In response to the comments received from the Council, and continued voiced concerns from affected residents, staff has developed an alternate proposal to replace the sod which includes a Hardship Grant based on the severe drought that occurred last year which ultimately killed off most of the young sod areas. Staff will provide details on the proposed Hardship Grant at the July 14, 2022, Informal Council Meeting. BACKGROUND: N/A BUDGET IMPACT: N/A ATTACHMENTS: Presentation PROPOSED HARDSHIP GRANT DISCUSSION City Council Informal Meeting — July 14, 2022 '•;•;•;•' Matt Saam, Public Works Director AppValley Brandon Anderson, City Engineer •••• ••••• •••• ••• PROPOSED HARDSHIP GRANT DISCUSSION ' ,��11e, Discussion Topics • Brief Review of Issue • Concerns From Last Meeting • Grant Proposal • Public Purpose • Additional Options • Next Steps ••.:.•  ••• REVIEW OF ISSUE i pple Valle - --........--.-....for - �.a„....•..r`c'T7•rs4�F, �-- -�M— r�.f�_711r��.a_._ 7 _ - - - ':' 1'SO1fi.5t:!^�� - - `ah�-- - --2018-2020 Street and . . _ . . �. • _ `., - � ,. i. - . • r� l� r tom '-< .sr I 'ID -1 '�.. _ Utilit Areas with �� . .� t ` _ =t ,�, .. , . • j- Y • a6:�r3ai' 11. O F c , . dead sod r s � �. ., ! '",� i -- ->Ramsde'lli©r--T `'-,. I "'• t. • Approx. 57/301 a „a r , ,. z x.`t ,a4,' .' - �� 3 '" ,. - i ‹; Pt lid+ lots (±20%) f• rY' y '- • Sod died following ,J - 9 ::� w 45-daywarrantyw. : 4� _ period 7i, =_ • 2021 Drought was M�, . -� .:�� t�{ �1 ..I. 'L' ' ' _ : T' Nnuu,ev 4 v fatal for non- : - � . Sri r i�k ,� - � � } '-,., -: . r'h s t., i. q, '' ? % ►1! t ;ems I x watered sod ,f_ ,r. �: , ^ � ,.I •••• ••••• •••• ••• REVIEW OF ISSUE ' ,��iie, Concerns from Last Meeting • Additional cost to City for 2nd restoration project ($175k-$350k) • Repeat of current issue if City project again • Precedent setting if City project again .... ••..• ••• PROPOSAL - DROUGHT HARDSHIP GRANT i pple Valle A • Available to any property with dead sod within the 2018-2020 Project areas4 �. Y J - - • ' ! q n i } gyt0. ,,, _ - grant for -s` {f. k-, , Y, • 50% cost u p to a max ofI.F b " 'L $1500/lot P -114: 1 • Material cost for �� seed/sod, top soil, mulch ka • Hired labor cost -4411110 - . ...,„ a � r .a, Vi:./ S% tt ' M., . -s .... ••..• PR ' ' ' A ' RO U G HT HARDSHIP GRANT ••• i pple ValleA `�Additional Grant Parameters.. s.. • Simple application for K r. property owners • Require receipts showing _ iii total cost incurred by ''ar — - ke owners -- - ..-- -' _ �__ z �..� • Staff will inspect property before/after work • City staff will dispose of . y •. .lam.. old sod J • Est. cost $85,500 •••• ••••• •••• ••• PROPOSAL - DROUGHT HARDSHIP GRANT ' ,��11e, Public Purpose 1. Public Right-of-Way Restoration — the grant would assist with restoration of the boulevard area within the public right-of-way 2. Preventing Erosion — entities regulated by an MS4 permit must adopt best management practices (BMPs) to control erosion/sediment. Ground cover, such as sod or established seed, minimizes exposed bare dirt areas and is an excellent BMP. The grant would support this effort. 3. Prevent Weed Growth — preventing weed growth is a requirement of City Code 94.36. The grant supports this by assisting with restoration of the boulevard area, thereby preventing weed growth . •••• ••••• •••• ••• ADDITIONAL OPTIONS ' ,��11e, Do Nothing — this reinforces the notion that the City has no legal responsibility to correct the dead sod as it occurred outside of the warranty period Variation of Grant — could offer a similar grant with different parameters. For example, change the reimbursement % or the maximum grant amount. ln ppValle A • Grant recommendation is on the regular agenda • Provide feedback/direction to staff on the grant proposal - e e _. ..... , .. r4,, - i, 10 iiç 30r _. I A. •-� -"- 4--; °� �� :.. .�^ .a} _ �•- v � / ', ,u..�'t. •••• ••••• ....... PROPOSED HARDSHIP GRANT DISCUSSION A „��11ej QUESTIONS? • ITEM: 4.A. ..... :�. Apple COUNCIL MEETING DATE: July 14, 2022 Valley SECTION: Consent Agenda Description: Approve Minutes of June 16, 2022, Special Meeting Staff Contact: Department/ Division: Pamela J. Gackstetter, City Clerk City Clerk's Office ACTION REQUESTED: Approve the minutes of the special meeting of June 16, 2022. SUMMARY: The minutes from the last special City Council meeting are attached for your review and approval. BACKGROUND: State statute requires the creation and preservation of meeting minutes which document the official actions and proceedings of public governing bodies. BUDGET IMPACT: N/A ATTACHMENTS: Minutes CITY OF APPLE VALLEY Dakota County, Minnesota June 16, 2022 Minutes of the special meeting of the City Council of Apple Valley, Dakota County, Minnesota, held June 16, 2022, at 7:00 o'clock p.m. PRESENT: Mayor Hooppaw; Councilmembers Bergman, Goodwin, Grendahl, and Melander. ABSENT: None. City staff members present were: City Administrator Lawell, City Clerk Gackstetter, City Attorney Dougherty, City Engineer Anderson, Parks and Recreation Director Carlson, Police Captain Dahlstrom, Police Chief Francis, Human Resources Manager Haas, Finance Director Hedberg, Community Development Director Nordquist, Fire Chief Russell, and Public Works Director Saam. Mayor Hooppaw called the meeting to order at 7:00 p.m. Everyone took part in the Pledge of Allegiance to the flag. APPROVAL OF AGENDA MOTION: of Bergman, seconded by Grendahl, approving the agenda for tonight's meeting, as presented. Ayes - 5 -Nays - 0. AUDIENCE Mayor Hooppaw asked if anyone was present to address the Council, at this time, on any item not on this meeting's agenda. No one requested to speak. CONSENT AGENDA Mayor Hooppaw asked if the Council or anyone in the audience wished to pull any item from the consent agenda. There were no requests. MOTION: of Goodwin, seconded by Melander, approving all items on the consent agenda with no exceptions. Ayes - 5 -Nays - 0. CONSENT AGENDA ITEMS MOTION: of Goodwin, seconded by Melander, approving the minutes of the regular meeting of May 26, 2022, as written. Ayes - 4 -Nays - 0 - Abstain - 1 (Melander). MOTION: of Goodwin, seconded by Melander, adopting Resolution No. 2022-88 accepting, with thanks, the donation of an all-expense paid trip valued at$2,450.11 to the 2022 International Institute of Municipal Clerks (IIMC)Annual Conference May 22-26, 2022, from Municipal Clerks and Finance Officers Association of CITY OF APPLE VALLEY Dakota County, Minnesota June 16, 2022 Page 2 Minnesota(MCFOA) for use by City employee, Deputy City Clerk Stephanie Marschall. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, approving issuance of a Temporary Event License in connection with a community festival to AV Hospitality SBC for use on Julyl, 2022, outdoors at 14521 Granada Avenue. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, authorizing an event permit for Rascals Bar and Grill including right-of-way obstruction on 147th Street W., on July 4, 2022, as described in the Planning and Economic Development Specialist's memo. Ayes - 5 -Nays - O. MOTION: of Goodwin, seconded by Melander, adopting Resolution No. 2022-89 establishing parking restrictions and road closures for Freedom Days celebration events. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, declaring Fire Department vehicles and vehicle equipment as surplus; and authorizing disposal of the surplus vehicles and vehicle equipment by an online public sale with Lust Auction Services, LLC, to be held July 5, 2022, through July 18, 2022, as described in the Fire Chief's memo. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, receiving the Apple Valley Firefighter's Relief Association certification of 2023 financial requirements, as attached to the Fire Chief's memo. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, adopting Resolution No. 2022-90 appointing individuals listed in the resolution to serve as judges and/or election officials for the Primary Election to be held on August 9, 2022, in the City. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, adopting Resolution No. 2022-91 adopting 2022 performance measures and approving participation in the Performance Measurement Program. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, approving the release of financial guarantees for Apple Valley East Commercial 2nd Addition, and the reduction of financial guarantees for Orchard Place 3rd Addition from $678,875.00 to $101,250.00, and Orchard Place 2nd Addition from$355,315.00 to $158,312.00, as listed in the Community Development Department Assistant's memo. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, adopting Resolution No. 2022-92 approving the final plat and Development Agreement for Lakeside of Diamond Path, subject to final review and approval by the City Administrator and City Attorney, and authorizing the Mayor and City Clerk to sign the same. Ayes - 5 -Nays - 0. CITY OF APPLE VALLEY Dakota County, Minnesota June 16, 2022 Page 3 MOTION: of Goodwin, seconded by Melander, adopting Resolution No. 2022-93 approving the final plat for Karamella of Apple Valley Industrial Addition, and authorizing the Mayor and City Clerk to sign the same. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, approving the agreement for Private Installation of Improvements with Opus Development Company, LLC, related to Project 2022-115,Apple Valley Industrial, and authoring the Mayor and City Clerk to sign the same. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, approving the Stormwater Pond and Infiltration Basin Construction and Maintenance Agreement., with Opus Development Company, LLC, for Lot 1, Block 1, Karamella of Apple Valley Industrial Addition, and authorizing the Mayor and City Clerk to sign the same. Ayes - 5 -Nays - O. MOTION: of Goodwin, seconded by Melander, approving the agreement for Private Installation of Improvements with Gulbrandson Real Estate, LLLP, related to Project 2022-146, Apple Valley Lincoln 151st Street Improvement, and authoring the Mayor and City Clerk to sign the same. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, approving the Design Agreement with LB Apple Valley, LLC, for design services relating to Project 2022-147, LB at Orchard Place Utility Improvements, and authorizing the Mayor and City Clerk to sign the same. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, approving the Lease Agreement with Scott- Carver-Dakota CAP Agency, Inc., for use of Johnny Cake Activity Center meeting room space on July 1, 2022,until June 30, 2023, as attached to the Parks and Recreation Director's memo, and authorizing the Mayor and City Clerk to sign the same. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, accepting Municipal Center West Parking Lot Fence and Gates as complete and authorizing final payment on the agreement with Midwest Fence and Manufacturing, in the amount of$38,120.00. Ayes - 5 - Nays - 0. MOTION: of Goodwin, seconded by Melander, accepting Municipal Center Access Control Panel Replacement as complete and authorizing final payment on the agreement with Pro-Tec Design, Inc., in the amount of$64,455.51. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, accepting Project 2022-109, 2022 Ash Tree Replacements, as complete and authorizing final payment on the agreement with Hoffman &McNamara, in the amount of$27,999.00. Ayes - 5 -Nays - 0. CITY OF APPLE VALLEY Dakota County, Minnesota June 16, 2022 Page 4 MOTION: of Goodwin, seconded by Melander, approving 2022-2023 Labor Agreement with LELS Local No. 243, as attached to the Human Resource Managers memo, and authorizing execution of the necessary documents. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, approving the memorandum of Agreement with LELS Local No. 243, establishing the 2021 City maximum monthly contribution toward employee group health benefits, as attached to the Human Resource Managers memo, and authorizing execution of the necessary documents. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, approving the personnel actions as listed in the Personnel Report dated June 16, 2022. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, to pay the claims and bills, check registers dated May 18, 2022, in the amount of$946,317.27; May 25, 2022, in the amount of$1,022,814.78; and June 1, 2022, in the amount of$863,500.51. Ayes - 5 - Nays - O. END OF CONSENT AGENDA "PAT SCHESSO DAY"PROCLAMATION Mr. Carlson introduced this item and then read the proclamation proclaiming July 1, 2022, as "Pat Schesso Day". MOTION: of Grendahl, seconded by Bergman, proclaiming July 1, 2022, as "Pat Schesso Day" in recognition of her service as chair of the Freedom Days Committee. Ayes - 5 -Nays - O. Ms. Schesso thanked the City Council, staff, citizens, and businesses for all their support over the years. She said she did not do it alone and had the help of many volunteers who make this one of the best parades in the state. Mayor Hooppaw presented Ms. Schesso with the proclamation and the City Council thanked her for her work making Apple Valley Freedom Days a fun event. 2022 APPLE VALLEY FREEDOM DAYS Ms. Schesso reviewed the various activities planned for the 56th Annual Apple Valley 4th of July Freedom Days Celebration, which begins on June 30 and concludes on July 4. The parade begins at 1:00 p.m. on July 4 and the fireworks will begin at 10:00 p.m. that evening. Everyone is invited to enjoy the fun and participate in the various events. CITY OF APPLE VALLEY Dakota County, Minnesota June 16, 2022 Page 5 MOTION: of Grendahl, seconded by Goodwin, accepting the Apple Valley Freedom Days celebration and community festival schedule of events and authorizing placement of signs on public property. Ayes - 5 -Nays - 0. COMMUNICATIONS Mr. Lawell commented on Night to Unite. Information about Night to Unite is posted on the City's website. Mr. Carlson invited everyone to two events on June 17, 2022: Music in Kelley Park from 6:30 p.m. to 8:30 p.m. and Unapologetically Black Juneteenth, at the Apple Valley Community Center from 4:30 p.m. to 8:30 p.m. CALENDAR OF UPCOMING EVENTS MOTION: of Grendahl, seconded by Bergman, approving the calendar of upcoming events as included in the Deputy City Clerk's memo and noting that each event listed is hereby deemed a Special Meeting of the City Council. Ayes - 5 -Nays - 0. MOTION: of Grendahl, seconded by Melander, to adjourn. Ayes - 5 -Nays - 0. The meeting was adjourned at 7:24 o'clock p.m. Respectfully Submitted, /s/Pamela J. Gackstetter Pamela J. Gackstetter, City Clerk Approved by the Apple Valley City Council on Clint Hooppaw, Mayor • ITEM: 4.B. ..... :�. Apple COUNCI L MEETI NG DATE: July 14, 2022 Valley SECTION: Consent Agenda Description: Approve State Gambling Exempt Permit for Apple Valley Ducks Unlimited, Chapter 185, at Bogart's Entertainment Center, 14917 Garrett Avenue, on October 1, 2022 Staff Contact: Department/ Division: Pamela J. Gackstetter, City Clerk City Clerk's Office ACTION REQUESTED: Approve issuance of a lawful gambling exempt permit, by the State Gambling Control Board, to Apple Valley Ducks Unlimited, Chapter 185, for use on October 1, 2022, at Bogart's Entertainment Center, 14917 Garrett Avenue, and waiving any waiting period for State approval. SUMMARY: Apple Valley Ducks Unlimited, Chapter 185, submitted an application for a gambling event to be held at Bogart's Entertainment Center, 14917 Garrett Avenue, on October 1, 2022. The application is on file should you wish to review it. BACKGROUND: Exempt permits to conduct lawful gambling activities, on five or fewer days in a calendar year, for qualified nonprofit organizations, are issued by the State Gambling Control Board. Issuance is subject to approval or denial by the city in which the gambling activity is to be conducted. BUDGET IMPACT: N/A • ITEM: 4.C. ..... Apple COUNCIL MEETING DATE: July 14, 2022 Valley SECTION: Consent Agenda Description: Authorize Issuance of 1 to 4 Day Temporary On-Sale Liquor License for Eastview Wrestling Boosters, outdoors at 5708 Upper 147th Street W. on August 6, 2022 Staff Contact: Department/ Division: Pamela J. Gackstetter, City Clerk City Clerk's Office ACTION REQUESTED: Authorize issuance of a 1 to 4 Day Temporary On-Sale Liquor License to Eastview Wrestling Boosters, by Minnesota Alcohol and Gambling Enforcement Division, for use on August 6, 2022, from 10:00 a.m. to 4:00 p.m., at 5708 Upper 147th Street W., outside on east side of building on Energy Way. SUMMARY: Eastview Wrestling Boosters has submitted an application for a 1 to 4 Day Temporary On- Sale Liquor License in connection with the Backyard Business Bash and Car Show. The application requests intoxicating liquor consumption on the east side of the building on Energy Way, on August 6, 2022, from 10:00 a.m. to 4:00 p.m. A sketch showing the location is attached. Eastview Wrestling Boosters is contracting liquor service with Bald Man Brewing, Inc., for this event. BACKGROUND: Temporary On-Sale Liquor Licenses are issued by the Minnesota Alcohol and Gambling Enforcement Division subject to approval by the City Council. BUDGET IMPACT: N/A ATTACHMENTS: Map -11141* "V ' ' A(# -�• - - U4;L4J `v' N '' _Fxcels\o� 4756 +��� :�: 14737 14.47744.0.1 44 W7X. 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E "r ir , %iti_ , Tables / Eating Canopy "°d 1 S P < .. 4 _ Event - iills , , , a- , 14733 _ L y y Parking Food / Bev Trucks 0 I I I. • • L * � . C •lie ' - -• .. Staff Parkin _ _" 4 v g i , i ‘ Event • 1 - S . . e i 1 o "- 3 4 '�{ n Parking au .. Car Show Parkin 1 - t " . t~ ``' e g a .A.d • steam . l�ia. • , —•�, 14863 w I - el I 4 ` ! ' a': •' I 14 • I • 1 ../ / . . t ip..7 I • _ in t t I t I I i l 1 1 - .- 14720 • Event ParkingH .-' : - -- _ , 1; I! ,t - .. eil. 4.. gi ) 1 4 7 • The Open en Door. ��, a . p Mobile Pantry' - y'' - • Road Closure ,1�: , ' ► r ak al pi 1 - pi, . ... / tr 14763 . Bathrooms _' :-• n Event ` - s ,� .• g • Parking -� t . ' r _-_� I First Aid Station : : !� Door JI - . • Ara t • tit , I . II .I - - - • I Garbage � s , - • ITEM: 4.D. ..... :�. Apple COUNCIL MEETING DATE: July 14, 2022 Valley SECTION: Consent Agenda Description: Approve Addition of Officer in Connection with On-Sale Liquor Licenses at AV Hospitality SBC, 14521 Granada Drive Staff Contact: Department/ Division: Pamela J. Gackstetter, City Clerk City Clerk's Office ACTION REQUESTED: Approve the addition of officer in connection with the On-Sale Intoxicating Liquor License and Special License for Sunday Liquor Sales at AV Hospitality SBC, located at 14521 Granada Drive, adding Wanda Kay Oland-Johnson as Director. SUMMARY: AV Hospitality SBC has filed an application for an addition of officer required in connection with its On-Sale Intoxicating Liquor License and Special License for Sunday Liquor Sales at 14521 Granada Drive. Ms. Oland-Johnson is being named Director. A personal information form has been filed on the individual and the Police Department has conducted the necessary background investigation indicating nothing to preclude the business from continuing to hold a license. BACKGROUND: City Code Section 111.34 provides for City Council approval of such changes. BUDGET IMPACT: N/A • ITEM: 4.E. ..... :�. Apple COUNCIL MEETING DATE: July 14, 2022 Valley SECTION: Consent Agenda Description: Receive Police Department 2021 Annual Report Staff Contact: Department/ Division: Police Chief Nick Francis Police Department ACTION REQUESTED: Receive the Apple Valley Police Department 2021 Annual Report. SUMMARY: The Apple Valley Police Department is pleased to present the City Council with the 2021 Annual Report. The report provides a summary of activities during the year, as well as the many initiatives of the Department. BACKGROUND: N/A BUDGET IMPACT: NA ATTACHMENTS: Agreement APPLE VALLEY POLICE DEPARTMENT 2021 ANNUAL REPORT IIuY 1Alli!I< .._, , ...ri"vim O. .- _ ,..,. .44. ..e7,,..11.. . ( 1 1 .�' .ri _ t .....-..* . , ,y,EC= m ,vfrn ..�. �4�tctA .fit f Npp � 1 Pomo - II • 1 1 „` II y, I� I I 1 r I , •••• 7.;61roc. •il\I ••••• r4.70 . tev •••• ••• hAi !�qq Vie``y.f::r---r i'-Er- -)i1 jai* v�:p� Apple .. '441 ;, 9 La 74- Valley - Ao THE 2021 ANNUAL REPORT OF THE APPLE VALLEY POLICE DEPARTMENT TABLE OF CONTENTS Department Administration 3 Drug Task Force 25 Chief's Message 4 Special Operations Team 26 Employee Roster 5 Mobile Field Force 27 Organizational Chart 6 Records Unit 28 Financial Summary 7 Explorer Post 30 Patrol Officers 9 Police Chaplains 31 South Metro SWAT 10 360 Communities/Assault Review 32 K-9 Unit 11 Special Enforcement Team 13 Employee Recognition 33 Drug Recognition Expert 14 Retirements, New Hires and Promotions 42 Field Training Program 15 Statistical Information 49 Community Service Officers 16 In Closing 57 Intern and Mentor Program 17 Community Impact Unit 19 School Resource Officers 20 Crime Prevention and Community 21 Outreach Investigations Unit 23 Electronic Crimes Task 24 The 2021 Annual Report of the Apple Valley Police Department Page 3 AC y _, , , , * '' 4-4ri- ir , 11,i f , , 1!„ , ,...i.,. , , .p ;�� U ' �: I 1 PL. II Ap . Chief �p �' i S y nLE VAt' f)l Jon Rechtzigel f'LE VALti' rc • _ FOCI��-NIh' ` � POL-ICE � DEPARTMENT ADMINISTRATION * I * �, ** • * * r; ** r ** 04 * * . 111 t.1., J i 4 1.1 11■ �;`,E ■■1 Py w II 1' it.' 0 7. .� Captain Captain Police Administrative Nick Francis Greg Dahlstrom Manager Steph Mellesmoen The 2021 Annual Report of the Apple Valley Police Department Page 4 A message from Police Administration The Apple Valley Police Department is proud to present to you our 2021 Annual Report. As 2020 passed, everyone in this community and beyond was looking forward to more normalcy in our lives. Unfortunately, the global pandemic had other plans and continued throughout 2021. Despite these challenges, the Apple Valley Police Department maintained our mission of Protecting Our Community and Improving Quality of Life through Service, Education, and Enforcement. Our department has countless stories of service to this community and we make it our goal to make those around us better, including community members. Highlights of 2021 include continuation of our mental health co- responder program. We also resumed our Night to Unite celebrations, which was a well needed connection between our department and our community during a difficult time. Hiring remained a challenge in 2021 as the number of candidate applications plummeted to numbers not seen before. We continue to recruit only the best candidates and are committed to having people of great character serving you. We are humbled by the support we receive in this community and not a week goes by where we are without a thank you card, treats for our staff, or simply a "thank you for your service" to one of our officers. Everyone in this department appreciates the support and we know we could not do this job without that support. Please take some time to learn about us in the following pages and know that this is just a glimpse of the hard work that every member of this department accomplished in 2021. 2021 AVPD OFFICERS AND ADMINISTRATION Sergeants (10) Officers (44) • Jeff Smith • Todd Soderholm • Peter Matos • Jon Holle • James Gummed • Brian Bone • Jason Weishaar • Tommie Booth • Adam Tschida • Mike Thelen • David Virden • Kurt Schultz • Adam Keeler • Tara Becker • Alan Spillers • Joel Horazuk • Josh Gerving • Brian Plantz • David Fry • Shane Klokonos • Nic Wolf Records (7) • Marcus Smith • Terry McNulty • Zach Broughten • Missy Nelson • Dan Schyma • Alice House • Justin Drogseth • Karen Shaw • Jeff Weber • Shonda Sauter • Peter Meuwissen • Anne Thielen • Greggory Neumann • Kim Kongnso • David Engel • Joel Pogatchnik CSOs (3) • Cody Yard • Alex Walker • James Gibbs • Nicole Malecha • Cory Christianson • Tyler Grieves • Kasey Short • Tony Parker • Maintenance Wil Hooper • Bruce Daubanton David Fry • • Nicole Wilson • Brian Booth Crime Prevention • Sean Marben • Pam Walter • Colleen Strohmayer • April Ehmke Property Clerk • Dylan Ordorff • Denis Schweitzer • Jordan Mack • Miranda Demo • Alex Witkowski • Christopher Lundberg • Eric Kline • David Gysbers • Jonathan LeClaire • Chad Koller • Darren Marshbank • Evan Chirpich • Connor Herbranson The 2021 Annual Report of the Apple Valley Police Department Page 6 ORGANIZATIONAL CHART Apple Valley Police Department Police Chief — I I 1 Support Services PoliceI Captain Administrative Patrol Captain Manager I 1 Detective Lead Records Patrol Sergeants 9 Ser eant CIU Sergeant Technician (7) Detectives CIU Officer I J Records Patrol Officers (5) (2) Technicians (7) (30) Drug Task Force School Liason Special (1) (3) Enforcement Team (2) Electronic Crimes Crime Prevention Community Task(1) Force Service (1) (2) Property Clerk Police Chaplains (1) (3) The 2021 Annual Report of the Apple Valley Police Department Page 7 FINANCIAL SUMMARY 2021 Adopted Budget = $10,584,650 • Capital Outlay = $288,200 (Including Animal Control and Civil Defense) 2020 BUDGET DISTRIBUTION OTHER OPERATING CAPITALCOSTS OUTLAY PERSONNEL COSTS UNIFORMED SERVICES ii.......„, --. +...0( �I C TNF.5TlT , k . Yf , 1 s. 7 i.V1-_ ; 4 ° , ....., IMP 4joish. k ;02000' 1 LE AL lr) or 1ICE The 2021 Annual Report of the Apple Valley Police Department Page 9 PATROL OFFICERS IW— 7...— —mu Alb irw APPLE vauev IN= .10 # r , - � • A L - A Our patrol officers represent the police department in virtually all aspects of policing visible to the public. They respond to calls for service, enforce traffic laws, and serve our community in emergency situations around the clock, 365 days a year. Apple Valley patrol officers serve with pride and tremendous gratitude for the support we receive from this community. Despite the difficulties that law enforcement has faced this past year and the pandemic, our officers remained dedicated to fulfilling the departments mission — protecting our community and improving quality of life through service, education and enforcement. We look forward to continued success and community engagement in 2022. t/661.t - ---3% IP • JP ; J •i _ ''' " iv. ...�-- .y ?-1 poi.pcE , 0 The 2021 Annual Report of the Apple Valley Police Department Page 10 SOUTH METRO SWAT South Metro SWAT is a tactical team � . ` f ► i•`- . . ,a`.', comprised of approximately 50 individuals - " ''V' from law enforcement and EMS agencies throughout Dakota and Rice Counties. Officers - _ :- ---14 and deputies from 13 law enforcement oligt" . , • -t,It °.. -� . .... � agencies come together to form a highly k ` skilled and capable group, able to resolve . some of the most critical incidents law �; enforcement faces today. All personnel attend `: . ' training at least once a month and one week a year at a facility out of state. r The team covers approximately 1,066 square miles and serves a population of A key component of the team's success are the approximately 340,000 residents. crisis negotiators. This subdivision of the SWAT team train in communication and de-escalation In 2021, the team was activated 27 times for techniques needed to peacefully resolve tense various situations. These included eight high- and dangerous operations. risk warrant services, four barricaded suspects, seven civil disturbances, one VIP Lastly, four tactical paramedics from the M protection detail, and seven partial team Health-Fairview are assigned to South Metro deployments with the armored bearcat to SWAT. Tactical medics provide immediate pre- assist another jurisdiction. hospital care and tactical medicine training to members of the team. _ ■ i -� AVPD supported the team with five operators and two negotiators. Sergeant Adam Tschida � s 7 „wt. leads the team as the commander. Officers 1� I Gregg Neumann, Cory Christianson, Sean Marben and Brian Booth are assigned as .„„.41 operators. opeAMIN Officers Joel Horazuk and Cody Yard are part of � � the negotiations team. _ r a. - .1 -1 In 2021, Sergeant Adam Tschida was recognized by the Special Operations Training Association of the Midwest as the Commander of the Year. He received the award at SOTA's annual training conference in Duluth. The 2021 Annual Report of the Apple Valley Police Department Page 11 K-9 BERG I L It Bergil is a German Shepherd from the Czech I a, Republic. He has been a police K9 since 2020. Bergil * and his partner Officer Cody Yard trained with�.. ' McDonough K9 School, a 14-week school where they learned building search techniques, tracking, article tag R �' 3r..� searches, agility, apprehension, narcotics detection, 0 and obedience. K9 Bergil and Officer Yard graduated K9 School on November 20th, 2020 and began . . working patrol the very next day. ** -'e ,'" , In 2021, K9 Bergil and Officer Yard were requested ,�� - by other agencies in Dakota County including West St. Paul, South St. Paul, Rosemount, Eagan, IV - r, Burnsville, and Dakota County. K9 Bergil also assisted Prior Lake for an area search locating I multiple items of evidence in a densely wooded area. K9 Bergil assisted with building searches, narcotics .w - searches of vehicles, and tracking suspects who had fled from crime scenes for a total of 24 deployments. K9 Bergil assisted with locating four suspects who fled from a stolen vehicle, located evidence after tracking suspects for more than a mile, and located methamphetamines and heroin in vehicles throughout his deployments. L �/ L., . -• r - �� �' The 2021 Annual Report of the Apple Valley Police Department Page 12 K-9 KODA The retirement of K9 Koda was a difficult decision for AVPD and his handler, Officer fiE.: Drogseth. Koda served the citizens of ' Apple Valley since December of 2017. . �j' tti During his time he was assaulted by two � � J'y. suspects and involved in a squad accident where the suspect of a stolen K vehicle struck the squad he was in and fled. In November 2018, Koda suffered an - ` ..`- ' ` ACL/TPLO injury and required surgery • ; * * $` and months of rehab. Koda never : . ' - completely recovered physically or mentally after the injuries. Due to Koda's medical issues and behavioral issues it was a difficult but correct decision to retire Koda. Given the above situation, Officer Drogseth located a safe location for Koda to peacefully retire. On June 11 2021, Koda was accepted by non-profit Project K9 Hero located in the III 1 Smokey Mountains of Tennessee. Since ,;,: being at the facility Koda initially had a hard A. lip 1 time adjusting but is now thriving and is receiving great medical and mental health "' ,�.,LN - treatments. ' wir 60 49'" Project K-9 Hero is a national nonprofit organization, whose mission is to provide housing, medical care, food and dental for the nations retired Police and Military working dogs. -. - Koda is greatly missed by all who knew him. 4 ,..•te .It ' P. www.projectk9hero.org The 2021 Annual Report of the Apple Valley Police Department Page 13 SPECIAL ENFORCEMENT TEAM The Special Enforcement Team (SET) is a proactive, problem-focused unit that handles traffic issues, provides extra patrols, and works within the Community Impact Unit to tackle projects that do not fit neatly into the patrol or investigation division. SET is also responsible for monitoring registered predatory offenders living within the city. The SET officers personally meet with predatory offenders numerous times throughout the year to ensure they are complying with the law. In addition, the Special Enforcement Team conducts all alcohol and tobacco compliance checks on a quarterly basis. Officers from SET check each and every business within the City that sells alcohol or tobacco to ensure state laws involving the sale of these items are followed. In 2021, officers conducted 108 tobacco checks and 149 alcohol checks. Officer Nicole Guadalajara and Officer Jordan Mack were assigned to the Special Enforcement Team in 2021. y� r 'loth ..,- , III ' - -- - iL _ . 1 7 � �►_ ■ a•fi w r - 1 The 2021 Annual Report of the Apple Valley Police Department Page 14 DRUG RECOGNITION EVALUATOR In 2021, our department continued an active role in the Drug Recognition Evaluation (DRE) program. In the State of Minnesota, there are 92 agencies and 197 officers dedicated to the DRE -- program. The Apple Valley Police p , Department has two certified drug recognition experts; Detective Joel Horazuk (2008, assigned to the Dakota County Drug Task Force), and Officer Pete Meuwissen (2018). L� I DRE instructor certification requires a classroom portion and an evaluation portion. A DRE also completes a minimum of two evaluations in front of an instructor each year and participates in an annual in-service training. DREs use their specialized training to detect impairment in drivers when alcohol has been ruled out. While the primary use of a DRE is traffic related, sometimes DREs assist on ' medical emergencies, crisis complaints, and other calls forra service. DREs are trained to _ distinguish between the effects of seven different drug categories using the same systematic twelve step process in all circumstances. The 2021 Annual Report of the Apple Valley Police Department Page 15 FIELD TRAINING PROGRAM The field training officer program (FTO) - _ Ii provides training to new recruits and is =_ specific to the Apple Valley Police = = --= Department. All newly hired officers must complete field training. The program is ' approximately 12 weeks, or roughly 500 hours. .deli There is also a two week academy that is ; run prior to new officers even getting into a patrol car. The academy covers various topics to include firearms, defensive _ tactics, policy and procedure, and administrative tasks. The new officer is then paired with a training officer who teaches, coaches and grades the �� V performance of the new officer in a wide variety of topics. Only after successful completion of the program is the new officer allowed to work alone and become an official member of AVPD. The new officer is assigned a mentor and is placed on probation for one year where they are evaluated. Law enforcement nationwide is experiencing a shortage in candidates wanting to pursue a career in law enforcement. With retirements and officers leaving to pursue other careers, AVPD like other agencies face challenges in hiring. AVPD has adapted to a more streamlined hiring process to attract and hire quality candidates to serve the community. Officers hired in 2021 include Chad Koller, Jon LeClaire, Justin Wagner, Darren Marshbank and Evan Chirpich. The 2021 Annual Report of the Apple Valley Police Department Page 16 COMMUNITY SERVICE OFFICERS Community Service Officers (CSOs) Their primary duties include assisting are non-sworn, uniformed employees stranded motorists, investigating whose duties do not require the animal health and nuisance issues, attention of a licensed police officer. traffic direction, fingerprinting, CSOs are full-time college students transporting evidence, vehicle lockout enrolled in a law enforcement program. assists and cooperative prisoner They work part-time for the police transports. In 2021 the CSOs department. responded to or assisted with 2,100 calls for service. T I! .* . , 17,* , ,,- -,-;- : ' ' ' * _Lr. ,.. - _ -k fit4.* ' -.NSp. i it 1 a ' WNW .i , t i .:.) _ —..--7.---1 CSO Tyler Grieves CSO Alex Walker The 2021 Annual Report of the Apple Valley Police Department Page 17 INTERN AND MENTOR PROGRAM Intern Program The Apple Valley Police Department offers an intern program for students enrolled in a criminal justice college program or related field. This internship allows those in a criminal justice field who have an interest in law enforcement to experience it from a first hand perspective. Students are able to experience many of the units in the Apple Valley Police Department such as patrol, investigations, K-9 program and many others. This program varies in length but most are between 400 and 500 hours. Overseen by a Sergeant, a team of officers work with interns to provide them with a great real world experience in contemporary policing. Mentor Program The Apple Valley Police Department also offers a mentorship program that allows students age 18 and older to have an experience in the Criminal Justice Field. Applicants in this program are required to be enrolled in school at the time of acceptance. On average, the mentorship program takes approximately 40 hours over the course of 2-4 weeks to complete. Students will have exposure to patrol, investigations, K-9 program, special enforcement team, NCOP, and our community service officer program. This takes place through meetings, projects, and job shadow ride-a-longs. DIRECTION TRAINING SUPPORT MENTORING MOTIVATION f- SUCCES ' SUPPORT SERVICES VA 44ZSA �l�, 1s64 „c, (r (41111 1 e����MU�-,s- 4 �'No AAltk. \ ApLiCt/k The 2021 Annual Report of the Apple Valley Police Department Page 19 COMMUNITY IMPACT UNIT The mission of the Community Impact Unit is to be a relational and educational presence in our community and immediately address crime and quality of life issues at their root. CIU works to solve problems in our neighborhoods and multi-housing complexes, they partner with businesses to promote a safe and enjoyable downtown area, and they participate in outreach events, building a stronger relationship between the Apple Valley Police Department and the community. Officer Marcus Smith, Officer Dave Engel and Crime Prevention Specialist Pam Walter make up the core of the Community Impact Unit. Officer Nicole Guadalajara and Officer Jordan Mack also supplement CIU when the need arises. Sergeant Adam Tschida supervises the unit. Coordinated Response Program The Coordinated Response Program is a pilot program in which municipal Law Enforcement agencies partner with Dakota County Social Services to address law enforcement calls involving mental health crises and emergencies in the community. The program started in Dakota County in 2019 in the cities of West St. Paul and South St. Paul and came to Apple Valley in the fall of 2020. The program is designed to provide comprehensive follow up and outreach to individuals experiencing mental health challenges, with a focus on those who have persistent law enforcement contact. This program is working towards getting those in need of mental health services in contact with the necessary entities to provide long term solutions to their needs and reduce their reliance on law enforcement when crises occur. Even when law enforcement is needed, the hope is that this program can assist police and their community partners in improving contacts with those experiencing mental illness. As the program expands, it is envisioned that the Coordinated Response Program is just one part of a larger program that is aimed at making access to mental health assistance less complicated and more direct. Along with the follow up component that the Coordinated Response Program provides, this program would include active response to crises by mental health professionals & direct access to these professionals. ..._ �s � 401111111 Phobt ' 'utr of �'aU0$o°�laa�p , of \ ..... Pre atelp Q�� � " 1 on tjh.ke hnique nS�Tilk\`' C�tS �heahJ& failurescsam le- better focusedcoutoor neon f failwe�P41e 1 g The 2021 Annual Report of the Apple Valley Police Department Page 20 SCHOOL RESOURCE OFFICERS The Apple Valley Police Department partners The SRO assignment is a significant with Independent School District 196 to assign commitment for officers. They are involved three School Resource Officers (SROs) to with students well beyond day-to-day Apple Valley high schools and middle schools. activities. SROs spend time with the students This cost sharing partnership allows SROs to at dances and extracurricular activities. This be in the school buildings to handle a variety presence has a positive impact on students by of youth related issues including criminal building relationships and approachability. investigations, addressing unruly conduct, and educating students and staff on public safety In 2021, Officer Peter Meuwissen served as and criminal justice topics. the SRO at Eastview High School, Officer Anthony Parker served at Apple Valley High The presence of an SRO in school district School and Officer Gregg Neumann served buildings also provides school staff with a Apple Valley's three middle schools. personal contact who understands how the school environment and ongoing public safety issues connect. ** z ** 2021 SRO Calls For Service Apple Valley High School 157 Eastview High School 173 Scott Highlands Middle School 40 SRO Peter SRO Anthony Meuwissen Parker Falcon Ridge Middle School 34 Valley Middle School 87 4* ilk 3 litk, School of Environmental Studies 24 at'T y e Alterative Learning Center 12 SRO Gregg Neumann The 2021 Annual Report of the Apple Valley Police Department Page 21 CRIME PREVENTION AND COMMUNITY OUTREACH As we saw COVID-19 restrictions relax in 2021, the Apple Valley Police were anxious to reconnect with residents. We were able to reintroduce some programs and enhanced up our outreach to children with a couple new events. Mid-Winter Fest — In January 2021, the Apple Valley Police Department joined in on the fun of the City's annual Mid-Winter Fest celebration. Due to the continuing COVID-19 restrictions, the event was entirely virtual. Residents were encouraged to participate in the Apple Valley Police and Fire virtual scavenger hunt which had participants coming the city to find the scavenger hunt items and then take a selfie with the item. Submissions were emailed to the Police Department and one lucky winner was selected to receive a $50 gift card. Medication disposal events — On April 24 and October 23, 2021 , staff held curbside medication disposal events in accordance with the National Drug Enforcement Administration's Prescription Drug Take Back Days. Over 600 pounds of unused and expired medications were collected and safely disposed of during the two special events. Watchdog Walkers — On June 22, 2021, dog walkers and all avid walkers were encouraged to come learn about how to be the eyes and ears of our community when out and about at our annual Watchdog Walkers event. The event also featured pet-friendly vendors with lots of free stuff and a reduced fee vaccination clinic provided by Palomino Pet Hospital. Casting With The Cops — On Wednesday, June 30, 2021, During the City's Freedom Days celebration, the Apple Valley Police hosted its first annual Casting with the Cops event. Over 75 kids registered to fish with officers on Cobblestone Lake. The event featured dock fishing, a "duck pond" with prizes, Utility Terrain Vehicle (UTV) rides around the lake and fabulous prize drawings. • • A Tr f%4,4. The 2021 Annual Report of the Apple Valley Police Department Page 22 CRIME PREVENTION AND COMMUNITY OUTREACH Night to Unite - Many residents were anxious to get out and interact with others as COVID-19 restrictions were loosening up, and Q Night to Unite was the perfect opportunity to _Alitdk� do just that. We had 88 neighborhoods _ -== register to take part in our annual crime r prevention event and everyone we visited I 4. .. .4 , . with was appreciative to be able to return to t ® _ "normal" and celebrate with neighbors. ` ' Trunk or Treat-Apple Valley's first annual i F ;I Trunk or Treat event was a huge success with t an estimated 1000+ people in attendance! _ _ The beautiful weather on October 30 certainly y helped to get people out in their best ° 1 a , , - , Halloween costumes to trick or treat amongst -�. � decorated vehicles including the Police — _ Department UTV Spider Cave, a Squad Car , r.-,- Crime Scene and SWAT Monster vehicle just >+ to name a few! , A Shop with a Cop -This is a program of giving back to the community during the holidays. Officers and staff were ecstatic to be able to lend support to three deserving families in 2021 . Each family was awarded a Y„ r , ,,,,,__,,.. .„„, ,,' ,, r- IN :. shopping spree complete with present e` 4. Y, 4 .i ,_, wrapping and some holiday cheer with i A i' >'��� ,m Apple Valley's finest! ll d r ; 1 f , , Neighborhood Outreach We continued ,. I . i I( + to update and inform residents about crime c` -- - - II trends in the area and program offerings via our email network and social media. Child Passenger Safety - We continue to 'f- offer virtual and in-person car seat checks ir-."4 � j"7 throughout the year. Thirty two car seat safety checks were conducted for parents and caregivers who needed assistance. The 2021 Annual Report of the Apple Valley Police Department Page 23 INVESTIGATIONS UNIT . ., . The Investigation Unit's primary . .11\ \ . responsibility is to follow up on crimes • committed where the suspect is unknown or difficult to locate. Detectives also take major case ` investigationstheprimarylead suchin as homicides, arson, . • t robbery, burglary, and criminal sexual • - conduct. Detectives conduct interviews, • collect evidence, process legal requests, 111 0 execute search warrants, and conduct • S follow-up on cases to ensure the criminal t ! *.� ' cases meet the necessary thresholds for F + criminal charging. = } ° In 2021, Sergeant Adam Keeler, r . -_• • • ti Detectives Dan Schyma, Brian Bone, Tara _- "• Becker, Joel Horazuk, Joel Pogatchnik, �� .04 w4 and Dave Fry staffed the Investigative Unit. Denis Schweitzer was responsible ,7 _, 1 . for managing the police department's property and evidence room. I Y 41 Detectives investigated a total of 376 , ` . - - i' cases in 2021. The most common . • � types of cases include: .,A Assault 25 1 f • Backgrounds 63 -- Theft 34 - 4 -- _� Criminal Sexual Conduct 39 ' ` Financial Fraud 37 / : Child Protection 22 ' -. The 2021 Annual Report of the Apple Valley Police Department Page 24 DAKOTA COUNTY ELECTRONIC CRIMES TASK FORCE In 2021, The Apple Valley Police Department continued to be a major player in the support of the Dakota County Electronic Crimes Task Force, (DCECTF). The goals of the DCECTF have been to reduce turnaround times for digital forensic examinations, and provide real time data during in-progress investigations allowing officers and investigators on scene to gain valuable information which in turn allows for better case management. Detective Shane Klokonos was assigned to the DCECTF during 2021 . In 2021, the Apple Valley Police Department submitted 43 of the 327 cases reviewed by the DCECTF. Detective Klokonos was assigned 54 of the 330 cases reviewed by the DCECTF. Cases submitted by the Apple Valley Police Department included sexual assaults, child pornography, domestic abuse/violence, financial fraud, and drug crimes. Detective Klokonos'work can range from the processing of forensic data at the scene of a crime, or months after the crime occurred in his office at the police department, or at the DCECTF offices in Hastings. His work and knowledge is constantly evolving to meet the ever changing technological world. In 2021, a brand new facility, The SMART Center, was opened in Inver Grove Heights. This state of the art facility is now the primary office location for DCECTF and Detective Klokonos. _ The 2021 Annual Report of the Apple Valley Police Department Page 25 DAKOTA COUNTY DRUG TASK FORCE The Dakota County Drug Task Force (DCDTF) is a group of dedicated agents assigned to investigate narcotics, weapons, and violent crime cases. Each member agency contributes at least one agent, who is a highly trained member of the team. Most agents have several years of patrol, investigative, and tactical experience before their assignment. In addition, each agent attends a two week narcotics investigation school sponsored by the Drug Enforcement Administration (DEA). Agents often start working cases originating out of Dakota County and they regularly spread out into other cities and counties. Agents also find themselves working side by side with state and federal authorities during the investigation of their cases. In 2021 Detective Ordorff represented Apple Valley Police with the DCDTF. In 2021, the DCDTF seized 10,901 does of fentanyl pills, 9.36 pounds of heroin, 244 pounds of methamphetamine, 4,884 doses of prescription drugs, and 37 pounds of THC edibles. • - 7 v The 2021 Annual Report of the Apple Valley Police Department Page 26 DAKOTA COUNTY SPECIAL OPERATIONS TEAM The Dakota County Special Operations Team (DCSOT) is a cooperative effort between public safety agencies in Dakota County. The team specializes in areas such as technical rope rescue, hazardous materials response, confined space rescue, trench rescue, structural collapse rescue, wide area searches and weapons of mass destruction response. The team consists of 36 members from police, fire and EMS agencies. Team members operate as highly skilled rescuers while ensuring tactical safety and crime scene preservation. DCSOT is available to assist agencies in Dakota County for incidents that require additional or specialized rescue skills. \•,,\\J . • ,f DCSOT is also a part of the Minnesota Task Force One (MN- TF1), a collaborative effort between Minneapolis, St. Paul, Edina and Rochester Fire I' Departments. MN-TF1 can f respond statewide to urban search i and rescue (USAR) and structural �r collapse incidents. _IN NO ,i p 1 DCSOT was called out fourteen 11 times in 2021. Highlights of these calls include a rope rescue in Hastings, a wide area search in a ,111 Edina, and a collapsed trench in I / Bloomington. The team also provided support during President Biden's visit to Rosemount, the 5 `` wildfires in the BWCA and during 1,6 civil unrest at the state capitol. ', Officer Brian Plantz is assigned to DCSOT and was trained in confined space and ropes III disciplines in 2021, which ) completes his training for MN-TF1 " , . ` .i membership. Officer Plantz is now ' — I fully rostered and deployable on r MN-TF1. The 2021 Annual Report of the Apple Valley Police Department Page 27 MOBILE FIELD FORCE '' AVPD's Mobile Field Force team was created r•I !! A' PI in 2017. The teams mission is to protect • ~�" ; property and life during times of civil unrest. rs- The team is comprised of 11 officers. I _ a F . ' AVPD's team is part of a cooperative effort -. =- Fiiiil r j :J , - •. - with other Dakota County law enforcement B I I } .� agencies. During times of civil unrest, these 3 .. .. , I . 1 i I J teams can deploy together to form one large r . , • - :_ team or they can deploy as small rapid • i 1 • - .r ' ,,it . .0 y :I, . response teams. .' 4AVPD's team trains annually with other 4 fi . , Dakota County agencies. il :•1% . .3 _ _.. . .5 AVPD's team is not restricted to the City of Apple Valley. When requested, Mobile Field Force will assist other agencies outside of 'm' - - l. Dakota County. Since its __ - - -_ - • inception, AVPD's team has deployed to Washington County, -. . ,_i St. Paul and Dakota County. .I, Illivp In 2021, AVPD's Mobile Field 1 •lh Force team assisted the MN State . -1 mac,-:v 0 , Patrol in protecting the capitol 1 p •ice V . �-f. #... during large scale organized : ``# _ _ I ,/ protests. r : Il'' The 2021 Annual Report of the Apple Valley Police Department Page 28 RECORDS UNIT The Records Unit consists of five full-time and one part-time Records Technicians, a Lead Records Technician, and the Police Administrative Manager. Record Technicians are responsible for a multitude of tasks. Some of these tasks include; data entry in the Records Management System, referral of cases to our city and county attorneys' offices for prosecution, transcription of audio statements, processing requests from the public for information, processing hand gun applications and compiling and reporting departmental statistics and keeping up with the always changing technology. In 2021 the Records Unit was staffed by Administrative Manager Steph Mellesmoen, Lead Records Technician Terry McNulty, Records Technicians Missy Nelson, Karen Shaw, Alice House, Shonda Sauter, Annie Thielen and Kim Kongnso. P . 1 ---, a • _ : ._ _ _ , la is.. 1 N \ .\ N \ ,1. , 7 ; .. M -.' AO! .f ,,,y .?._. 13: .....1_ - 4 k... 6 _ _ __Ty . V'_ *,I ` OPP II011.,.MEMI ■ ■ ■ II NI , _ .. ennmy mu imi INN 1 :;. .. .. '- f PROGRAMS I01-„ Ese„,4.,tcy, V„..,, aWZ.z ,4 785E1 74' . *-4 ,, 1 ro1 j 4 14/18-'iV_A) -V Ai Ti4 POLICY The 2021 Annual Report of the Apple Valley Police Department Page 30 EXPLORER POST Since 1989 the Apple Valley Police Department has sponsored a Law Enforcement Explorer Program. Participants in this program meet weekly with members of the Apple Valley Police Department to discuss a variety of topics and acquire the skills necessary to be successful in law enforcement. Some of those topics include: domestic crisis response, white collar crime investigation, traffic stops, and hostage negotiation. Explorers who choose to participate can receive an introduction to firearms safety and pistol shooting fundamentals. The firearm training has proven to be a rewarding experience for both the participant and advisors. In addition to learning new skills, the members of the explorer post are committed to serving the citizens of Apple Valley through a variety of volunteer opportunities to include adopting Keller Park, assisting in the mid-winter festival, and other public engagements. Our post is currently comprised of fourteen bright, knowledgeable, dedicated explorers who are eager to learn about law enforcement and what it means to be of service to the City of Apple Valley. You can learn more about the Exploring program here: https://goo.gl/kan5Yz. i s, i dr, � &. VAI ;gam*q ; 1 . 4�,4o ys ��Nt7 a a,f, ' ` s dY ; , � rTrit ,P,i� yn qqbb,,{x�x- � ,K- Fui,, ��fiF^ .:. LONGP`JGL PARK 'l '� Ik -* :s: The 2021 Annual Report of the Apple Valley Police Department Page 31 POLICE CHAPLAINS Since 1997, the Apple Valley Police Department Chaplains have been a valuable resource in assisting with difficult and sensitive situations . including families in crisis and death notifications. The volunteer --1 Chaplains are available 24 hours a day to help officers. They remain , with family members as long as a necessary, freeing up officers to ' tend to other duties. Steve Swanson Chuck Tindell In 2021, the pandemic continued to create challenges, keeping the chaplains largely away from the police department. We were still able to connect via virtual meetings and, when medical guidance allowed, in person get-togethers. ! Like so many other aspects of our profession — we are looking forward to getting back to "normal" operations and welcoming the chaplains back into shift briefings, ride-a-longs, and our department Mike Swecker meetings. 2021 Police Chaplains Steve Swanson I Faith in Christ Fellowship, Eagan Chuck Tindell (ret.) I Shepherd of the Valley, Apple Valley Mike Swecker I Hosanna Church, Lakeville The 2021 Annual Report of the Apple Valley Police Department Page 32 360 COMMUNITIES AND ASSAULT REVIEW TEAM The Apple Valley Police Department continues our partnership with 360 Communities, a non-profit organization that provides domestic and sexual assault advocacy and shelter services to victims. The Apple Valley Police Department takes domestic and sexual assault very seriously, recognizing the devastating effects this type of crime has on victims, their families, and our community. We appreciate the partnership with 360 Communities and their dedication to serving victims capably and compassionately. Caitlin H. serves as our Outreach Advocate working out of the police department in 2021. For more information, visit https://www.360communities.org. To enhance our service to victims of domestic abuse, the Assault Review Team remains as an important part of our response to domestic and sexual assaults. Team goals include; successful prosecution of offenders, protection of victims from further assault, and successful identification of suspects that have a propensity for violence with a high risk to reoffend. Officers assigned to the team receive additional training and often follow up on cases so victims and prosecutors have all they need for a successful resolution. sknce BIJLLYIN cF-'..o r`1 U K i rl �� F, � � STY° V`.O �� 1 G,7 iy� 1��J�i�, ,(4 !Pik rJ. Hitting: Yq�„per E�, AT-''''' o,iey .�a A,:f- 1 ithng: ra ' oney •{' BLAMING PUNCHING LOCKING - � LJ LJL�� �. YOU[N7 c b O o m OR OUT YOU OF ROOMS • ISOLA I ''s78LE KIDNAPPING YOUR CHLDREN RR "nun @ 5 STOP us I� i:-iki Chang in ives STO Iyj A�JNTINC Yaang communes to a d strengthening �/� pLIE mg �V LIES v� ,fig LIES new degree VIOLENC !� DOMESTIC :: G jirig r. Ko e KECKIN _ .'• ' .n: Naxos oll t't v-im :You S •UTI] G 46\64.4 iding Your M i dren FYou Tearing}iuur rea t • Ing m C/a/hr., ) Tc-ow;:,a I4emsr`., etpt You. :_1,I TO "DESTROY YOU' EMPLOYEE RECOGNITION , . . 1[ c AV �u 4t� �� 1 y ° _W 7. ,4‘ =Q is gamg^^ -0. ■ ! G_ l a.i�� 1 � r— ap- L4PI I. -.44411111P tiA' LE vAL POLICYE lop The 2021 Annual Report of the Apple Valley Police Department Page 34 OFFICER OF THE YEAR Officer Ordorff began his assignment with the Dakota County Drug Task Force (DCDTF) in the fall of 2020 and immediately made an impact. He has since developed into the lead case agent on two high profile cases (one started in 2019) which have so far resulted in over 50 search warrants, and seizures of 339 lbs. meth, 18.75 lbs. heroin, 23 firearms, 14,000 counterfeit oxycodone pills, 1 lb. cocaine and $648.762. These cases have resulted in 55 federal indictments to date. During these cases Agent Ordorff has led numerous undercover agents while making sure they are as safe physically and mentally as possible. As a result of his expertise he has been selected as the Task Force Officer assigned to assist the ATF with violent and firearm related crimes in Dakota County. .7111111 • r• -441 Identity concealed due to under-cover assignment The 2021 Annual Report of the Apple Valley Police Department Page 35 EMPLOYEE OF THE YEAR Records Technician Karen Shaw has been a long time valued employee of the Apple Valley Police department as both an Officer (1993-2017) and in the Records Division (2017-present). Karen is helpful to citizens and city-wide employees every day while displaying a great attitude. Being a former officer, Karen is well equipped to individually handle many calls that come into the police department. Karen does this on a regular basis and also does what she can in every aspect of her job to lessen work for others in the department at every opportunity. Her efforts are noticed and appreciated by all who work here and she is recognized as the employee of the year. 111( , _ . ,,--„i,,-.,...-„ 004/, ,-_,, ,:,,,,. . ,,,,,,. .. .. ....:,, , , , ...* * • $ . '4 •J._f 1 k `I :: ' ''''.6' .;.7:;';:r""e' ;"1" ,e1';A--; The 2021 Annual Report of the Apple Valley Police Department Page 36 DEPARTMENT AWARD OF MERIT On August 13, 2021, Officers were dispatched to Wild Bill's bar and restaurant on a possible weapons-related call. On arrival they learned a witness had seen a male with a handgun down by his side and provided a description of that male. Sergeant Weishaar said he saw a male matching that description leaving the area in a car on his arrival. Officer Hooper located and stopped that car. The driver was found to have a felony warrant and was taken into custody by Officer Hooper and Sergeant Weishaar. Officer Mack began searching the car and noticed the center console cup holder was loose. He removed the cup holder and found a 9mm handgun inside the console along with various narcotics. It was found that the weapon located was also involved in a gun firing incident in St. Paul in June of 2021, as linked by the casings found in St. Paul that were tested by the ATF. Sergeant Jason Weishaar and Officers Hooper and Mack are awarded the Department Award of Merit for their direct actions in this incident. 144 7 POi • AVFLI e The 2021 Annual Report of the Apple Valley Police Department Page 37 LIFE SAVING AWARD On March 30, 2021, Officers David Engel, David Gysbers and Justin Wagner responded to a business in Apple Valley for people acting strangely. One of the people was seen to drop a pill bottle on the ground. On arrival officers were directed to the vehicle, which had since moved, and they found it with two male occupants. The driver was arrested for DWI and placed in a squad car. Shortly thereafter, the male was found with his head back and appeared to be asleep. Officers checked and found him non-responsive with agonal breathing. Based on what they witnessed Narcan was administered, patient care administered by all three and the male regained consciousness after approximately ten minutes. He was transported to the hospital. For their quick actions, Officers Engel, Gysbers and Wagner are awarded the Life Saving Award. * ,__ * lilt * a . Ilk III rii irdl a :,11 a u The 2021 Annual Report of the Apple Valley Police Department Page 38 LIFE SAVING AWARD On March 30, 2021, Officers Jonathan LeClaire and Wilson Hooper were dispatched to a medical call at an Apple Valley hotel. On arrival, officers found an unresponsive adult female laying on the floor with agonal breathing. A second person in the room indicated the female had taken Percocet. The female's pupils were observed to be pinpoint, indicating a possible overdose. Two doses of Narcan were administered and the female regained consciousness and was transported to the hospital. For their quick actions, Officers LeClaire and Hooper are awarded the Life Saving Award. • lk „ ise ,„ t.ing„ a , .„- 4c.,,,, ,,,,, ,...-, ' 4 ,*_. 4 AOLj• The 2021 Annual Report of the Apple Valley Police Department Page 39 LIFE SAVING AWARD On June 2, 2021, Officers Jordan Mack and Wilson Hooper were dispatched to a medical at a coffee shop. On arrival officers found an unresponsive adult female laying on the ground. She was non-responsive and her breathing was abnormal. The were able to locate an elastic band on the table near her and a hypodermic needle on the ground near her. Based on what they witnessed, Narcan was administered and the female regained consciousness and was transported to the hospital. For their quick actions, Officers Mack and Hooper are awarded the Life Saving Award. F. 1so- 1 * ,-- , ip . -fir * .:_ ., ; ,,,, ir . _„„ ti, t , Y1 ____ t ,t, , TM1 The 2021 Annual Report of the Apple Valley Police Department Page 40 LIFE SAVING AWARD On December 27, 2021, Officers April Ehmke, Miranda Demo, Eric Kline and Brian Booth were dispatched to a medical of an unconscious and non-breathing adult male. They determined the male was in cardiac arrest. Officers acted quickly with Officers Booth and Ehmke performing CPR chest compressions, Officer Kline provided for a clear airway and Officer Demo applying the AED. They were able to regain a pulse and the male was transported to the hospital. For their quick actions, Officers Booth, Ehmke, Kline and Demo are awarded the Life Saving Award. 1 7� -* fo - .0, ieor 11, 7k 1 (* * -- ti 1 P 111- e IC r, .6,-* 1 RETIREMENTS , NEW HIRES AND PROMOTIONS . 1. C 4..., , N„Fs o es.° -, i P12 0 leP _7 1 Q 7 m I 4 : , ,c 1 755s 4/41,0 \ I) a A b __ � rvigitt = i�:7d -77-ur" ■ fi r . 4 ______.40.100 ..i. _. PP LE vikL A) Y� poLl k \mopric The 2021 Annual Report of the Apple Valley Police Department Page 42 RETIREMENTS The Apple Valley Police Department lost five respected officers to retirement in 2021. Sergeant Gummed and Officers Soderholm, Weber, Gibbs and Short retired to pursue other life endeavors. With their retirement, AVPD lost over 78 years of combined law enforcement experience. During their time with the department, Sergeant Gummert and Officers Soderholm, Weber, Gibbs, and Short served in multiple roles to include patrol, Patrol Sergeant, SWAT, Field Training Officer, Investigator, Investigative Sergeant, Firearms Instructor, SET and Retail Crime. Their achievements within the department and their connection to the community will be greatly missed. r di 1:. 0 0._,- , ,. e c,,E llII. -A, Sergeant James Gummed Officer Todd Soderholm Officer Jeff Weber Nov 2000 to Aug 2021 Oct 1988 to Dec 2021 May 2008 to Jan 2021 (20 years 8 months) (33 years 2 months) (12 years 8 months) lk i. 4( *** fi! If „i--5,,,,,-; f ' Lk' S t pl B Officer Kasey Short Officer James Gibbs Oct 2014 to June 2021 Oct 2014 to Feb 2021 (6 years 8 months) (6 years 5 months) The 2021 Annual Report of the Apple Valley Police Department Page 43 NEW HIRES Officer Chad Koller Officer Koller grew up in Donnellson, Iowa, where he attended Central Lee High School. Officer Koller earned a bachelor's degree in law enforcement and justice administration from Western Illinois. Officer Koller came to AVPD from the Metro Transit Police Department where he served as a patrol officer for eight years. Officer Koller also held positions as a field training officer, crisis intervention team and bike patrol. Officer Koller spends much of his time I with his family. He enjoys traveling when time allows. Officer Koller left the Metro Transit for a more traditional police department. He chose the Apple Valley Police Department for its reputation as professional organization. The 2021 Annual Report of the Apple Valley Police Department Page 44 NEW HIRES Officer Justin Wagner Officer Justin Wagner grew up in Farmington. He graduated with honors from Farmington High School. Officer Pl '� Wagner received bachelors degree in �[ criminal justice from Metro State University. * Officer Wagner started his career with the Apple Valley Police in August 2019 as a Community Service Officer. In ,11 January 2021, Officer Wagner was hired on as a patrol officer. ' . t, is, Officer Wagner enjoys spending time WED outdoors with family and friends fishing t and motorcycling. r1fr x Officer Wagner chose the Apple Valley Milr4' Police Department because he grew ' up in the area. He wanted to work for a 0 department that matched his ethics and values. The 2021 Annual Report of the Apple Valley Police Department Page 45 NEW HIRES Officer Darren Marshbank Officer Marshbank grew up in Sunnyvale, California. After attending St. Lawrence Academy High School, he obtained a bachelors of science degree in criminal justice at Colorado Technical University. Prior to becoming a cop, Officer Marshbank worked as a dispatcher for approximately nine years. Officer Marshbank enjoys sports and outdoor activities. He enjoys hiking, fishing and playing softball. He still roots for his hometown teams the San Francisco 49's and Giants. Officer Marshbank chose the Apple Valley Police Department after having 0 several positive experiences while riding with officers. The 2021 Annual Report of the Apple Valley Police Department Page 46 NEW HIRES Officer Evan Chirpich l Officer Chirpich grew up in Edina. * i After attending Edina High School, he ; obtained bachelors degree in criminal * ' justice from Minnesota State F -' er University Mankato. Officer Chirpich enjoys watching his1 favorite television shows, hanging out with family and friends, summer 4P outdoor activities and cooking. • Officer Chirpich chose the Apple Valley Police Department because of its strong community orientated ,` ,;." approach. Officer Chirpich looks forward to being an active member of the department. r The 2021 Annual Report of the Apple Valley Police Department Page 47 PROMOTIONS • • • Sergeant David Fry • Sergeant Fry was promoted to the rank of Sergeant in July 2021. Sergeant Fry was assigned to the detective unit prior to his promotion. Sergeant Fry has been with the Apple Valley Police Department since 'A January 2016. Since 2016, Sergeant Fry has served as a patrol officer, field training officer, use of force instructor, mentor and a detective. Sergeant Fry came to the Apple Valley Police Department from the Sherburne County Sheriff's Office where he served as a patrol deputy, rtr Swat operator and a Task Force ' '� Officer with the DEA. 0 STATISTICAL INFORMATION ... ..k. IC 4i‘V Q T••••SZjTSN1 ' `y 4 au.ti�: C 1 7 1 44Cii\'''' 41 Q' i858 ...4 i, __40 _.......... ..._r_,,_,!!!.., .,01..,0 16, . , ,..., ___,____. ....„, „ii„, ... _...„.r.___.,___ ,,,...wi+2 i i •!1 a cO ./1 ....., :..- li/A pALEvsVe* Yv of OLICE Illpir The 2021 Annual Report of the Apple Valley Police Department Page 49 CALLS FOR SERVICE POLICE CALLS FOR SERVICE -POLICE REPORTS 40079 40864 41752 34524 36,389 7555 7127 7005 6806 7041 2017 2018 2019 2020 2021 The 2021 Annual Report of the Apple Valley Police Department Page 50 MOTOR VEHICLE CRASHES 154 113 997 1057 1050 796 The 2021 Annual Report of the Apple Valley Police Department Page 51 ROBBERY AND THEFT 7 F 1024 1000 920 860 The 2021 Annual Report of the Apple Valley Police Department Page 52 ASSAULT AND TOTAL ARRESTS 373 324 313 326 F!' 1206 1198 1152 521 The 2021 Annual Report of the Apple Valley Police Department Page 53 JUVENILES & ADULTS CHARGED 259 233 155 77 76 947 965 997 663 444 The 2021 Annual Report of the Apple Valley Police Department Page 54 PERMITS TO PURCHASE A FIREARM AND INFORMATION REQUESTS 1007 L:18 4200 4200 3933 3336 3514 The 2021 Annual Report of the Apple Valley Police Department Page 55 SELECTED CRIMES REPORTED Selected Crimes Reported ■ASSAULT/TERRORISTIC THREATS (326) ■BURGLARY/BURGLARY TOOLS (78) CRIMES AGAINST FAMILY (33) CRIMINAL SEXUAL CONDUCT (84) DRUG RELATED (184) DUI (120) FORGERY (35) JUVENILE RUNAWAY (50) ji ii MURDER (0) ■VANDALISM (326) —ROBBERY (7) POSSESS STOLEN PROPERTY (17) THEFT (1000) MOTOR VEHICLE THEFT (58) TRESPASSING (67) UNDERAGE DRINKING & DRIVING (3) VIOLATION OF A COURT ORDER (130) IN CLOSING . 11111. �I C� 4 rill i RVAL� P4LICV The 2021 Annual Report of the Apple Valley Police Department Page 57 ABOUT OUR PATCH AND CREST vvt,f, viuto „ice vAt ff�ll { IIIIII Att Li C' 'pLIG THE EAGLE The eagle on our patch represents our noble nature, strength, bravery and alertness. In its right talon, the eagle holds an olive branch; a sign of peace and in its left talon the eagle holds arrows, symbolizing the willingness to fight for nobility. THE WREATH The use of the laurel wreath on our crest dates back to ancient times as a symbol of peace, eternity, victory and unrequited love. The wreath is meant to communicate the same values today along with emphasizing the other elements of the crest. The circular shape of interlocking branches is a historic emblem that resonates victory. THE SHIELD Both our patch and crest contain a shield that is a symbol of protection, our primary duty to our citizens. The 1964 at the top of the shield is the year the Apple Valley Police Department came into existence. The stars and stripes in the upper right quarter of the shield represent our commitment to our country and the apple tree in the upper left quarter of the shield represents our commitment to our community. The torch in the lower right quarter of the shield represents our commitment to constant vigilance and the book in the lower left quarter of the shield represents our commitment to learning and understanding. THE BANNER Both our patch and crest contain a banner with our department motto "Spectemur Agendo" (we are judged by our deeds). This banner communicates our desire to live out our values and mission daily, not through words but through actions. The 2O21 Annual Report of the Apple Valley Police Department Page58 WORTH A THOUSAND WORDS . . . a��' ilk 142, V-0-e% 4 FW RESCUE The 2021 Annual Report of the Apple Valley Police Department Page 59 THANK YOU . . . .,, , We trust that the time you have spent reading our ° ., 2021 annual report has given you a deeper i---— understanding of what the members of the Apple Valley Police Department do. The annual report is merely a snapshot of what the men and women =' ' with the Apple Valley Police Department do on a _ daily basis. * The Apple Valley Police Department serves you '"" - _.t"Y� '4 * with integrity and honor. Service is a lifestyle. You _ -'"* j ir" will see us in the community coaching, teaching, * volunteering and committing in countless ways. *, T We are inspired daily by your outpouring support and notes of encouragement. We are fortunate to * F,rpc - have a supportive community and City Council. ... II '" We look forward to continued community engagement and compassionate service in 2022. Dammam = Thank you for being there for us! -Yot r Fri,e. Ld, ottthe'Avv o�.tcos ,ex b\cc.' s o • ) s orb �' :, > � cr' ¢o nr it, 8 ' e. r e c,t c1/4{�e- �c IT° 0 ' ` 91) oil) 4- 1,)-( IIP 33 i I IP-C--„„)\*.f.„ ' --,')I 7 L C ,\ t 4t EPT `5 ; 1 eea You e 1001.:1 I s� y y L411, Pp �Q ASV 9411 it V 1 I,fiLEGE . Our mission is to protect our community and improve quality of life through service, education, and enforcement. Apple Valley Police Department 7100 147th St. W. Apple Valley, MN 55124 952-953-2700 police@ci.dpple-valley.mn.us • ••• ITEM: 4.F. ..... .... II 2022 Apple COUNCIL MEETING DATE: July 14, Va ey SECTION: Consent Agenda Description: Receive 2021 Annual Comprehensive Financial Report Staff Contact: Department/ Division: Ron Hedberg, Finance Director Finance Department ACTION REQUESTED: Receive the 2021 Annual Comprehensive Financial Report. SUMMARY: Jim Eichten, Managing Partner, with the City's auditing firm, Malloy Montague Karnowski Radosevich and Co., P.A., (MMKR) presented the 2021 Annual Comprehensive Finance Report and reviewed the Management Report at the informal work session on July 14, 2022. BACKGROUND: Included with the Council packet information are three separate bound documents in addition to one unbound report; the first bound document, and largest, is a copy of the Annual Comprehensive Financial Report, the second is the auditor's Management Report, and the third is Special Purpose Audit Reports including opinions on compliance with Government Auditing Standards and Legal Compliance. In addition to the bound reports also attached is a report titled "Popular Annual Financial Report". The intent of this report is to present data included in the Annual Comprehensive Financial Report in an easy to understand format. This report adds to the financial transparency for the city operations. This report, along with the Annual Comprehensive Financial Report will be posted on the City's website. Since the documents are large, a good place to start reviewing the documents would be the Popular Annual Financial Report and the Transmittal Letter in the Annual Comprehensive Financial Report (starting on page iii), the Management Discussion and Analysis letter (starting on page 4) in addition to the Auditor's Management Report starting on page 1 and their financial analysis section beginning on page 5 of that report. The Special Purpose Audit Reports include the results of the federal Single Audit for the 2020 year, this report includes no audit findings, which is what we strive for. In the auditor's Special Purpose Audit Report there was a finding noted in the sample of invoices that they selected for audit, this finding was related to the late payment of two invoices in excess of the 35 days statutory requirement. For both of these payments the reason for delayed payment was not noted at the time of payment, staff should document the reason for late payments at the time of processing, which did not occur in these instances. For the 2021 fiscal year we were under the $750,000 expenditure threshold which would have triggered the requirement for a federal single audit, so a single audit was not conducted. With the expected expenditure of more than the $750,000 in American Rescue Plan assistance in 2022 it is anticipated to require a single audit for the 2022 fiscal year. Last year was the tenth year that the City of Apple Valley participated in the Certificate of Achievement for Excellence in Financial Reporting program administered by the Governmental Finance Officers Association (GFOA), the City of Apple Valley was recently awarded the Certificate for the 2020 Annual Comprehensive Financial Report. The Popular Annual Financial Report for 2020 received the Award for Outstanding Achievement in Popular Annual Financial Reporting program administrated by the GFOA, for the fourth consecutive year. Staff believes that the current year's submissions will also meet the requirements to continue receiving the award. The presentation will cover some of the highlights of the year. If the Council has some items that they would like to be sure is covered just let me know prior to the meeting and we will be sure to cover it in the presentation. BUDGET IMPACT: No budget impact. ATTACHMENTS: Exhibit Exhibit Exhibit Exhibit .: Annual Comprehensive 111 , . .0. 114roinimm. /P. .iiie • Financial Report 4,.....2,40iN . ....,. .. .!,s110040610.4 0 0 0 1P r'4Ik r 4 —ler ' 01111*, • 0000 00000 4,e r... 0000 000 r,Fr0ie eird1.4,440 A01 4f7i . 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December 31 2021 111:$' :it\ . - • ..,-.• i • ., 1' rf..•ill" , • a ,4110 1" i_ CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Annual Comprehensive Financial Report for the Year Ended December 31, 2021 Prepared by Finance Department CITY OF APPLE VALLEY 7100 147th Street West Apple Valley,Minnesota 55124 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Table of Contents Page INTRODUCTORY SECTION ELECTED OFFICIALS AND ADMINISTRATION i ORGANIZATIONAL STRUCTURE ii LETTER OF TRANSMITTAL iii—ix CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING x FINANCIAL SECTION INDEPENDENT AUDITOR'S REPORT 1-3 MANAGEMENT'S DISCUSSION AND ANALYSIS 4-19 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Position 20 Statement of Activities 21-22 Fund Financial Statements Governmental Funds Balance Sheet 23-24 Reconciliation of the Balance Sheet to the Statement of Net Position 25 Statement of Revenue,Expenditures, and Changes in Fund Balances 26-27 Reconciliation of the Statement of Revenue,Expenditures, and Changes in Fund Balances to the Statement of Activities 28 Statement of Revenue,Expenditures, and Changes in Fund Balances— General Fund—Budget and Actual 29 Proprietary Funds Statement of Net Position 30-33 Statement of Revenue,Expenses, and Changes in Net Position 34-35 Statement of Cash Flows 36-37 Notes to Basic Financial Statements 38-79 REQUIRED SUPPLEMENTARY INFORMATION PERA—General Employees Retirement Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability 80 Schedule of City Contributions 80 PERA—Public Employees Police and Fire Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability 81 Schedule of City Contributions 81 Apple Valley Firefighters' Relief Association Schedule of Changes in the Relief Association's Net Pension Liability and Related Ratios 82 Schedule of City Contributions 83 Other Post-Employment Benefits Plan Schedule of Changes in the City's Total OPEB Liability and Related Ratios 84 Notes to Required Supplementary Information 85-93 CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Table of Contents(continued) Page SUPPLEMENTARY INFORMATION Combining and Individual Fund Statements and Schedules Nonmajor Governmental Funds Combining Balance Sheet 94 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 95 Nonmajor Special Revenue Funds 96 Combining Balance Sheet 97-98 Combining Statement of Revenues,Expenditures, and Changes in Fund Balances 99-100 Nonmajor Debt Service Funds 101 Combining Balance Sheet 102-103 Combining Statement of Revenues,Expenditures, and Changes in Fund Balances 104-105 Nonmajor Capital Projects Funds 106-107 Combining Balance Sheet 108-111 Combining Statement of Revenues,Expenditures, and Changes in Fund Balances 112-115 General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual 116-121 Road Improvements Capital Projects Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 122 Future Capital Projects—Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual 123 Cable TV Special Revenue Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 124 EDA Operations Special Revenue Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual 125 Former City Hall Building Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual 126 Capital Building Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual 127 Cable Capital Equipment Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual 128 Cable Capital Equipment/PEG Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual 129 Internal Service Funds 130 Combining Statement of Net Position 131 Combining Statement of Revenue,Expenses, and Changes in Net Position 132 Combining Statement of Cash Flows 133 CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Table of Contents (continued) Page STATISTICAL SECTION Net Position by Component 134-135 Changes in Net Position 136-139 Fund Balances of Governmental Funds 140-141 Changes in Fund Balances of Governmental Funds 142-143 Assessed and Estimated Actual Value of Taxable Property 144-145 Property Tax Capacity Rates 146-147 Principal Property Taxpayers 148 Property Tax Levies and Collections 149-150 Ratios of Outstanding Debt by Type 151-152 Ratios of General Bonded Debt Outstanding 153-154 Direct and Overlapping Governmental Activities Debt 155 Legal Debt Margin Information 156-157 Pledged Revenue Coverage 158-159 Demographic and Economic Statistics 160 Principal Employers 161 Full-Time Equivalent City Government Employees by Function 162-163 Operating Indicators by Function 164-165 Capital Asset Statistics by Function/Program 166-167 THIS PAGE INTENTIONALLY LEFT BLANK INTRODUCTORY SECTION CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Elected Officials and Administration December 31,2021 ELECTED OFFICIALS Term Expires Clint Hooppaw Mayor December 31,2022 John Bergman Councilmember December 31,2022 Thomas Goodwin Councilmember December 31,2024 Ruth Grendahl Councilmember December 31,2024 Thomas Melander Councilmember December 31,2022 ADMINISTRATION M. Thomas Lawell City Administrator Pamela Gackstetter City Clerk Ronald Hedberg Finance Director/Treasurer Matt Saam Public Works Director Jon Rechtzigel Police Chief Chuck Russell Fire Chief Bruce Nordquist Community Development Director Eric Carlson Parks and Recreation Director Cathy Broughten Assistant Finance Director Charles Grawe Assistant City Administrator Melissa Haas Human Resource Manager Brandon Anderson City Engineer Brian Skok Public Works Superintendent -i- Organizational Structure City of Apple Valley Citizens I Mayor and City Council i Economic Planning Development Commission Authorityi City Attorney(contractual) • City Administrator �� �� �—• Community Finance Administration Police Fire Parks& Public Development Recreation Works I \--T-1 Planning Accounting Administration Patrol Fire Recreation Street Maintenance Programs Economic Financial Reporting City Clerk/Elections Investigations Fire Inspection Park Maintenance Natural Resources Development Code Enforcement Cash&Investments Information Records Ice Arena Engineering Technology Utility Billing Human Resources Hayes Community& Building Inspections Senior Center Cable TV AV Aquatic Center Utilities Apple Valley Fleet Maintenance Community Center Municipal Liquor Valleywood Golf Cemetery Stores Redwood Pool -11- •••• Telephone (952) 953-2540 ••• Fax (952)953-2515 City of Apple 7100 147th St. W www.ci.apple-valley.mn.us Valley Apple Valley, MN 55124 June 8,2022 To the Honorable Mayor, City Council, and Citizens of the City of Apple Valley: The Annual Comprehensive Financial Report(ACFR) of the City of Apple Valley, Minnesota (the City), for the year ended December 31, 2021, is hereby submitted. The report was prepared in accordance with accounting principles generally accepted in the United States of America as established by the Governmental Accounting Standards Board and meets the requirements of the State Auditor's Office. The report consists of management's representations concerning the finances of the City. Consequently, management assumes full responsibility for the completeness and reliability of all information presented within this report. To provide a reasonable basis for making these representations,management of the City has established internal controls designed to protect the City's assets from loss, theft, or misuse and to provide sufficient information for the preparation of these financial statements in conformity with accounting principles generally accepted in the United States of America. Because the cost of internal controls should not outweigh the benefits, the City's internal controls have been designed to provide reasonable, rather than absolute, assurance that the financial statements will be free from material misstatements. As management, we assert that to the best of our knowledge and belief this report is complete and reliable in all material respects. The City's financial statements have been audited by Malloy, Montague, Karnowski, Radosevich & Co., P.A.,Certified Public Accountants. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City for the year ended December 31, 2021, are free of material misstatements.The independent audit involved examining,on a test basis,evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates used by management;and evaluating the overall financial statement presentation.Based upon the audit, the independent auditor concluded that there was a reasonable basis for rendering an unmodified opinion that the City's financial statements, for the year ended December 31,2021, are fairly presented in conformity with accounting principles generally accepted in the United States of America.The independent auditor's report is presented in the financial section of this report. Management's discussion and analysis(MD&A)immediately follows the independent auditor's report and provides a narrative introduction, overview, and analysis of the basic financial statements. The City's MD&A complements this letter of transmittal and should be read in conjunction with it. -iii- Profile of the City The City was incorporated as a village on January 1, 1969, and incorporated as a city on January 1, 1974. The City is a suburban community located 17 miles south of downtown Minneapolis within Dakota County, and has a convenient location with a comprehensive system of highways — Interstate 35E serves the northwest boundary of the City,while State Highway 77 runs north and south through the City. The City is served by a bus rapid transit service that connects to the light rail system serving Minneapolis and St. Paul. The City is seven miles from the Minneapolis-St. Paul International Airport within the seven-county Twin Cities metropolitan region, has a land area of 17.5 square miles, and serves a community with a current population of 56,374, according to the 2020 Census,which is the most recent available. CITY OF APPLE VALLEY N ir in 0,, - lila" 11111- rtoililiT" hp... If eirliallihillt ill 11 1111111L111110,1 Ili Ill St.Paul11.11111 . iiiiillp IL.-"OIMI Minneapolis 41 VII - 11111 "-' Al Lie avagii f11 1 01 u�i orn,ne<� R o J Transit Center Ilk METRO Red Line TS iii ,,,..... .i i�i �AppaII e � AV � � as 41 0 2.5 5 10 15 20 Miles METRO Red Line - �"'- -- Connection to Central Cities and MSP International Airport -iv- The City operates as a Statutory Plan A City,the Mayor-Council form,under Minnesota law.The governing body, consisting of the Mayor and four councilmembers, is elected at large and on a nonpartisan basis. Terms of office are four years, with elections held in each even-numbered year; not more than three councilmembers' terms expire in any one year. The City Council is responsible for, among other things, passing ordinances, adopting the budget, appointing members to various advisory committees and commissions, and hiring the City Administrator and other city employees. The City Administrator is responsible for carrying out the policies,ordinances, and directions of the City Council and for overseeing the day-to-day operations of the City. The City provides its residents and businesses with a full range of municipal services consisting of public safety (police, fire, building inspections), public works, parks and recreation, and general government administration.The City also operates a number of enterprise activities including:water and sanitary sewer, Valleywood Golf Course, three off-sale liquor stores, storm water, street lights, sports arenas, and a cemetery. Sanitary sewage treatment and disposal is operated on a regional basis by the Metropolitan Council Environmental Services. Refuse collection and disposal are handled on a private basis through contractual arrangements by city residents with private haulers. Further information regarding city services can be obtained from the City's website at www.ci.apple-valley.mn.us. The Apple Valley Economic Development Authority (EDA) is a separate legal entity organized pursuant to Minnesota Statutes, Section 469,and is included as a blended component unit. The EDA is considered a component unit because the governing body is comprised of City Council members and two other members being appointed by the City Council. Also,the EDA is in a relationship of financial benefit or burden with the City. The annual budget serves as the foundation for the City's financial planning and control. The budgetary process is outlined in the notes to basic financial statements. The City applies budgetary controls to ensure compliance with legal provisions of the laws of Minnesota. Budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America. Annual budgets are adopted for the General Fund in addition to certain special revenue and capital projects funds. Budget to actual comparisons are presented for each governmental fund for which an annual budget has been adopted. Factors Affecting Financial Condition The City is committed to maintaining a strong financial condition, while continuing to provide public services to its residents and businesses.The City's financial position,as reflected in the financial statements presented in the reports, is perhaps best understood when it is considered from the broader perspective of the specific environment within which the City operates. Local Economy The economic conditions remain better for the City, its residents, and its businesses than at the state and national levels.The City's unemployment rate as of December 2021,for example,is 2.0 percent,compared to the state of Minnesota's rate of 2.6 percent and the national unemployment rate of 3.7 percent. Unemployment Rate Dec. 2021 Dec. 2020 Dec. 2019 Dec. 2018 Dec. 2017 City of Apple Valley 2.0% 4.0% 2.6% 2.5% 2.5% Dakota County 2.4% 4.3% 2.9% 2.7% 2.7% State of Minnesota 2.6% 4.9% 3.2% 3.4% 3.3% National 3.7% 6.5% 3.4% 3.7% 3.9% (Source:MN Dept.of Economic Development) -V- Housing Values Home values in the City are continuing a positive Assessors Estimated Market Value trend, reflecting the current strength of the local Median Value Homesteaded Residential housing market. The County Assessor's estimated $400,000 residential market values for the median valued home $353,000 $350,000 increased approximately 3.0 percent for 2021. $302,300 Assessor values for 2022 and 2023 continue positive $300,000 $285,300 growth with 2023 value increases at historic levels. $259,800$ 277'100 $2s0,000 Increase in Median Value Home $2za,too$238,100 2016 5.0% $zoa,000 $218,600 $205,100 2017 2.5% $150,000to co 0 0 2018 6.2% O O d coN N N M 8 Cl N Cl N N N N N C i 2019 9.0% Tax Payable Year 2020 6.7% 2021 3.0% 2022 6.0% 2023 (Preliminary) 16.8% The population of the City has increased from 585 in 1960 to 56,374 in 2020,according to the 2020 Census, which is the most recent estimate available. The average age is 37 and the median household income was $90,162 as reported in the 2020 Census,compared to an average age of 32 and household income of$78,028 as reported in the 2010 Census. The City is the home to Uponor and Wings Financial Credit Union. Other major employers in the area include Independent School District (ISD) 196, Target, Walmart, Minnesota Zoo, Dakota County, Augustana Health Care, Questar Assessments, Cub Foods, and Menards. Market Value Growth The City consistently adds new tax base each year.In 2021,a total of$69.5 million of market Total Market Value $7 $160 value was added to the City's tax base and $6 - $140 u which current data indicates is continuing.Total _ market value increased to $6.3 billion for 2021, d $5 st20 resulting from market value appreciation and $4 .� $100 = o additional apartment construction. Conditions 3I - ss0 continue to improve for the future with County s60 Assessor data for payable 2022 showing a " $2 - $40 z 4.7 percent increase to $6.6 billion in total 4 $1 ' I $20 city-wide taxable market value, of which s s- $32.0 million l results from new construction for 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 payable 2022. New Madret Value Added(in millions) --Total Market Value(in billions) Major Initiatives In 2021,investment continued in the City as new businesses opened and new developments were approved. What follows is a sample of some of the development projects that were reviewed, approved, began construction, or were completed in 2021, as well as some of the long-range planning and economic development initiatives that will help maintain the City's high quality of life. -vi- Residential Development Residential Building Permits Over the past 10 years,single-family construction soo — has averaged 80 units per year, and 2021 saw 700 63 single-family units constructed, valued at 600 - $21.7 million.Multi-family construction includes 500 • — 232 apartment units were permitted in 2021. The 400 taxable value of these recent projects will come 300 on line for taxes payable in 2022 and into 2023. zoo 1 ft 2021 saw the permitting and start of construction 'Do ' of two apai lriient complexes; including the Risor - Apar truents and Townhomes,adding 172 housing 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 units, and a 60 unit expansion of the Presbyterian Total Residential Units Multi Family Units Homes at Orchard Place, these projects are expected to be completed in 2022. Residential Construction(new&remodeling)Values $45,000,000 The construction of new single-family properties $40,000,000 recovered from a dip in single-family permit $35,000,000 activity in recent years, with 77 in 2021 and 5 in $30,000,000 $zs,000,000 2020,which results from the lower availability of $z0,000,000 fully developed lots. The valuation added by $15,000,000 remodeling and renovations is being maintained $lo,000,000 at a high level,valued at over$34.5 million. This $s,000,000 reflects homeowners' continued interest in 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 investing in their properties. —New Single Family Residential Construction Value Residential Alteration Values Commercial Development Commercial and industrial development continued to improve in 2021, with total Commercial-Industrial Construction improvement values, including commercial Va l u e alterations,totaling$37.6 million in 2021. $70,000,000 $60,000,000 New commercial construction projects included a $S0,o00,000 new Panera Restaurant, JP Morgan/Chase Bank, $40,000,000 Texas Roadhouse Restaurant and the My Salon $30,000,000 Suites in the Central Village area, tenant $za,000,000 buildouts at the Orchard Place development near $10,000,000 157th St. and Pilot Knob and the Pennock Retail $- Center at Pennock Avenue and County Road 42. 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Total Commercial Construction Value Upcoming initiatives include: Mixed-Use Business Campus In 2022, approximately 350 acres of the mixed business campus will continue to be master planned, with some mixed uses proposed beginning development in the area that has been recently mined for aggregate. In 2022, construction is expected to begin on a new Lunds &Byerlys grocery store, a health clinic, along with addition supporting commercial uses. Significant public infrastructure improvements,including roads, trails,ponding, and park improvements,will be part of the plan and coincide with private development. -vii- Upcoming initiatives continued: Applewood Pointe Adjacent to the city-owned Valleywood Golf Course, United Properties received approvals to develop a 98-unit senior cooperative with 7 future townhomes on a 10-acre site. Construction has begun in 2022 and the initial phase is expected to be completed in 2022. Summers Ridge In 2021, construction began on an assisted living and supportive care senior rental facility with 64 units at the northeast quadrant of Pilot Knob Road and 155th Street adjacent to the Cobblestone Lake commercial district. Construction will be complete in 2022. Eagle Pointe A 23-acre privately owned executive golf course has been approved for a development in a context sensitive plan for a "low-density-flex" (LDF) designated location for housing that compliments nearby neighborhoods, wetlands, and open space. Construction is expected to begin in 2022 with the creation of 27 single-family villa and 49 attached townhomes in 2022. Founders Senior Rental Roers Companies has been approved to build 160 market rate senior rental units (aged 55+)with 12 rental townhomes at the southwest quadrant of Galaxie Avenue and Founders Lane. Twenty percent of the units, 35 units, are to be affordable to seniors at 50 percent of median income for the region. This is the last housing site available for development in the 60-acre Central Village neighborhood of the Downtown. Construction began in 2021,with a 2022 completion expected. Industrial Locations Two projects recently received approvals for industrial development,one is the 117,000 sq.ft.Apple Valley Commerce Center by Scannell and the 112,170 sq.ft. multi-tenant building by Opus Development. Infrastructure Improvements The City is committed to maintaining its significant investment in the community's infrastructure with the implementation of an aggressive street maintenance program in 2012. In 2021, over $9.2 million was invested to maintain the infrastructure and included the following significant projects: • Reconstruction of Cimarron Road neighborhood streets. • Construction of intersection improvements at Pilot Knob Road and 155th Street and 157th Street. • Additional resurfacing of streets throughout the community to preserve their useful lives. Long-Term Financial Planning In developing the annual budget,the City follows five core fiscal principles. These include: • Focus on the provision of basic city services and fund their provision at adequate levels. • Estimate anticipated revenues at realistic levels. • Retain adequate reserves to protect against fiscal uncertainty. • Anticipate continued community growth and program capital improvements to serve our growing community. • Demonstrate strong stewardship of existing infrastructure and plan for its repair/replacement in a proactive manner. —viii- Each year,the City adopts a five-year Capital Improvement Program(CIP).The CIP is a five-year plan that identifies the City's infrastructure, development objectives, and the allocation of resources for these projects. This CIP provides policy makers and the community with a strategic approach to implementation and administration of improvement projects. The 2022-2026 CIP identifies $136.8 million of capital projects, along with the associated funding. The five-year CIP also includes five-year revenue and expenditure projections for the majority of funds identified in the document. One of the larger improvements included in the 2022-2026 CIP includes the continued street and utility reconstruction and reconditioning program,which totals $59.5 million over the next five years. Relevant Financial Policies The City utilizes various financial and budget policies to guide the City Council and staff when making financial decisions. These include adoption of a balanced budget,minimizing the reliance on state revenues which have proven to be unpredictable, setting of a 50 percent of subsequent year's budgeted expenditures minimum fund balance level to provide for cash flow purposes, and adoption of a five-year CIP to provide for capital asset acquisition and replacement. Cash temporarily idle during the year was invested in U.S. government agency obligations, municipal securities,certificates of deposit,and money market instruments.The City's investment policy calls for the investment of public funds in a manner that will provide the highest investment return with minimum risk, while meeting the daily cash flow demands of the City. For investments held at December 31, 2021, the effective duration of the investment portfolio was 2.34 years, compared to an effective duration of 2.29 years at December 31, 2020. The City's average return on investments in 2021 was negative 0.63 percent, compared to 2020 which was 3.82 percent. Awards and Acknowledgements The Government Finance Officers Association(GFOA) of the United States and Canada awarded the City a Certificate of Achievement for Excellence in Financial Reporting to the City for its ACFR for the fiscal year ended December 31,2020.This is the 10th year that the City achieved this prestigious award.In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current ACFR continues to meet the Certificate of Achievement Program's requirements and we are submitting it to the GFOA of the United States and Canada to determine its eligibility for another certificate. The preparation of this report could not occur without the efficient and dedicated service of the entire finance department staff throughout the reporting year. We would like to express our appreciation to all members of the department who assisted and contributed to the preparation of this report. We would like to thank the City Council for its commitment in planning and implementing the financial operations of the City in a fiscally prudent and progressive manner. Respectfully submitted, CITY OF APPLE VALLEY,MINNESOTA Z4-4P Ronald Hedberg Finance Director -ix- Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Presented to City of Apple Valley Minnesota For its Annual Comprehensive Financial Report For the Fiscal Year Ended December 31, 2020 Ciu t, . P- 2, Executive Director/CEO -x- FINANCIAL SECTION PRINCIPALS Thomas A.Karnowski,CPA Paul A.Radosevich,CPA William J.Lauer,CPA M KR P ■ James H.Eichten,CPA CERTIFIED PUBLIC Aaron J.Nielsen,CPA ACCOUNTANTS Victoria L.Holinka,CPA/CMA Jaclyn M.Huegel,CPA Kalen T.Karnowski,CPA INDEPENDENT AUDITOR'S REPORT To the City Council and Management City of Apple Valley,Minnesota OPINIONS We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Apple Valley, Minnesota (the City) as of and for the year ended December 31, 2021, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of December 31, 2021, and the respective changes in financial position, and,where applicable, cash flows thereof, and the budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America. BASIS FOR OPINIONS We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. RESPONSIBILITIES OF MANAGEMENT FOR THE FINANCIAL STATEMENTS Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City's ability to continue as a going concern within 12 months beyond the financial statements date, including any currently known information that may raise substantial doubt shortly thereafter. (continued) -1- Malloy, Montague, Karnowski, Radosevich & Co., P.A. 5353 Wayzata Boulevard • Suite 410 • Minneapolis, MN 55416 • Phone: 952-545-0424 • Fax: 952-545-0569 • www.mmkr.com AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance, but is not absolute assurance and, therefore, is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate,they would influence the judgement made by a reasonable user based on the financial statements. In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards,we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City's ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding,among other matters,the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and the required supplementary information (RSI), as listed in the table of contents,be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board,who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the RSI 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. (continued) -2- Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The combining and individual fund financial statements and schedules, as listed in the table of contents, are presented for purpose of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole. Other Information Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections ,but does not include the basic financial statements and our auditor's report thereon. Our opinions on the basic financial statements do not cover the other information,and we do not express an opinion or any form of assurance thereon. In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If,based on the work performed, we conclude that an uncorrected material misstatement of the other information exists,we are required to describe it in our report. OTHER REPORTING REQUIRED BY GOVERNMENT AUDITING STANDARDS In accordance with Government Auditing Standards, we have also issued our report dated June 8, 2022, on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements, and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance. arf, 4.,1-4.6064.A4124- (---0 • , • Minneapolis, Minnesota June 8,2022 -3- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Management's Discussion and Analysis Year Ended December 31,2021 As management of the City of Apple Valley,Minnesota(the City),we have provided readers of the City's financial statements with this narrative overview and analysis of the financial activities of the City for the fiscal year ended December 31,2021. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal, located earlier in this report. FINANCIAL HIGHLIGHTS • The assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows of resources at the close of the most recent fiscal year by $288,449,606 (net position). Of this amount, $56,885,704 (unrestricted net position) may be used to meet the City's ongoing obligations to citizens and creditors; $17,816,684 is restricted for specific purposes(restricted net position); and $213,747,218 represents the net investment in capital assets. The City's total net position increased by$14,885,029 during the year ended December 31,2021. • As of the close of the current fiscal year, the City's governmental funds reported combined ending fund balances of$72,739,272,an increase of$8,860,925. • At the end of the current fiscal year, unassigned fund balance for the General Fund was $18,887,081, or 55.4 percent, of total General Fund expenditures based on 2022 budgeted expenditure levels. • The City's long-term debt increased by $4,378,069, or 16.8 percent, during the current fiscal year. The increase is primarily attributable to issuances of bonded debt in the current year, offset by the principal payments in the current year. OVERVIEW OF THE FINANCIAL STATEMENTS This discussion and analysis is intended to serve as an introduction to the City's basic financial statements. The City's basic financial statements include three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to basic financial statements. This report also contains other supplementary information in addition to the basic financial statements. Government-Wide Financial Statements — The government-wide financial statements are designed to provide readers with a broad overview of the City's finances, in a manner similar to a private sector business. The Statement of Net Position presents information on all of the City's assets, liabilities, and deferred inflows/outflows 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. -4- 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 property taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include general government, public safety, public works, and parks and recreation. The business-type activities of the City include municipal liquor, municipal golf course, sports arena, water and sewer, storm drainage, cemetery, and street light utility. The government-wide financial statements not only include the City itself (known as the primary government), but also the Apple Valley Economic Development Authority (EDA). The EDA is legally separate and is reported as if it were part of the primary government because it provides services exclusively for the City. The EDA is reported as the Economic Development Debt Service Fund and the EDA Operations Special Revenue Fund. Fund Financial Statements — A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments,uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided into two categories: governmental funds and proprietary 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 the 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 of the government's near-term financing decisions. Both the governmental funds Balance Sheet and Statement of Revenue, Expenditures, and Changes in Fund Balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City maintains several individual governmental funds. Information is presented separately in the governmental funds Balance Sheet and Statement of Revenue, Expenditures, and Changes in Fund Balances for the General Fund, American Rescue Plan Act Special Revenue Fund, Closed Bond Issues Debt Service Fund, Road Improvements Capital Projects Fund, Construction Projects Capital Projects Fund, and Future Capital Projects —Capital Projects Fund, all of which are considered to be major funds. Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report. The City adopts an annual appropriated budget for its General Fund,Road Improvements Capital Projects Fund, Future Capital Projects—Capital Projects Fund, Cable TV Special Revenue Fund, EDA Operations Special Revenue Fund, Former City Hall Building Capital Projects Fund, Capital Building Capital Projects Fund, Cable Capital Equipment Capital Projects Fund, and Cable Capital Equipment PEG Capital Projects Fund. A budgetary comparison statement or schedule has been provided for these funds to demonstrate compliance with these budgets. -5- Proprietary Funds — The City maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for its municipal liquor, municipal golf course, sports arena, water and sewer, storm drainage, cemetery, and street light utility operations. Internal service funds are accounting devices used to accumulate and allocate costs internally among the City's various functions. The City uses internal service funds to account for its dental insurance, benefits/other insurance, and vehicle and equipment replacement. Because these services predominantly benefit governmental rather than business-type functions,they have been included within governmental activities in the government-wide financial statements. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary funds financial statements provide separate information for the municipal liquor, municipal golf course, sports arena, water and sewer, storm drainage, cemetery, and street light utility operations, all of which are considered to be major funds of the City. Conversely, the internal service funds are combined into a single, aggregated presentation in the proprietary funds financial statements. Individual fund data for the internal service funds is provided in the form of combining statements elsewhere in this report. Notes to Basic Financial Statements — The notes to basic financial statements provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. Other Information — In addition to the basic financial statements and accompanying notes, this report also presents required supplementary information and the combining and individual fund statements and schedules (presented as supplementary information) referred to earlier in connection with nonmaj or governmental funds and internal service funds, which are presented immediately following the basic financial statements. Further, a statistical section has been included as part of the Annual Comprehensive Financial Report to facilitate additional analysis, and is the third and final section of the report. GOVERNMENT-WIDE FINANCIAL ANALYSIS As noted earlier, net position may serve over time as a useful indicator of the City's financial position. In the case of the City, assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by$288,449,606 at the close of the most recent fiscal year. By far, the largest portion of the City's net position reflects its net investment in capital assets (e.g., land, buildings, machinery, equipment, distribution system, and infrastructure) 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 investments in its capital assets are 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. -6- The following table provides the City's Summary of Net Position: Table 1 Summary of Net Position as of December 31,2021 and 2020 Governmental Activities Business-Type Activities Totals 2021 2020 2021 2020 2021 2020 Assets Current and other assets $ 91,939,287 $ 80,458,492 $ 19,407,399 $ 16,347,551 $111,346,686 $ 96,806,043 Capital assets,net 113,664,868 111,774,799 120,616,645 119,953,793 234,281,513 231,728,592 Total assets $205,604,155 $ 192,233,291 $140,024,044 $ 136,301,344 $345,628,199 $328,534,635 Deferred outflows of resources Pension plan deferments $ 11,613,815 $ 5,062,140 $ 1,037,091 $ 168,383 $ 12,650,906 $ 5,230,523 OPEB plan deferments 319,959 258,321 61,719 47,604 381,678 305,925 Total deferred outflows of resources $ 11,933,774 $ 5,320,461 $ 1,098,810 $ 215,987 $ 13,032,584 $ 5,536,448 Total assets and deferred outflows of resources $217,537,929 $197,553,752 $141,122,854 $136,517,331 $358,660,783 $334,071,083 Liabilities Other liabilities $ 6,818,655 $ 7,448,073 $ 1,511,801 $ 1,235,177 $ 8,330,456 $ 8,683,250 Noncurrent liabilities 30,581,552 30,119,701 12,593,389 14,149,389 43,174,941 44,269,090 Total liabilities $ 37,400,207 $ 37,567,774 $ 14,105,190 $ 15,384,566 $ 51,505,397 $ 52,952,340 Deferred inflows of resources Pension plan deferments $ 16,733,043 $ 6,756,175 $ 1,390,060 $ 129,404 $ 18,123,103 $ 6,885,579 OPEB plan deferments 488,459 564,550 94,218 104,037 582,677 668,587 Total deferred inflows of resources $ 17,221,502 $ 7,320,725 $ 1,484,278 $ 233,441 $ 18,705,780 $ 7,554,166 Net position Net investment in capital assets $103,338,673 $ 100,646,284 $110,408,545 $ 108,787,122 $213,747,218 $209,433,406 Restricted 17,816,684 17,391,864 — — 17,816,684 17,391,864 Unrestricted 41,760,863 34,627,105 15,124,841 12,112,202 56,885,704 46,739,307 Total net position $162,916,220 $ 152,665,253 $125,533,386 $120,899,324 $288,449,606 $273,564,577 Total liabilities,deferred inflows of resources,and net position $217,537,929 $197,553,752 $141,122,854 $136,517,331 $358,660,783 $334,071,083 An additional portion of the City's net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position of$56,885,704 may be used to meet the City's ongoing obligations to citizens and creditors. At the end of the current fiscal year, the City is able to report positive balances in all three categories of net position, both for the City as a whole, as well as for its separate governmental and business-type activities. There was an increase in net position in the governmental activities of$10,250,967, and an increase in business-type activities of $4,634,062, for a net total government-wide increase of $14,885,029 in net position. -7- Both governmental activities and business-type activities experienced changes in deferred outflows of resources and deferred inflows of resources, as a result of the City's participation in defined benefit pension plans. The increase in current and other assets is consistent with changes in fund balance and net position in the current year. The following table provides a condensed version of the Statement of Activities for the year ended December 31,2021 with comparative amounts for the year ended December 31,2020: Table 2 Change in Net Position for the Years Ended December 31,2021 and 2020 Governmental Activities Business-Type Activities Total 2021 2020 2021 2020 2021 2020 Revenues Program revenues Charges for services $ 7,657,621 $ 5,246,029 $ 30,036,011 $ 27,264,706 $ 37,693,632 $ 32,510,735 Operating grants and contributions 1,322,061 900,830 - - 1,322,061 900,830 Capital grants and contributions 5,155,677 7,388,877 1,788,782 2,038,868 6,944,459 9,427,745 General revenues Property taxes 29,584,921 28,412,514 121,000 121,000 29,705,921 28,533,514 Other taxes 138,386 142,737 - - 138,386 142,737 Franchise taxes 1,282,491 1,312,562 - - 1,282,491 1,312,562 Grants and contributions not restricted to specific programs 109,083 4,238,261 - - 109,083 4,238,261 Other 213,783 825 - - 213,783 825 Investment earnings(losses) (385,982) 2,397,744 (124,086) 598,794 (510,068) 2,996,538 Gain on sale of assets 203,160 - 198,528 115,788 401,688 115,788 Total revenues 45,281,201 50,040,379 32,020,235 30,139,156 77,301,436 80,179,535 Expenses General government 7,491,796 7,639,974 - - 7,491,796 7,639,974 Public safety 12,116,115 13,712,210 - - 12,116,115 13,712,210 Public works 9,793,408 9,886,859 - - 9,793,408 9,886,859 Parks and recreation 7,425,649 5,990,903 - - 7,425,649 5,990,903 Interest and fiscal charges 329,266 240,927 - - 329,266 240,927 Municipal liquor - - 9,886,246 9,558,251 9,886,246 9,558,251 Municipal golf course - - 1,500,829 1,199,737 1,500,829 1,199,737 Sports arena - - 958,195 968,349 958,195 968,349 Water and sewer - - 10,035,490 10,126,431 10,035,490 10,126,431 Storm drainage - - 2,160,173 2,228,700 2,160,173 2,228,700 Cemetery - - 196,488 181,331 196,488 181,331 Street light utility - - 522,752 550,641 522,752 550,641 Total expenses 37,156,234 37,470,873 25,260,173 24,813,440 62,416,407 62,284,313 Increase in net position before transfers 8,124,967 12,569,506 6,760,062 5,325,716 14,885,029 17,895,222 Transfers 2,126,000 1,383,700 (2,126,000) (1,383,700) - - Change in net position 10,250,967 13,953,206 4,634,062 3,942,016 14,885,029 17,895,222 Net position-beginning 152,665,253 138,712,047 120,899,324 116,957,308 273,564,577 255,669,355 Net position-ending $162,916,220 $152,665,253 $125,533,386 $120,899,324 $288,449,606 $273,564,577 Governmental Activities-The City's net position for governmental activities increased by$10,250,967, or 6.7 percent, after $2,126,000 of net transfers from business-type activities. Key elements of this increase are seen in the table above. -8- Revenues decreased overall by$4,759,178, or 9.5 percent. This change included: • a decrease in unrestricted grants and contributions, due to Coronavirus Aid, Relief, and Economic Security (CARES) Act funding received from the federal government in the prior year, in the amount of $4,025,355. In 2021, the City received American Rescue Plan Act funding in the amount of$2,823,629 and is included in unearned revenue at December 31,2021. • a decrease in capital grants and contributions, due to a reduction in Municipal State Aid (MSA) funds received, due to the decreased spending on covered expenses. • a decrease in investment earnings (losses), due to increases in fixed income rates at the end of the year negatively impacting the unrealized gains of investments held in the portfolio. • an increase in charges for services, due to additional development-related activities. Expenses decreased overall by$314,639, or 0.8 percent. This decrease included: • the public safety function decreased $1,596,095, related to decreases in net pension liabilities. These decreases were partially offset by increases in the parks and recreation function of $1,434,746, resulting from increased activity from services, the result of decreased activity in fiscal 2020,due to the pandemic. As seen in the following graph, taxes make up about 68 percent of the total governmental activities revenues for 2021. Charges for services make up about 17 percent of the total, and are followed by grants at 14 percent, and all other at 1 percent of the total. 2021 Revenues by Source—Governmental Activities Other Charges for 1% Services 17°l0 1\)[_, It\\_ Grants 14% Taxes 68% 2020 Revenues by Source—Governmental Activities Charges for Services Other 10% 13% Grants • 17% Taxes 60% -9- 2021 Expenses—Governmental Activities Other Parks and 1% General Recreatio Government 20% 20% Public Works Safety 26% 33% 2020 Expenses—Governmental Activities Other 1% General Parks and Government Recreatic 20% 16% Public'Works 26% Public Safety 37% The expenses in the graph above for governmental activities show the amounts spent on different activities for 2021 and 2020. In 2021, public safety makes up 33 percent, public works 26 percent, parks and recreation 20 percent, and general government 20 percent. Other includes debt service interest and fiscal charges in governmental activities, and makes up 1 percent. -10- Business-Type Activities—Business-type activities increased the City's total net position by$4,634,062. Key elements of the business-type activities are as follows: • Charges for services for business-type activities include sales for municipal liquor, municipal golf course, and sports arena; and charges for water and sewer, storm drainage, cemetery, and street light utility operations. The following graph shows the relationship between the revenues and expenses for the various activities. • Charges for services increased $2,771,305 in the current year, due to increases in sales in the Municipal Liquor Fund and Municipal Golf Course Fund, and revenues in the Water and Sewer Fund. • About 79 percent of all business-type activity expenses are from the municipal liquor and water and sewer operations. • Investment earnings (losses) decreased, due to a downturn in the market conditions in fiscal 2021. • Overall, business-type activities generated an increase in net position before transfers of $6,760,062. After considering net of transfers out to governmental activities totaling $2,126,000, net position increased by$4,634,062. Revenues and Expenses—Business-Type Activities $14,000,000 $12,000,000 $10,000,000 — $8,000,000 - $6,000,000 $4,000,000 $2,000,000 $— I I 1 Municipal Municipal Sports Water and Storm Cemetery Street Light Liquor Golf Arena Sewer Drainage Utility Course ORevenues(excluding capital grants) •Expenses -11- 2021 Revenues by Source—Business-Type Activities Capital Grants and Contributions 6% <1% Charges for Services 94% 2020 Revenues by Source—Business-Type Activities Capital Grants and Contributions 11110ther 3% Charges for Services 90% -12- FINANCIAL ANALYSIS OF THE GOVERNMENT'S FUNDS As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Governmental Funds — The focus of the City's governmental funds is to provide information on near-term inflows, outflows, and balances of currently available resources. Such information is useful in assessing the City's financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. As of the end of the current fiscal year, the City's governmental funds reported combined ending fund balances of$72,739,272, an increase of$8,860,925 in comparison with the prior year. The City has six major governmental funds: the General Fund, the American Rescue Plan Act Special Revenue Fund, the Closed Bond Issues Debt Service Fund, the Road Improvements Capital Projects Fund, the Construction Projects Capital Projects Fund, and the Future Capital Projects — Capital Projects Fund. General Fund The General Fund is the chief operating fund of the City. At the end of the current fiscal year, total fund balance of the General Fund was $19,886,420. As a measure of the General Fund's liquidity, it may be useful to compare the unassigned fund balance to total fund expenditures. Unassigned fund balance represents 55.4 percent of subsequent year budgeted expenditures. Total fund balance for the City's General Fund increased by $698,457 during 2021. Key factors in this increase are as follows: • The City adopted a balanced budget prior to the start of the current year. • Taxes increased $1,124,077 from the prior year, due to a 4.3 percent increase in the tax levy for 2021. • Intergovernmental revenues decreased by $6,887,718, mainly due to receiving less COVID-19 assistance in 2021. • Investment earnings revenues were approximately $341,601 under budget and are a decrease of $2,602,092 from the prior year, due to the increase in fixed income rates at the end of the year negatively impacting the unrealized gains of investments held in the portfolio. In 2021, the unrealized gains(losses) declined$1,725,026. • Licenses and permits revenues were approximately$1,329,406 over budget, mainly due to public works building associated permits being greater than anticipated($1,324,213). This is an increase of$1,535,712 from the prior year and was due to increased building activity. • Charges for services revenue increased by $815,394 resulting from the lifting of pandemic restrictions during the year in the parks and recreation program. • Expenditures were $1,340,383 under the 2021 budgeted amounts, mostly due to position vacancies and uncompleted projects and services. • The total fund balance increased by $698,457, after transferring $1,150,000 out of the General Fund to the Future Capital Projects — Capital Projects Fund, in excess of budgeted amounts in accordance with the City's fund balance policy. -13- American Rescue Plan Act In 2021, the City received American Rescue Plan Act funding in the amount of $2,823,629, which is included in unearned revenue at December 31,2021. Closed Bond Issues Debt Service Fund The Closed Bond Issues Debt Service Fund accumulates resources remaining from retired debt service funds. The fund balance at the end of 2021 is $10,811,270,which decreased$207,911 from the prior year. The decrease results from the Closed Bond Issues Debt Service Fund transferring out $3,672,966 to acquire the special assessment receivable of a development project. This is offset by revenue from special assessments of$3,451,521 in the current year. Road Improvements Capital Projects Fund The Road Improvements Capital Projects Fund receives transfers from other funds. These resources are used to finance street overlays and reconstruction projects, per the City's pavement management plan. The fund balance at the end of 2021 is negative ($1,510,390),which is an improvement of$879,354 from the prior year, and results from the collection of MSA in 2021. Transfers totaling $4,076,500 from the General Fund and Future Capital Projects—Capital Projects Fund were anticipated in the 2021 budget. Construction Projects Capital Projects Fund The Construction Projects Capital Projects Fund accounts for development projects, the costs of which will be recovered through the development process, including specially assessing the benefiting properties. The fund balance at the end of 2021 is negative ($521,639), which is an improvement of $243,895 from the prior year. Development projects accounted for in this fund in 2021 will be assessed to developer after project completion. Future Capital Projects Capital Projects Fund The Future Capital Projects Capital Projects Fund accumulates resources according to the City Council's adopted fund balance policy. This policy calls for amounts in the General Fund that exceed a maximum level to be transferred to the Future Capital Projects Capital Projects Fund. The fund balance at the end of 2021 is $17,395,786, which is an increase of$211,071 from the prior year. A transfer from the General Fund was received in 2021 in the amount of$1,150,000, in accordance with the fund balance policy. Proprietary Funds — The City's proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail. The City has seven enterprise funds and three internal service funds. The seven enterprise funds include: Municipal Liquor Fund, Municipal Golf Course Fund, Sports Arena Fund, Water and Sewer Fund, Storm Drainage Fund, Cemetery Fund, and the Street Light Utility Fund. The total net position of all enterprise funds totals $125,845,397, $110,408,545, of which is capital assets, net of related debt and in total, is an increase of$1,621,423 from the prior year. The total unrestricted net position for all proprietary funds for the year was $15,436,852, an increase of$3,035,243. Municipal Liquor Fund The net position in the Municipal Liquor Fund decreased $450,688 from increased current year transfers of$1,020,000. The increase in operating revenues of$250,184 reflects continued positive operations of the City's liquor stores, including transferring $680,000 to the General Fund in support of public safety equipment, replacements, and parks and recreation activities. A transfer to establish the Valleywood Improvements Fund in the amount of$1,000,000, was included in the October 2021 budget amendment action, leading to the aforementioned fund balance decrease. The increase in the Municipal Liquor Fund current year operations comes from maintaining gross profit margins on increased sales. -14- Municipal Golf Course Fund The Municipal Golf Course Fund operations posted an increase in net position of$219,036 from current year operations, with an ending net position of $5,190. The operation posted an increase in sales of $442,292. Sports Arena Fund The Sports Arena Fund posted a decrease in net position of $157,649, which is after inclusion of an annual $121,000 property tax levy. Revenues increased $113,456 from the prior year, due to being open throughout the year after being closed parts of the year in calendar 2020, due to the pandemic. Water and Sewer Fund The Water and Sewer Fund is the City's largest proprietary fund. Unrestricted net position at the end of the year amounted to $14,081,320, an increase of$2,513,510. Net position increased $3,497,518 in the current year, due to current year operations and $1,486,153 in capital contributions. In 2021, there were 5 percent increases in both the water and sanitary sewer rates. Total net investment in capital assets totals $64,482,546, an increase of$984,008. Storm Drainage Fund The Storm Drainage Fund increased its net position by $981,059, due to current year operations and $302,629 in capital contributions. The storm water utility rates were increased 10 percent in 2021. Cemetery Fund The Cemetery Fund increased its net position by $501,033, which results from additional lot sales during the year, in addition to a donation that was applied toward the construction of a new ceremony shelter. Street Light Utility Fund The Street Light Utility Fund increased its net position by $66,357 in the current year. -15- GENERAL FUND BUDGETARY HIGHLIGHTS The City annually adopts a balanced budget, where expenditures do not exceed available revenues. During the year, amendments are made to the adopted budget. The most significant amendment to the 2021 General Fund budget was made to provide for uncompleted projects in the amount of$704,200,that were carried over from 2021 to 2022. Total actual revenues came in over budget by $366,023, or 1 percent. When comparing budget to actuals, some notable variances occurred, including: • Building permits came in approximately $1.2 million over budget, resulting from increases in the number and values of permits issued during the year. • This increase was reduced by: o Investment earnings (losses) came in $341,061 under budget in the General Fund and resulted from the increase in fixed income rates at the end of the year, negatively impacting the unrealized gains of investments held in the portfolio. o Charges for services came in under budget by $401,601, mainly due to reduced programing and fewer participants in recreation programs, related to effects of the COVID-19 pandemic. Engineering charges for services also came in under budget, related to fewer chargeable hours on development projects. o Franchise taxes were under budget by $208,500 in the General Fund, resulting from fewer collections. Total actual expenditures are below the amended budget by $1,340,383, or 4.1 percent. When comparing budget to actuals, some of the notable variances include: • Personal services were $772,883 under budget and result from various position vacancies. • Supplies were $120,531 under budget and the largest savings of $84,150 was in reduced purchases of snow and ice control salt, differing compared to what was included in the amended budget. • Contractual services are under budget $249,528, of which $46,826 is in the recreation area, and resulting from fewer program offerings and the reduced need for providers. The information technology depai tnient is $107,840 under budget, related to software licensing costs allocated to future years. The police department was $90,841 under budget and results from a reduction in charges for the county-wide emergency dispatch charges. • Reduced travel and training were experienced during 2021 due to the COVID-19 pandemic totaling$104,655. • The operating budget each year includes a provision for Council contingency,which was not used during 2021 and resulted in savings of$156,090. -16- CAPITAL ASSETS AND LONG-TERM DEBT Capital Assets—The City's investment in capital assets for its governmental and business-type activities as of December 31, 2021 amounts to $234,281,513 (net of accumulated depreciation). This investment in capital assets includes land and land improvements, construction in progress, buildings, other improvements, furniture and equipment, and infrastructure. The total increase in the City's investment in capital assets for the current fiscal year was $2,552,921, or approximately 1.1 percent. Total depreciation charged in 2021 was $12,214,940. City of Apple Valley's Capital Assets Table 3 Capital Assets Governmental Activities Business-Type Activities Total 2021 2020 2021 2020 2021 2020 Capital assets Land and land improvements $ 4,581,173 $ 4,581,173 $ 7,124,431 $ 7,067,880 $ 11,705,604 $ 11,649,053 Construction in progress 5,554,949 449,423 2,878,988 1,675,843 8,433,937 2,125,266 Buildings 38,785,975 38,221,886 24,940,582 24,856,853 63,726,557 63,078,739 Other improvements 26,591,738 26,121,811 177,748,289 174,533,599 204,340,027 200,655,410 Furniture and equipment 21,606,330 21,376,299 7,110,502 6,983,592 28,716,832 28,359,891 Infrastructure 139,466,204 137,275,251 — — 139,466,204 137,275,251 Less accumulated depreciation (122,921,501) (116,251,044) (99,186,147) (95,163,974) (222,107,648) (211,415,018) Total capital assets, net of depreciation $ 113,664,868 $ 111,774,799 $ 120,616,645 $ 119,953,793 $ 234,281,513 $ 231,728,592 Major capital asset additions during the current year included the following: • Street and improvement projects totaling approximately $7.2 million, including the following significant reconstruction projects; Pilot Knob and 155th and 157th intersection improvements, street reconstruction in the Cimarron area,as well as microsurfacing street preservation projects. • Various building and facility improvements were completed, including the construction of new pickleball courts,roof replacement at the Johnny Cake Activity Center, and flooring replacements at the community and senior centers. • Water, sanitary, and storm sewer utility improvements in new and existing subdivisions were completed in conjunction with the 2021 street improvement areas, totaling approximately $2,018,000. The completion of the Longridge Reservoir Rehabilitation project, along with storm water pond improvements,totaled$485,000 at the Redwood Park and Erickson Park Ponds. • Equipment additions totaled approximately $942,000. This includes $829,000 of additions in governmental activities, primarily related to vehicle and equipment replacements. It also includes approximately$113,000 of additions in business-type activities,primarily related to new vehicles. Additional information on the City's capital assets can be found in Note 4 of the notes to basic financial statements. -17- Long-Term Debt—At the end of the current fiscal year, the City had total long-term debt outstanding of $30,478,800. Of this amount, $25,453,732 is backed by the full faith and credit of the City. Of this total, property taxes are the primary source of repayment for the general obligation bonds noted below, in the amount of$15,785,000. The general obligation improvement bonds in the amount of$120,000, is special assessment debt, for which the City is liable in the event of default by the property owners subject to the assessment. The revenue bonds and revenue notes have the full faith and credit backing of the City, with enterprise fund revenues being the primary source of repayment, and the capital lease is backed by the revenues of the Municipal Golf Course Enterprise Fund. City of Apple Valley's Long-Term Debt Table 4 Long-Term Debt Governmental Activities Business-Type Activities Total 2021 2020 2021 2020 2021 2020 General obligation bonds $15,785,000 $10,705,000 $ — $ — $15,785,000 $10,705,000 General obligation improvement bonds 120,000 240,000 — — 120,000 240,000 General obligation revenue bonds — — 6,405,000 7,285,000 6,405,000 7,285,000 General obligation revenue notes — — 3,143,732 3,578,330 3,143,732 3,578,330 Subtotal bonded debt 15,905,000 10,945,000 9,548,732 10,863,330 25,453,732 21,808,330 Capital lease — — 247,029 177,964 247,029 177,964 Unamortized premium 512,585 183,515 412,339 125,377 924,924 308,892 Compensated absences 3,334,313 3,320,159 518,802 485,386 3,853,115 3,805,545 Total $19,751,898 $14,448,674 $10,726,902 $11,652,057 $30,478,800 $26,100,731 The City's total bonded debt increased by $3,645,402 during 2021, related to two bond issues during the year. The City issued 2021A G.O. Refunding Bonds to refund the 2014A G.O. Bonds and 2021B G.O. Capital Improvement Bonds for various improvement projects for municipal facilities. The City maintains an "Aaa" rating from Moody's and "AAA" from Standard & Poor's on all of its general obligation debt. State statutes limit the amount of general obligation debt a governmental entity may issue to 3 percent of its total market valuation. A complete calculation of the City's legal debt margin can be found in the statistical section of this report. Additional information on the City's long-term debt can be found in Note 5 of the notes to basic financial statements. ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES The City's budget, along with the 5-year Capital Improvement Plan, is an important part of the City's public process. The combination of these documents provides the framework that allows the City to address needed maintenance and provide for the growth and demands for service. Through innovation and efficiencies, the City continues to provide quality services that meet or exceed the expectations of our community members. Strong financial stewardship and quality customer service is a hallmark of the City's government and is evidenced by the City's AAA bond rating. -18- Departments successfully managed their expenditures and, as a result, General Fund expenditures were approximately 4 percent below the authorized budget. The City experienced an increase in licenses and permits, due to increases in commercial and multi-family building permit activity. The City will continue to make significant ongoing investments in the Street and Utility Infrastructure Preservation and Reconstruction Program. These factors were considered in preparing the City's budget for the 2022 fiscal year: • Property taxes provide the largest source, approximately 74.0 percent, of the resources needed to support the General Fund activities. Minnesota cities are not subject to levy limits for 2022. • Property values in the City are increasing, as they are in other locations. The increase in the median valued residential property for the 2022 budget year will be approximately 6.0 percent, compared to an increase of 3.0 percent for the 2021 budget year. The preliminary county data for 2023 shows a 16.8 percent increase in the median valued home. • The total property tax levy increased 4.4 percent for 2022. • The taxes paid by the median valued home increased for 2022 to $1,164 from $1,092 in 2021, approximately 6.6 percent. • Contract settlements have been reached with two of the City's three unions through 2023. • A 5.0 percent increase in water and sanitary sewer utility rates was enacted for 2022 to fund operations and the utilities portion of the Street and Utility Infrastructure Preservation. Rates for the storm water utility increased by 10.0 percent to fund additional required storm water improvements and the street light utility rates increased by 3.0 percent. REQUESTS FOR INFORMATION This Annual Comprehensive 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 Office of the Finance Director, City of Apple Valley, 7100— 147th Street West,Apple Valley,Minnesota 55124. -19- GOVERNMENT-WIDE FINANCIAL STATEMENTS CITY OF APPLE VALLEY Statement of Net Position as of December 31,2021 Governmental Business-Type Activities Activities Total Assets Cash and investments $ 73,309,997 $ 16,281,936 $ 89,591,933 Receivables Accounts and interest 825,230 3,682,646 4,507,876 Taxes 1,910,317 - 1,910,317 Special assessments 2,311,635 254,613 2,566,248 Due from other governmental units 4,188,179 226,251 4,414,430 Internal balances 3,028,554 (3,028,554) - Prepaids 533,980 299,468 833,448 Inventory 14,033 1,691,039 1,705,072 Land held for resale 1,877,559 - 1,877,559 Net pension asset 3,939,803 - 3,939,803 Capital assets Not depreciated 10,136,122 10,003,419 20,139,541 Depreciated,net of accumulated depreciation 103,528,746 110,613,226 214,141,972 Total assets 205,604,155 140,024,044 345,628,199 Deferred outflows of resources Pension plan deferments 11,613,815 1,037,091 12,650,906 OPEB plan deferments 319,959 61,719 381,678 Total deferred outflows of resources 11,933,774 1,098,810 13,032,584 Total assets and deferred outflows of resources $ 217,537,929 $ 141,122,854 $ 358,660,783 Liabilities Accrued salaries payable $ 1,105,206 $ 166,177 $ 1,271,383 Accounts payable 2,189,735 780,333 2,970,068 Contracts payable 618,435 323,499 941,934 Interest payable 17,292 9,999 27,291 Due to other governmental units 60,180 209,349 269,529 Claims incurred,but not reported 4,178 - 4,178 Unearned revenue 2,823,629 22,444 2,846,073 Net pension liability Due in more than one year 8,908,624 1,495,938 10,404,562 Total OPEB liability Due within one year 97,427 - 97,427 Due in more than one year 1,823,603 370,549 2,194,152 Long-term debt Due within one year 3,029,600 1,371,486 4,401,086 Due in more than one year 16,722,298 9,355,416 26,077,714 Total long-term debt 19,751,898 10,726,902 30,478,800 Total liabilities 37,400,207 14,105,190 51,505,397 Deferred inflows of resources Pension plan deferments 16,733,043 1,390,060 18,123,103 OPEB plan deferments 488,459 94,218 582,677 Total deferred inflows of resources 17,221,502 1,484,278 18,705,780 Net position Net investment in capital assets 103,338,673 110,408,545 213,747,218 Restricted for Debt service 1,773,592 - 1,773,592 Tax increment financing 3,233,034 - 3,233,034 Economic development 1,412,002 - 1,412,002 Police forfeiture 100,129 - 100,129 Capital acquisition 5,613,808 - 5,613,808 Park dedication 2,576,910 - 2,576,910 Fire relief pension 2,836,506 - 2,836,506 Other purposes 270,703 - 270,703 Unrestricted 41,760,863 15,124,841 56,885,704 Total net position 162,916,220 125,533,386 288,449,606 Total liabilities,deferred inflows of resources,and net position $ 217,537,929 $ 141,122,854 $ 358,660,783 See notes to basic financial statements -20- CITY OF APPLE VALLEY Statement of Activities Year Ended December 31,2021 Program Revenues Operating Capital Charges for Grants and Grants and Functions/Programs Expenses Services Contributions Contributions Governmental activities General government $ 7,491,796 $ 1,870,521 $ 378,722 $ 5,442 Public safety 12,116,115 495,630 943,339 — Public works 9,793,408 3,475,821 — 5,150,235 Parks and recreation 7,425,649 1,815,649 — — Interest and fiscal charges 329,266 — — — Total governmental activities 37,156,234 7,657,621 1,322,061 5,155,677 Business-type activities Municipal liquor 9,886,246 11,129,516 — — Municipal golf course 1,500,829 1,579,699 — — Sports arena 958,195 643,024 — — Water and sewer 10,035,490 12,804,651 — 1,486,153 Storm drainage 2,160,173 2,587,492 — 302,629 Cemetery 196,488 700,732 — — Street light utility 522,752 590,897 — — Total business-type activities 25,260,173 30,036,011 — 1,788,782 Total governmental and business-type activities $ 62,416,407 $ 37,693,632 $ 1,322,061 S 6,944,459 General revenues Property taxes Other taxes Franchise taxes Grants and contributions not restricted to specific programs Other general revenues Investment earnings(losses) Gain on sale of assets Transfers Total general revenues and transfers Change in net position Net position—beginning Net position—ending See notes to basic financial statements -21- Net(Expenses) Revenue and Changes in Net Position Governmental Business-Type Activities Activities Total $ (5,237,111) $ — $ (5,237,111) (10,677,146) — (10,677,146) (1,167,352) — (1,167,352) (5,610,000) — (5,610,000) (329,266) — (329,266) (23,020,875) — (23,020,875) — 1,243,270 1,243,270 78,870 78,870 — (315,171) (315,171) 4,255,314 4,255,314 — 729,948 729,948 504,244 504,244 — 68,145 68,145 6,564,620 6,564,620 (23,020,875) 6,564,620 (16,456,255) 29,584,921 121,000 29,705,921 138,386 — 138,386 1,282,491 — 1,282,491 109,083 — 109,083 213,783 — 213,783 (385,982) (124,086) (510,068) 203,160 198,528 401,688 2,126,000 (2,126,000) — 33,271,842 (1,930,558) 31,341,284 10,250,967 4,634,062 14,885,029 152,665,253 120,899,324 273,564,577 $ 162,916,220 $ 125,533,386 $ 288,449,606 -22- THIS PAGE INTENTIONALLY LEFT BLANK FUND FINANCIAL STATEMENTS THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Balance Sheet Governmental Funds as of December 31,2021 Special Revenue Debt Service Americam General Rescue Closed Bond Fund Plan Act Issues (1000) (2110) (3205) Assets Cash and investments $ 18,794,098 $ 2,823,629 $ 8,324,230 Receivables Accounts 249,055 — — Taxes 1,910,317 — — Special assessments Current 3,050 — 366,920 Delinquent 186 — 228,611 Deferred — — 1,441,189 Interest 398,130 — — Due from other governmental units 96,610 — — Due from other funds — — — Advances to other funds — — 621,230 Prepaids 253,406 — — Inventory 14,033 — — Land held for resale — — 1,877,559 Total assets $ 21,718,885 $ 2,823,629 $ 12,859,739 Liabilities Accrued salaries payable $ 1,092,555 $ — $ — Accounts payable 271,547 — 11,750 Contracts payable 121,661 — — Due to other governmental units 60,182 — — Due to other funds — — — Advances from other funds — — — Unearned revenue — 2,823,629 Total liabilities 1,545,945 2,823,629 11,750 Deferred inflows of resources Unavailable revenue—property taxes 283,284 — — Unavailable revenue—state aids — — — Unavailable revenue—special assessments 3,236 — 2,036,719 Total deferred inflows of resources 286,520 — 2,036,719 Fund balances(deficit) Nonspendable 267,439 — — Restricted — — — Committed 731,900 — — Assigned — — 10,811,270 Unassigned 18,887,081 — — Total fund balances(deficit) 19,886,420 — 10,811,270 Total liabilities,deferred inflows of resources,and fund balances $ 21,718,885 $ 2,823,629 $ 12,859,739 See notes to basic financial statements -23- Capital Projects Future Road Construction Capital Nonmajor Total Improvements Projects Projects Governmental Governmental (2025) (4500) (4930) Funds Funds $ - $ 528,387 $ 10,832,870 $ 27,564,271 $ 68,867,485 177,216 426,271 1,910,317 28,336 - - 130,000 528,306 - - - - 228,797 113,343 - - - 1,554,532 - - - 829 398,959 3,952,457 - - 139,112 4,188,179 - - 3,918,275 - 3,918,275 - - 2,716,543 - 3,337,773 - - - - 253,406 - - - - 14,033 - - - - 1,877,559 $ 4,094,136 $ 528,387 $ 17,467,688 $ 28,011,428 $ 87,503,892 $ - $ - $ - $ 12,651 $ 1,105,206 347,217 939,627 71,902 445,552 2,087,595 305,210 110,399 - 81,165 618,435 (12) 60,170 3,875,258 - - 43,017 3,918,275 621,230 621,230 2,823,629 4,527,685 1,050,026 71,902 1,203,603 11,234,540 283,284 935,162 - - - 935,162 141,679 - - 130,000 2,311,634 1,076,841 - - 130,000 3,530,080 267,439 20,958,860 20,958,860 731,900 17,395,786 5,954,558 34,161,614 (1,510,390) (521,639) - (235,593) 16,619,459 (1,510,390) (521,639) 17,395,786 26,677,825 72,739,272 $ 4,094,136 $ 528,387 $ 17,467,688 $ 28,011,428 $ 87,503,892 -24- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Reconciliation of the Balance Sheet to the Statement of Net Position Governmental Funds as of December 31,2021 Total fund balances—governmental funds $ 72,739,272 Amounts reported for governmental activities in the Statement of Net Position are different because: Capital assets used in governmental activities are not current financial resources and, therefore, are not reported as assets in governmental funds. Cost of capital assets 221,279,376 Less accumulated depreciation (113,924,283) Net pension assets are included in net position, but are excluded from fund balances because they do not represent financial resources. 3,939,803 Long-term liabilities are not payable with current financial resources and, therefore, are not reported in governmental funds. Bonds payable (15,905,000) Total OPEB liability (1,921,030) Net pension liability (8,908,624) Due to availability, certain revenues are not recognized under the governmental fund statements until received; however, under full accrual in the government-wide Statement of Activities, revenues are recorded when earned regardless of when received. 3,530,080 Accrued interest payable is included in net position, but is excluded from fund balances until due and payable. (17,292) Internal service funds are used by management to charge certain costs to individual funds. The assets and liabilities of the internal service funds are included in governmental activities in the Statement of Net Position. Internal service fund balances included in governmental activities 7,592,220 Add internal services balances allocated to business-type activities 312,011 Governmental funds report debt premiums as other financing sources at the time of issuance. Premiums are reported as liabilities in the Statement of Net Position. (512,585) Governmental funds do not report certain long-term amounts related to pensions and OPEB that are included in net position. Deferred outflows of resources—pension plan deferments 11,613,815 Deferred outflows of resources—OPEB plan deferments 319,959 Deferred inflows of resources—pension plan deferments (16,733,043) Deferred inflows of resources—OPEB plan deferments (488,459) Total net position—governmental activities $ 162,916,220 See notes to basic financial statements -25- CITY OF APPLE VALLEY Statement of Revenue,Expenditures,and Changes in Fund Balances Governmental Funds as of December 31,2021 Special Revenue Debt Service American General Rescue Closed Bond Fund Plan Act Issues (1000) (2110) (3205) Revenue Taxes $ 27,227,192Other taxes 57,512 —Franchise taxes 356,500 — — Special assessments 5,442 — 3,451,521 Licenses and permits 2,626,496 Intergovernmental 1,006,547 — — Charges for services 2,940,609 — — Fines and forfeits 193,785 — — Investment earnings(losses) (136,601) — 14,534 Other 971,052 — — Total revenue 35,248,534 — 3,466,055 Expenditures Current General government 5,854,101 — — Public safety 14,124,137 — — Public works 5,134,858 — — Parks and recreation 5,783,177 — — Capital outlay 114,555 — — Debt service Principal — — — Interest and fiscal charges — — 1,000 Total expenditures 31,010,828 1,000 Excess(deficiency)of revenue over expenditures 4,237,706 — 3,465,055 Other financing sources(uses) Transfers in 1,426,000 — — Transfers(out) (5,021,000) — (3,672,966) Sale of capital assets 55,751 — — Bonds issued — — — Premium on debt issued — — — Total other financing sources(uses) (3,539,249) — (3,672,966) Net change in fund balances 698,457 — (207,911) Fund balances(deficit) Beginning of year 19,187,963 — 11,019,181 End of year $ 19,886,420 $ — $ 10,811,270 See notes to basic financial statements -26- Capital Projects Future Road Construction Capital Nonmajor Total Improvements Projects Projects Governmental Governmental (2025) (4500) (4930) Funds Funds $ — $ — $ — $ 2,278,906 $ 29,506,098 80,874 138,386 — — — 925,991 1,282,491 37,687 — — 130,000 3,624,650 — — — — 2,626,496 573,239 — — 532,195 2,111,981 — — — — 2,940,609 193,785 — (5,742) (97,579) (133,615) (359,003) (234,223) 90,650 672,223 1,499,702 610,926 (239,965) (6,929) 4,486,574 43,565,195 — — — 1,354,078 7,208,179 46,563 14,170,700 216,291 5,351,149 426,201 6,209,378 3,808,072 3,189,106 1,500 1,805,569 8,918,802 1,025,000 1,025,000 374,349 375,349 3,808,072 3,189,106 1,500 5,248,051 43,258,557 (3,197,146) (3,429,071) (8,429) (761,477) 306,638 4,076,500 3,672,966 1,150,000 1,656,021 11,981,487 (930,500) (231,021) (9,855,487) 4,500 60,251 5,985,000 5,985,000 383,036 383,036 4,076,500 3,672,966 219,500 7,797,536 8,554,287 879,354 243,895 211,071 7,036,059 8,860,925 (2,389,744) (765,534) 17,184,715 19,641,766 63,878,347 $ (1,510,390) $ (521,639) $ 17,395,786 $ 26,677,825 $ 72,739,272 -27- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Reconciliation of the Statement of Revenue,Expenditures,and Changes in Fund Balances to the Statement of Activities Governmental Funds Year Ended December 31,2021 Total net change in fund balances—governmental funds $ 8,860,925 Amounts reported for governmental activities in the Statement of Activities are different because: Capital outlays are reported in governmental funds as expenditures;however,in the Statement of Activities the cost of those assets is allocated over the estimated useful lives as depreciation expense. Capital outlay 8,381,079 Capital contributions 281,461 Depreciation expense (6,315,336) Disposal of capital assets (11,800) Net pension assets are only recorded in the government-wide financial statements as they are not current financial resources to governmental funds. 1,460,683 The amount of debt issued is reported in the governmental funds as a source of financing. Debt obligations are not revenues in the Statement of Activities,but rather constitute long-term liabilities. Repayment of long-term debt does not affect the change in net position;however,it reduces fund balances. (5,985,000) Repayment of long-term liabilities is an expenditure in the governmental funds,but the repayment reduces long• term liabilities in the Statement of Net Position. 1,025,000 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. (7,883) Governmental funds report debt issuance premiums as other financing sources at the time of issuance. Premiums are reported as liabilities in the Statement of Net Position. (329,070) Certain revenues are recognized as soon as they are earned in the Statement of Activities;however,under the modified accrual basis of accounting,certain revenues cannot be recognized until they are available to liquidate liabilities of the current period. 1,187,748 Internal service funds are used by management to charge certain costs to individual funds. The net revenue of certain activities of internal service funds is reported with governmental activities in the government-wide financial statements. Internal service fund activity included in governmental activities 126,647 Add back internal service fund activity allocated to business-type activities 22,604 Governmental funds do not report long-term amounts related to pensions and OPEB that are included in the change in net position. Net pension liability 5,033,566 Total OPEB liability (192,193) Deferred outflows of resources—pension plan deferments 6,551,675 Deferred outflows of resources—OPEB plan deferments 61,638 Deferred inflows of resources—pension plan deferments (9,976,868) Deferred inflows of resources—OPEB plan deferments 76,091 Change in net position—governmental activities $ 10,250,967 See notes to basic financial statements -28- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Statement of Revenue,Expenditures,and Changes in Fund Balances General Fund-Budget and Actual Year Ended December 31,2021 Budgeted Amounts Over(Under) Original Final Actual Budget Revenue Taxes $ 27,308,336 $ 27,308,336 $ 27,227,192 $ (81,144) Other taxes 96,700 96,700 57,512 (39,188) Franchise taxes 565,000 565,000 356,500 (208,500) Special assessments 2,000 2,000 5,442 3,442 Licenses and permits 1,297,090 1,297,090 2,626,496 1,329,406 Intergovernmental 874,400 874,400 1,006,547 132,147 Charges for services 3,342,210 3,342,210 2,940,609 (401,601) Fines and forfeits 295,400 295,400 193,785 (101,615) Investment earnings(losses) 205,000 205,000 (136,601) (341,601) Other 896,375 896,375 971,052 74,677 Total revenue 34,882,511 34,882,511 35,248,534 366,023 Expenditures Current General government 6,197,858 6,260,858 5,854,101 (406,757) Public safety 14,352,397 14,255,397 14,124,137 (131,260) Public works 5,768,886 5,765,086 5,134,858 (630,228) Parks and recreation 5,919,670 5,979,270 5,783,177 (196,093) Capital outlay General government 184,000 45,000 90,907 45,907 Public safety - 15,000 18,158 3,158 Public works 48,700 30,600 5,490 (25,110) Total expenditures 32,471,511 32,351,211 31,010,828 (1,340,383) Excess of revenue over expenditures 2,411,000 2,531,300 4,237,706 1,706,406 Other financing sources(uses) Sale of capital assets 24,000 24,000 55,751 31,751 Transfers in 1,427,000 1,427,000 1,426,000 (1,000) Transfers(out) (3,862,000) (3,871,000) (5,021,000) (1,150,000) Total other financing sources(uses) (2,411,000) (2,420,000) (3,539,249) (1,119,249) Net change in fund balances $ - $ 111,300 698,457 $ 587,157 Fund balances Beginning of year 19,187,963 End of year $ 19,886,420 See notes to basic financial statements -29- CITY OF APPLE VALLEY Statement of Net Position Proprietary Funds as of December 31,2021 Business-Type Activities-Enterprise Funds Municipal Municipal Sports Water and Liquor Golf Course Arena Sewer (5000,5030) (5100) (5200) (5300,5400) Current assets Cash and investments $ 3,401,667 $ - $ - $ 10,504,355 Receivables Special assessments Current - - - 219,808 Delinquent - - - 14,288 Accounts 1,482 1,821 60,003 2,820,519 Due from other governmental units - - 221,617 - Due from other funds - - - 2,067,610 Prepaids 15,352 1,233 605 282,278 Inventory 1,584,536 36,897 - 69,606 Total current assets 5,003,037 39,951 282,225 15,978,464 Noncurrent assets Deferred special assessment receivable - - - 11,710 Advance to other funds - - - 25,843 Capital assets Land and land improvements 1,177,683 991,179 2,000 2,149,379 Construction in progress - 18,500 - 1,348,584 Buildings 3,828,651 3,190,504 6,140,823 11,780,603 Other improvements 87,149 689,963 109,420 118,664,048 Furniture and equipment 362,676 1,454,688 374,698 3,933,051 Less accumulated depreciation (2,227,354) (2,159,434) (3,501,041) (64,333,725) Total capital assets(net of accumulated depreciation) 3,228,805 4,185,400 3,125,900 73,541,940 Total noncurrent assets 3,228,805 4,185,400 3,125,900 73,579,493 Total assets 8,231,842 4,225,351 3,408,125 89,557,957 Deferred outflows of resources Pension plan deferments 208,795 130,325 68,375 543,325 OPEB plan deferments 12,863 7,863 5,191 34,466 Total deferred outflows of resources 221,658 138,188 73,566 577,791 Total assets and deferred outflows of resources $ 8,453,500 $ 4,363,539 $ 3,481,691 $ 90,135,748 See notes to basic financial statements -30- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ 1,629,865 $ 462,557 $ 283,492 $ 16,281,936 $ 4,442,512 5,015 — — 224,823 — 14,288 — 649,797 — 149,024 3,682,646 — 4,062 — 572 226,251 — 2,067,610 — 299,468 280,574 1,691,039 — 2,288,739 462,557 433,088 24,488,061 4,723,086 3,792 — — 15,502 — 25,843 — 2,290,630 513,560 — 7,124,431 — 864,433 647,471 — 2,878,988 — 24,940,581 — 56,445,594 1,752,115 — 177,748,289 — 985,389 7,110,502 15,306,993 (26,514,603) (449,989) — (99,186,146) (8,997,218) 34,071,443 2,463,157 — 120,616,645 6,309,775 34,075,235 2,463,157 — 120,657,990 6,309,775 36,363,974 2,925,714 433,088 145,146,051 11,032,861 86,271 — — 1,037,091 — 1,336 — — 61,719 — 87,607 — — 1,098,810 — $ 36,451,581 $ 2,925,714 $ 433,088 $ 146,244,861 $ 11,032,861 -31- (continued) CITY OF APPLE VALLEY Statement of Net Position Proprietary Funds(continued) as of December 31,2021 Business-Type Activities-Enterprise Funds Municipal Municipal Sports Water and Liquor Golf Course Arena Sewer (5000,5030) (5100) (5200) (5300,5400) Current liabilities Accrued salaries payable $ 52,254 $ 18,102 $ 14,828 $ 71,935 Accounts payable 596,656 13,242 (4,208) 91,098 Contracts payable - - - 202,667 Interest payable - - - 9,245 Due to other governmental units 109,502 951 146 90,323 Claims payable - - - - Due to other funds - 1,836,822 230,788 - Unearned revenue 22,444 - - Accrued compensated absences 50,700 25,500 19,300 133,600 Capital lease payable - 109,050 - - Revenue note payable - - - 447,536 Bonds payable - - - 395,000 Total current liabilities 809,112 2,026,111 260,854 1,441,404 Noncurrent liabilities Accrued compensated absences 81,088 50,004 15,640 142,117 Total OPEB liability 77,226 47,207 31,165 206,930 Net pension liability 301,173 187,985 98,626 783,713 Advance from other fund - 1,722,380 1,020,006 - Capital lease payable - 137,979 - - Revenue note payable - - - 2,696,196 Bonds payable - - - 5,520,662 Total noncurrent liabilities 459,487 2,145,555 1,165,437 9,349,618 Total liabilities 1,268,599 4,171,666 1,426,291 10,791,022 Deferred inflows of resources Pension plan deferments 279,857 174,680 91,646 728,244 OPEB plan deferments 19,636 12,003 7,924 52,616 Total deferred inflows of resources 299,493 186,683 99,570 780,860 Net position Net investment in capital assets 3,228,805 3,938,371 3,125,900 64,482,546 Unrestricted 3,656,603 (3,933,181) (1,170,070) 14,081,320 Total net position 6,885,408 5,190 1,955,830 78,563,866 Total liabilities,deferred inflows of resources,and net position $ 8,453,500 $ 4,363,539 $ 3,481,691 $ 90,135,748 See notes to basic financial statements -32- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ 9,058 $ - $ - $ 166,177 $ - 67,354 3,551 12,640 780,333 102,140 87,929 32,903 - 323,499 - 754 - - 9,999 - 8,427 209,349 10 - - - - 4,178 2,067,610 - 22,444 800 229,900 1,889,600 109,050 - 447,536 - 190,000 - - 585,000 - 364,322 36,454 12,640 4,950,897 1,995,928 53 288,902 1,444,713 8,021 - - 370,549 - 124,441 - - 1,495,938 - 2,742,386 - 137,979 - 2,696,196 - 711,677 - - 6,232,339 - 844,192 13,964,289 1,444,713 1,208,514 36,454 12,640 18,915,186 3,440,641 115,633 - 1,390,060 - 2,039 - - 94,218 - 117,672 - - 1,484,278 - 33,169,766 2,463,157 - 110,408,545 6,309,775 1,955,629 426,103 420,448 15,436,852 1,282,445 35,125,395 2,889,260 420,448 125,845,397 7,592,220 $ 36,451,581 $ 2,925,714 $ 433,088 $ 146,244,861 $ 11,032,861 Total net position-enterprise funds $ 125,845,397 Adjustment to reflect the consolidation of internal service fund activity related to enterprise funds (312,011) Net position-business-type activities $ 125,533,386 -33- CITY OF APPLE VALLEY Statement of Revenue,Expenses,and Changes in Net Position Proprietary Funds Year Ended December 31,2021 Business-Type Activities-Enterprise Funds Municipal Municipal Sports Water and Liquor Golf Course Arena Sewer (5000,5030) (5100) (5200) (5300,5400) Operating revenue Sales and rentals $ 11,128,773 $ 1,579,236 $ 642,781 $ - Charges for services - - - 12,795,642 Total operating revenue 11,128,773 1,579,236 642,781 12,795,642 Cost of goods sold 7,993,503 163,664 - - Gross profit 3,135,270 1,415,572 642,781 12,795,642 Operating expenses Personal services 1,103,540 782,207 321,110 1,686,935 Contractual services 38,874 70,583 21,563 323,079 Other charges 431,444 44,295 20,834 902,207 Supplies and repairs 39,180 160,538 80,926 330,507 Insurance 69,200 19,000 28,600 260,200 Utilities 53,924 56,690 171,161 468,146 Depreciation 151,561 188,963 312,479 2,787,957 Sewer charges - - - 3,100,015 Total operating expenses 1,887,723 1,322,276 956,673 9,859,046 Operating income(loss) 1,247,547 93,296 (313,892) 2,936,596 Nonoperating revenue(expense) Taxes - - 121,000 - Investment earnings(losses) (23,208) - - (85,083) Other income 743 463 243 9,009 Gain(loss)on sale of capital assets 4,230 137,500 35,000 61,569 Interest expense - (12,223) - (164,726) Total nonoperating revenue(expense) (18,235) 125,740 156,243 (179,231) Income(loss)before capital contributions and transfers 1,229,312 219,036 (157,649) 2,757,365 Capital contributions - - - 798,433 Capital contributions-connection fees - - - 687,720 Transfers in - - - - Transfers(out) (1,680,000) - - (746,000) Change in net position (450,688) 219,036 (157,649) 3,497,518 Net position Beginning of year 7,336,096 (213,846) 2,113,479 75,066,348 End of year $ 6,885,408 $ 5,190 $ 1,955,830 $ 78,563,866 See notes to basic financial statements -34- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ - $ - $ - $ 13,350,790 $ - 2,584,937 382,162 590,897 16,353,638 3,591,980 2,584,937 382,162 590,897 29,704,428 3,591,980 8,157,167 - 2,584,937 382,162 590,897 21,547,261 3,591,980 229,078 5,815 3,174 4,131,859 1,221,952 243,970 36,908 44,786 779,763 24,893 395,006 58,553 8,242 1,860,581 1,127,083 52,374 6,212 5,799 675,536 - 21,000 4,770 21,500 424,270 - 41,019 1,567 439,251 1,231,758 - 1,156,846 82,663 - 4,680,469 1,219,135 3,100,015 - 2,139,293 196,488 522,752 16,884,251 3,593,063 445,644 185,674 68,145 4,663,010 (1,083) 121,000 - (10,796) (3,211) (1,788) (124,086) (26,979) 2,555 318,570 - 331,583 - (39,771) - - 198,528 154,709 (19,202) - - (196,151) - (67,214) 315,359 (1,788) 330,874 127,730 378,430 501,033 66,357 4,993,884 126,647 230,101 - - 1,028,534 - 72,528 - - 760,248 - 300,000 - - 300,000 - (2,426,000) - 981,059 501,033 66,357 4,656,666 126,647 34,144,336 2,388,227 354,091 121,188,731 7,465,573 $ 35,125,395 $ 2,889,260 $ 420,448 $ 125,845,397 $ 7,592,220 Change in net position-enterprise funds $ 4,656,666 Adjustment to reflect the consolidation of internal service fund activities related to the enterprise funds (22,604) Change in net position-business-type activities $ 4,634,062 -35- CITY OF APPLE VALLEY Statement of Cash Flows Proprietary Funds Year Ended December 31,2021 Business-Type Activities-Enterprise Funds Municipal Municipal Sports Water and Liquor Golf Course Arena Sewer (5000,5030) (5100) (5200) (5300,5400) Cash flows from operating activities Cash received from customers $ 11,128,034 $ 1,586,714 $ 617,098 $ 12,657,202 Cash receipts on interfund services provided - - - - Cash payments to suppliers (8,479,344) (508,613) (352,285) (5,684,602) Cash payments to employees for services (1,123,313) (779,472) (361,533) (1,814,628) Net cash flows from operating activities 1,525,377 298,629 (96,720) 5,157,972 Cash flows from capital and related financing activities Acquisition and construction of capital assets (64,479) (304,510) (149,195) (2,134,204) Capital contributions-connection fees received - - - 687,720 Proceeds from sale of capital assets 4,230 137,500 35,000 67,541 Proceeds from issuance of debt - 167,010 - 6,379,051 Payment on debt - (97,945) - (7,079,598) Interest paid - (12,223) - (311,685) Net cash flows from capital and related financing activities (60,249) (110,168) (114,195) (2,391,175) Cash flows from investing activities Interest received(paid)on investments (23,208) - - (85,083) Cash flows from noncapital financing activities Taxes - - 121,000 - Cash received from other funds - - 230,788 101,546 Cash paid to other funds - (191,461) (140,873) - Transfers in - - - - Transfers(out) (1,680,000) - - (746,000) Net cash flows from noncapital fmancing activities (1,680,000) (191,461) 210,915 (644,454) Net increase(decrease)in cash and cash equivalents (238,080) (3,000) - 2,037,260 Cash and cash equivalents Beginning of year 3,639,747 3,000 - 8,467,095 End of year $ 3,401,667 $ - $ - $ 10,504,355 Reconciliation of operating income(loss)to net cash flows from operating activities Operating income(loss) $ 1,247,547 $ 93,296 $ (313,892) $ 2,936,596 Adjustments to reconcile operating income(loss)to net cash flows from operating activities Depreciation 151,561 188,963 312,479 2,787,957 Other revenue 743 463 243 9,009 Change in assets,deferred outflows/inflows of resources,and liabilities Receivables Special assessments - - - (18,289) Accounts (1,482) (778) (3,392) (129,160) Due from other governmental units - - (22,534) - Inventory (39,477) 3,988 - (11,471) Prepaids (570) (800) (605) (280,928) Deferred outflows of resources (177,859) (113,129) (57,335) (461,551) Accounts payable 194,526 2,159 (24,526) 47,377 Contracts payable - - - (94,857) Accrued salaries payable 7,583 2,663 4,371 10,901 Claims payable - - - - Total OPEB liability 9,963 7,463 6,386 28,554 Net pension liability (135,511) (59,407) (63,491) (375,467) Accrued compensated absences 24,458 6,134 (12,203) 16,107 Due to other governmental units (7,698) 810 (4,070) 39,431 Unearned revenue - 7,793 - - Deferred inflows of resources 251,593 159,011 81,849 653,763 Net cash flows from operating activities $ 1,525,377 $ 298,629 $ (96,720) $ 5,157,972 Noncash investing,capital,and financing activities Capital contributions $ - $ - $ - $ 798,433 Net book value of capital asset disposals $ - $ - $ - $ 5,972 Amortization of bond premium(discount) $ - $ - $ - $ 144,753 Capital asset purchases on account $ - $ - $ - $ - See notes to basic financial statements -36- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ 2,549,190 $ 700,732 $ 586,055 $ 29,825,025 $ - 3,591,980 (658,135) (76,332) (556,437) (16,315,748) (2,185,782) (245,219) (5,953) (3,174) (4,333,292) (180,230) 1,645,836 618,447 26,444 9,175,985 1,225,968 (1,095,151) (612,991) - (4,360,530) (732,120) 72,528 - - 760,248 - 244,271 197,096 6,546,061 - (180,000) - - (7,357,543) - (21,688) - - (345,596) - (1,224,311) (612,991) - (4,513,089) (535,024) (10,796) (3,211) (1,788) (124,086) (26,979) 121,000 - 332,334 - (332,334) - 300,000 - - 300,000 - (2,426,000) - 300,000 - - (2,005,000) - 710,729 2,245 24,656 2,533,810 663,965 919,136 460,312 258,836 13,748,126 3,778,547 $ 1,629,865 $ 462,557 $ 283,492 $ 16,281,936 $ 4,442,512 $ 445,644 $ 185,674 $ 68,145 $ 4,663,010 $ (1,083) 1,156,846 82,663 - 4,680,469 1,219,135 2,555 318,570 - 331,583 - 5,016 - - (13,273) - (57,308) - (4,834) (196,954) - 13,990 - (8) (8,552) - (46,960) - (282,903) (15,168) (72,949) - - (882,823) - 37,644 (778) (35,812) 220,590 11,670 66,630 32,456 - 4,229 - 2,602 (138) - 27,982 - (2,750) (414) - - 51,952 - (48,921) - - (682,797) - (1,080) - - 33,416 14,154 (9,040) - (1,047) 18,386 10 7,793 - 104,621 - - 1,250,837 - $ 1,645,836 $ 618,447 $ 26,444 $ 9,175,985 $ 1,225,968 $ 230,101 $ - $ - $ 1,028,534 $ - $ 39,771 $ - $ - $ 45,743 $ 42,385 $ 2,336 $ - $ - $ 147,089 $ - $ - $ - $ - $ - $ 84,067 -37- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Notes to Basic Financial Statements as of December 31,2021 NOTE 1—SIGNIFICANT ACCOUNTING POLICIES A. Organization The City of Apple Valley, Minnesota (the City) is a statutory city governed by an elected mayor and four councilmembers. The accompanying financial statements present the government entities for which the City is considered to be financially accountable. The accounting policies of the City conform to accounting principles generally accepted in the United States of America as applicable to governmental units. The Governmental Accounting Standards Board(GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. B. Reporting Entity As required by accounting principles generally accepted in the United States of America, these financial statements include the City (the primary government) and its component units. Component units are legally separate entities for which the primary government is financially accountable, or for which the exclusion of the component unit would render the financial statements of the primary government misleading. The criteria used to determine if the primary government is financially accountable for a component unit includes whether or not the primary government appoints the voting majority of the potential component unit's board, is able to impose its will on the potential component unit, is in a relationship of financial benefit or burden with the potential component unit, or is fiscally depended upon by the potential component unit. The Apple Valley Economic Development Authority (EDA) was established to provide economic development services to the City. Although a legally separate entity,the Apple Valley EDA is reported as if it were part of the primary government because it provides services exclusively for the City. The Apple Valley EDA governing body is substantially the same as the governing body of the primary government because five of the Apple Valley EDA board members are City Council members and the two other members are appointed by the City Council. Management of the primary government also has operational responsibility for the Apple Valley EDA. The Apple Valley EDA is a blended component unit of the City, with the following funds reported as funds of the City: Economic Development Debt Service Fund and the EDA Operations Special Revenue Fund. The Apple Valley EDA does not issue separate financial statements. C. Government-Wide Financial Statement Presentation The government-wide financial statements (Statement of Net Position and Statement of Activities) display information about the reporting government as a whole. These statements include all of the financial activities of the City. Governmental activities, which are normally supported by taxes and intergovernmental revenues, are reported separately from business-type activities,which significantly rely upon sales,fees,and charges for support. -38- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other internally directed revenues are reported as general revenues. The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes and special assessments are recognized as revenues in the fiscal year for which they are certified for levy. Grants and similar items are recognized when all eligibility requirements imposed by the provider have been met. As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. However, charges between the City's enterprise funds and other functions are not eliminated, as that would distort the direct costs and program revenues reported in those functions. Depreciation expense is included in the direct expenses of each function. Interest on long-term debt is considered an indirect expense and is reported separately on the Statement of Activities. D. Fund Financial Statement Presentation Separate fund financial statements are provided for governmental and proprietary funds. Major individual governmental and enterprise funds are reported as separate columns in the fund financial statements. Aggregated information for the remaining nonmaj or governmental funds is reported in a single column in the fund financial statements. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this basis of accounting, transactions are recorded in the following manner: 1. Revenue Recognition — Revenue is recognized when it becomes measurable and available. "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days after year-end. 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. Grants and similar items are recognized when all eligibility requirements imposed by the provider have been met. Proceeds of long-term debt and acquisitions under capital leases are reported as other financing sources. Major revenue that is susceptible to accrual includes property taxes, special assessments, intergovernmental revenue, charges for services, and interest earned on investments. Major revenue that is not susceptible to accrual includes licenses and permits, fees, and miscellaneous revenue. Such revenue is recorded only when received because it is not measurable until collected. 2. Recording of Expenditures — Expenditures are generally recorded when a liability is incurred, except for principal and interest on long-term debt and other long-term liabilities, which are recognized as expenditures to the extent they have matured. Capital asset acquisitions are reported as capital outlay expenditures in the governmental funds. -39- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Proprietary fund financial statements are reported using the economic resources measurement focus and accrual basis of accounting, similar to the 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 and internal service funds are charges to customers for sales and services. The operating expenses for the enterprise funds and internal service funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses that do not meet this definition are reported as nonoperating revenues and expenses. Aggregated information for the internal service funds is reported in a single column in the proprietary fund financial statements. Because the principal user of the internal services is the City's governmental activities, the financial statements of the internal service funds are consolidated into the governmental column when presented in the government-wide financial statements. The cost of these services is reported in the appropriate functional activity. Description of Funds The City reports the following major governmental funds: General Fund (1000) — This fund is the City's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. American Rescue Plan Act Special Revenue Fund (2110) —This fund accounts for funds received from the American Rescue Plan Act. Closed Bond Issues Debt Service Fund (3205) — This fund accounts for all the closed bond issues that no longer have outstanding bonds. Road Improvements Capital Projects Fund (2025) — This fund accounts for various road improvements. Construction Projects Capital Projects Fund (4500) — This fund accounts for development projects, the costs of which will be recovered through the development process, including specially assessing the benefiting properties. Future Capital Projects Capital Projects Fund (4930) —This fund accounts for funds set aside for future capital improvements. The City reports the following major enterprise funds: Municipal Liquor Fund (5000 and 5030) — This fund accounts for the operations of the City's liquor stores. Municipal Golf Course Fund (5100) — This fund accounts for the operations of the City's golf course. Sports Arena Fund(5200)—This fund accounts for the operations of the City's sports arena. Water and Sewer Fund (5300 and 5400) —This fund accounts for the activities of the City's water and sewer operations. -40- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Storm Drainage Fund (5500 and 5550) — This fund accounts for the activities of the City's storm drainage operations. Cemetery Fund (5600 and 5700) — This fund accounts for the activities of the City's cemetery operations. Street Light Utility Fund (5800) — This fund accounts for the activities of the City's street light operations. Additionally,the City reports the following fund types: Internal Service Funds — Internal service funds account for the financing of goods and services provided to other departments or agencies of the City on a cost-reimbursement basis. The City utilizes a Dental Insurance Internal Service Fund, Benefits/Other Insurance Internal Service Fund, and a Vehicle Equipment Replacement Internal Service Fund in managing city operations. E. Cash and Investments Cash and investments include balances from all funds that are combined and invested to the extent available in various securities as authorized by state law. Earnings from the pooled investments are allocated to the respective funds on the basis of applicable cash balance participation by each fund. The City generally reports investments at fair value. The Minnesota Municipal Money Market (4M)Fund is an external investment pool regulated by Minnesota Statutes that is not registered with the Securities and Exchange Commission(SEC),but follows the same regulatory rules of the SEC. The fair value of the position in the pool is the same as the value of the pool shares, which is based on an amortized cost method that approximates fair value. The 4M Fund is sponsored by the League of Minnesota Cities. For this investment pool, there are no unfunded commitments, redemption frequency is daily, and there is no redemption notice required for the Liquid Class; the redemption notice period is 14 days for the Plus Class. There are no restrictions or limitations on withdrawals from the 4M Fund. The City categorizes its fair value measurements within the fair value hierarchy established by accounting principles generally accepted in the United States of America. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs. Debt securities classified in Level 2 of the fair value hierarchy are valued using a matrix pricing technique. Matrix pricing is used to value securities based on the securities' relationship to benchmark quoted prices. See Note 2 for the City's recurring fair value measurements as of year-end. F. Receivables Utility and miscellaneous accounts receivable are reported at gross. Since the City is generally able to certify delinquent amounts to the county for collection as special assessments, an allowance for uncollectible accounts has been provided on current receivables totaling $7,500. The only receivables not expected to be collected within one year are property taxes and special assessments receivable. Notes receivable are amounts due to the City related to the Village Pointe Plaza project. -41- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) G. Interfund Receivables and Payables In the fund financial statements, activity between funds that is representative of lending or borrowing arrangements is reported as either"due to/from other funds" (current portion) or"advances to/from other funds." All other outstanding balances between funds are reported as "due to/from other funds." Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as "internal balances." H. Land Held for Resale Land held for resale represents various property purchases made by the City with the intent to sell in order to increase the tax base or to attract new businesses. These assets are stated at the lower of cost or acquisition value. I. Property Taxes Property tax levies are set by the City Council in December of each year, and are certified to Dakota County for collection in the following year. In Minnesota, counties act as collection agents for all property taxes. The county spreads the levies over all taxable property. Such taxes become a lien on January 1 and are recorded as receivables by the City on that date. Real property taxes may be paid by taxpayers in two equal installments on May 15 and October 15. Personal property taxes are due in full on May 15. The county provides tax settlements to cities and other taxing districts three times a year; in July, December,and January. Property taxes are recognized as revenue in the year levied in the government-wide financial statements and proprietary fund financial statements. In the governmental fund financial statements, taxes are recognized as revenue when received in cash or within 60 days after year-end. Taxes which remain unpaid on December 31 are classified as delinquent taxes receivable, and are offset by a deferred inflow of resources in the governmental fund financial statements. J. Special Assessments Special assessments represent the financing for public improvements paid for by benefiting property owners. Special assessments are recorded as receivables upon certification to the county. Special assessments are recognized as revenue in the year levied in the government-wide financial statements and proprietary fund financial statements. In the governmental fund financial statements, special assessments are recognized as revenue when received in cash or within 60 days after year-end. Governmental fund special assessments receivable which remain unpaid on December 31 are offset by a deferred inflow of resources in the governmental fund financial statements. K. Prepaids Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both the government-wide and fund financial statements. Prepaid items are reported using the consumption method and recorded as expenditures/expenses at the time of consumption. -42- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) L. Inventories The inventories for the Municipal Golf Course and Municipal Liquor Funds use the average cost valuation method. Inventories of the remaining governmental and proprietary funds are valued at cost using the first-in, first-out valuation method. Inventories are recorded as expenditures or expenses when consumed. M. Capital Assets Capital assets, which include land, land improvements, buildings, other improvements, furniture and equipment, and infrastructure assets (roads, bridges, sidewalks, and similar items) are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Such assets are capitalized at historical cost, or estimated historical cost for assets where actual historical cost is not available. Donated assets are recorded as capital assets at their estimated acquisition value on the date of donation. The City defines capital assets as those with an initial, individual cost of$5,000 or more with an estimated useful life in excess of two years. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Capital assets are recorded in the government-wide and proprietary fund financial statements, but are not reported in the governmental fund financial statements. Capital assets are depreciated using the straight-line method over their estimated useful lives. Land and construction in progress are not depreciated. The estimated useful lives are as follows: Assets Years Buildings 7-40 Improvements other than buildings 5-40 Furniture and equipment 3-50 Infrastructure 25-50 N. Compensated Absences Full-time employees employed by the City after January 1, 1995 are eligible for three to six weeks of annual leave depending on their length of service with the City. Annual leave may not accrue in excess of 800 hours. Upon termination of employment with the City, employees in "good standing" are reimbursed for all accrued and unused annual leave. Employees employed by the City prior to January 1, 1995 were eligible to elect to continue earning sick leave and vacation in lieu of the annual leave option. Those employees who elected not to take the annual leave provisions continue to be eligible to earn 12 days of sick leave and two to four weeks of vacation per year, depending on their length of service with the City. Sick leave may carry forward indefinitely. Upon termination of employment in "good standing," employees with more than 10 years of continuous service shall be paid up to one-third of their accrued and unused sick leave. The maximum amount of vacation that may be accumulated is twice the amount earned in any one year. Upon termination of employment, "good standing" employees shall be paid for their accrued and unused vacation leave. Compensated absences are accrued in governmental fund financial statements only when used or matured prior to year-end, due to employee termination or similar circumstances. Vacation and sick benefits are recorded as expenses and liabilities in proprietary funds when earned. Compensated absences payable in the government-wide Statement of Net Position and the Statement of Net Position — Proprietary Funds include all leave balances accrued, but not yet used by employees,whether or not the employees have terminated employment with the City. -43- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) O. Long-Term Liabilities In the government-wide and proprietary fund financial statements, long-term debt and other long-term obligations are reported as liabilities. Bond premiums and discounts, if material, are deferred and amortized over the life of the bonds using the straight-line method. Bond issuance costs are expensed in the period incurred. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources, while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as expenditures. P. Deferred Outflows/Inflows of Resources In addition to assets and liabilities, statements of financial position or balance sheets will sometimes report separate sections for deferred outflows or inflows of resources. These separate financial statement elements represent a consumption or acquisition of net position that applies to a future period, and so will not be recognized as an outflow of resources (expense/expenditure), or an inflow of financial resources (revenue)until then. The City reports deferred outflows and inflows of resources related to pensions and other post-employment benefits (OPEB) in the government-wide and enterprise funds Statement of Net Position. These deferred outflows and inflows result from differences between expected and actual economic experience, changes in actuarial assumptions, net collective differences between projected and actual investment earnings, changes in proportion, and contributions to the plan subsequent to the measurement date and before the end of the reporting period. These amounts are deferred and amortized as required under pension and OPEB standards. Unavailable revenue, arises only under a modified accrual basis of accounting and, therefore, is only reported in the governmental funds Balance Sheet. The governmental funds report unavailable revenue from three sources: property taxes, state aids, and special assessments. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. Q. State-Wide and Fire Relief Pension Plans For purposes of measuring the net pension liability or asset, deferred outflows/inflows of resources, and pension expense, information about the fiduciary net position of the Public Employees Retirement Association (PERA) and the Apple Valley Fire Relief Association (the Association) and additions to/deductions from the PERA's and the Association's fiduciary net position have been determined on the same basis as they are reported by the PERA and the Association. 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. -44- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) R. Budgets and Budgetary Accounting The City follows these procedures in establishing the budgetary data reflected in the financial statements: 1. In August of each year, city staff submits to the City Council, a proposed operating budget for the year commencing the following January 1. The operating budget includes proposed expenditures and the means of financing them for the upcoming year. 2. Public hearings are conducted to obtain taxpayer comments. 3. The budget is legally enacted through passage of a resolution by the City Council. 4. Budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America. 5. Expenditures may not legally exceed budgeted appropriations at the depai anent level in the General Fund and Fund level in all other funds. No department/fund's budget can be increased without City Council approval. The City Council may authorize transfers of budgeted amounts between departments within the General Fund. Management may amend budgets within a depatliiient level, so long as the total department budget is not changed. 6. Annual appropriated budgets are adopted during the year for the General Fund, Cable TV Special Revenue Fund, and EDA Operations Special Revenue Fund. Annual appropriated budgets are not adopted for debt service funds because effective budgetary control is alternatively achieved through bond indenture provisions. Budgetary control for capital projects funds is accomplished through the use of project controls and formal appropriated budgets are not adopted for some capital projects funds. The City did adopt formal annual appropriated budgets for the Road Improvements, Future Capital Projects, Former City Hall Building, Capital Building, Cable Capital Equipment, and Cable Capital Equipment/PEG Capital Projects Funds. 7. The finance director/treasurer presents monthly reports to the City Council. 8. Budgeted amounts are as originally adopted or as amended by the City Council. Budgeted expenditures lapse at year-end. S. Statement of Cash Flows For purposes of the Statement of Cash Flows,the City considers all highly liquid debt instruments with an original maturity from the time of purchase by the City of three months or less to be cash equivalents. The proprietary fund's portion in the government-wide cash and investment management pool is considered to be cash equivalent. -45- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) T. Net Position and Flow Assumptions In the government-wide and proprietary fund financial statements, net position represents the difference between assets, deferred outflows of resources, liabilities, and deferred inflows of resources. Net position is displayed in three components: • Net Investment in Capital Assets — Consists of capital assets, net of accumulated depreciation, reduced by any outstanding debt attributable to acquire capital assets. • Restricted Net Position —Consists of net position restricted when there are limitations imposed on its use through external restrictions imposed by creditors, grantors, or laws or regulations of other governments. • Unrestricted Net Position—All other elements of net position that do not meet the definition of "restricted"or"net investment in capital assets." The City applies restricted resources first when an expense is incurred for which both restricted and unrestricted resources are available. U. Fund Balance Classifications and Flow Assumptions In the fund financial statements, governmental funds report fund balance in classifications that disclose constraints for which amounts in those funds can be spent. These classifications are as follows: • Nonspendable — Consists of amounts that are not in spendable form, such as prepaid items, inventory, and other long-term assets. • Restricted — Consists of amounts related to externally imposed constraints established by creditors,grantors, or contributors; or constraints imposed by state statutory provisions. • Committed— Consists of internally imposed constraints that are established by resolution of the City Council. Those committed amounts cannot be used for any other purpose unless the City Council removes or changes the specified use by taking the same type of action it employed to previously commit those amounts. • Assigned — Consists of internally imposed constraints. These constraints consist of amounts intended to be used by the City for specific purposes, but do not meet the criteria to be classified as restricted or committed. In governmental funds, assigned amounts represent intended uses established by the governing body itself or by an official to which the governing body delegates the authority. Pursuant to City Council resolution, the city administrator and/or the finance director/treasurer are authorized to establish assignments of fund balance. • Unassigned — The residual classification for the General Fund, which also reflects negative residual amounts in other funds. When both restricted and unrestricted resources are available for use, it is the City's policy to first use restricted resources, then use unrestricted resources as they are needed. When committed, assigned, or unassigned resources are available for use, it is the City's policy to use resources in the following order: 1) committed,2) assigned, and 3)unassigned. -46- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) V. 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; and natural disasters. The City participates in the League of Minnesota Cities Insurance Trust (LMCIT), a public entity risk pool for its general property and casualty, workers' compensation, and other miscellaneous insurance coverage. The LMCIT operates as a common risk management and insurance program for a large number of cities in Minnesota. The City pays an annual premium to the LMCIT for insurance coverage. The LMCIT agreement provides that the trust will be self-sustaining through member premiums and will reinsure through commercial companies for claims in excess of certain limits. The City also carries commercial insurance for certain other risks of loss. Settled claims resulting from these risks did not exceed insurance coverage in any of the past three fiscal years. There were no significant reductions in insurance coverage in 2021. The City uses its Dental Insurance Internal Service Fund to account for and finance its self-insured risk of loss for an employee dental plan. The dental plan is funded by the City, employee contributions, and investment earnings. The claims liability of$4,178 is included in the liabilities of the Dental Insurance Internal Service Fund at December 31, 2021, and is based on the requirement that a liability for claims be reported if information prior to issuance of the financial statements indicates that it is probable that a liability has been incurred on the date of the financial statements and the loss can be reasonably estimated. Changes in the fund's claim liability for the past two years were: Claims Beginning and Changes Claim Ending Balance in Estimates Payments Balance 2020 $ 8,717 $ 172,747 $ 174,536 $ 6,928 2021 $ 6,928 $ 196,777 $ 199,527 $ 4,178 W. Use of Estimates The preparation of financial statements, in conformity with accounting principles generally accepted in the United States of America, requires management to make estimates and assumptions that affect the amounts reported in the financial statements during the reporting period. Actual results could differ from those estimates. -47- NOTE 2—CASH AND INVESTMENTS A. Components of Cash and Investments Cash and investments at year-end consist of the following: Deposits $ 24,158 Investments 89,551,525 Petty cash 16,250 Total $ 89,591,933 Cash and investments are presented in the financial statements as follows: Statement of Net Position Cash and investments $ 89,591,933 B. Deposits In accordance with applicable Minnesota Statutes, the City maintains deposits at depository banks authorized by the City Council, including checking accounts and certificates of deposit. The following is considered the most significant risk associated with deposits: Custodial Credit Risk—In the case of deposits, this is the risk that in the event of a bank failure,the City's deposits may be lost. Minnesota Statutes require that all deposits be protected by federal deposit insurance, corporate surety bond, or collateral. The market value of collateral pledged must equal 110 percent of the deposits not covered by federal deposit insurance or corporate surety bonds. Authorized collateral includes treasury bills, notes, and bonds; issues of U.S. government agencies; general obligations rated"A" or better; revenue obligations rated "AA" or better; irrevocable standard letters of credit issued by the Federal Home Loan Bank; and certificates of deposit. Minnesota Statutes require that securities pledged as collateral be held in safekeeping in a restricted account at the Federal Reserve Bank or in an account at a trust depailiiient of a commercial bank or other financial institution that is not owned or controlled by the financial institution furnishing the collateral. The City has no additional deposit policies addressing custodial credit risk. At year-end, the carrying amount of the City's deposits was $24,158, while the balance on the bank records was $93,587. At December 31, 2021, all deposits were fully covered by federal deposit insurance, surety bonds, or by collateral held by the City's agent in the City's name. -48- NOTE 2—CASH AND INVESTMENTS(CONTINUED) C. Investments The City has the following investments at year-end: Interest Risk— Credit Risk Fair Value Maturity Duration in Years Measurements Less Investment Type Rating Agency Using Than 1 1 to 5 6 to 10 Total U.S.agency securities Aaa Moody's Level2 $ — $ 1,981,310 $ — $ 1,981,310 U.S.agency securities AA S&P Level 2 — 6,204,420 — 6,204,420 State and local bonds AAA S&P Level 2 390,831 8,636,092 1,674,430 10,701,353 State and local bonds A S&P Level 2 842,309 3,574,302 — 4,416,611 State and local bonds AA S&P Level 2 3,895,314 18,629,442 152,324 22,677,080 State and local bonds Aa Moody's Level 2 2,948,902 10,009,129 1,246,065 14,204,096 State and local bonds Aaa Moody's Level 2 300,402 3,066,653 — 3,367,055 State and local bonds A Moody's Level2 — 945,928 446,152 1,392,080 State and local bonds N/R N/A Level 2 — 58,031 — 58,031 Negotiable certificates of deposit N/R N/A Level 2 8,341,437 9,109,997 — 17,451,434 $16,719,195 $62,215,304 $ 3,518,971 82,453,470 Investment pools/mutual funds 4M Fund N/R N/A N/A 1,407,081 First American Government Obligation Fund AAA S&P Level 1 5,690,974 Total investments $89,551,525 N/A—Not Applicable N/R—Not Rated Investments are subject to various risks,the following of which are considered the most significant: Custodial Credit Risk — For investments, this is the risk that in the event of a failure of the counterparty to an investment transaction (typically a broker-dealer), the City would not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The City's investment policy states that the City may not invest in securities that are both uninsured and not registered in the name of the City and are held by either the counterparty or the counterparty's trust department or agent,but not in the name of the City. Credit Risk—This is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. Minnesota Statutes limit the City's investments to direct obligations or obligations guaranteed by the United States or its agencies; shares of investment companies registered under the Federal Investment Company Act of 1940 that receive the highest credit rating, are rated in one of the two highest rating categories by a statistical rating agency, and all of the investments have a final maturity of 13 months or less; general obligations rated"A"or better; revenue obligations rated"AA" or better; general obligations of the Minnesota Housing Finance Agency rated"A" or better; bankers' acceptances of United States banks eligible for purchase by the Federal Reserve System; commercial paper issued by United States corporations or their Canadian subsidiaries,rated of the highest quality category by at least two nationally recognized rating agencies, and maturing in 270 days or less; Guaranteed Investment Contracts guaranteed by a United States commercial bank,domestic branch of a foreign bank, or a United States insurance company, and with a credit quality in one of the top two highest categories; repurchase or reverse purchase 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; that are a primary reporting dealer in U.S. government securities to the Federal Reserve Bank of New York; or certain Minnesota securities broker-dealers. The City's investment policy addresses credit risk by limiting investments to the safest type of securities and using prequalifying brokers/financial institutions. -49- NOTE 2—CASH AND INVESTMENTS(CONTINUED) Concentration Risk — This is the risk associated with investing a significant portion of the City's investment (considered 5.0 percent or more) in the securities of a single issuer, excluding U.S. guaranteed investments (such as treasuries), investment pools, and mutual funds. The City's investment policy states no more than 5.0 percent of the overall portfolio may be invested in the securities of a single issuer, except for the securities of the U.S. government, U.S. government agencies, or an external investment pool. The policy also limits investment holdings for state and local government securities, certificates of deposit, mortgage-backed securities, commercial paper, repurchase agreements, and banker's acceptances to 75, 75,20, 10, 10, and 10 percent,respectively. Interest Rate Risk—This is the risk of potential variability in the fair value of fixed rate investments resulting from changes in interest rates (the longer the period for which an interest rate is fixed, the greater the risk). The City's investment policy states it will not invest in securities maturing more than 10 years from the date of purchase with an overall portfolio weighted average maturity of 3.5 years. NOTE 3—INTERFUND RECEIVABLES,PAYABLES,AND TRANSFERS A. Due To and Due From Other Funds Interfund receivables and payables at year-end were as follows: Due From Other Funds Governmental Enterprise Future Capital Water and Due To Other Funds Projects Sewer Total Governmental Road Improvements $ 3,875,258 $ — $ 3,875,258 Nonmajor funds 43,017 — 43,017 Enterprise Sports Arena — 230,788 230,788 Municipal Golf Course — 1,836,822 1,836,822 Total $ 3,918,275 $ 2,067,610 $ 5,985,885 Interfund borrowing is utilized for cash flow borrowing to eliminate temporary cash balance deficits, due to the timing of projects and the related revenue sources. B. Advance From and Advance To Other Funds Borrowing at year-end was as follows: Advance To Other Funds Governmental Enterprise Closed Bond Future Capital Water and Advance From Other Funds Issues Projects Sewer Total Governmental Nonmajor $ 621,230 $ — $ — $ 621,230 Enterprise Municipal Golf Course — 1,696,537 25,843 1,722,380 Sports Arena — 1,020,006 — 1,020,006 Total $ 621,230 $ 2,716,543 $ 25,843 $ 3,363,616 -50- NOTE 3—INTERFUND RECEIVABLES,PAYABLES,AND TRANSFERS (CONTINUED) The Closed Bond Issues Fund provided an advance, to the TIF District No. 15 Parkside Village Fund, a nonmajor capital projects fund. This advance bears interest at 4.00 percent, and the balance at December 31,2021 is $621,230. The Future Capital Projects Fund provided an advance, to finance the construction of the Valleywood Golf Clubhouse and parking lot improvements, to the Municipal Golf Course Fund, an enterprise fund. This advance bears interest at 0.40 percent, and the balance at December 31,2021 is $1,696,537. The Future Capital Projects Fund provided an advance, to finance the replacement of the refrigeration system at the Apple Valley Sports Arena, to the Sports Arena Fund, an enterprise fund. This advance bears interest at 1.15 percent, and the balance at December 31,2021 is $1,020,006. The Water and Sewer Utility Fund provided an advance, to finance the extension of the sanitary sewer system to the Valleywood Golf Clubhouse, to the Municipal Golf Course Fund, an enterprise fund. This advance bears interest at 5.00 percent, and the balance at December 31,2021 is $25,843. C. Interfund Transfers Transfers In Governmental Proprietary Road Construction Future Capital Transfers Out General Fund Improvements Projects Projects Nonmajor Storm Drainage Total Governmental General Fund $ — $ 3,664,000 $ — $ 1,150,000 $ 207,000 $ — $ 5,021,000 Closed Bond Issues — — 3,672,966 — — — 3,672,966 Future Capital Projects — 412,500 — — 218,000 300,000 930,500 Nonmajor — — — — 231,021 — 231,021 Enterprise Municipal Liquor 680,000 — — — 1,000,000 — 1,680,000 Water and Sewer 746,000 — — — — — 746,000 Total $ 1,426,000 $ 4,076,500 $ 3,672,966 $ 1,150,000 $ 1,656,021 $ 300,000 $ 12,281,487 The General Fund transferred $3,664,000 to the Road Improvements Fund Capital Projects Fund for the budgeted annual support of the infrastructure replacement program. The General Fund transferred $1,150,000 to the Future Capital Projects — Capital Projects Fund at year-end in accordance with the General Fund fund balance policy, which calls for amounts over the unassigned fund balance target of 50.0 percent at year-end to be transferred to the Future Capital Projects—Capital Projects Fund. The General Fund transferred $207,000 to the Capital Building Fund, a nonmajor capital projects fund, for the budgeted annual support of the improvements to governmental buildings. The Closed Bond Issues Fund transferred $3,672,966 to the Construction Projects Capital Projects Fund, to acquire the special assessment receivable balance for a construction project assessed during 2021. The Future Capital Projects—Capital Projects Fund transferred$412,500 to the Road Improvements Fund to fund a portion of the annual infrastructure maintenance program. The Future Capital Projects — Capital Projects Fund transferred $300,000 to the Storm Drainage Utility Fund, an enterprise fund,to fund improvements to the storm pond at the municipal center. The Future Capital Projects—Capital Projects Fund transferred $218,000 to the Capital Building Fund, a nonmajor capital projects fund,to fund improvements at the municipal center. -51- NOTE 3—INTERFUND RECEIVABLES,PAYABLES,AND TRANSFERS (CONTINUED) The Cable Capital Equipment Fund, a nonmajor capital projects fund, transferred $175,568 to the Cable TV Fund, a nonmajor special revenue fund,to fund the City's share of the cable TV programing. The G.O. Equipment Certificates of 2012, a nonmajor debt service fund, transferred $55,453 to the G.O. Closed Bond Issue nonmajor Debt Service Fund to close the G.O. Equipment Certificates of 2012 Debt Service Fund. The Municipal Liquor Fund transferred $680,000 to the General Fund for the budgeted annual support of the General Fund,public safety equipment purchases,and support of park and recreation activities. The Municipal Liquor Fund transferred $1,000,000 to the Valleywood Improvements Fund, a nonmajor Capital Projects Fund, to establish the Valleywood Improvement Fund, which will be used for on-course improvements over the next few years. The Water and Sewer Utility Fund transferred $746,000 to the General Fund for the budgeted annual support of the General Fund. NOTE 4—CAPITAL ASSETS Capital asset activity for the year ended December 31,2021 was as follows: A. Changes in Capital Assets Used in Governmental Activities Transfers and Beginning Completed End of Year Additions Deletions Construction of Year Capital assets,not depreciated Land $ 4,581,173 $ — $ — $ — $ 4,581,173 Construction in progress 449,423 8,368,323 — (3,262,797) 5,554,949 Total capital assets,not depreciated 5,030,596 8,368,323 — (3,262,797) 10,136,122 Capital assets,depreciated Buildings 38,221,886 — — 564,089 38,785,975 Other improvements 26,121,811 — — 469,927 26,591,738 Furniture and equipment 21,376,299 828,943 (656,910) 57,998 21,606,330 Infrastructure 137,275,251 281,461 (261,291) 2,170,783 139,466,204 Total capital assets,depreciated 222,995,247 1,110,404 (918,201) 3,262,797 226,450,247 Less accumulated depreciation on Buildings 16,626,282 1,210,153 — — 17,836,435 Other improvements 13,553,773 937,888 — — 14,491,661 Furniture and equipment 13,924,928 1,453,818 (614,525) — 14,764,221 Infrastructure 72,146,061 3,932,612 (249,489) — 75,829,184 Total accumulated depreciation 116,251,044 7,534,471 (864,014) — 122,921,501 Net capital assets,depreciated 106,744,203 (6,424,067) (54,187) 3,262,797 103,528,746 Total capital assets,net $ 111,774,799 $ 1,944,256 $ (54,187) $ — $ 113,664,868 -52- NOTE 4—CAPITAL ASSETS(CONTINUED) B. Changes in Capital Assets Used in Business-Type Activities Transfers and Beginning Completed End of Year Additions Deletions Construction of Year Capital assets,not depreciated Land $ 7,067,880 $ 56,551 $ — $ — $ 7,124,431 Construction in progress 1,675,843 4,104,609 — (2,901,464) 2,878,988 Total capital assets,not depreciated 8,743,723 4,161,160 — (2,901,464) 10,003,419 Capital assets,depreciated Buildings 24,856,853 — — 83,728 24,940,581 Other improvements 174,533,599 811,241 (259,356) 2,662,805 177,748,289 Furniture and equipment 6,983,592 416,663 (477,433) 187,680 7,110,502 Total capital assets,depreciated 206,374,044 1,227,904 (736,789) 2,934,213 209,799,372 Less accumulated depreciation on Buildings 11,196,704 576,598 — — 11,773,302 Other improvements 79,042,408 3,731,400 (213,613) — 82,560,195 Furniture and equipment 4,924,862 372,471 (477,433) 32,749 4,852,649 Total accumulated depreciation 95,163,974 4,680,469 (691,046) 32,749 99,186,146 Net capital assets,depreciated 111,210,070 (3,452,565) 45,743) 2,901,464 110,613,226 Total capital assets,net $ 119,953,793 $ 708,595 $ (45,743) $ — $ 120,616,645 C. Depreciation Expense by Function Depreciation expense for the year ended December 31,2021 was charged to the following functions: Governmental activities General government $ 481,832 Public safety 264,223 Public works 4,130,668 Parks and recreation 1,438,613 Capital assets held by the City's internal service funds are charged to the various functions based on their usage of the assets 1,219,135 Total depreciation expense—governmental activities $ 7,534,471 Business-type activities Municipal liquor $ 151,561 Municipal golf course 188,963 Sports arena 312,479 Water and sewer 2,787,957 Storm drainage 1,156,846 Cemetery 82,663 Total depreciation expense—business-type activities $ 4,680,469 -53- NOTE 5-LONG-TERM DEBT A. Components of Long-Term Debt Final Balance- Original Issue Interest Rate Maturity End of Year Governmental activities General obligation bonds G.O.Crossover Refunding Bonds 2013A $ 9,000,000 1.75-2.35% 12/15/2031 $ 8,400,000 G.O.Bonds 2015B $ 4,255,000 2.00-2.75% 12/15/2029 1,400,000 G.O.Bonds 2021B Capital Improvement $ 5,985,000 2.00-3.00% 12/15/2041 5,985,000 Total general obligation bonds 15,785,000 General obligation improvement bonds G.O.Improvement Bonds 2012A $ 920,000 2.00% 12/15/2022 120,000 Total governmental activities bonds 15,905,000 Unamortized premium 512,585 Compensated absences 3,334,313 Total governmental activities $ 19,751,898 Business-type activities General obligation revenue bonds G.O.Bonds 2015B $ 1,605,000 2.00-2.75% 12/15/2026 $ 890,000 G.O.Bonds 2021A Refunding 2014A $ 5,945,000 1.00-3.00% 12/15/2033 5,515,000 Total general obligation revenue bonds 6,405,000 General obligation revenue notes G.O.Water Revenue Note 2018A $ 4,000,000 2.95% 06/15/2028 3,143,732 Capital lease 247,029 Unamortized premium 412,339 Compensated absences 518,802 Total business-type activities $ 10,726,902 B. Changes in Long-Term Debt Balance- Balance- Due Within Beginning of Year Additions Deletions End of Year One Year Governmental activities General obligation bonds $ 10,705,000 $ 5,985,000 $ 905,000 $ 15,785,000 $ 1,020,000 General obligation improvement bonds 240,000 - 120,000 120,000 120,000 Unamortized premium 183,515 383,036 53,966 512,585 Compensated absences 3,320,159 1,903,730 1,889,576 3,334,313 1,889,600 Total governmental activities 14,448,674 8,271,766 2,968,542 19,751,898 3,029,600 Business-type activities General obligation revenue bonds 7,285,000 5,945,000 6,825,000 6,405,000 585,000 General obligation revenue notes 3,578,330 - 434,598 3,143,732 447,536 Capital lease 177,964 167,010 97,945 247,029 109,050 Unamortized premium 125,377 434,051 147,089 412,339 - Compensated absences 485,386 270,756 237,340 518,802 229,900 Total business-type activities 11,652,057 6,816,817 7,741,972 10,726,902 1,371,486 Total government-wide $ 26,100,731 $ 15,088,583 $ 10,710,514 $ 30,478,800 $ 4,401,086 -54- NOTE 5-LONG-TERM DEBT (CONTINUED) C. Minimum Debt Payments Minimum annual payments required to retire debt are as follows: Governmental Activities General Obligation Year Ending General Obligation Bonds Improvement Bonds Total December 31, Principal Interest Principal Interest Principal Interest 2022 $ 1,020,000 $ 379,590 $ 120,000 $ 2,400 $ 1,140,000 $ 381,990 2023 1,105,000 324,550 1,105,000 324,550 2024 1,165,000 301,838 1,165,000 301,838 2025 1,210,000 277,325 - - 1,210,000 277,325 2026 1,245,000 253,125 1,245,000 253,125 2027-2031 6,665,000 823,993 - - 6,665,000 823,993 2032-2036 1,605,000 274,500 - - 1,605,000 274,500 2037-2041 1,770,000 107,700 - - 1,770,000 107,700 $ 15,785,000 $ 2,742,621 $ 120,000 $ 2,400 $ 15,905,000 $ 2,745,021 Business-Type Activities General Obligation General Obligation Year Ending Revenue Bonds Revenue Notes Capital Lease Total December 31, Principal Interest Principal Interest Principal Interest Principal Interest 2022 $ 585,000 $ 147,220 $ 447,536 $ 89,464 $ 109,050 $ 11,283 $ 1,141,586 $ 247,967 2023 595,000 131,570 460,836 76,164 52,929 6,070 1,108,765 213,804 2024 610,000 115,620 474,531 62,469 83,212 3,402 1,167,743 181,491 2025 630,000 99,270 488,633 48,367 1,838 66 1,120,471 147,703 2026 555,000 82,370 503,154 33,846 - - 1,058,154 116,216 2027-2031 2,405,000 201,962 769,042 22,595 - - 3,174,042 224,557 2032-2033 1,025,000 20,535 - - - - 1,025,000 20,535 $ 6,405,000 $ 798,547 $ 3,143,732 $ 332,905 $ 247,029 $ 20,821 $ 9,795,761 $ 1,152,273 D. Description of Long-Term Debt • General Obligation Bonds and General Obligation Improvement Bonds - The City issues general obligation(G.O.)bonds to provide financing for street,utility,park, and cemetery project improvements. The City issues G.O. equipment certificates to provide financing for capital equipment. Debt service is covered respectively by special assessments, state aids, general property taxes, and tax increments. G.O. bonds and equipment certificates are direct obligations and pledge the full faith and credit of the City. Equipment certificates are issued as five-year notes with fluctuating debt service payments each year. • General Obligation Revenue Bonds - The City issues revenue bonds to provide financing for its enterprise funds. The City issued G.O. revenue bonds for the water and sewer and storm drainage activity. Debt service is covered through the revenue producing activities of these funds. On April 20, 2021, the District issued $5,945,000 of G.O. Refunding Bonds, Series 2021A. The bonds were issued for the purpose of currently refunding the G.O. Revenue Bonds, Series 2014A. Scheduled future ad valorem lease obligation tax levies will be made to finance the retirement of principal and interest payments on these bonds. This refunding reduced the City's total future debt service payments by$841,985, and resulted in present value savings of$807,164. • General Obligation Revenue Notes -The City issues revenue notes to provide financing for its enterprise funds. The City issued G.O. revenue notes for water and sewer activity. Debt service is covered through the revenue producing activities of these funds. -55- NOTE 5—LONG-TERM DEBT (CONTINUED) • Capital Leases — The City entered into five lease agreements for financing the acquisition of equipment for the municipal golf course. Revenues from the Municipal Golf Course Fund financed these leases. The first lease agreement matures in March 2022 and carries an interest rate of 4.95 percent. As of December 31, 2021, these assets had a capitalized value of $180,010 with accumulated depreciation of$54,650. Upon the occurrence of a default on this lease, lessor may declare the entire balance of the unpaid lease payments for the then current initial term or renewal term immediately due and payable; charge interest on all monies due at the rate of 18.00 percent per year from the date of default until paid; and require lessee to return equipment. The second lease agreement matures in June 2022 and carries an interest rate of 4.75 percent. As of December 31, 2021, these assets had a capitalized value of $74,987 with accumulated depreciation of$26,893. Upon the occurrence of a default on this lease, lessor may declare the entire balance of the unpaid lease payments for the then current initial term or renewal term immediately due and payable; charge interest on all monies due at the rate of 18.00 percent per year from the date of default until paid; and require lessee to return equipment. The third lease agreement matures in March 2023 and carries an interest rate of 5.65 percent. As of December 31, 2021, these assets had a capitalized value of $123,041 with accumulated depreciation of$33,936. Upon the occurrence of a default on this lease, lessor may declare the entire balance of the unpaid lease payments for the then current initial term or renewal term immediately due and payable; charge interest on all monies due at the rate of 18.00 percent per year from the date of default until paid; and require lessee to return equipment. The fourth lease agreement matures in November 2025 and carries an interest rate of 3.50 percent. As of December 31, 2021, these assets had a capitalized value of $10,260 with accumulated depreciation of$984. Upon the occurrence of a default on this lease, the lessor may do any or all of the following: (a) provide written notice to lessee of default, (b) declare due and payable the present value of any and all amounts,which may be then due and payable by lessee to lessor under this lease plus all rent payments remaining through the end of the then current fiscal year, discounted at the higher of 3.00 percent or the lowest rate allowed by law, and (c) require lessee to immediately return the equipment to lessor. The fifth lease agreement matures in December 2024 and carries an interest rate of 3.50 percent. As of December 31, 2021, these assets had a capitalized value of $294,250 with accumulated depreciation of$24,689. Upon the occurrence of a default on this lease, the lessor may do any or all of the following: (a)provide written notice to lessee of default, (b) declare due and payable the present value of any and all amounts, which may be then due and payable by lessee to lessor under this lease plus all rent payments remaining through the end of the then current fiscal year, discounted at the higher of 3.00 percent or the lowest rate allowed by law, and (c) require lessee to immediately return the equipment to lessor. • Compensated Absences —This liability represents vested benefits earned by employees through the end of the year, which will be paid or used in future periods. The Benefits/Other Insurance Internal Service Fund, Municipal Liquor, Municipal Golf Course, Sports Arena, Water and Sewer, and Storm Drainage Funds will be used to liquidate this liability. -56- NOTE 5—LONG-TERM DEBT (CONTINUED) E. Revenue Pledged Revenue Pledged Current Year Percent of Remaining Principal Pledged Use of Total Debt Term of Principal and Interest Revenue Bond Issue Proceeds Type Service Pledge and Interest Paid Received G.O.Bonds 2015B Utility improvements Utility charges 100% 2015-2026 $ 942,037 $ 201,688 $ 2,584,937 G.O.Water Revenue Note 2018A Utility improvements Utility charges 100% 2018-2028 $ 3,476,638 $ 537,000 $ 12,795,642 G.O.Refunding Bonds 2021A Utility improvements Utility charges 100% 2021-2033 $ 6,261,510 $ 522,716 $ 12,795,642 F. Conduit Debt Obligations At times, the City has issued various types of revenue bonds to provide financial assistance to private sector, nonprofit, or governmental entities to finance the acquisition or construction of facilities deemed to be in the public interest. The bonds are secured by the property financed and are payable solely from payments received on the underlying mortgage loans. Upon repayment of the bonds, ownership of the acquired facilities transfers to the private sector entity served by the bond issuance. Neither the City, nor any political subdivision thereof, is obligated in any manner for repayment of the bonds. Accordingly, the bonds are not reported as liabilities in the City's financial statements. As of December 31, 2021, the following conduit debt issues were outstanding: Augustana Care Health Care Revenue Bonds(Augustana Health Care Center Project), Series 2016A $ 14,870,000 Minnesota Senior Living LLC Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016A 62,730,000 Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016B 46,150,000 Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016C 6,320,000 Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016D 20,110,000 Apple Valley Senior Housing Inc. Senior Housing Revenue Refunding Bond,Series 2018 48,140,000 Total conduit debt obligations $ 198,320,000 NOTE 6—JOINT POWERS COMMITMENT On August 25, 2005, the City entered into a joint powers agreement (the Agreement) with the cities of Burnsville, Eagan, Farmington, Hastings, Inver Grove Heights, Lakeville, Mendota Heights, Rosemount, South St. Paul, West St. Paul, and Dakota County, Minnesota, to establish the Dakota Communications Center (DCC), a Minnesota nonprofit corporation. The purpose of the DCC is to engage in the operation and maintenance of a county-wide public safety answering point and communications center for law enforcement, fire, emergency medical services, and other public safety services for the mutual benefit of residents residing in the above mentioned cities and county (members). Pursuant to the Agreement, members are required to provide the DCC their pro rata share of the cost of operations, maintenance, and capital projects. Information regarding the DCC can be obtained by contacting the City of Lakeville, 20195 Holyoke Avenue,Lakeville,Minnesota 55044-9177. -57- NOTE 7—DEFINED BENEFIT PENSION PLANS—STATE-WIDE A. Pension Plan Disclosures The City participates in two state-wide, cost-sharing, multiple-employer defined benefit pension plans administered by the PERA and a single-employer plan administered by the fire relief association. The following is a summary of the net pension asset, net pension liabilities, deferred outflows and inflows of resources, and pension expense reported for these plans as of and for the year ended December 31,2021: Net Net Deferred Deferred Pension Pension Outflows Inflows Pension Pension Plans Asset Liabilities of Resources of Resources Expense PERA—GERF $ — $ 6,619,194 $ 4,588,895 $ 6,150,707 $ (128,340) PERA—PEPFF — 3,785,368 6,901,549 9,708,637 (321,086) Fire Relief 3,939,803 — 1,160,462 2,263,759 (290,926) Total pension plans $ 3,939,803 $ 10,404,562 $ 12,650,906 $ 18,123,103 $ (740,352) The General Fund,Municipal Liquor,Municipal Golf Course, Sports Arena,Water and Sewer, and Storm Drainage Funds will be used to liquidate this liability. B. Plan Descriptions The City participates in the following cost-sharing, multiple-employer defined benefit pension plans administered by the PERA of Minnesota. The PERA's defined benefit pension plans are established and administered in accordance with Minnesota Statutes, Chapters 353 and 356. The PERA's defined benefit pension plans are tax qualified plans under Section 401(a) of the Internal Revenue Code (IRC). 1. General Employees Retirement Fund(GERF) All full-time and certain part-time employees of the City are covered by the GERF. The GERF members belong to the Coordinated Plan. Coordinated Plan members are covered by Social Security. 2. Public Employees Police and Fire Fund(PEPFF) The PEPFF, originally established for police officers and firefighters not covered by a local relief association, now covers all police officers and firefighters hired since 1980. Effective July 1, 1999, the PEPFF also covers police officers and firefighters belonging to local relief associations that elected to merge with and transfer assets and administration to the PERA. -58- NOTE 7—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) C. Benefits Provided The PERA provides retirement, disability, and death benefits. Benefit provisions are established by state statutes 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. 1. GERF Benefits Benefits are based on a member's highest average salary for any five successive years of allowable service, age, and years of credit at termination of service. Two methods are used to compute benefits for the PERA's Coordinated Plan members. Members hired prior to July 1, 1989, receive the higher of Method 1 or Method 2 formulas. Only Method 2 is used for members hired after June 30, 1989. Under Method 1, the accrual rate for Coordinated Plan members is 1.2 percent for each of the first 10 years of service, and 1.7 percent for each additional year. Under Method 2, the accrual rate for Coordinated Plan members is 1.7 percent 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 age 66. Benefit increases are provided to benefit recipients each January. The post-retirement increase is equal to 50.0 percent of the cost of living adjustment (COLA) announced by the Social Security Administration, with a minimum increase of at least 1.0 percent and a maximum of 1.5 percent. Recipients that have been receiving the annuity or benefit for at least a full year as of the June 30 before the effective date of the increase, will receive the full increase. Recipients receiving the annuity or benefit for at least one month, but less than a full year as of the June 30 before the effective date of the increase, will receive a reduced prorated increase. 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. 2. PEPFF Benefits Benefits for the PEPFF members first hired after June 30, 2010 but before July 1, 2014, vest on a prorated basis from 50.0 percent after five years, up to 100.0 percent after 10 years of credited service. Benefits for the PEPFF members first hired after June 30, 2014 vest on a prorated basis from 50.0 percent after 10 years, up to 100.0 percent after 20 years of credited service. The annuity accrual rate is 3.0 percent of average salary for each year of service. For Police and Fire Plan members who were first hired prior to July 1, 1989, a full annuity is available when age plus years of service equal at least 90. Benefit increases are provided to benefit recipients each January. The post-retirement increase is fixed at 1.0 percent. Recipients that have been receiving the annuity or benefit for at least 36 months as of the June 30 before the effective date of the increase,will receive the full increase. Recipients receiving the annuity or benefit for at least 25 months, but less than 36 months as of the June 30 before the effective date of the increase,will receive a reduced prorated increase. -59- NOTE 7—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) D. Contributions Minnesota Statutes, Chapter 353 sets the rates for employer and employee contributions. Contribution rates can only be modified by the State Legislature. 1. GERF Contributions Coordinated Plan members were required to contribute 6.50 percent of their annual covered salary in fiscal year 2021, and the City was required to contribute 7.50 percent for Coordinated Plan members. The City's contributions to the GERF for the year ended December 31, 2021, were $876,563. The City's contributions were equal to the required contributions as set by state statutes. 2. PEPFF Contributions Police and Fire Plan members were required to contribute 11.80 percent of their annual covered salary in fiscal year 2021, and the City was required to contribute 17.70 percent for Police and Fire Plan members. The City's contributions to the PEPFF for the year ended December 31,2021, were $1,038,750. The City's contributions were equal to the required contributions as set by state statutes. E. Pension Costs 1. GERF Pension Costs At December 31, 2021, the City reported a liability of$6,619,194 for its proportionate share of the GERF's net pension liability. The City's net pension liability reflected a reduction, due to the state of Minnesota's contribution of $16.0 million. The state of Minnesota is considered a nonemployer 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 $202,221. The net pension liability was measured as of June 30, 2021, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The City's proportion of the net pension liability was based on the City's contributions received by the PERA during the measurement period for employer payroll paid dates from July 1, 2020 through June 30, 2021, relative to the total employer contributions received from all of the PERA's participating employers. The City's proportionate share was 0.1550 percent at the end of the measurement period and 0.1563 percent for the beginning of the period. The amount recognized by the City as its proportionate share of the net pension liability, the direct aid, and total portion of the net pension liability that was associated with the City were as follows: City's proportionate share of the net pension liability $ 6,619,194 State's proportionate share of the net pension liability associated with the City $ 202,221 For the year ended December 31, 2021, the City recognized a negative pension expense of $144,646 for its proportionate share of the GERF's pension expense. In addition, the City recognized an additional $16,306 as pension expense (and grant revenue) for its proportionate share of the state of Minnesota's contribution of$16.0 million to the GERF. -60- NOTE 7—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) At December 31, 2021, the City reported its proportionate share of the GERF's deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Deferred Outflows Inflows of Resources of Resources Differences between expected and actual economic experience $ 40,430 $ 202,763 Changes in actuarial assumptions 4,041,543 146,988 Net collective difference between projected and actual investment earnings — 5,727,244 Changes in proportion 60,818 73,712 Contributions paid to the PERA subsequent to the measurement date 446,104 — Total $ 4,588,895 $ 6,150,707 A total of$446,104 reported as deferred outflows of resources related to pensions resulting from city contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending December 31, 2022. Other amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Pension Year Ending Expense December 31, Amount 2022 $ (288,011) 2023 $ (87,191) 2024 $ (69,162) 2025 $ (1,563,552) 2. PEPFF Pension Costs At December 31, 2021, the City reported a liability of$3,785,368 for its proportionate share of the PEPFF's net pension liability. The net pension liability was measured as of June 30, 2021, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The City's proportion of the net pension liability was based on the City's contributions received by the PERA during the measurement period for employer payroll paid dates from July 1, 2020 through June 30, 2021, relative to the total employer contributions received from all of the PERA's participating employers. The City's proportionate share was 0.4904 percent at the end of the measurement period and 0.5121 percent for the beginning of the period. The state of Minnesota contributed $18.0 million to the PEPFF in the plan fiscal year ended June 30, 2021. The contribution consisted of$9.0 million in direct state aid that does meet the definition of a special funding situation and $9.0 million in supplemental state aid that does not meet the definition of a special funding situation. The $9.0 million direct state aid was paid on October 1, 2020. Thereafter, by October 1 of each year, the state will pay $9.0 million to the PEPFF until full funding is reached or July 1, 2048, whichever is earlier. The $9.0 million in supplemental state aid will continue until the fund is 90.0 percent funded, or until the State Patrol Plan (administered by the Minnesota State Retirement System) is 90.0 percent funded,whichever occurs later. Strong asset returns for the fiscal year ended 2021 will accelerate the phasing out of these state contributions, although we do not anticipate them to be phased out during the fiscal year ending 2022. -61- NOTE 7—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) The state of Minnesota is included as a nonemployer contributing entity in the Police and Fire Retirement Plan Schedule of Employer Allocations and Schedule of Pension Amounts by Employer, Current Reporting Period Only (pension allocation schedules) for the $9.0 million in direct state aid. Police and Fire Plan employers need to recognize their proportionate share of the state of Minnesota's pension expense (and grant revenue) under GASB 68 special funding situation accounting and financial reporting requirements. For the year ended December 31,2021, the City recognized a negative pension expense of $352,076 for its proportionate share of the Police and Fire Plan's pension expense. The City recognized $30,990 as grant revenue for its proportionate share of the state of Minnesota's pension expense for the contribution of $9.0 million to the PEPFF. The amount recognized by the City as its proportionate share of the net pension liability, the direct aid, and total portion of the net pension liability that was associated with the City were as follows: City's proportionate share of the net pension liability $ 3,785,368 State's proportionate share of the net pension liability associated with the City $ 170,164 The state of Minnesota is not included as a nonemployer contributing entity in the Police and Fire Pension Plan pension allocation schedules for the $9.0 million in supplemental state aid. The City recognized $75,126 for the year ended December 31, 2021 as revenue and an offsetting reduction of net pension liability for its proportionate share of the state of Minnesota's on-behalf contributions to the PEPFF. At December 31, 2021,the City reported its proportionate share of the PEPFF's deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Deferred Outflows Inflows of Resources of Resources Differences between expected and actual economic experience $ 734,004 $ — Changes in actuarial assumptions 5,563,500 2,164,566 Net collective difference between projected and actual investment earnings — 7,199,101 Changes in proportion 90,779 344,970 Contributions paid to the PERA subsequent to the measurement date 513,266 — Total $ 6,901,549 $ 9,708,637 -62- NOTE 7—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) A total of$513,266 reported as deferred outflows of resources related to pensions resulting from city contributions subsequent to the measurement date that will be recognized as a reduction of the net pension liability in the year ending December 31, 2022. Other amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Pension Year Ending Expense December 31, Amount 2022 $ (2,721,006) 2023 $ (511,348) 2024 $ (484,802) 2025 $ (773,486) 2026 $ 1,170,288 F. Long-Term Expected Return on Investments The Minnesota State Board of Investment, which manages the investments of the PERA, prepares an analysis of the reasonableness on a regular basis of the long-term expected rate of return using a building-block method in which best-estimate ranges of expected future rates of return are developed for each major asset class. These ranges are combined to produce an expected long-term rate of return by weighting the expected future rates of return by the target asset allocation percentages. The target allocation and best-estimates of geometric real rates of return for each major asset class are summarized in the following table: Target Long-Term Expected Asset Class Allocation Real Rate of Return Domestic equity 33.50 % 5.10 % International equity 16.50 5.30 % Fixed income 25.00 0.75 % Private markets 25.00 5.90 % Total 100.00 % G. Actuarial Assumptions The total pension liability in the June 30, 2021, actuarial valuation was determined using an individual entry-age normal actuarial cost method. The long-term rate of return on pension plan investments used in the determination of the total liability is 6.50 percent. This assumption is based on a review of inflation and investments return assumptions from a number of national investment consulting firms. The review provided a range of return investment return rates deemed to be reasonable by the actuary. An investment return of 6.50 percent was deemed to be within that range of reasonableness for financial reporting purposes. Inflation is assumed to be 2.25 percent for the General Employees Plan and 2.25 percent for the Police and Fire Plan. Benefit increases after retirement are assumed to be 1.25 percent for the General Employees Plan. The Police and Fire Plan benefit increase is fixed at 1.00 percent per year and that increase was used in the valuation. -63- NOTE 7—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) Salary growth assumptions in the General Employees Plan range in annual increments from 10.25 percent after one year of service to 3.00 percent after 29 years of service, and 6.00 percent per year thereafter. In the Police and Fire Plan, salary growth assumptions range from 11.75 percent after one year of service to 3.00 percent after 24 years of service. Mortality rates for the General Employees Plan are based on the Pub-2010 General Employee Mortality Table. Mortality rates for the Police and Fire Plan are based on the Pub-2010 Public Safety Employee Mortality tables. The tables are adjusted slightly to fit the PERA's experience. Actuarial assumptions for the General Employees Plan are reviewed every four years. The most recent four-year experience study for the General Employees Plan was completed in 2019. The assumption changes were adopted by the Board and became effective with the July 1, 2020 actuarial valuation. The most recent four-year experience study for the Police and Fire Plan was completed in 2020, adopted by the Board, and became effective with the July 1, 2021 actuarial valuation. The following changes in actuarial assumptions occurred in 2021: 1. GERF CHANGES IN ACTUARIAL ASSUMPTIONS • The investment return and single discount rates were changed from 7.50 percent to 6.50 percent,for financial reporting purposes. • The mortality improvement scale was changed from Scale MP-2019 to Scale MP-2020. 2. PEPFF CHANGES IN ACTUARIAL ASSUMPTIONS • The investment return and single discount rates were changed from 7.50 percent to 6.50 percent,for financial reporting purposes. • The inflation assumption was changed from 2.50 percent to 2.25 percent. • The payroll growth assumption was changed from 3.25 percent to 3.00 percent. • The base mortality table for healthy annuitants and employees was changed from the RP-2014 table to the Pub-2010 Public Safety Mortality table. The mortality improvement scale was changed from MP-2019 to MP-2020. • The base mortality table for disabled annuitants was changed from the RP-2014 healthy annuitant mortality table (with future mortality improvement according to Scale MP-2019)to the Pub-2010 Public Safety disabled annuitant mortality table (with future mortality improvement according to Scale MP-2020). • Assumed rates of salary increase were modified as recommended in the July 14, 2020 experience study. The overall impact is a decrease in gross salary increase rates. • Assumed rates of retirement were changed as recommended in the July 14, 2020 experience study. The changes result in slightly more unreduced retirements and fewer assumed early retirements. • Assumed rates of withdrawal were changed from select and ultimate rates to service-based rates. The changes result in more assumed terminations. • Assumed rates of disability were increased for ages 25-44 and decreased for ages over 49. Overall,proposed rates result in more projected disabilities. • Assumed percent married for active female members was changed from 60.00 percent to 70.00 percent. Minor changes to form of payment assumptions were applied. -64- NOTE 7—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) H. Discount Rate The discount rate used to measure the total pension liability in 2021 was 6.50 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 positions of the GERF and the PEPFF 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. I. Pension Liability Sensitivity The following table presents the City's proportionate share of the net pension liability for all plans it participates in, calculated using the discount rate disclosed in the preceding paragraph, as well as what the City's proportionate share of the net pension liability would be if it were calculated using a discount rate 1 percentage point lower or 1 percentage point higher than the current discount rate: 1%Decrease in 1%Increase in Discount Rate Discount Rate Discount Rate 5.50% 6.50% 7.50% City's proportionate share of the GERF net pension liability $ 13,499,778 $ 6,619,194 $ 973,256 City's proportionate share of the PEPFF net pension liability $ 12,017,904 $ 3,785,368 $ (2,963,271) J. Pension Plan Fiduciary Net Position Detailed information about each pension plan's fiduciary net position is available in a separately-issued PERA financial report that includes financial statements and required supplementary information. That report may be obtained on the internet at www.mnpera.org. -65- NOTE 8—DEFINED CONTRIBUTION PENSION PLAN—STATE-WIDE Councilmembers of the City are covered by the Public Employees Defined Contribution Plan (PEDCP), a multiple-employer deferred compensation plan administered by the PERA. The PEDCP is a tax qualified plan under Section 401(a) of the Internal Revenue Code, and all contributions by or on behalf of employees are tax deferred until time of withdrawal. Plan benefits depend solely on amounts contributed to the plan plus investment earnings, less administrative expenses. Minnesota Statutes, Chapter 353D.03, specifies plan provisions, including the employee and employer contribution rates for those qualified personnel who elect to participate. An eligible elected official who decides to participate contributes 5.00 percent of their salary, which is matched by the elected official's employer. For ambulance service personnel, employer contributions are determined by the employer, and for salaried employees, contributions must be a fixed percentage of salary. Employer contributions for volunteer personnel may be a unit value for each call or period of alert duty. Employees who are paid for their services may elect to make member contributions in an amount not to exceed the employer share. Employer and employee contributions are combined and used to purchase shares in one or more of the seven accounts of the Minnesota Supplemental Investment Fund. For administering the plan, the PERA receives 2.00 percent of employer contributions and 25 hundredths of 1.00 percent(0.25 percent) of the assets in each member's account annually. Total contributions made by the City during fiscal year 2021 were: Required Rate Contribution Amount Percentage of Covered Payroll for Employees Employee Employer Employee Employer and Employers $ 1,598 $ 1,598 5.00% 5.00% 5.00% NOTE 9—DEFINED BENEFIT PENSION PLAN—FIRE RELIEF ASSOCIATION A. Plan Description All members of the Apple Valley Fire Depai tiient(the Department)are covered by a defined benefit plan administered by the Apple Valley Firefighters' Relief Association (the Association). As of the measurement date, the plan covered 68 active members, 12 inactive members entitled to future benefits, and 36 inactive members or beneficiaries currently receiving benefits. The plan is a single-employer retirement plan and is established and administered in accordance with Minnesota Statutes, Chapter 69. The Association maintains a separate Special Pension Trust Fund to accumulate assets to fund the retirement benefits earned by the Department's membership. Funding for the Association is derived from an insurance premium tax in accordance with the Volunteer Firefighter's Relief Association Financing Guidelines Act of 1971 (Chapter 261 as amended by Chapter 509 of Minnesota Statutes 1980). Funds are also derived from investment income. -66- NOTE 9—DEFINED BENEFIT PENSION PLAN—FIRE RELIEF ASSOCIATION (CONTINUED) B. Benefits Provided Each member who is at least 50 years of age, has separated from service from the fire department, has served at least 5 years of active service for members commencing active duty prior to January 1, 2010, and 10 years of active service for members commencing active duty after January 1, 2010 with such department before separation and has been a member of the Association in good standing at least 5 years prior to such separation shall be entitled to a lump sum service pension in the amount of$7,500 for each year of service (including each year over 20) or a monthly service pension of$46.50 for each year of service (including each year over 20), but not exceeding the maximum amount per year of service allowed by law for the minimum average amount of available financing per firefighter as prescribed by law. According to the bylaws of the Association and pursuant to Minnesota Statutes, members who separate from service with less than 20 years of service and have reached the age of at least 50, and have completed at least 5 years of active membership for members commencing active duty prior to January 1, 2010, and 10 years of active membership for members commencing active duty after January 1, 2010, are entitled to a reduced service pension not to exceed the amount calculated by multiplying the member's service pension for the completed years of service times the applicable nonforfeitable percentage of pension for the completed years of service times the applicable nonforfeitable percentage of pension. C. Contributions Minnesota Statutes, Chapters 424 and 424A authorize pension benefits for volunteer fire relief associations. The plan is funded by fire state aid, investment earnings, and, if necessary, employer contributions as specified in Minnesota Statutes and voluntary city contributions (if applicable). Required employer contributions are calculated annually based on statutory provisions. The City's statutorily-required contributions to the plan for the year ended December 31, 2021, were $345,326. The City's contributions were equal to the required contributions as set by state statutes. The City made voluntary contributions to the plan totaling $276,887. Furthermore, the firefighter has no obligation to contribute to the plan. D. Pension Costs At December 31, 2021, the City reported a net pension liability (asset) of($3,939,803) for the plan. The net pension liability (asset) was measured as of December 31, 2020. The total pension liability used to calculate the net pension liability (asset) in accordance with GASB Statement No. 68 was determined by applying an actuarial formula to specific census data certified by the Department as of December 31, 2020. For the year ended December 31,2021,the City recognized a negative pension expense of$290,926. The City also recognized $330,195 as revenue for the state of Minnesota's on-behalf contributions to the Department. -67- NOTE 9—DEFINED BENEFIT PENSION PLAN—FIRE RELIEF ASSOCIATION (CONTINUED) The following table presents the changes in net pension liability(asset) during the year: Total Pension Plan Fiduciary Net Pension Liability Net Position Liability(Asset) Beginning balance $ 6,535,320 $ 9,014,440 $ (2,479,120) Changes for the year Service cost 180,653 — 180,653 Interest 416,808 — 416,808 Difference between expected and actual experience (180,523) — (180,523) Change of assumptions 152,931 — 152,931 Change of benefit terms 151,203 — 151,203 Contributions—state and local — 586,695 (586,695) Net investment income — 1,620,613 (1,620,613) Benefit payments (607,080) (607,080) — Administrative costs — (25,553) 25,553 Total net changes 113,992 1,574,675 (1,460,683) Ending balance $ 6,649,312 $ 10,589,115 $ (3,939,803) At December 31,2021,the City reported deferred inflows of resources and deferred outflows of resources related to pensions from the following sources: Deferred Deferred Outflows Inflows of Resources of Resources Differences between expected and actual economic experience $ 15,475 $ 253,611 Changes in actuarial assumptions 520,774 307,589 Differences between projected and actual investment earnings — 1,355,233 City contributions subsequent to the measurement date 276,887 — State aid to the City subsequent to the measurement date 347,326 347,326 Total $ 1,160,462 $ 2,263,759 Deferred outflows of resources totaling $624,213 related to pensions resulting from the City's contributions to the plan subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending December 31, 2022. Deferred inflows of resources totaling $347,326 related to state aid received subsequent to the measurement date will be recognized for its impact on the net pension liability in the year ending December 31, 2022. Other amounts reported as deferred outflows and inflows of resources related to the plan will be recognized in pension expense as follows: Pension Year Ending Expense December 31, Amount 2022 $ (459,417) 2023 $ (308,264) 2024 $ (441,105) 2025 $ (170,724) 2026 $ 15,156 Thereafter $ (15,830) -68- NOTE 9—DEFINED BENEFIT PENSION PLAN—FIRE RELIEF ASSOCIATION (CONTINUED) E. Actuarial Assumptions The total pension liability at December 31, 2020 was determined using the entry-age normal actuarial cost method and the following actuarial assumptions: Inflation 2.25% Salary increases N/A Investment rate of return 6.25%net of pension plan investment expense,including inflation Index rate for 20-year,tax-exempt municipal bonds (Bond Buyer G.O.20-Year Municipal Bond Index); used in discount rate determination 2.00% N/A—Not Applicable Mortality rates were based on the July 1, 2019 Minnesota PERA Police and Fire Plan actuarial valuation as described below: Healthy Pre-Retirement — RP-2014 Employee Generational Mortality Table projected with Mortality Improvement Scale MP-2019, from a base year of 2006. Healthy Post-Retirement — RP-2014 Annuitant Generational Mortality Table projected with Mortality Improvement Scale MP-2019 from a base year of 2006. Male rates are adjusted by a factor of 0.96. The changes in actuarial assumptions and benefits since the prior valuation included: • The expected investment return and discount rate changed from 6.50 percent to 6.25 percent to reflect updated capital market assumptions. • The inflation rate assumption decreased from 2.50 percent to 2.25 percent. • The mortality assumptions were updated to the rates used in the most recent Minnesota PERA Police and Fire Plan actuarial valuation. • The base annuity benefit increased from $46 to $46.50 per month of service and the base lump sum benefit increased from$7,000 to $7,500 per year of service. The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimates of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These asset class estimates are combined to produce the portfolio long-term expected rate of return by weighting the expected future real rates of return by the current asset allocation percentage (or target allocation, if available) and by adding expected inflation. All results are then rounded to the nearest quarter percent. Allocation at Long-Term Long-Term Measurement Expected Real Expected Nominal Asset Class Date Rate of Return Rate of Return Domestic equity 79.08 % 4.90 % 7.15 % International equity 4.45 5.32 % 7.57 % Fixed income 16.07 1.40 % 3.65 % Real estate and alternatives — 4.43 % 6.68 % Cash and equivalents 0.40 0.09 % 2.34 % Total(weighted average,rounded to 1/4 percent) 100.00 % 6.25 % -69- NOTE 9—DEFINED BENEFIT PENSION PLAN—FIRE RELIEF ASSOCIATION (CONTINUED) F. Discount Rate The discount rate used to measure the total pension liability was 6.25 percent. The projection of cash flows used to determine the discount rate assumed that contributions to the plan will be made as specified in state statutes. Based on that assumption and considering the funding ratio of the plan, the fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive 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. G. Sensitivity of the Net Pension Liability(Asset)to Changes in the Discount Rate The following presents the City's net pension liability (asset) for the plan, calculated using the discount rate disclosed in the preceding page, as well as what the City's net pension liability (asset) would be if it were calculated using a discount rate 1 percent lower or 1 percent higher than the current discount rate: 1%Decrease in Current 1%Increase in Discount Rate Discount Rate Discount Rate 5.25% 6.25% 7.25% Association's net pension liability(asset) $ (3,277,299) $ (3,939,803) $ (4,503,838) H. Pension Plan Fiduciary Net Position The Association issues a publicly available financial report. This report may be obtained by writing to the Apple Valley Firefighters' Relief Association, 7100 147th Street West,Apple Valley,Minnesota 55124. -70- NOTE 10—OTHER POST-EMPLOYMENT BENEFITS(OPEB)PLAN A. Plan Description The City provides post-employment insurance benefits to certain eligible employees through its OPEB Plan, a single-employer defined benefit plan administered by the City. All post-employment benefits are based on contractual agreements with employee groups. These contractual agreements do not include any specific contribution or funding requirements. The Plan does not issue a publicly available financial report.No plan assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75. B. Benefits Provided All retirees of the City have the option under state law to continue their medical insurance coverage through the City from the time of retirement until the employee reaches the age of eligibility for Medicare. For members of all employee groups, the retiree must pay the full premium to continue coverage for medical and dental insurance. Per state statutes, the City is also required to contribute towards the cost of continued health insurance coverage for officers and firefighters disabled or killed in the line of duty. The City is legally required to include any retirees for whom it provides health insurance coverage in the same insurance pool as its active employees until the retiree reaches Medicare eligibility, whether the premiums are paid by the City or the retiree. Consequently,participating retirees are considered to receive a secondary benefit known as an "implicit rate subsidy." This benefit relates to the assumption that the retiree is receiving a more favorable premium rate than they would otherwise be able to obtain if purchasing insurance on their own, due to being included in the same pool with the City's younger and statistically healthier active employees. C. Contributions The required contribution is based on projected pay-as-you-go financing requirements, with additional amounts to prefund benefits as determined periodically by the City. The City's current year required pay-as-you-go contributions to finance the benefits described in the previous section totaled$97,427. D. Membership Membership in the plan consisted of the following as of the latest actuarial valuation: Retirees and beneficiaries receiving benefits 12 Active plan members 185 Total members 197 E. Total OPEB Liability of the City The City's total OPEB liability of$2,291,579 as of year-end was measured as of December 31, 2020, and was determined by an actuarial valuation as of January 1,2020. The General Fund,Municipal Liquor,Municipal Golf Course, Sports Arena, Water and Sewer, and Storm Drainage Funds will be used to liquidate this liability. -71- NOTE 10—OTHER POST-EMPLOYMENT BENEFITS(OPEB)PLAN(CONTINUED) F. Actuarial Methods and Assumptions The total OPEB liability was determined by an actuarial valuation as of January 1, 2020, using the entry-age method. The following actuarial assumptions, applied to all periods included in the measurement,unless otherwise specified: Discount rate 2.12% 20-year municipal bond yield 2.12% Inflation rate 2.00% Salary increases 3.25% Healthcare trend rate 7.33%,grading to 5.00%over 7 years The actuarial assumptions used in the latest valuation were based on those used to value pension liabilities for Minnesota city employees. The state pension plans base their assumptions on periodic experience studies. Economic assumptions are 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. Since the Plan is not funded by an irrevocable trust, the discount rate is equal to the 20-year municipal bond yield rate of 2.12 percent, which was set by considering published rate information for 20-year high quality, tax-exempt, general obligation municipal bonds as of the measurement date. The City discount rate used in the prior measurement date was 2.74 percent. Mortality rates were based on the RP-2014 Mortality Table, adjusted for white collar and mortality improvements using projection scale MP-2018 from a base year of 2014. For Coordinated Plan members, a base year of 2006 was used for Police and Fire members. Future retirees electing coverage is assumed to be 65 percent. Married future retirees electing spouse coverage is assumed to be 40 percent(60 percent for police and fire personnel). G. Changes in the Total OPEB Liability Total OPEB Liability Beginning balance $ 2,047,434 Changes for the year Service cost 165,292 Interest 59,440 Differences between expected and actual experience 16,181 Changes of assumptions 89,997 Benefit payments (86,765) Total net changes 244,145 Ending balance $ 2,291,579 Assumption changes since the prior measurement date include the following: • The discount rate was changed from 2.74 percent to 2.12 percent. -72- NOTE 10—OTHER POST-EMPLOYMENT BENEFITS(OPEB)PLAN(CONTINUED) H. Total OPEB Liability Sensitivity to Discount and Healthcare Cost Trend Rate Changes 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 or 1 percentage point higher than the current discount rate: 1%Decrease in Current 1%Increase in Discount Rate Discount Rate Discount Rate OPEB discount rate 1.12% 2.12% 3.12% Total OPEB liability $ 2,469,872 $ 2,291,579 $ 2,122,179 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 healthcare cost trend rates that are 1 percentage point lower or 1 percentage point higher than the current healthcare cost trend rates: 1%Decrease in Current 1%Increase in Healthcare Trend Rate Healthcare Trend Rate Healthcare Trend Rate OPEB healthcare trend rate 6.33%,decreasing to 7.33%,decreasing to 8.33%,decreasing to 4.00%over 7 years 5.00%over 7 years 6.00%over 7 years Total OPEB liability $ 2,002,153 $ 2,291,579 $ 2,638,301 I. OPEB Expense and Related Deferred Outflows of Resources and Deferred Inflows of Resources For the current year ended, the City recognized OPEB expense of$179,909. As of year-end, 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 $ 14,363 $ 503,120 Changes in actuarial assumptions 269,888 79,557 City's contributions subsequent to the measurement date 97,427 — Total $ 381,678 $ 582,677 A total of $97,427 reported as deferred outflows of resources related to OPEB resulting from city contributions subsequent to the measurement date that will be recognized as a reduction of the total OPEB liability in the year ending December 31, 2022. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: OPEB Year Ending Expense December 31, Amount 2022 $ (44,826) 2023 $ (44,826) 2024 $ (44,826) 2025 $ (44,826) 2026 $ (44,826) Thereafter $ (74,296) -73- NOTE 11—STEWARDSHIP AND ACCOUNTABILITY A. Deficit Fund Balances The following funds have a deficit fund balance at December 31,2021: Amount Governmental Road Improvements $ 1,510,390 Construction Projects $ 521,639 Nonmajor funds Capital Projects Central Village Parking $ 23,862 TIF District No. 15 Parkside Village $ 211,731 Internal Service Benefits/Other Insurance $ 887,322 The deficits listed above will be eliminated by transfers from other funds, collection of special assessments, future special assessment bond issues, future tax levies, future tax increment collections, and state grant reimbursements. B. Budget to Actual Expenditures exceeded budgeted amounts in the EDA Operations Special Revenue Fund by$350,985. NOTE 12—NET POSITION/FUND BALANCES A. Net Investment in Capital Assets The government-wide Statement of Net Position at December 31, 2021, includes the City's net investment in capital assets calculated as follows: Governmental Business-Type Activities Activities Total Net investment in capital assets Capital assets Nondepreciable $ 10,136,122 $ 10,003,419 $ 20,139,541 Depreciable,net of accumulated depreciation 103,528,746 110,613,226 214,141,972 Less capital related long-term debt outstanding (16,417,585) (10,208,100) (26,625,685) Unused bond proceeds 6,091,390 — 6,091,390 Total net investment in capital assets $103,338,673 $110,408,545 $213,747,218 -74- NOTE 12-NET POSITION/FUND BALANCES(CONTINUED) B. Classifications At December 31,2021,the City had the following governmental fund balances: Debt Service Capital Projects Closed Future Nonmajor General Bond Road Construction Capital Governmental Fund Issues Improvements Projects Projects Funds Total Nonspendable Inventory $ 14,033 $ - $ - $ - $ - $ - $ 14,033 Prepaid items 253,406 - - - - - 253,406 Total nonspendable 267,439 - - - - - 267,439 Restricted Debt service - - - - - 354,320 354,320 EDA - - - - - 1,412,002 1,412,002 TIF - - - - - 1,306,564 1,306,564 TIF capital projects - - - - - 3,233,034 3,233,034 Park dedication - - - - - 2,576,910 2,576,910 Cable Capital Equipment - - - - - 14,263 14,263 Electric projects - - - - - 5,599,545 5,599,545 Facilities projects - - - - - 6,091,390 6,091,390 Cable TV - - - - - 155,370 155,370 Solid waste grant - - - - - 36,287 36,287 Police forfeiture - - - - - 100,129 100,129 Lodging tax - - - - - 79,046 79,046 Total restricted - - - - - 20,958,860 20,958,860 Committed Home improvement guide 20,000 - - - - - 20,000 Aquatic center equipment 13,000 - - - - - 13,000 Finance/City Clerk Laserfiche Consulting 3,700 - - - - - 3,700 Human Resources Desktop Scanner 1,000 - - - - - 1,000 Networking Equipment 92,000 - - - - - 92,000 HP Server Replacement 47,000 - - - - - 47,000 Network Security Audit 27,000 - - - - - 27,000 Body Cam/In-car Video Server 90,000 - - - - - 90,000 Ammunition 22,500 - - - - - 22,500 Office Furniture(CIU) 3,500 - - - - - 3,500 Driver Feedback Signs Solar 1,800 - - - - - 1,800 GIS Intern 12,000 - - - - - 12,000 Concrete Trailer Attachments 4,000 - - - - - 4,000 Tailgate Upgrade Plow 5,000 - - - - - 5,000 Landscaping Galaxie Ave 6,000 - - - - - 6,000 Radio Replacement 3,000 - - - - - 3,000 Purchase iPads 1,800 - - - - - 1,800 Snow Bucket for Removal 1,900 - - - - - 1,900 Anti-Icing Unit 8,300 - - - - - 8,300 Ash Tree Removal 35,000 - - - - - 35,000 PT Salary 10,000 - - - - - 10,000 Printing Referendum Info 11,000 - - - - - 11,000 Park Facilities Master Plan 40,000 - - - - - 40,000 Park Master Plan 80,000 - - - - - 80,000 Future Development Studies 10,000 - - - - - 10,000 Pool Vacuum 8,000 - - - - - 8,000 Aquatic Center Master Plan 10,300 - - - - - 10,300 Overlay Cobblestone Paths 90,000 - - - - - 90,000 North Creek Greenway 30,000 - - - - - 30,000 Road Salt&Clear Lane 40,000 - - - - - 40,000 Standup Desks 4,100 - - - - - 4,100 Total committed 731,900 - - - - - 731,900 -75- NOTE 12—NET POSITION/FUND BALANCES(CONTINUED) Debt Service Capital Projects Closed Future Nonmajor General Bond Road Construction Capital Governmental Fund Issues Improvements Projects Projects Funds Total Assigned Debt service — 10,811,270 — — — 1,966,975 12,778,245 Other capital projects — — — — 17,395,786 656,302 18,052,088 Police special projects — — — — — 48,261 48,261 Tree preservation — — — — — 394,342 394,342 Ponds — — — — — 265,158 265,158 Pathways and sidewalks — — — — — 266,992 266,992 Dodd Road — — — — — 257,721 257,721 Former City Hall building — — — — — 165,717 165,717 Capital building — — — — — 842,062 842,062 Park improvement development — — — — — 3,175 3,175 Valleywood improvement — — — — — 888,963 888,963 Physical improvement — — — — — 180,283 180,283 Fire Grants Project — — — — — 18,607 18,607 Total assigned — 10,811,270 — — 17,395,786 5,954,558 34,161,614 Unassigned 18,887,081 — (1,510,390) (521,639) — (235,593) 16,619,459 Total $19,886,420 $10,811,270 $(1,510,390) $ (521,639) $17,395,786 $26,677,825 $72,739,272 C. Minimum Fund Balance Policy The City Council has formally adopted a fund balance policy. The policy establishes the City will strive to maintain a minimum unassigned General Fund balance of 50.0 percent of the subsequent year's budgeted expenditures. At December 31, 2021, the unassigned fund balance of the General Fund was 55.4 percent of the subsequent year's budgeted expenditures. -76- NOTE 13—TAX ABATEMENT AGREEMENTS The City, in order to spur economic development and redevelopment, has entered into private development and redevelopment agreements to encourage a developer to construct, expand, or improve new or existing properties and buildings or clean-up and redevelop blighted areas. The City has five agreements that would be considered a tax abatement under GASB Statement No. 77. The City is authorized to create a tax increment finance plan under Minnesota Statutes, Chapter 469.175. The criteria that must be met under the statutes are that, in the opinion of the municipality: • The proposed development or redevelopment would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future; • The increased market value of the site that could reasonably be expected to occur without the use of tax increment financing would be less that the increase in the market value estimated to result from the proposed development after subtracting the present value of the projected tax increments for the maximum duration of the tax increment district permitted in the plan. The requirements of this item do not apply if the district is a housing district; • That the tax increment financing plan conforms to the general plan for the development or redevelopment of the municipality as a whole; and • That the tax increment financing plan will afford maximum opportunity, consistent with the sound needs of the municipality as a whole, for the development or redevelopment of the project by private enterprise. The City has entered into private development agreements regarding certain properties within a tax increment district. Included in the development agreement was the reimbursement of eligible development costs. The vehicle used for this reimbursement is called a tax increment revenue note. These notes provide for the payment of principal, equal to the developer's eligible costs,plus interest at a set rate. Payments on the note will be made at the lesser of the note payment or a percent of the available tax increment received during the specific year as stated in the agreement. Payments are first applied to accrued interest and then to the principal balance. The notes are to be cancelled at the end of the term, whether or not the note has been repaid in full. The agreements are not a general obligation of the City and are payable solely from available tax increments received from the property owner. The City's position is that these are obligations to assign future and uncertain revenues sources and, as such, is not actual debt in substance. -77- NOTE 13—TAX ABATEMENT AGREEMENTS (CONTINUED) The outstanding principal balances as of December 31,2021 for these agreements are as follows: Percentage of Amount of Taxes Returned Taxes Returned Outstanding Date of District Name Purpose Principal at Required During the During the Year-End Decertification Fiscal Year Fiscal Year Construction of 147th St.and Felton Ct., TIF No. 14—Apple Valley 100,000 sq.ft.expansion of ° Business Campus warehouse/office facilities and the 90% $174,102 $1,054,660 12/31/2022 addition of minimum of 40 full-time jobs. Housing district,including the TIF No. 15—Parkside construction of multi-family residential 70% $328,026 $2,018,177 12/31/2041 Village—Gabella buildings of 196 units with 20 percent affordable units. Housing district,including the TIF No. 15—Parkside construction of multi-family residential 70% S201,313 $2,666,000 12/31/2041 Village—Galante buildings of 134 units with 20 percent affordable units. Creation of 86,000 sq.ft.of manufacturing TIF No. 16—Uponor facilities and the addition of 75 full-time 90% $53,576 $267,310 12/31/2025 jobs. Creation of 73,000 sq.ft.manufacturing TIF No. 17—Karamella facilities and the addition of 76 full-time 90% $62,594 $688,068 12/31/2026 jobs. NOTE 14—COMMITMENTS AND CONTINGENCIES A. Legal Claims The City has the usual and customary type of miscellaneous legal claims pending at year-end. Although the outcome of these lawsuits is not presently determinable, the City's management believes that the City will not incur any material monetary loss resulting from these claims. No loss has been recorded on the City's financial statements relating to these claims. B. Federal and State Funding Amounts recorded or receivable from federal and state agencies are subject to agency audit and adjustment. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of claims which may be disallowed by the grantor agencies cannot be determined at this time,although the City expects such amounts,if any,to be immaterial. C. Tax Increment Districts The City's tax increment districts are subject to review by the state of Minnesota Office of the State Auditor. Any disallowed claims or misuse of tax increments could become a liability of the applicable fund. Management has indicated that they are not aware of any instances of noncompliance, which would have a material effect on the financial statements. -78- NOTE 14—COMMITMENTS AND CONTINGENCIES(CONTINUED) D. Construction Commitments At December 31, 2021, the City is committed to various construction contracts for the improvement of city property. The City's remaining commitment under these contracts is $4,466,567. E. Operating Lease On November 15, 2018, the City entered into an agreement to extend the existing liquor store building lease at Apple Valley Shopping Center with Time Square Shopping Center II, LLP for three years commencing February 1, 2019 and ending January 31, 2022, at a base rent of$11,500 per month. Lease expenditures for the year ended December 31,2021 were $138,000. The following is a schedule by years of future minimum payments required under this lease as of December 31,2021: Year Ending December 31, Amount 2022 $ 11,500 NOTE 15—SUBSEQUENT EVENT A. New Accounting Standards A new standard has been issued by the GASB that will result in significant changes in the reporting of leases once it becomes effective for governmental entities. This standard will be adopted by the City beginning in 2022, and will require the restatement of certain balances reported as of December 31, 2021. The effects of this change have not yet been determined and are not reflected in these financial statements. B. COVID-19 Pandemic The COVID-19 pandemic has had significant financial and operational impacts on the City for the last two fiscal years. Any potential impact it may have on the City's future operations and financial condition cannot be determined at this time and has not been reflected in these financial statements. -79- REQUIRED SUPPLEMENTARY INFORMATION CITY OF APPLE VALLEY PERA—General Employees Retirement Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability Year Ended December 31,2021 Proportionate Share of the City's Net Pension Proportionate Liability and City's Share of the the City's Proportionate Plan Fiduciary State of Share of the Share of the Net Position City's City's Minnesota's State of Net Pension as a PERA Fiscal Proportion Proportionate Proportionate Minnesota's Liability as a Percentage Year-End Date of the Net Share of the Share of the Share of the City's Percentage of of the Total City Fiscal (Measurement Pension Net Pension Net Pension Net Pension Covered Covered Pension Year-End Date Date) Liability Liability Liability Liability Payroll Payroll Liability 12/31/2015 06/30/2015 0.1634% $ 8,468,235 $ — $ 8,468,235 $ 9,603,176 88.18% 78.20% 12/31/2016 06/30/2016 0.1561% $12,674,544 $ 165,598 $12,840,142 $ 9,680,914 130.92% 68.90% 12/31/2017 06/30/2017 0.1643% $10,488,804 $ 131,924 $10,620,728 $10,539,668 99.52% 75.90% 12/31/2018 06/30/2018 0.1552% $ 8,609,861 $ 282,435 $ 8,892,296 $10,429,041 82.56% 79.50% 12/31/2019 06/30/2019 0.1541% $ 8,519,846 $ 264,822 $ 8,784,668 $10,903,742 78.14% 80.20% 12/31/2020 06/30/2020 0.1563% $ 9,370,899 $ 289,109 $ 9,660,008 $11,098,665 84.43% 79.10% 12/31/2021 06/30/2021 0.1550% $ 6,619,194 $ 202,221 $ 6,821,415 $11,160,410 59.31% 87.00% PERA—General Employees Retirement Fund Schedule of City Contributions Year Ended December 31,2021 Contributions Contributions in Relation to as a Statutorily the Statutorily Contribution Percentage City Fiscal Required Required Deficiency Covered of Covered Year-End Date Contributions Contributions (Excess) Payroll Payroll 12/31/2015 $ 750,987 $ 750,987 $ — $10,013,141 7.50% 12/31/2016 $ 741,397 $ 741,397 $ — $ 9,885,306 7.50% 12/31/2017 $ 768,029 $ 768,029 $ — $10,240,379 7.50% 12/31/2018 $ 796,766 $ 796,766 $ — $10,623,546 7.50% 12/31/2019 $ 831,557 $ 831,557 $ — $11,087,351 7.50% 12/31/2020 $ 827,063 $ 827,063 $ — $11,027,518 7.50% 12/31/2021 $ 876,563 $ 876,563 $ — $11,687,480 7.50% Note: The City implemented GASB Statement No.68 in fiscal 2015(using a June 30,2015 measurement date).This schedule is intended to present 10-year trend information.Additional years will be added as they become available. -80- CITY OF APPLE VALLEY PERA—Public Employees Police and Fire Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability Year Ended December 31,2021 Proportionate Share of the City's Net Pension Proportionate Liability and City's Share of the the City's Proportionate Plan Fiduciary State of Share of the Share of the Net Position City's City's Minnesota's State of Net Pension as a PERA Fiscal Proportion Proportionate Proportionate Minnesota's Liability as a Percentage Year-End Date of the Net Share of the Share of the Share of the City's Percentage of of the Total City Fiscal (Measurement Pension Net Pension Net Pension Net Pension Covered Covered Pension Year-End Date Date) Liability Liability Liability Liability Payroll Payroll Liability 12/31/2015 06/30/2015 0.5150% $ 5,851,604 $ — $ 5,851,604 $ 4,711,902 124.19% 86.60% 12/31/2016 06/30/2016 0.5190% $20,828,373 $ — $20,828,373 $ 4,976,069 418.57% 63.90% 12/31/2017 06/30/2017 0.5110% $ 6,899,105 $ — $ 6,899,105 $ 5,233,601 131.82% 85.40% 12/31/2018 06/30/2018 0.4992% $ 5,320,954 $ — $ 5,320,954 $ 5,261,108 101.14% 88.80% 12/31/2019 06/30/2019 0.4997% $ 5,319,812 $ — $ 5,319,812 $ 5,257,632 101.18% 89.30% 12/31/2020 06/30/2020 0.5121% $ 6,750,026 $ 158,999 $ 6,909,025 $ 5,765,056 117.09% 87.20% 12/31/2021 06/30/2021 0.4904% $ 3,785,368 $ 170,164 $ 3,955,532 $ 5,795,347 65.32% 93.70% PERA—Public Employees Police and Fire Fund Schedule of City Contributions Year Ended December 31,2021 Contributions Contributions in Relation to as a Statutorily the Statutorily Contribution Percentage City Fiscal Required Required Deficiency Covered of Covered Year-End Date Contributions Contributions (Excess) Payroll Payroll 12/31/2015 $ 818,071 $ 818,071 $ — $ 5,049,825 16.20% 12/31/2016 $ 808,641 $ 808,641 $ — $ 4,991,606 16.20% 12/31/2017 $ 829,640 $ 829,640 $ — $ 5,121,237 16.20% 12/31/2018 $ 858,645 $ 858,645 $ — $ 5,300,284 16.20% 12/31/2019 $ 923,798 $ 923,798 $ — $ 5,439,291 16.98% 12/31/2020 $ 1,033,491 $ 1,033,491 $ — $ 5,838,936 17.70% 12/31/2021 $ 1,038,750 $ 1,038,750 $ — $ 5,868,635 17.70% Note: The City implemented GASB Statement No.68 in fiscal 2015(using a June 30,2015 measurement date).This schedule is intended to present 10-year trend information.Additional years will be added as they become available. -81- CITY OF APPLE VALLEY Apple Valley Firefighters'Relief Association Schedule of Changes in the Relief Association's Net Pension Liability and Related Ratios December 31,2021 City fiscal year-end date-December 31 2015 2016 2017 2018 2019 2020 2021 Apple Valley Firefighters'Relief Association year-end date(measurement date)-December 31 2014 2015 2016 2017 2018 2019 2020 Total pension liability Service cost $ 168,532 $ 181,221 $ 179,770 $ 149,826 $ 159,059 $ 201,766 $ 180,653 Interest 369,565 398,162 402,119 427,292 419,004 410,516 416,808 Differences between expected and actual experience - 12,130 (23,940) (67,525) 21,501 (78,143) (180,523) Changes of assumptions - (209,787) (509,724) 133,128 534,195 (154,449) 152,931 Changes in benefit terms 265,088 - - - 149,707 - 151,203 Benefit payments (269,330) (600,659) (528,192) (486,814) (652,816) (421,732) (607,080) Net change in total pension liability 533,855 (218,933) (479,967) 155,907 630,650 (42,042) 113,992 Total pension liability-beginning of year 5,955,850 6,489,705 6,270,772 5,790,805 5,946,712 6,577,362 6,535,320 Total pension liability-end of year $ 6,489,705 $ 6,270,772 $ 5,790,805 $ 5,946,712 $ 6,577,362 $ 6,535,320 $ 6,649,312 Plan fiduciary net position Contributions(state and local) $ 526,217 $ 477,537 $ 546,408 $ 530,781 $ 551,681 $ 566,875 $ 586,695 Net investment income 239,737 (219,523) 549,126 1,164,210 (484,118) 1,754,977 1,620,613 Benefit payments (269,330) (600,659) (528,192) (486,814) (652,816) (421,732) (607,080) Administrative costs (22,641) (35,434) (34,516) (36,279) (28,307) (25,849) (25,553) Net change in plan fiduciary net position 473,983 (378,079) 532,826 1,171,898 (613,560) 1,874,271 1,574,675 Plan fiduciary net position- beginning of year 5,953,101 6,427,084 6,049,005 6,581,831 7,753,729 7,140,169 9,014,440 Plan fiduciary net position- end ofyear $ 6,427,084 $ 6,049,005 $ 6,581,831 $ 7,753,729 $ 7,140,169 $ 9,014,440 $10,589,115 Net pension liability(asset)-ending $ 62,621 $ 221,767 $ (791,026) $(1,807,017) $ (562,807) $(2,479,120) $(3,939,803) Plan fiduciary net position as a percentage of the total pension liability 99.04% 96.46% 113.66% 130.39% 108.56% 137.93% 159.25% Note: The City implemented GASB Statement No.68 in fiscal 2015(using a December 31,2014 measurement date).This schedule is intended to present 10-year trend information.Additional years will be added as they become available. -82- CITY OF APPLE VALLEY Apple Valley Firefighters'Relief Association Schedule of City Contributions Contributions in Relation to the Actuarially Actuarially Contribution City Fiscal Determined Determined Deficiency Year-End Date Contribution Contribution (Excess) 12/31/2015 $ 449,869 $ 526,217 $ (76,348) 12/31/2016 $ 338,049 $ 477,537 $ (139,488) 12/31/2017 $ 404,811 $ 546,408 $ (141,597) 12/31/2018 $ 442,233 $ 526,781 $ (84,548) 12/31/2019 $ 386,565 $ 547,681 $ (161,116) 12/31/2020 $ 256,821 $ 562,875 $ (306,054) 12/31/2021 $ 354,208 $ 584,695 $ (230,487) Note: The City implemented GASB Statement No. 68 in fiscal 2015 (using a December 31, 2014 measurement date). This schedule is intended to present 10-year trend information. Additional years will be added as they become available. -83- CITY OF APPLE VALLEY Other Post-Employment Benefits Plan Schedule of Changes in the City's Total OPEB Liability and Related Ratios Year Ended December 31,2021 2018 2019 2020 2021 Total OPEB liability Service cost $ 181,510 $ 199,217 $ 131,569 $ 165,292 Interest 80,281 82,489 99,285 59,440 Differences between expected and actual experience — — (648,940) 16,181 Changes of assumptions 57,294 (118,563) 203,592 89,997 Benefit payments (61,516) (63,841) (68,021) (86,765) Net change in total OPEB liability 257,569 99,302 (282,515) 244,145 Total OPEB liability—beginning of year 1,973,078 2,230,647 2,329,949 2,047,434 Total OPEB liability—end of year $ 2,230,647 $ 2,329,949 $ 2,047,434 $ 2,291,579 Covered-employee payroll $ 14,500,000 $ 15,000,000 $ 15,300,000 $ 15,800,000 Total OPEB liability as a percentage of covered-employee payroll 15.4% 15.5% 13.4% 14.5% Note 1: The City implemented GASB Statement No. 75 in fiscal 2018. This schedule is intended to present 10-year trend information. Additional years will be added as they become available. Note:2: No plan assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No.75. -84- CITY OF APPLE VALLEY Notes to Required Supplementary Information December 31,2021 PERA—GENERAL EMPLOYEES RETIREMENT FUND 2021 CHANGES IN ACTUARIAL ASSUMPTIONS • The investment return and single discount rates were changed from 7.50 percent to 6.50 percent,for financial reporting purposes. • The mortality improvement scale was changed from Scale MP-2019 to Scale MP-2020. 2020 CHANGES IN ACTUARIAL ASSUMPTIONS • The price inflation assumption was decreased from 2.50 percent to 2.25 percent. • The payroll growth assumption was decreased from 3.25 percent to 3.00 percent. • Assumed salary increase rates were changed as recommended in the June 30,2019 experience study. The net effect is assumed rates that average 0.25 percent less than previous rates. • Assumed rates of retirement were changed as recommended in the June 30, 2019 experience study.The changes result in more unreduced(normal)retirements and slightly fewer Rule of 90 and early retirements. • Assumed rates of termination were changed as recommended in the June 30, 2019 experience study. The new rates are based on service and are generally lower than the previous rates for years two through five, and slightly higher thereafter. • Assumed rates of disability were changed as recommended in the June 30, 2019 experience study. The change results in fewer predicted disability retirements for males and females. • The base mortality table for healthy annuitants and employees was changed from the RP-2014 Table to the Pub-2010 General Mortality Table,with adjustments. The base mortality table for disabled annuitants was changed from the RP-2014 Disabled Annuitant Mortality Table to the Pub-2010 General/Teacher Disabled Annuitant Mortality Table,with adjustments. • The mortality improvement scale was changed from MP-2018 to MP-2019. • The assumed spouse age difference was changed from two years older for females to one year older. • The assumed number of married male new retirees electing the 100.00 percent joint and survivor option changed from 35.00 percent to 45.00 percent. The assumed number of married female new retirees electing the 100.00 percent joint and survivor option changed from 15.00 percent to 30.00 percent.The corresponding number of married new retirees electing the life annuity option was adjusted accordingly. 2020 CHANGES IN PLAN PROVISIONS • Augmentation for current privatized members was reduced to 2.00 percent for the period July 1,2020 through December 31, 2023, and zero percent thereafter. Augmentation was eliminated for privatizations occurring after June 30,2020. -85- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2021 PERA—GENERAL EMPLOYEES RETIREMENT FUND(CONTINUED) 2019 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality projection scale was changed from MP-2017 to MP-2018. 2019 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. 2018 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality projection scale was changed from MP-2015 to MP-2017. • The assumed benefit increase was changed from 1.00 percent per year through 2044, and 2.50 percent per year thereafter,to 1.25 percent per year. 2018 CHANGES IN PLAN PROVISIONS • 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 zero percent, effective January 1,2019. Augmentation that has already accrued for deferred members will still apply. • Contribution stabilizer provisions were repealed. • Post-retirement 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. -86- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2021 PERA-GENERAL EMPLOYEES RETIREMENT FUND(CONTINUED) 2017 CHANGES IN ACTUARIAL ASSUMPTIONS • The Combined Service Annuity (CSA) loads were changed from 0.80 percent for active members and 60.00 percent for vested and nonvested deferred members. The revised CSA loads are now zero percent for active member liability, 15.00 percent for vested deferred member liability,and 3.00 percent for nonvested deferred member liability. • The assumed post-retirement benefit increase rate was changed from 1.00 percent per year for all years,to 1.00 percent per year through 2044, and 2.50 percent per year thereafter. 2017 CHANGES IN PLAN PROVISIONS • The state's contribution for the Minneapolis Employees Retirement Fund equals $16.0 million in 2017 and 2018, and$6.0 million thereafter. • The Employer Supplemental Contribution for the Minneapolis Employees Retirement Fund changed from $21.0 million to $31.0 million in calendar years 2019 to 2031. The state's contribution changed from$16.0 million to $6.0 million in calendar years 2019 to 2031. 2016 CHANGES IN ACTUARIAL ASSUMPTIONS • The assumed post-retirement benefit increase rate was changed from 1.00 percent per year through 2035, and 2.50 percent per year thereafter,to 1.00 percent per year for all years. • The assumed investment return was changed from 7.90 percent to 7.50 percent. The single discount rate changed from 7.90 percent to 7.50 percent. • Other assumptions were changed pursuant to the experience study 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 CHANGES IN ACTUARIAL ASSUMPTIONS • The assumed post-retirement benefit increase rate was changed from 1.00 percent per year through 2030,and 2.50 percent per year thereafter,to 1.00 percent per year through 2035, and 2.50 percent per year thereafter. 2015 CHANGES IN PLAN PROVISIONS • 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 $892.0 million. Upon consolidation, state and employer contributions were revised; the state's contribution of$6.0 million, which meets the special funding situation definition,was due September 2015. -87- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2021 PERA—PUBLIC EMPLOYEES POLICE AND FIRE FUND 2021 CHANGES IN ACTUARIAL ASSUMPTIONS • The investment return and single discount rates were changed from 7.50 percent to 6.50 percent,for financial reporting purposes. • The inflation assumption was changed from 2.50 percent to 2.25 percent. • The payroll growth assumption was changed from 3.25 percent to 3.00 percent. • The base mortality table for healthy annuitants and employees was changed from the RP-2014 Table to the Pub-2010 Public Safety Mortality Table. The mortality improvement scale was changed from MP-2019 to MP-2020. • The base mortality table for disabled annuitants was changed from the RP-2014 Healthy Annuitant Mortality Table (with future mortality improvement according to Scale MP-2019) to the Pub-2010 Public Safety Disabled Annuitant Mortality Table (with future mortality improvement according to Scale MP-2020). • Assumed rates of salary increase were modified as recommended in the July 14, 2020 experience study. The overall impact is a decrease in gross salary increase rates. • Assumed rates of retirement were changed as recommended in the July 14, 2020 experience study. The changes result in slightly more unreduced retirements and fewer assumed early retirements. • Assumed rates of withdrawal were changed from select and ultimate rates to service-based rates. The changes result in more assumed terminations. • Assumed rates of disability were increased for ages 25-44 and decreased for ages over 49. Overall,proposed rates result in more projected disabilities. • Assumed percent married for active female members was changed from 60 percent to 70 percent. Minor changes to form of payment assumptions were applied. 2020 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality projection scale was changed from MP-2018 to MP-2019. 2019 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality projection scale was changed from MP-2017 to MP-2018. -88- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2021 PERA—PUBLIC EMPLOYEES POLICE AND FIRE FUND (CONTINUED) 2018 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality projection scale was changed from MP-2016 to MP-2017. 2018 CHANGES IN PLAN PROVISIONS • Post-retirement benefit increases were changed to 1.00 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 100.00 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 zero 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 CHANGES IN ACTUARIAL ASSUMPTIONS • 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 CSA load was 30.00 percent for vested and nonvested deferred members. The CSA has been changed to 33.00 percent for vested members, and 2.00 percent for nonvested 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 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 5.60 percent per annum to 7.50 percent per annum. -89- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2021 PERA—PUBLIC EMPLOYEES POLICE AND FIRE FUND (CONTINUED) 2016 CHANGES IN ACTUARIAL ASSUMPTIONS • The assumed post-retirement benefit increase rate was changed from 1.00 percent per year through 2037,and 2.50 percent per year thereafter,to 1.00 percent per year for all future years. • The assumed investment return was changed from 7.90 percent to 7.50 percent. • The single discount rate changed from 7.90 percent to 5.60 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 CHANGES IN ACTUARIAL ASSUMPTIONS • The assumed post-retirement benefit increase rate was changed from 1.00 percent per year through 2030,and 2.50 percent per year thereafter,to 1.00 percent per year through 2037, and 2.50 percent per year thereafter. 2015 CHANGES IN PLAN PROVISIONS • The post-retirement benefit increase to be paid after attainment of the 90.00 percent funding threshold was changed from inflation up to 2.50 percent,to a fixed rate of 2.50 percent. -90- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2021 APPLE VALLEY FIREFIGHTERS' RELIEF ASSOCIATION 2021 CHANGES IN ACTUARIAL ASSUMPTIONS • The expected investment return and discount rate changed from 6.50 percent to 6.25 percent to reflect updated capital market assumptions. • The inflation rate assumption decreased from 2.50 percent to 2.25 percent. • The mortality assumptions were updated to the rates used in the most recent Minnesota PERA Police and Fire Plan actuarial valuation. 2021 CHANGES IN PLAN PROVISIONS • The base annuity benefit increased from$46 to$46.50 per month of service and the base lump sum benefit increased from$7,000 to $7,500 per year of service. 2020 CHANGES IN ACTUARIAL ASSUMPTIONS • The expected investment return and discount rate increased from 6.25 percent to 6.50 percent to reflect updated capital market assumptions. • The mortality assumption was updated from the rates used in the July 1,2018 Minnesota PERA Police and Fire Plan actuarial valuation to the rates used in the July 1,2019 Minnesota PERA Police and Fire Plan actuarial valuation. 2019 CHANGES IN ACTUARIAL ASSUMPTIONS • The expected investment return and discount rate decreased from 7.25 percent to 6.25 percent to reflect updated capital market assumptions. • The assumed inflation assumption decreased from 2.75 percent to 2.50 percent. • The mortality assumptions were updated to the rates used in the most recent Minnesota PERA Police and Fire Plan actuarial valuation. 2019 CHANGES IN PLAN PROVISIONS • The base annuity benefit increased from$45 to$46 per month per year of service,and the base lump sum benefit increased from$6,700 to $7,000 per year of service. -91- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2021 APPLE VALLEY FIREFIGHTERS' RELIEF ASSOCIATION(CONTINUED) 2018 CHANGES IN ACTUARIAL ASSUMPTIONS • The expected investment return and discount rate decreased from 7.50 percent to 7.25 percent to reflect updated capital market assumptions. • Mortality and termination rates were changed to those used in the most recent Minnesota PERA Police and Fire Plan actuarial valuation. 2017 CHANGES IN ACTUARIAL ASSUMPTIONS • The expected investment return and discount rate increased from 6.50 percent to 7.50 percent to reflect updated capital market assumptions. 2016 CHANGES IN ACTUARIAL ASSUMPTIONS • The discount rate was changed to reflect updated investment expectations. Disability decrements were added to reflect the disability benefit. Retirement rates were changed from 100.00 percent at age 50 with 20 years of service to a graded schedule. -92- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2021 OTHER POST-EMPLOYMENT BENEFITS PLAN 2021 CHANGES IN ACTUARIAL ASSUMPTIONS • The discount rate was changed from 2.74 percent to 2.12 percent. 2020 CHANGES IN ACTUARIAL ASSUMPTIONS • The discount rate was changed from 4.09 percent to 2.74 percent. • The mortality improvement scale was changed from MP-2015 to MP-2018. • The healthcare trend rate was changed from 8.00 percent,grading to 5.00 percent over 9 years, to 7.67 percent, grading to 5.00 percent over 8 years. • Salary increases were changed from 3.50 percent to 3.25 percent. • Inflation rate was changed from 2.75 percent to 2.00 percent. 2019 CHANGES IN ACTUARIAL ASSUMPTIONS • The discount rate was changed from 3.44 percent to 4.09 percent. • The healthcare trend rate was changed from 10.00 percent, grading to 5.00 percent over 10 years,to 8.00 percent, grading to 5.00 percent over 9 years. 2018 CHANGES IN ACTUARIAL ASSUMPTIONS • The discount rate was changed from 4.50 percent to 3.44 percent. -93- THIS PAGE INTENTIONALLY LEFT BLANK SUPPLEMENTARY INFORMATION THIS PAGE INTENTIONALLY LEFT BLANK COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES CITY OF APPLE VALLEY Nonmajor Governmental Funds Combining Balance Sheet as of December 31,2021 Special Debt Capital Revenue Service Proj ects Total Assets Cash and investments $ 1,795,448 $ 3,630,176 $ 22,138,647 $ 27,564,271 Receivables Accounts 8,016 — 169,200 177,216 Due from other governmental units 139,112 139,112 Special assessments Current — 130,000 — 130,000 Interest 829 829 Total assets $ 1,803,464 $ 3,760,176 $ 22,447,788 $ 28,011,428 Liabilities Accrued salaries payable $ 12,593 $ — $ 58 $ 12,651 Accounts payable 8,049 2,317 435,186 445,552 Contracts payable 81,165 81,165 Due to other governmental units (12) (12) Due to other funds 43,017 43,017 Advances from other funds 621,230 621,230 Total liabilities 20,630 2,317 1,180,656 1,203,603 Deferred inflows of resources Unavailable revenue—special assessments — 130,000 — 130,000 Fund balances(deficit) Restricted 1,782,834 1,660,884 17,515,142 20,958,860 Assigned — 1,966,975 3,987,583 5,954,558 Unassigned (235,593) (235,593) Total fund balances 1,782,834 3,627,859 21,267,132 26,677,825 Total liabilities,deferred inflows of resources,and fund balances $ 1,803,464 $ 3,760,176 $ 22,447,788 $ 28,011,428 -94- CITY OF APPLE VALLEY Nonmajor Governmental Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances Year Ended December 31,2021 Special Debt Capital Revenue Service Projects Total Revenues Taxes $ - $ 1,176,445 $ 1,102,461 $ 2,278,906 Other taxes 80,874 80,874 Franchise taxes 925,991 925,991 Special assessments - 130,000 - 130,000 Intergovernmental 532,195 532,195 Investment earnings(losses) (9,949) (25,236) (98,430) (133,615) Other 11,460 204,309 456,454 672,223 Total revenues 614,580 1,485,518 2,386,476 4,486,574 Expenditures Current General government 447,315 13,411 893,352 1,354,078 Public safety 5,811 - 40,752 46,563 Public works 15,564 - 200,727 216,291 Parks and recreation 312,549 - 113,652 426,201 Capital outlay 8,204 - 1,797,365 1,805,569 Debt service Principal - 1,025,000 - 1,025,000 Interest and fiscal charges - 225,825 148,524 374,349 Total expenditures 789,443 1,264,236 3,194,372 5,248,051 Excess(deficiency)of revenues over expenditures (174,863) 221,282 (807,896) (761,477) Other financing sources(uses) Transfers in 175,568 55,453 1,425,000 1,656,021 Transfers(out) - (55,453) (175,568) (231,021) Sale of capital assets 4,500 4,500 Bonds issued 5,985,000 5,985,000 Premium on debt issued 383,036 383,036 Total other financing sources(uses) 180,068 - 7,617,468 7,797,536 Net change in fund balances 5,205 221,282 6,809,572 7,036,059 Fund balances Beginning of year 1,777,629 3,406,577 14,457,560 19,641,766 End of year $ 1,782,834 $ 3,627,859 $ 21,267,132 $ 26,677,825 -95- THIS PAGE INTENTIONALLY LEFT BLANK NONMAJOR SPECIAL REVENUE FUNDS Nonmajor special revenue funds are used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes other than debt service or capital projects. Nonmajor special revenue funds presently established are as follows: • Cable TV Fund — Accounts for the operating costs of the cable TV functions funded by cable franchise fees. • Solid Waste Grant Fund — Accounts for the expenses related to recycling activities and the semiannual cleanup day funded by grants from Dakota County. • Police Forfeiture Fund—Administers the resources received through court-ordered forfeitures. • EDA Operations Fund — Accounts for the operating activities of the Apple Valley Economic Development Authority. • Lodging Tax Fund—Administers the resources received from the lodging tax process. -96- CITY OF APPLE VALLEY Nonmajor Special Revenue Funds Combining Balance Sheet as of December 31,2021 Solid Waste Police Cable TV Grant Forfeiture (2010) (2040) (2060) Assets Cash and investments $ 168,386 $ 36,287 $ 100,129 Receivables Accounts — — — Total assets $ 168,386 $ 36,287 $ 100,129 Liabilities Accrued salaries payable $ 12,593 $ — $ — Accounts payable 435 — — Due to other governmental units (12) — — Total liabilities 13,016 — — Fund balances Restricted 155,370 36,287 100,129 Total liabilities and fund balances $ 168,386 $ 36,287 $ 100,129 -97- EDA Lodging Operations Tax (3210) (7000) Totals $ 1,412,002 $ 78,644 $ 1,795,448 8,016 8,016 $ 1,412,002 $ 86,660 $ 1,803,464 $ — $ — $ 12,593 7,614 8,049 — — (12) 7,614 20,630 1,412,002 79,046 1,782,834 $ 1,412,002 $ 86,660 $ 1,803,464 -98- CITY OF APPLE VALLEY Nonmajor Special Revenue Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances as of December 31,2021 Solid Waste Police Cable TV Grant Forfeiture (2010) (2040) (2060) Revenues Other taxes $ — $ — $ — Intergovernmental 178,214 Investment earnings(losses) (214) (272) (658) Other revenue Miscellaneous 853 8,508 2,099 Total revenues 178,853 8,236 1,441 Expenditures Current General government — — — Public safety 5,811 Public works — 15,564 — Parks and recreation 312,549 Capital outlay 8,204 — — Total expenditures 320,753 15,564 5,811 Excess(deficiency)of revenue over expenditures (141,900) (7,328) (4,370) Other financing sources Sale of capital assets 4,500 Transfers in 175,568 — — Total other financing sources 175,568 — 4,500 Net change in fund balances 33,668 (7,328) 130 Fund balances Beginning of year 121,702 43,615 99,999 End of year $ 155,370 $ 36,287 $ 100,129 -99- EDA Lodging Operations Tax (3210) (7000) Totals $ — $ 80,874 $ 80,874 353,981 — 532,195 (8,286) (519) (9,949) 11,460 345,695 80,355 614,580 371,435 75,880 447,315 5,811 — — 15,564 312,549 — 8,204 371,435 75,880 789,443 (25,740) 4,475 (174,863) 4,500 — — 175,568 180,068 (25,740) 4,475 5,205 1,437,742 74,571 1,777,629 $ 1,412,002 $ 79,046 $ 1,782,834 -100- THIS PAGE INTENTIONALLY LEFT BLANK NONMAJOR DEBT SERVICE FUNDS Nonmajor debt service funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditures for principal, interest, and related costs on long-term debt of governmental funds. The individual nonmajor debt service funds presented are to distinguish between the various bond issues. -101- CITY OF APPLE VALLEY Nonmajor Debt Service Funds Combining Balance Sheet as of December 31,2021 Tax Taxable G.O. Increment Tax Equipment G.O. Closed Downtown Increment Certificates Bond Issues Redevelopment Bonds of 2003 of 2012 (3075) (3260) (3270) (3370) Assets Cash and investments $ 1,966,975 $ 116,626 $ 1,192,255 $ — Receivables Special assessments Current — — — — Total assets $ 1,966,975 $ 116,626 $ 1,192,255 $ — Liabilities Accounts payable $ — $ 2,317 $ — $ — Deferred inflows of resources Unavailable revenue—special assessments — — — — Fund balances Restricted — 114,309 1,192,255 — Assigned 1,966,975 — — — Total fund balances 1,966,975 114,309 1,192,255 — Total liabilities,deferred inflows of resources,and fund balances $ 1,966,975 $ 116,626 $ 1,192,255 $ - -102- G.O. Improvement Refunding G.O. Bonds Bonds Park Bonds of 2012 of 2013 of 2015 (3380) (3385) (3395) Total $ 101,078 $ 84,218 $ 169,024 $ 3,630,176 130,000 — — 130,000 $ 231,078 $ 84,218 $ 169,024 $ 3,760,176 $ — $ — $ — $ 2,317 130,000 — — 130,000 101,078 84,218 169,024 1,660,884 1,966,975 101,078 84,218 169,024 3,627,859 $ 231,078 $ 84,218 $ 169,024 $ 3,760,176 -103- CITY OF APPLE VALLEY Nonmajor Debt Service Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances Year Ended December 31,2021 Tax Taxable G.O. Increment Tax Equipment G.O. Closed Downtown Increment Certificates Bond Issues Redevelopment Bonds of 2003 of 2012 (3075) (3260) (3270) (3370) Revenues Taxes $ — $ — $ — $ 128,000 Special assessments — — — — Investment earnings(losses) (12,126) (777) (7,751) (607) Other 204,309 — —Total revenues 192,183 (777) (7,751) 127,393 Expenditures Current General government 1,000 12,411 — — Debt service Principal — — — 125,000 Interest and fiscal charges — — — 2,500 Total expenditures 1,000 12,411 — 127,500 Excess(deficiency)of revenue over expenditures 191,183 (13,188) (7,751) (107) Other financing sources(uses) Transfers in 55,453 — — — Transfers(out) — — — (55,453) Total other financing sources(uses) 55,453 — — (55,453) Net change in fund balances 246,636 (13,188) (7,751) (55,560) Fund balances Beginning of year 1,720,339 127,497 1,200,006 55,560 End of year $ 1,966,975 $ 114,309 $ 1,192,255 $ - -104- G.O. Improvement Refunding G.O. Bonds Bonds Park Bonds of 2012 of 2013 of 2015 (3380) (3385) (3395) Total $ - $ 347,150 $ 701,295 $ 1,176,445 130,000 - - 130,000 (880) (846) (2,249) (25,236) 204,309 129,120 346,304 699,046 1,485,518 13,411 120,000 155,000 625,000 1,025,000 4,800 175,625 42,900 225,825 124,800 330,625 667,900 1,264,236 4,320 15,679 31,146 221,282 55,453 - - - (55,453) 4,320 15,679 31,146 221,282 96,758 68,539 137,878 3,406,577 $ 101,078 $ 84,218 $ 169,024 $ 3,627,859 -105- NONMAJOR CAPITAL PROJECTS FUNDS Nonmajor capital projects funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditures for capital outlays, including the acquisition and construction of capital facilities and other capital assets. Capital projects funds exclude those types of capital-related outflows financed by proprietary funds. Nonmajor capital projects funds presently established are as follows: • Park Dedication Fund—Accounts for expenditures for the expansion of the City's park facilities funded by the collection of park dedication fees charged to developing property. • Police Special Projects Fund — Accounts for police department projects funded with specific funding sources. • Tree Preservation Fund — Accounts for the amounts received in the development process related to tree preservation efforts. • Pond Fund—Accounts for the amounts received in the development process related to ponding efforts on privately-developed projects. • Pathways and Sidewalks Fund—Accounts for the amounts received in the development process related to pathways and sidewalk development efforts. • Dodd Road Fund—Accounts for the amounts received from the development process on Dodd Road. • Former City Hall Building Fund—Accounts for the costs and revenues associated with the use of the former City Hall building. • Central Village Parking Fund—Accounts for the costs and revenues associated with the use of the Central Village Parking. • Capital Building Fund —Accounts for the cost of the construction of the municipal center and other city facilities. • Park Improvement Development Fund — Accounts for park improvement costs in the development process. • C.I.P. Development Fund —Accounts for the proceeds from and expenses related to the Fraser land sale. • 2021 Facilities C.I.P. Fund — Accounts for the expenditures and bond proceeds received from the issuance of the 2021 Facilities Capital Improvement Plan Bonds. The improvements will include a new fire station, new police operations and garage facility as well as improvements at the Central Maintenance Facility. • Valleywood Improvements Fund- Accounts for the cost of on-course improvements at the Valleywood Golf Course. • Cable Capital Equipment Fund — Accounts for capital equipment needs of the cable TV function funded with portions of the cable franchise fees. • Cable Capital Equipment/PEG Fund —Accounts for capital equipment needs of the cable TV function funded with the cable PEG fees. • Physical Improvement Fund—Accounts for developer projects funded by developers. -106- NONMAJOR CAPITAL PROJECTS FUNDS (CONTINUED) • Private Development Fund—Accounts for developer projects funded by developers. • 2003 Improvement Construction Fund — Accounts for the improvements funded with the 2003 General Obligation Bonds. • Electric Franchise Fee Fund — Accounts for project costs and revenues associated with the electric franchise fee. • Fire Grants Project Fund—Accounts for fire department projects funded with specific funding sources. • TIF District No. 7 Fund—Accounts for project costs included within TIF District No. 7. • TIF District No. 1 Fund—Accounts for project costs included within TIF District No. 1. • TIF District No. 15 Parkside Village Fund — Accounts for project costs included within TIF District No. 15—Parkside Village. • TIF District No. 16 Uponor Fund — Accounts for project costs included within TIF District No. 16. • TIF District No. 14 Business Campus Fund — Accounts for project costs included within TIF District No. 14—Apple Valley Business Campus. • TIF District No. 17 Karamella Fund —Accounts for project costs included within TIF District No. 17—Karamella. -107- CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Balance Sheet as of December 31,2021 Park Police Special Tree Pathways and Dedication Projects Preservation Pond Sidewalks Dodd Road (2015) (2055) (2070) (2075) (2080) (2085) Assets Cash and investments $ 2,479,699 $ 48,261 $ 394,342 $ 265,158 $ 266,992 $ 257,721 Receivables Accounts — — — — — — Due from other governmental units 139,112 — — — — — Interest — — — — — — Total assets $ 2,618,811 $ 48,261 $ 394,342 $ 265,158 $ 266,992 $ 257,721 Liabilities Accrued salaries payable $ — $ — $ — $ — $ — $ — Accounts payable 611 — — — — — Contracts payable 41,290 — — — — — Due to other funds — — — — — — Advances from other funds — — — — — — Total liabilities 41,901 — — — — — Fund balances(deficit) Restricted 2,576,910 — — — — — Assigned — 48,261 394,342 265,158 266,992 257,721 Unassigned — — — — — — Total fund balances(deficit) 2,576,910 48,261 394,342 265,158 266,992 257,721 Total liabilities and fund balances $ 2,618,811 $ 48,261 $ 394,342 $ 265,158 $ 266,992 $ 257,721 -108- Former Central Park 2021 City Hall Village Capital Improvement C.I.P. Facilities Valleywood Cable Capital Building Parking Building Development Development C.I.P Improvements Equipment (2090) (2095) (4000) (4010) (4045) (4420) (4425) (4800/4815) $ 202,999 $ - $ 845,554 $ 3,175 $ 285,477 $ 6,208,083 $ 931,753 $ 21,031 14,891 829 - - $ 202,999 $ - $ 845,554 $ 3,175 $ 285,477 $ 6,208,912 $ 931,753 $ 35,922 $ - $ - $ - S - $ - $ - $ - $ 58 37,282 1,750 3,492 - - 117,522 42,790 696 22,112 - - - - - 20,905 37,282 23,862 3,492 - - 117,522 42,790 21,659 6,091,390 - 14,263 165,717 - 842,062 3,175 285,477 - 888,963 - (23,862) - - - - - - 165,717 (23,862) 842,062 3,175 285,477 6,091,390 888,963 14,263 $ 202,999 $ - $ 845,554 $ 3,175 $ 285,477 $ 6,208,912 $ 931,753 $ 35,922 -109- (continued) CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Balance Sheet(continued) as of December 31,2021 2003 Cable Capital Physical Private Improvement Electric Fire Grants Equipment/PEG Improvement Development Construction Franchise Fee Project (4810) (4900) (4920) (4300) (4750) (7600) Assets Cash and investments $ 106,016 $ 386,383 $ 139,779 $ 131,305 $ 5,503,779 $ 18,607 Receivables Accounts 18,668 - - - 135,641 - Due from other governmental units - - - - - - Interest - - - - - - Total assets $ 124,684 $ 386,383 $ 139,779 $ 131,305 $ 5,639,420 $ 18,607 Liabilities Accrued salaries payable $ - $ - $ - $ - $ - $ - Accounts payable - 206,100 - 24,943 - - Contracts payable - - - - 39,875 - Due to other funds - - - - - - Advances from other funds - - - - -Total liabilities - 206,100 - 24,943 39,875 - Fund balances(deficit) Restricted - - - - 5,599,545 - Assigned 124,684 180,283 139,779 106,362 - 18,607 Unassigned - - - - - - Total fund balances(deficit) 124,684 180,283 139,779 106,362 5,599,545 18,607 Total liabilities and fund balances $ 124,684 $ 386,383 $ 139,779 $ 131,305 $ 5,639,420 $ 18,607 -110- TIF District TIF District TIF District TIF District TIF District TIF District No.15 No. 16 No. 14 No.17 No.7 No. 1 Parkside Village Uponor Business Campus Karamella (4710) (4730) (4740) (4743) (4735) (4746) Total $ 1,938,332 $ 982,251 $ 409,499 $ 50,032 $ 208,376 $ 54,043 $ 22,138,647 169,200 139,112 829 $ 1,938,332 $ 982,251 $ 409,499 $ 50,032 $ 208,376 $ 54,043 $ 22,447,788 $ - $ - $ - $ - $ - $ - $ 58 435,186 81,165 43,017 621,230 - - - 621,230 621,230 - - - 1,180,656 1,938,332 982,251 - 50,032 208,376 54,043 17,515,142 3,987,583 (211,731) - - - (235,593) 1,938,332 982,251 (211,731) 50,032 208,376 54,043 21,267,132 $ 1,938,332 $ 982,251 $ 409,499 $ 50,032 $ 208,376 $ 54,043 $ 22,447,788 -111- CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances Year Ended December 31,2021 Park Police Special Tree Pathways and Dedication Projects Preservation Pond Sidewalks Dodd Road (2015) (2055) (2070) (2075) (2080) (2085) Revenues Taxes $ — $ — $ — $ — $ — $ — Franchise taxes — — — — — — Investment earnings(losses) (16,662) (428) (2,562) (1,725) (1,736) (1,675) Other revenue Rentals — — — — — — Park dedication fees 383,493 — — — — — Miscellaneous — — — — — — Total revenues 366,831 (428) (2,562) (1,725) (1,736) (1,675) Expenditures Current General government — — — — — — Public safety — 40,752 — — — — Public works — — — — — — Parks and recreation 113,652 — — — — — Capital outlay 338,804 — — — — — Debt service Interest and fiscal charges — — — — — — Total expenditures 452,456 40,752 — — — — Excess(deficiency) of revenue over expenditures (85,625) (41,180) (2,562) (1,725) (1,736) (1,675) Other financing sources(uses) Transfers in — — — — — — Transfers(out) — — — — — — Bonds issued — — — — — — Premium on debt issued — — — — — — Total other financing sources(uses) — — — — — — Net change in fund balances (85,625) (41,180) (2,562) (1,725) (1,736) (1,675) Fund balances(deficit) Beginning of year 2,662,535 89,441 396,904 266,883 268,728 259,396 End of year $ 2,576,910 $ 48,261 $ 394,342 $ 265,158 $ 266,992 $ 257,721 -112- Former Central Park 2021 City Hall Village Capital Improvement C.I.P. Facilities Valleywood Cable Capital Building Parking Building Development Development C.I.P Improvements Equipment (2090) (2095) (4000) (4010) (4045) (4420) (4425) (4800/4815) $ - $ - $ - $ - $ - $ - $ - $ 223,391 (1,364) - (4,367) (21) (1,856) (1,597) (2,315) - 65,320 4,300 - - - - - - 63,956 4,300 (4,367) (21) (1,856) (1,597) (2,315) 223,391 61,651 5,601 - - - - - - 157,330 42,790 - 28,522 - 554,701 - - - 65,932 11,906 117,719 - - 90,173 5,601 554,701 - - 275,049 108,722 11,906 (26,217) (1,301) (559,068) (21) (1,856) (276,646) (111,037) 211,485 425,000 - - - 1,000,000 - (175,568) 5,985,000 - - 383,036 - - 425,000 - - 6,368,036 1,000,000 (175,568) (26,217) (1,301) (134,068) (21) (1,856) 6,091,390 888,963 35,917 191,934 (22,561) 976,130 3,196 287,333 - - (21,654) $ 165,717 $ (23,862) $ 842,062 $ 3,175 $ 285,477 $ 6,091,390 $ 888,963 $ 14,263 -113- (continued) CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances(continued) Year Ended December 31,2021 2003 Cable Capital Physical Private Improvement Electric Fire Grants Equipment/PEG Improvement Development Construction Franchise Fee Project (4810) (4900) (4920) (4300) (4750) (7600) Revenues Taxes $ — $ — $ — $ — $ — $ — Franchise taxes 77,135 — — — 625,465 — Investment earnings(losses) (508) (2,484) (909) (854) (35,896) (122) Other revenue Rentals — — — — — — Park dedication fees — — — — — — Miscellaneous — 3,341 — — — — Total revenues 76,627 857 (909) (854) 589,569 (122) Expenditures Current General government — — — — — — Public safety — — — — — — Public works — 402 — — 205 — Parks and recreation — — — — — — Capital outlay — — — — 797,500 — Debt service Interest and fiscal charges — — — — — — Total expenditures — 402 — — 797,705 — Excess(deficiency) of revenue over expenditures 76,627 455 (909) (854) (208,136) (122) Other financing sources(uses) Transfers in — — — — — — Transfers(out) — — — — — — Bonds issued — — — — — — Premium on debt issued — — — — — — Total other financing sources(uses) — — — — — — Net change in fund balances 76,627 455 (909) (854) (208,136) (122) Fund balances(deficit) Beginning of year 48,057 179,828 140,688 107,216 5,807,681 18,729 End of year $ 124,684 $ 180,283 $ 139,779 $ 106,362 $ 5,599,545 $ 18,607 -114- TIF District TIF District TIF District TIF District TIF District TIF District No. 15 No. 16 No. 14 No. 17 No.7 No. 1 Parkside Village Uponor Business Campus Karamella (4710) (4730) (4740) (4743) (4735) (4746) Total $ - $ - $ 774,664 $ 59,629 $ 197,199 $ 70,969 $ 1,102,461 925,991 (12,598) (6,384) (1,090) (190) (898) (189) (98,430) 69,620 383,493 3,341 (12,598) (6,384) 773,574 59,439 196,301 70,780 2,386,476 530,961 55,171 175,780 64,188 893,352 40,752 200,727 113,652 1,797,365 30,805 - - - 148,524 561,766 55,171 175,780 64,188 3,194,372 (12,598) (6,384) 211,808 4,268 20,521 6,592 (807,896) 1,425,000 (175,568) 5,985,000 383,036 7,617,468 (12,598) (6,384) 211,808 4,268 20,521 6,592 6,809,572 1,950,930 988,635 (423,539) 45,764 187,855 47,451 14,457,560 $ 1,938,332 $ 982,251 $ (211,731) $ 50,032 $ 208,376 $ 54,043 $ 21,267,132 -115- CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual Year Ended December 31,2021 Budgeted Amounts Over(Under) Original Final Actual Budget Revenue Taxes Current $ 27,258,336 $ 27,258,336 $ 27,082,264 $ (176,072) Delinquent 50,000 50,000 144,928 94,928 Total taxes 27,308,336 27,308,336 27,227,192 (81,144) Other taxes 96,700 96,700 57,512 (39,188) Franchise taxes 565,000 565,000 356,500 (208,500) Special assessments 2,000 2,000 5,442 3,442 Licenses and permits General government 134,240 134,240 141,233 6,993 Public safety 9,000 9,000 7,200 (1,800) Public works 1,153,850 1,153,850 2,478,063 1,324,213 Total licenses and permits 1,297,090 1,297,090 2,626,496 1,329,406 Intergovernmental Federal grants Public safety - - 40,741 40,741 State grants PERA aid 7,500 7,500 22,467 14,967 Fire relief aid-public safety 295,000 295,000 347,326 52,326 Police relief aid-public safety 465,000 465,000 473,417 8,417 Other-public safety 106,900 106,900 122,596 15,696 Total intergovernmental 874,400 874,400 1,006,547 132,147 Charges for services Administration charges-general government Construction funds 69,200 69,200 - (69,200) Enterprise funds 840,000 840,000 841,600 1,600 Investment charges-general government 127,500 127,500 127,500 - Engineering charges-public works-construction 850,000 850,000 737,867 (112,133) General government 30,910 30,910 32,475 1,565 Public safety 250,200 250,200 201,505 (48,695) Public works 15,800 15,800 14,540 (1,260) Parks and recreation 1,158,600 1,158,600 985,122 (173,478) Total charges for services 3,342,210 3,342,210 2,940,609 (401,601) Fines and forfeitures 295,400 295,400 193,785 (101,615) Investment earnings(losses) 205,000 205,000 (136,601) (341,601) Other Rentals-recreation 250,000 250,000 267,967 17,967 Rentals-public safety 39,400 39,400 38,388 (1,012) Rentals-other 491,000 491,000 545,025 54,025 Refunds and reimbursements 75,000 75,000 57,836 (17,164) Donations - - 654 654 Miscellaneous 40,975 40,975 61,182 20,207 Total other 896,375 896,375 971,052 74,677 Total revenue 34,882,511 34,882,511 35,248,534 366,023 -116- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2021 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures General government Mayor and City Council Personal services 133,710 133,710 122,790 (10,920) Supplies 625 625 302 (323) Other current expenditures 23,660 23,660 6,568 (17,092) Total Mayor and City Council 157,995 157,995 129,660 (28,335) Administration Personal services 598,105 598,105 581,992 (16,113) Supplies 175 175 744 569 Other current expenditures 16,155 16,155 9,186 (6,969) Total administration 614,435 614,435 591,922 (22,513) Finance and data processing Personal services 678,820 678,820 695,831 17,011 Supplies 7,750 7,750 4,891 (2,859) Other current expenditures 317,198 317,198 319,457 2,259 Capital outlay 1,671 1,671 Total finance and data processing 1,003,768 1,003,768 1,021,850 18,082 Information technology Personal services 643,330 643,330 639,303 (4,027) Supplies 8,800 8,800 9,535 735 Other current expenditures 286,415 362,415 232,973 (129,442) Capital outlay 184,000 45,000 89,236 44,236 Total information technology 1,122,545 1,059,545 971,047 (88,498) Human resources Personal services 572,455 572,455 544,263 (28,192) Supplies 650 1,650 399 (1,251) Other current expenditures 75,865 75,865 44,109 (31,756) Total human resources 648,970 649,970 588,771 (61,199) City clerk/elections Personal services 240,645 240,645 247,322 6,677 Supplies 700 700 1,054 354 Other current expenditures 94,950 94,950 73,940 (21,010) Total city clerk/elections 336,295 336,295 322,316 (13,979) Legal Other current expenditures 553,000 553,000 583,040 30,040 General government buildings Personal services 208,885 187,385 170,711 (16,674) Supplies 14,400 16,900 20,200 3,300 Other current expenditures 168,310 168,310 203,369 35,059 Total general government buildings 391,595 372,595 394,280 21,685 -117- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2021 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures(continued) General government(continued) Community development Personal services 695,105 695,105 752,849 57,744 Supplies 900 900 508 (392) Other current expenditures 42,950 47,950 41,298 (6,652) Capital outlay 4,411 4,411 Total community development 738,955 743,955 799,066 55,111 Code enforcement Personal services 311,290 311,290 211,476 (99,814) Supplies 2,400 2,400 1,649 (751) Other current expenditures 7,520 7,520 4,931 (2,589) Total code enforcement 321,210 321,210 218,056 (103,154) Unallocated Personal services 12,000 12,000 - (12,000) Other current expenditures 481,090 481,090 325,000 (156,090) Total unallocated 493,090 493,090 325,000 (168,090) Total general government 6,381,858 6,305,858 5,945,008 (360,850) Public safety Police protection Personal services 8,742,445 8,634,145 8,589,116 (45,029) Supplies 209,750 205,550 209,823 4,273 Other current expenditures 1,632,455 1,628,955 1,521,924 (107,031) Total police protection 10,584,650 10,468,650 10,320,863 (147,787) Fire protection Personal services 1,407,700 1,407,700 1,399,426 (8,274) Supplies 89,994 124,094 130,515 6,421 Other current expenditures 713,365 698,265 671,220 (27,045) Total fire protection 2,211,059 2,230,059 2,201,161 (28,898) Fire relief Other current expenditures 572,887 572,887 624,963 52,076 Civil defense Supplies 1,000 1,000 12,086 11,086 Other current expenditures 19,926 19,926 18,402 (1,524) Total civil defense 20,926 20,926 30,488 9,562 Animal control Personal services 98,880 98,880 80,835 (18,045) Supplies 5,225 5,225 4,854 (371) Other current expenditures 8,150 8,150 5,796 (2,354) Total animal control 112,255 112,255 91,485 (20,770) -118- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2021 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures(continued) Public safety(continued) Building inspection Personal services 660,585 660,585 649,175 (11,410) Supplies 12,755 12,755 8,956 (3,799) Other current expenditures 177,280 177,280 197,046 19,766 Capital outlay - 15,000 18,158 3,158 Total building inspection 850,620 865,620 873,335 7,715 Total public safety 14,352,397 14,270,397 14,142,295 (128,102) Public works Public works administration Personal services 520,255 508,255 502,454 (5,801) Supplies 8,040 8,040 2,716 (5,324) Other current expenditures 248,070 213,070 230,481 17,411 Total public works administration 776,365 729,365 735,651 6,286 Central maintenance facility Personal services 642,415 632,415 621,936 (10,479) Supplies 27,450 27,450 21,884 (5,566) Other current expenditures 169,430 169,430 152,906 (16,524) Capital outlay 6,200 27,600 5,490 (22,110) Total central maintenance facility 845,495 856,895 802,216 (54,679) Streets Personal services 1,938,200 1,938,200 1,584,201 (353,999) Supplies 491,286 516,989 392,703 (124,286) Other current expenditures 751,725 779,222 760,569 (18,653) Capital outlay 42,500 3,000 - (3,000) Total streets 3,223,711 3,237,411 2,737,473 (499,938) Engineering Personal services 796,975 796,975 722,490 (74,485) Supplies 15,350 15,350 13,972 (1,378) Other current expenditures 159,690 159,690 128,546 (31,144) Total engineering 972,015 972,015 865,008 (107,007) Total public works 5,817,586 5,795,686 5,140,348 (655,338) Parks and recreation Parks and recreation administration Personal services 856,960 856,960 916,957 59,997 Supplies 8,400 8,400 3,437 (4,963) Other current expenditures 154,185 143,185 132,120 (11,065) Total parks and recreation administration 1,019,545 1,008,545 1,052,514 43,969 -119- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2021 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures(continued) Parks and recreation(continued) Recreation programs Personal services 178,570 178,570 91,309 (87,261) Supplies 43,000 43,000 30,918 (12,082) Other current expenditures 121,420 121,420 74,937 (46,483) Total recreation programs 342,990 342,990 197,164 (145,826) Parks maintenance Personal services 1,976,680 1,976,680 1,854,836 (121,844) Supplies 267,600 230,575 241,526 10,951 Other current expenditures 846,120 947,645 952,072 4,427 Total parks maintenance 3,090,400 3,154,900 3,048,434 (106,466) Redwood Community Pool Personal services 67,770 67,770 92,402 24,632 Supplies 6,600 6,600 9,291 2,691 Other current expenditures 37,900 37,900 34,491 (3,409) Total Redwood Community Pool 112,270 112,270 136,184 23,914 Apple Valley Family Aquatic Center Personal services 342,355 342,355 426,266 83,911 Supplies 33,500 33,500 45,251 11,751 Other current expenditures 249,100 249,100 301,652 52,552 Total Apple Valley Family Aquatic Center 624,955 624,955 773,169 148,214 Apple Valley Community Center Personal services 209,450 209,450 170,167 (39,283) Supplies 18,100 18,100 14,957 (3,143) Other current expenditures 82,000 82,000 60,948 (21,052) Total Apple Valley Community Center 309,550 309,550 246,072 (63,478) Apple Valley Senior Center Personal services 324,000 324,000 266,048 (57,952) Supplies 12,550 12,550 6,839 (5,711) Other current expenditures 83,410 83,410 50,673 (32,737) Capital outlay - 6,100 6,080 (20) Total Apple Valley Senior Center 419,960 426,060 329,640 (96,420) Total parks and recreation 5,919,670 5,979,270 5,783,177 (196,093) Total expenditures 32,471,511 32,351,211 31,010,828 (1,340,383) Excess of revenues over expenditures 2,411,000 2,531,300 4,237,706 1,706,406 -120- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual(continued) Year Ended December 31,2021 Budgeted Amounts Over(Under) Original Final Actual Budget Other financing sources(uses) Sale of capital assets 24,000 24,000 55,751 31,751 Transfers in 1,427,000 1,427,000 1,426,000 (1,000) Transfers(out) (3,862,000) (3,871,000) (5,021,000) (1,150,000) Total other financing sources(uses) (2,411,000) (2,420,000) (3,539,249) (1,119,249) Net change in fund balances $ — $ 111,300 698,457 $ 587,157 Fund balances Beginning of year 19,187,963 End of year $ 19,886,420 -121- CITY OF APPLE VALLEY Road Improvements Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2021 Over(Under) Budget Actual Budget Revenue Special assessments $ — $ 37,687 $ 37,687 Intergovernmental 5,835,800 573,239 (5,262,561) Total revenue 5,835,800 610,926 (5,224,874) Expenditures Capital outlay Public works 12,679,300 3,808,072 (8,871,228) Excess(deficiency)of revenue over expenditures (6,843,500) (3,197,146) 3,646,354 Other financing sources Transfers in 6,843,500 4,076,500 (2,767,000) Net change in fund balances $ — 879,354 $ 879,354 Fund balances(deficit) Beginning of year (2,389,744) End of year $ (1,510,390) -122- CITY OF APPLE VALLEY Future Capital Projects—Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2021 Over(Under) Budget Actual Budget Revenue Investment earnings(losses) $ 186,786 $ (97,579) $ (284,365) Miscellaneous — 90,650 90,650 Total revenue 186,786 (6,929) (193,715) Expenditures Capital outlay 430,000 1,500 (428,500) Excess(deficiency)of revenue over expenditures (243,214) (8,429) 234,785 Other financing sources(uses) Transfers in 500,000 1,150,000 650,000 Transfers(out) (930,500) (930,500) — Total other financing sources(uses) (430,500) 219,500 650,000 Net change in fund balances $ (673,714) 211,071 $ 884,785 Fund balances Beginning of year 17,184,715 End of year $ 17,395,786 -123- CITY OF APPLE VALLEY Cable TV Special Revenue Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2021 Over(Under) Budget Actual Budget Revenue Intergovernmental $ 175,568 $ 178,214 $ 2,646 Investment earnings(losses) 1,500 (214) (1,714) Miscellaneous — 853 853 Total revenue 177,068 178,853 1,785 Expenditures Current Parks and recreation 351,135 312,549 (38,586) Capital outlay — 8,204 8,204 Total expenditures 351,135 320,753 (30,382) Excess(deficiency)of revenue over expenditures (174,067) (141,900) 32,167 Other financing sources Transfers in 175,568 175,568 — Net change in fund balances $ 1,501 33,668 $ 32,167 Fund balances Beginning of year 121,702 End of year $ 155,370 -124- CITY OF APPLE VALLEY EDA Operations Special Revenue Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2021 Over(Under) Budget Actual Budget Revenue Intergovernmental $ — $ 353,981 $ 353,981 Investment earnings(losses) 400 (8,286) (8,686) Miscellaneous 50,000 — (50,000) Total revenue 50,400 345,695 295,295 Expenditures Current General government 20,450 371,435 350,985 Net change in fund balances $ 29,950 (25,740) $ (55,690) Fund balances Beginning of year 1,437,742 End of year $ 1,412,002 -125- CITY OF APPLE VALLEY Former City Hall Building Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2021 Over(Under) Budget Actual Budget Revenue Investment earnings(losses) $ 2,500 $ (1,364) $ (3,864) Other revenue 155,000 65,320 (89,680) Total revenue 157,500 63,956 (93,544) Expenditures Current General government 62,100 61,651 (449) Capital outlay 61,450 28,522 (32,928) Total expenditures 123,550 90,173 (33,377) Net change in fund balances $ 33,950 (26,217) $ (60,167) Fund balances Beginning of year 191,934 End of year $ 165,717 -126- CITY OF APPLE VALLEY Capital Building Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2021 Over(Under) Budget Actual Budget Revenue Investment earnings(losses) $ 8,800 $ (4,367) $ (13,167) Expenditures Capital outlay 1,052,500 554,701 (497,799) Excess(deficiency)of revenue over expenditures (1,043,700) (559,068) 484,632 Other financing sources Transfers in 425,000 425,000 — Net change in fund balances $ (618,700) (134,068) $ 484,632 Fund balances Beginning of year 976,130 End of year $ 842,062 -127- CITY OF APPLE VALLEY Cable Capital Equipment Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2021 Over(Under) Budget Actual Budget Revenue Franchise taxes $ 150,000 $ 223,391 $ 73,391 Investment earnings 500 — (500) Total revenue 150,500 223,391 72,891 Expenditures Current Parks and recreation 14,300 — (14,300) Capital outlay 1,195 11,906 10,711 Total expenditures 15,495 11,906 (3,589) Excess of revenue over expenditures 135,005 211,485 76,480 Other financing sources(uses) Transfers(out) (175,568) (175,568) — Net change in fund balances $ (40,563) 35,917 $ 76,480 Fund balances(deficit) Beginning of year (21,654) End of year $ 14,263 -128- CITY OF APPLE VALLEY Cable Capital Equipment/PEG Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2021 Over(Under) Budget Actual Budget Revenue Franchise taxes $ 71,000 $ 77,135 $ 6,135 Investment earnings(losses) 500 (508) (1,008) Total revenue 71,500 76,627 5,127 Expenditures Capital outlay 20,000 — (20,000) Net change in fund balances $ 51,500 76,627 $ 25,127 Fund balances Beginning of year 48,057 End of year $ 124,684 -129- THIS PAGE INTENTIONALLY LEFT BLANK INTERNAL SERVICE FUNDS Internal service funds account for the financing of goods and services provided by one department or agency to other departments or agencies of the City on a cost-reimbursement basis. The City utilizes a Dental Insurance Internal Service Fund, a Benefits/Other Insurance Internal Service Fund, and a Vehicle Equipment Replacement Internal Service Fund in managing city operations. -130- CITY OF APPLE VALLEY Internal Service Funds Combining Statement of Net Position as of December 31,2021 Benefits/ Vehicle Dental Other Equipment Insurance Insurance Replacement (7100) (7200) (7400-7440) Totals Current assets Cash and investments $ 297,787 $ 2,184,500 $ 1,960,225 $ 4,442,512 Prepaids — 280,574 — 280,574 Total current assets 297,787 2,465,074 1,960,225 4,723,086 Noncurrent assets Capital assets Furniture and equipment — — 15,306,993 15,306,993 Less accumulated depreciation (8,997,218) (8,997,218) Total noncurrent assets 6,309,775 6,309,775 Total assets $ 297,787 $ 2,465,074 $ 8,270,000 $ 11,032,861 Current liabilities Accounts payable $ — $ 18,073 $ 84,067 $ 102,140 Due to other governmental units — 10 — 10 Claims payable 4,178 4,178 Accrued compensated absences — 1,889,600 — 1,889,600 Total current liabilities 4,178 1,907,683 84,067 1,995,928 Noncurrent liabilities Accrued compensated absences — 1,444,713 — 1,444,713 Total liabilities 4,178 3,352,396 84,067 3,440,641 Net position Net investment in capital assets 6,309,775 6,309,775 Unrestricted 293,609 (887,322) 1,876,158 1,282,445 Total net position 293,609 (887,322) 8,185,933 7,592,220 Total liabilities and net position $ 297,787 $ 2,465,074 $ 8,270,000 $ 11,032,861 -131- CITY OF APPLE VALLEY Internal Service Funds Combining Statement of Revenue,Expenses,and Changes in Net Position Year Ended December 31,2021 Benefits/ Vehicle Dental Other Equipment Insurance Insurance Replacement (7100) (7200) (7400-7440) Totals Operating revenue Charges to other funds $ 257,225 $ 1,942,645 $ 1,392,110 $ 3,591,980 Operating expenses Personal services 196,777 1,025,175 — 1,221,952 Contractual services — 24,893 — 24,893 Other charges — 1,109,885 17,198 1,127,083 Depreciation — — 1,219,135 1,219,135 Total operating expenses 196,777 2,159,953 1,236,333 3,593,063 Operating income(loss) 60,448 (217,308) 155,777 (1,083) Nonoperating revenue(expense) Investment earnings(losses) (1,792) (14,358) (10,829) (26,979) Gain on sale of capital assets 154,709 154,709 Total nonoperating revenue(expense) (1,792) (14,358) 143,880 127,730 Change in net position 58,656 (231,666) 299,657 126,647 Net position Beginning of year 234,953 (655,656) 7,886,276 7,465,573 End of year $ 293,609 $ (887,322) $ 8,185,933 $ 7,592,220 -132- CITY OF APPLE VALLEY Internal Service Funds Combining Statement of Cash Flows Year Ended December 31,2021 Benefits/ Vehicle Dental Other Equipment Insurance Insurance Replacement (7100) (7200) (7400-7440) Totals Cash flows from operating activities Cash receipts on interfund services provided $ 257,225 $ 1,942,645 $ 1,392,110 $ 3,591,980 Cash payments to suppliers (199,527) (1,969,057) (17,198) (2,185,782) Cash payments to employees for services — (180,230) — (180,230) Net cash flows from operating activities 57,698 (206,642) 1,374,912 1,225,968 Cash flows from capital and related financing activities Acquisition and construction of capital assets (732,120) (732,120) Proceeds from sale of capital assets — — 197,096 197,096 Net cash flows from capital and related financing activities — — (535,024) (535,024) Cash flows from investing activities Interest received(payments)on investments (1,792) (14,358) (10,829) (26,979) Net increase in cash and cash equivalents 55,906 (221,000) 829,059 663,965 Cash and investments Beginning of year 241,881 2,405,500 1,131,166 3,778,547 End of year $ 297,787 $ 2,184,500 $ 1,960,225 $ 4,442,512 Reconciliation of operating income(loss)to net cash flows from operating activities Operating income(loss) $ 60,448 $ (217,308) $ 155,777 $ (1,083) Adjustments to reconcile operating income(loss) to net cash flows from operating activities Depreciation 1,219,135 1,219,135 Change in assets and liabilities Prepaids — (15,168) — (15,168) Accounts payable — 11,670 — 11,670 Due to other governmental units — 10 — 10 Claims payable (2,750) (2,750) Accrued compensated absences — 14,154 — 14,154 Net cash flows from operating activities $ 57,698 $ (206,642) $ 1,374,912 $ 1,225,968 Noncash capital activities Net book value of capital asset disposals $ — $ — $ 42,385 $ 42,385 Noncash capital activities Capital asset purchase on account $ — $ — $ 84,067 $ 84,067 -133- STATISTICAL SECTION STATISTICAL SECTION (UNAUDITED) This part of the City of Apple Valley, Minnesota's (the City) Annual Comprehensive Financial Report (ACFR) presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City's overall financial health. Page Contents: Financial Trends These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time. 134 Revenue Capacity These schedules contain information to help the reader assess the City's most significant revenue source,including property tax. 144 Debt Capacity These schedules present information to help the reader assess the affordability of the City's current levels of outstanding debt and the City's ability to issue additional debt in the future. 151 Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place. 160 Operating Indicators These schedules contain service and infrastructure data to help the reader understand how the information in the City's financial report relates to the services the City provides, and the activities it performs. 162 Source: Unless otherwise noted,the information in these schedules is derived from the ACFR for the relevant year. CITY OF APPLE VALLEY Net Position by Component Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2012 2013 2014 2015 Governmental activities Net investment in capital assets $ 64,226,520 $ 70,526,658 $ 78,398,734 $ 86,664,918 Restricted 17,001,111 18,619,396 15,253,042 16,541,831 Unrestricted 43,609,670 38,654,601 36,056,447 26,805,077 Total governmental activities net position $ 124,837,301 $ 127,800,655 $ 129,708,223 $ 130,011,826 Business-type activities Net investment in capital assets $ 110,376,210 $ 118,410,631 $ 120,092,250 $ 118,288,727 Restricted 319,582 303,823 329,167 178,529 Unrestricted 19,030,882 13,228,257 14,998,933 14,230,604 Total business-type activities net position $ 129,726,674 $ 131,942,711 $ 135,420,350 $ 132,697,860 Primary government Net investment in capital assets $ 174,602,730 $ 188,937,289 $ 198,490,984 $ 204,953,645 Restricted 17,320,693 18,923,219 15,582,209 16,720,360 Unrestricted 62,540,552 51,882,858 51,055,380 41,035,681 Total primary government net position $ 254,463,975 $ 259,743,366 $ 265,128,573 $ 262,709,686 Note 1: The City implemented GASB Statement No. 68 in 2015,resulting in a restatement of beginning net position for the effects of implementing this standard.Net position for previous years has not been restated. Note 2: The City implemented GASB Statement No. 75 in 2018,resulting in a restatement of beginning net position for the effects of implementing this standard.Net position for previous years has not been restated. -134- Table 1 2016 2017 2018 2019 2020 2021 $ 93,945,022 $ 99,642,040 $ 83,980,389 $ 92,370,852 $ 100,646,284 $ 103,338,673 16,141,535 15,364,368 15,352,356 16,776,842 17,391,864 17,816,684 24,394,132 24,292,441 28,466,675 29,564,353 34,627,105 41,760,863 $ 134,480,689 $ 139,298,849 $ 127,799,420 $ 138,712,047 $ 152,665,253 $ 162,916,220 $ 119,417,084 $ 94,851,212 $ 100,261,931 $ 103,644,760 $ 108,787,122 $ 110,408,545 178,977 178,665 — — — — 17,104,636 15,390,547 12,828,596 13,312,548 12,112,202 15,124,841 $ 136,700,697 $ 110,420,424 $ 113,090,527 $ 116,957,308 $ 120,899,324 $ 125,533,386 $ 213,362,106 $ 194,493,252 $ 184,242,320 $ 196,015,612 $ 209,433,406 $ 213,747,218 16,320,512 15,543,033 15,352,356 16,776,842 17,391,864 17,816,684 41,498,768 39,682,988 41,295,271 42,876,901 46,739,307 56,885,704 $ 271,181,386 $ 249,719,273 $ 240,889,947 $ 255,669,355 $ 273,564,577 $ 288,449,606 -135- CITY OF APPLE VALLEY Changes in Net Position Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2012 2013 2014 2015 Expenses Governmental activities General government $ 7,398,895 $ 5,012,638 $ 6,107,245 $ 5,468,843 Public safety 11,101,520 11,336,972 11,946,671 12,464,603 Public works 6,382,138 6,905,011 9,011,324 7,038,033 Park and recreation 6,166,397 6,345,937 6,403,907 6,543,162 Interest on long-term debt 1,235,352 1,194,974 1,037,527 1,037,567 Total governmental activities expenses $ 32,284,302 $ 30,795,532 $ 34,506,674 $ 32,552,208 Business-type activities Municipal liquor $ 8,377,991 $ 8,419,472 $ 8,332,921 $ 7,772,369 Municipal golf course 1,292,371 1,507,451 1,526,108 1,653,759 Sports arena 778,931 759,930 853,315 770,215 Water and sewer 7,194,007 7,794,274 8,186,262 8,154,989 Storm drainage 1,001,140 1,052,087 1,257,566 1,444,800 Cemetery 69,376 51,472 51,646 49,086 Street light utility 447,954 444,106 424,670 446,644 Total business-type activities 19,161,770 20,028,792 20,632,488 20,291,862 Total primary government expenses $ 51,446,072 $ 50,824,324 $ 55,139,162 $ 52,844,070 Program revenues Governmental activities Charges for services General government $ 2,413,190 $ 2,315,613 $ 2,828,709 $ 1,696,786 Public safety 554,820 549,371 541,947 496,566 Public works 1,543,446 892,267 1,001,148 2,620,283 Park and recreation 1,504,546 1,271,031 2,030,716 1,989,084 Operating grants and contributions 579,675 900,223 837,763 771,220 Capital grants and contributions 4,445,816 3,250,152 1,897,081 5,918,652 Total governmental activities program revenues $ 11,041,493 $ 9,178,657 $ 9,137,364 $ 13,492,591 -136- Table 2 2016 2017 2018 2019 2020 2021 $ 6,974,444 $ 6,260,768 $ 7,670,285 $ 7,490,933 $ 7,639,974 $ 7,491,796 15,097,659 13,443,699 12,750,741 13,294,656 13,712,210 12,116,115 7,746,304 8,473,039 9,434,637 9,414,499 9,886,859 9,793,408 7,025,281 7,239,268 6,992,203 7,191,984 5,990,903 7,425,649 912,007 886,283 284,621 268,829 240,927 329,266 $ 37,755,695 $ 36,303,057 $ 37,132,487 $ 37,660,901 $ 37,470,873 $ 37,156,234 $ 7,872,023 $ 8,251,249 $ 8,362,332 $ 8,631,173 $ 9,558,251 $ 9,886,246 1,728,605 1,545,792 1,238,125 1,218,830 1,199,737 1,500,829 770,666 798,402 784,343 756,399 968,349 958,195 9,336,567 10,031,223 9,203,936 9,746,090 10,126,431 10,035,490 1,481,121 2,181,086 2,035,266 2,217,257 2,228,700 2,160,173 60,790 127,469 89,069 140,545 181,331 196,488 437,439 483,752 485,356 543,694 550,641 522,752 21,687,211 23,418,973 22,198,427 23,253,988 24,813,440 25,260,173 $ 59,442,906 $ 59,722,030 $ 59,330,914 $ 60,914,889 $ 62,284,313 $ 62,416,407 $ 1,768,008 $ 1,956,499 $ 1,987,775 $ 2,085,398 $ 2,522,643 $ 1,870,521 543,950 617,729 615,835 712,423 448,227 495,630 2,489,539 3,740,394 3,555,717 2,592,303 1,829,755 3,475,821 2,740,747 1,461,720 2,396,973 1,646,122 445,404 1,815,649 1,531,412 1,082,234 1,985,278 1,400,053 900,830 1,322,061 5,489,541 3,206,571 3,741,660 7,514,679 7,388,877 5,155,677 $ 14,563,197 $ 12,065,147 $ 14,283,238 $ 15,950,978 $ 13,535,736 $ 14,135,359 -137- (continued) CITY OF APPLE VALLEY Changes in Net Position(continued) Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2012 2013 2014 2015 Program revenues(continued) Business-type activities Charges for services Municipal liquor $ 9,231,890 $ 9,380,818 $ 9,292,269 $ 8,480,414 Municipal golf course 1,122,791 1,168,154 1,289,089 1,387,821 Sports arena 647,134 643,855 746,351 722,270 Water and sewer 9,256,709 8,951,798 8,913,191 8,995,642 Storm drainage 1,517,090 1,525,136 1,567,066 1,631,761 Cemetery 127,735 123,197 104,128 132,305 Street light utility 454,477 449,885 465,584 483,680 Operating grants and contributions 13,890 80,707 - - Capital grants and contributions 3,201,690 1,497,501 1,612,392 2,110,667 Total business-type activities program revenues 25,573,406 23,821,051 23,990,070 23,944,560 Total primary government program revenues $ 36,614,899 $ 32,999,708 $ 33,127,434 $ 37,437,151 Net(expense)revenue Governmental activities $ (21,242,809) $ (21,616,875) $ (25,369,310) $ (19,059,617) Business-type activities 6,411,636 3,792,259 3,357,582 3,652,698 Total primary government net expense $ (14,831,173) $ (17,824,616) $ (22,011,728) $ (15,406,919) General revenues and other changes in net position Governmental activities Property taxes $ 21,769,647 $ 22,144,883 $ 23,067,164 $ 23,038,450 Tax increments 2,012,281 544,283 611,662 489,617 Franchise taxes 1,197,288 1,262,393 1,272,428 1,259,271 Lodging tax 75,472 73,504 89,859 93,492 Gravel tax 36,439 45,890 50,612 39,215 Unallocated state and county aids 145,755 40,397 36,710 40,061 Other general revenue 116,558 186,872 78,478 7,387 Unrestricted investment earnings 1,026,594 (1,056,882) 1,562,329 863,798 Gain on sale of assets - - - - Transfers 1,075,105 1,338,889 507,636 4,681,392 Total governmental activities $ 27,455,139 $ 24,580,229 $ 27,276,878 $ 30,512,683 Business-type activities Unrestricted investment earnings $ 388,923 $ (358,333) $ 506,693 $ 235,424 Property taxes 120,000 121,000 121,000 121,000 Other 43,845 - - - Transfers (1,075,105) (1,338,889) (507,636) (4,681,392) Total business-type activities (522,337) (1,576,222) 120,057 (4,324,968) Total primary government $ 26,932,802 $ 23,004,007 $ 27,396,935 $ 26,187,715 Change in net position Governmental activities $ 6,212,330 $ 2,963,354 $ 1,907,568 $ 11,453,066 Business-type activities 5,889,299 2,216,037 3,477,639 (672,270) Total primary government $ 12,101,629 $ 5,179,391 $ 5,385,207 $ 10,780,796 Note: Fiscal 2012 has not been restated for the reclassifications made in fiscal 2013. -138- Table 2(continued) 2016 2017 2018 2019 2020 2021 $ 8,738,804 $ 9,185,736 $ 9,456,705 $ 9,890,386 $ 10,879,761 $ 11,129,516 1,356,436 1,180,209 864,579 898,673 1,137,608 1,579,699 783,962 732,979 790,989 749,377 529,760 643,024 9,754,601 9,917,074 10,365,726 10,596,646 11,430,876 12,804,651 1,718,352 1,866,306 1,967,313 2,114,258 2,346,728 2,587,492 160,716 187,589 150,703 209,288 365,242 700,732 500,877 507,360 522,977 555,175 574,731 590,897 3,631,836 1,057,916 1,693,236 2,804,912 2,038,868 1,788,782 26,645,584 24,635,169 25,812,228 27,818,715 29,303,574 31,824,793 $ 41,208,781 $ 36,700,316 $ 40,095,466 $ 43,769,693 $ 42,839,310 $ 45,960,152 $ (23,192,498) $ (24,237,910) $ (22,849,249) $ (21,709,923) $ (23,935,137) $ (23,020,875) 4,958,373 1,216,196 3,613,801 4,564,727 4,490,134 6,564,620 $ (18,234,125) $ (23,021,714) $ (19,235,448) $ (17,145,196) $ (19,445,003) $ (16,456,255) $ 23,894,359 $ 24,758,299 $ 25,784,612 $ 26,326,044 $ 27,447,076 $ 28,539,972 199,214 346,675 761,862 862,195 1,054,985 1,102,461 1,309,757 1,288,426 1,306,360 1,291,703 1,312,562 1,282,491 90,592 92,958 99,960 96,018 53,190 80,874 40,794 37,902 - - - - 37,719 56,751 124,430 140,114 4,238,261 109,083 6,888 8,440 10,786 7,083 825 213,783 801,038 551,119 886,459 2,113,838 2,397,744 (385,982) 406,035 - 203,160 1,281,000 1,915,500 1,317,600 1,379,520 1,383,700 2,126,000 $ 27,661,361 $ 29,056,070 $ 30,292,069 $ 32,622,550 $ 37,888,343 $ 33,271,842 $ 204,464 $ 151,206 $ 268,297 $ 560,574 $ 598,794 $ (124,086) 121,000 121,000 121,000 121,000 121,000 121,000 115,788 198,528 (1,281,000) (1,915,500) (1,317,600) (1,379,520) (1,383,700) (2,126,000) (955,536) (1,643,294) (928,303) (697,946) (548,118) (1,930,558) $ 26,705,825 $ 27,412,776 $ 29,363,766 $ 31,924,604 $ 37,340,225 $ 31,341,284 $ 4,468,863 $ 4,818,160 $ 7,442,820 $ 10,912,627 $ 13,953,206 $ 10,250,967 4,002,837 (427,098) 2,685,498 3,866,781 3,942,016 4,634,062 $ 8,471,700 $ 4,391,062 $ 10,128,318 $ 14,779,408 $ 17,895,222 $ 14,885,029 -139- CITY OF APPLE VALLEY Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Year 2012 2013 2014 2015 General Fund Nonspendable $ 239,462 $ 90,745 $ 337,564 $ 345,004 Committed 210,005 154,100 146,300 405,990 Assigned 279,973 151,502 54,416 20,000 Unassigned 12,646,076 13,830,037 14,617,170 15,321,110 Total General Fund $ 13,375,516 $ 14,226,384 $ 15,155,450 $ 16,092,104 All other governmental funds Nonspendable $ 1,750 $ — $ — $ 1,750 Restricted 11,435,144 20,966,147 21,772,784 27,424,225 Committed — — — — Assigned 31,538,043 26,215,087 27,614,620 27,008,733 Unassigned (12,381,234) (9,561,124) (11,108,352) (9,539,062) Total all other governmental funds $ 30,593,703 $ 37,620,110 $ 38,279,052 $ 44,895,646 Total all funds $ 43,969,219 $ 51,846,494 $ 53,434,502 $ 60,987,750 -140- Table 3 2016 2017 2018 2019 2020 2021 $ 119,947 $ 325,282 $ 145,644 $ 77,640 $ 93,991 $ 267,439 693,145 595,215 367,510 576,705 509,600 731,900 56,000 64,300 75,000 — — — 15,740,362 16,351,616 17,052,177 17,391,762 18,584,372 18,887,081 $ 16,609,454 $ 17,336,413 $ 17,640,331 $ 18,046,107 $ 19,187,963 $ 19,886,420 $ 600 $ 1,730 $ — $ — $ — $ — 27,079,147 13,431,367 13,593,428 14,985,848 15,202,775 20,958,860 140,000 15,000 — — — — 28,454,255 28,779,829 29,390,606 29,212,412 33,110,641 34,161,614 (8,921,232) (8,738,893) (6,108,464) (4,431,204) (3,623,032) (2,267,622) $ 46,752,770 $ 33,489,033 $ 36,875,570 $ 39,767,056 $ 44,690,384 $ 52,852,852 $ 63,362,224 $ 50,825,446 $ 54,515,901 $ 57,813,163 $ 63,878,347 $ 72,739,272 -141- CITY OF APPLE VALLEY Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Year 2012 2013 2014 2015 Revenues General property taxes $ 21,773,048 $ 22,252,162 $ 23,161,124 $ 22,969,161 Tax increments 2,012,281 544,283 611,662 489,617 Other taxes 154,126 169,413 193,018 186,512 Special assessments 4,015,591 4,073,061 5,457,959 3,859,401 Licenses and permits 1,033,797 1,140,603 1,644,338 2,147,477 Intergovernmental 2,642,018 2,388,922 3,459,585 2,330,695 Charges for services 1,783,390 1,712,660 1,763,940 2,711,884 Franchise taxes 1,197,288 1,262,393 1,272,428 1,259,271 Fines and forfeits 278,913 257,345 236,943 225,804 Investment income(losses) 965,333 (991,703) 1,461,765 817,230 Rentals 559,702 642,422 774,364 806,915 Contributions and donations 1,801 51,425 13,176 4,852 Administrative fees 788,171 785,927 770,000 809,000 Other 338,142 545,994 1,497,913 312,708 Refunds and reimbursements 127,166 99,024 202,518 90,148 37,670,767 34,933,931 42,520,733 39,020,675 Expenditures Current General government 4,355,811 4,518,602 5,655,482 5,014,867 Public safety 9,987,493 10,538,043 11,118,268 11,467,187 Public works 3,674,876 4,031,492 4,010,339 3,621,872 Park and recreation 4,847,194 4,978,896 5,135,573 5,198,446 Capital outlay 13,266,487 8,716,540 13,453,625 6,462,646 Debt service Principal 8,280,000 3,625,000 3,415,000 3,575,000 Interest and fiscal charges 1,224,409 1,268,227 1,072,847 1,100,649 Total expenditures 45,636,270 37,676,800 43,861,134 36,440,667 Excess(deficiency)of revenues over expenditures (7,965,503) (2,742,869) (1,340,401) 2,580,008 Other financing sources(uses) Transfers in 5,634,873 11,182,608 9,800,593 9,678,084 Transfers out (4,559,768) (9,843,719) (7,745,923) (8,139,084) Bonds issued 6,775,000 9,000,000 680,000 4,255,000 Payment of refunded debt - - - (1,030,000) Premium on debt issued 330,981 81,545 25,505 113,988 Sale of capital assets 110,905 199,710 168,234 95,252 Total other financing sources(uses) 8,291,991 10,620,144 2,928,409 4,973,240 Net change in fund balances $ 326,488 $ 7,877,275 $ 1,588,008 $ 7,553,248 Debt service as a percentage of noncapital expenditures 27.5% 16.7% 13.1% 15.3% -142- Table 4 2016 2017 2018 2019 2020 2021 $ 23,910,991 $ 24,729,659 $ 25,728,652 $ 26,198,973 $ 27,327,036 $ 28,403,637 199,214 346,675 761,862 862,195 1,054,985 1,102,461 185,568 182,377 150,340 196,347 142,737 138,386 4,150,527 1,559,609 1,823,441 1,259,795 3,610,828 3,624,650 2,052,043 3,244,654 2,254,309 1,590,903 1,090,784 2,626,496 2,605,769 2,002,385 2,735,824 8,113,023 8,999,699 2,111,981 2,739,163 2,962,769 3,086,720 2,852,593 2,125,215 2,940,609 1,309,757 1,288,426 1,306,360 1,291,703 1,312,562 1,282,491 273,372 315,087 302,494 311,235 169,426 193,785 756,341 523,891 823,798 1,962,973 2,243,089 (359,003) 832,854 720,100 198,276 231,220 886,446 921,000 7,309 3,760 100 - 3,668 654 2,054,475 722,490 2,984,900 408,511 817,000 841,600 202,540 300,200 929,646 1,507,452 240,889 (321,388) 236,416 68,257 47,985 60,499 96,478 57,836 41,516,339 38,970,339 43,134,707 46,847,422 50,120,842 43,565,195 6,264,368 5,705,708 7,270,172 6,930,005 7,403,874 7,208,179 12,105,588 12,279,935 13,107,793 13,294,523 13,830,125 14,170,700 3,956,049 4,131,796 5,145,724 5,010,451 4,826,038 5,351,149 5,728,049 5,766,554 5,727,112 5,849,687 4,476,361 6,209,378 8,425,307 8,464,983 8,096,679 12,721,433 13,369,176 8,918,802 2,650,000 3,425,000 1,100,000 1,180,000 1,245,000 1,025,000 964,997 940,431 345,208 318,216 291,884 375,349 40,094,358 40,714,407 40,792,688 45,304,315 45,442,458 43,258,557 1,421,981 (1,744,068) 2,342,019 1,543,107 4,678,384 306,638 8,046,274 8,743,125 12,827,991 6,046,370 13,656,038 11,981,487 (7,226,274) (7,653,625) (11,510,391) (4,698,250) (12,272,338) (9,855,487) 5,985,000 (11,925,000) - - - - 383,036 132,493 42,790 30,836 406,035 3,100 60,251 952,493 (10,792,710) 1,348,436 1,754,155 1,386,800 8,554,287 $ 2,374,474 $(12,536,778) $ 3,690,455 $ 3,297,262 $ 6,065,184 $ 8,860,925 11.4% 13.2% 4.4% 4.5% 4.7% 4.1% -143- CITY OF APPLE VALLEY Assessed and Estimated Actual Value of Taxable Property Last Ten Fiscal Years Industrial Payable Residential Commercial and Utility Agricultural Year Property Property Property Property Apartments 2012 $ 32,937,899 $ 9,210,935 $ 1,004,132 $ 116,719 $ 2,445,781 2013 30,220,442 9,015,644 829,980 92,210 2,704,250 2014 31,239,597 9,045,624 837,008 88,030 2,723,667 2015 34,412,031 9,071,960 859,888 85,694 2,864,337 2016 36,561,330 9,186,796 874,912 78,636 3,038,517 2017 38,063,519 9,379,705 842,612 75,901 3,572,226 2018 40,870,116 9,633,311 947,308 44,601 4,844,046 2019 45,045,801 8,706,320 2,161,700 30,521 5,974,480 2020 48,514,736 8,794,969 2,287,202 10,084 6,722,687 2021 50,570,595 9,268,001 2,485,447 10,457 7,555,449 Note: The tax capacity (assessed taxable value) of the property is calculated by applying a statutory formula to the estimated market value of the property. Source: Dakota County -144- Table 5 Taxable Total Estimated Assessed Taxable Total Direct Actual Value as a Personal Assessed Tax Capacity Taxable Percentage of Other Property Value Rate Market Value Actual Value $ 2,316 $ 773,692 $ 46,491,474 44.110 $ 4,061,762,557 1.14 % 2,159 755,422 43,620,107 49.210 3,791,294,766 1.15 2,194 763,784 44,699,904 47.891 3,897,057,902 1.15 2,369 790,695 48,086,974 45.274 4,228,421,500 1.14 2,564 835,973 50,578,728 44.721 4,464,893,416 1.13 2,521 872,987 52,809,471 44.473 4,669,204,881 1.13 2,524 928,330 57,270,236 42.475 5,072,183,189 1.13 2,754 942,941 62,864,517 39.603 5,599,680,777 1.12 3,041 871,574 67,204,293 38.782 6,017,596,968 1.12 3,185 904,513 70,797,647 38.192 6,322,184,874 1.12 -145- CITY OF APPLE VALLEY Property Tax Capacity Rates Direct and Overlapping Governments Last Ten Fiscal Years City Direct Tax Capacity Rate Overlapping Tax Capacity Rates Fiscal School District Year General Debt Service Total City Direct Dakota County (1) Other(2) 2012 44.104 0.006 44.110 31.426 28.440 5.562 2013 49.199 0.011 49.210 33.421 27.956 5.884 2014 47.880 0.011 47.891 31.827 27.606 5.538 2015 45.265 0.009 45.274 29.633 23.271 5.033 2016 44.711 0.010 44.721 28.570 24.317 5.063 2017 44.462 0.011 44.473 28.004 23.336 4.907 2018 42.467 0.008 42.475 26.580 25.759 3.878 2019 39.596 0.007 39.603 25.386 26.202 3.824 2020 38.775 0.007 38.782 24.133 19.860 4.030 2021 38.190 0.002 38.192 22.716 20.046 3.802 City Direct Market Value Tax Rate Overlapping Market Value Tax Rates Total Direct and Fiscal School District Total Overlapping Year Debt Service Total City Direct Dakota County (1) Overlapping Tax Rate 2012 0.000417 0.000417 0.000055 0.002213 0.002268 0.002685 2013 0.000212 0.000212 - 0.002354 0.002354 0.002566 2014 0.000212 0.000212 - 0.002581 0.002581 0.002793 2015 0.000204 0.000204 - 0.002548 0.002548 0.002752 2016 0.000199 0.000199 - 0.002700 0.002700 0.002899 2017 0.000197 0.000197 - 0.002738 0.002738 0.002935 2018 0.000180 0.000180 - 0.002672 0.002672 0.002851 2019 0.000172 0.000172 - 0.002616 0.002616 0.002788 2020 0.000165 0.000165 - 0.003437 0.003437 0.003601 2021 0.000162 0.000162 - 0.003271 0.003271 0.003433 Note 1: Overlapping rates are those of local and county governments that apply to property owners within the City. Note 2: Not all overlapping rates apply to all of the City's property owners. (1) Independent School District No. 196. (2) Includes Metropolitan Council, Mosquito Control Abatement, Metro Transit, Dakota County CDA, Light Rail, and Vermillion River Watershed. Source: Dakota County -146- Table 6 Total Direct and Total Overlapping Overlapping Tax Rate 65.428 109.538 67.261 116.471 64.971 112.862 57.937 103.211 57.950 102.671 56.247 100.720 56.217 98.692 55.412 95.015 48.023 86.805 46.564 84.756 -147- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Table 7 Principal Property Taxpayers Current Fiscal Year and Nine Years Prior 2021 2012 Percentage Percentage of Total of Total Net Tax City Tax Net Tax City Tax Capacity Capacity Capacity Capacity Taxpayer Value Rank Value Value Rank Value Kingston Green Limited Partnership $ 706,407 1 1.00 % $ % Continental 313 Fund,LLC 690,145 2 0.97 Apple Valley Leased Housing Association 591,848 3 0.84 262,200 9 0.56 Bigos-Gabella,LLC 583,458 4 0.82 Principal Life Insurance Company 537,412 5 0.76 538,880 1 1.16 PHS Apple Valley Senior Housing,Inc. 488,750 6 0.69 Car Apple Valley Square,LLC 398,780 7 0.56 391,660 4 0.84 Uponor North America,Inc. 388,258 8 0.55 Centro Bradley Southport Centre I-VI 366,336 9 0.52 333,376 7 0.72 Bigos-Galante LLC 359,230 10 0.51 Target Corporation 529,574 2 1.14 Walmart 488,156 3 1.05 Individual 375,000 5 0.81 Dakota Electric Association 362,562 6 0.78 Wings Financial Federal Credit Union 266,868 8 0.57 Fischer Sand&Aggregate,LLP 237,110 10 0.51 Total $5,110,624 7.22 % $3,785,386 8.14 % Source:Dakota County -148- CITY OF APPLE VALLEY Property Tax Levies and Collections Last Ten Fiscal Years Taxes Levied for the Fiscal Year MVHC/ Collected Within the Ag Credit Fiscal Year of Levy and Fiscal Percentage Fiscal Gross Operating Disparities Total Net of Year Tax Levy Received Tax Levy Amount Levy 2012 $ 22,025,249 $ (2,821,637) $ 19,203,612 $ 18,996,562 98.92 % 2013 22,410,946 (2,751,166) 19,659,780 19,411,582 98.74 2014 22,727,000 (2,994,265) 19,732,735 19,607,759 99.37 2015 23,134,000 (2,881,124) 20,252,876 20,069,635 99.10 2016 24,058,000 (2,784,776) 21,273,224 21,138,944 99.37 2017 24,840,000 (2,915,340) 21,924,660 21,783,179 99.35 2018 25,793,000 (3,141,511) 22,651,489 22,536,290 99.49 2019 26,350,000 (3,244,841) 23,105,159 22,959,711 99.37 2020 27,381,000 (3,242,130) 24,138,870 23,984,199 99.36 2021 28,568,781 (3,355,030) 25,213,751 25,065,862 99.41 -149- Table 8 Delinquencies Total Collections to Date Collected Percentage as of Most of Recent Report Amount Levy $ 207,658 $ 19,204,220 100.00 % 207,591 19,619,173 99.79 100,678 19,708,437 99.88 145,286 20,214,921 99.81 102,814 21,241,758 99.85 136,341 21,919,520 99.98 97,739 22,634,029 99.92 145,448 23,105,159 100.00 64,859 24,049,058 99.63 — 25,065,862 99.41 -150- CITY OF APPLE VALLEY Ratios of Outstanding Debt by Type Last Ten Fiscal Years Governmental Activities Business-Type Activities General General Special MSA Obligation Fiscal Obligation Assessments Road Revenue Revenue Capital Year Bonds Bonds Bonds Bonds Notes Lease 2012 $ 20,128,873 $ 8,062,109 $ 2,320,000 $ 5,531,461 $ — $ 44,884 2013 27,922,953 6,247,398 1,760,000 5,044,929 — 190,645 2014 27,023,868 4,972,687 1,185,000 13,209,567 — 138,799 2015 29,669,149 2,637,976 590,000 13,420,425 — 97,919 2016 27,900,442 2,298,265 — 12,653,255 — 56,285 2017 14,191,734 608,554 — 10,277,288 — 175,526 2018 13,158,026 493,843 — 8,581,651 379,941 335,739 2019 12,049,318 374,132 — 8,001,014 4,000,000 315,115 2020 10,879,095 249,421 — 7,410,377 3,578,330 177,964 2021 16,264,485 153,100 — 6,817,339 3,143,732 247,029 Note: Details regarding the City's outstanding debt can be found in the notes to basic financial statements. All figures are presented net of related premiums,discounts,and adjustments if applicable. (1) See the Demographic and Economic Statistics schedule for personal income and population data. (2) City personal income not available for 2021. -151- Table 9 Total Percentage Primary of Personal Per Government Income(1) Capita(1) $ 36,087,327 2.00 % $ 723 41,165,925 2.22 818 46,529,921 2.40 924 46,415,469 2.44 925 42,908,247 2.16 836 25,253,102 1.20 482 22,949,200 1.03 430 24,739,579 1.08 455 22,295,187 0.91 395 26,625,685 — (2) 472 -152- CITY OF APPLE VALLEY Ratios of General Bonded Debt Outstanding Last Ten Fiscal Years General Special MSA Less Amounts Fiscal Obligation Assessments Road Available for Year Bonds Bonds Bonds Debt Service(3) Total 2012 $ 22,885,334 $ 8,062,109 $ 2,320,000 $ 8,176,337 $ 25,091,106 2013 30,337,882 6,247,398 1,760,000 15,297,560 23,047,720 2014 37,753,435 4,972,687 1,185,000 13,581,184 30,329,938 2015 41,504,574 2,637,976 590,000 17,807,062 26,925,488 2016 40,553,697 2,298,265 — 17,649,041 25,202,921 2017 24,469,022 608,554 — 4,152,062 20,925,514 2018 21,739,677 493,843 — 2,318,259 19,915,261 2019 20,050,332 374,132 — 2,415,660 18,008,804 2020 18,289,472 249,420 — 358,735 18,180,157 2021 23,081,824 153,100 — 354,320 22,880,604 Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. All debt is presented net of related premiums,discounts,and adjustments if applicable. (1) See the Demographic and Economic Statistics schedule for personal income and population data. (2) City personal income not available for 2021. (3) Amounts shown here are the total restricted amounts for all applicable debt service activities and include restricted amounts held in escrow for advance refunding bond issues. -153- Table 10 Percentage of Taxable Market Value of Percentage of Per Property Personal Income Capita(1) 0.62 % 1.39 % $ 503 0.61 1.24 458 0.78 1.57 603 0.64 1.41 537 0.56 1.27 491 0.45 0.99 400 0.39 0.89 373 0.32 0.79 331 0.30 0.74 322 0.36 N/A (2) 406 -154- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Table 11 Direct and Overlapping Governmental Activities Debt December 31,2021 City of Percentage Apple Valley's of Debt Share of Net Debt Applicable Overlapping Outstanding(1) to City Debt Overlapping Dakota County(2) $ — 11.17 % $ — School districts ISD No. 191,Burnsville-Eagan-Savage 122,960,000 0.58 713,168 ISD No. 196,Rosemount-Apple Valley-Eagan 110,985,000 30.31 33,639,554 Metropolitan Council(3) 8,800,000 1.38 121,440 Metro Transit(4) 217,685,000 1.73 3,765,951 Total overlapping 460,430,000 38,240,113 City of Apple Valley direct debt 16,417,585 100.00 16,417,585 Total direct and overlapping debt $ 476,847,585 $ 54,657,698 Note: Overlapping governments are those that coincide,at least in part,with the geographic boundaries of the City. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the City. This process recognizes that,when considering the City's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However,this does not imply that every taxpayer is a resident and,therefore,responsible for repaying the debt,of each term debt,the entire debt burden borne by the residents and businesses should be taken into account. (1) As of August 2,2021,unless noted otherwise. (2) Dakota County has bond indebtedness of$74,790,000 as of December 2, 2020, of which $74,790,000 has been excluded as it is payable from housing revenues. (3) Metropolitan Council has $8,800,000 of general obligation debt outstanding as of December 31, 2020. This debt is payable from ad valorem taxes levied on all taxable property within the Metropolitan Taxing District. This amount excludes $1,279,945,062 of general obligation debt payable from wastewater and sewer revenues, and lease agreements. (4) Metro Transit has bond indebtedness of$217,685,000 as of December 31, 2020. Transit debt is issued by the Metropolitan Council for all public transit operations in the transit district and is payable from ad valorem taxes levied on all taxable property within the Metropolitan Transit District. Source: Dakota County. Percentage of debt applicable is calculated by dividing a portion of tax capacity of the authority that lies in the City divided by the total tax capacity that lies in Dakota County. -155- CITY OF APPLE VALLEY Legal Debt Margin Information Last Ten Fiscal Years Fiscal Year 2012 2013 2014 2015 Debt limit $ 121,852,877 $ 123,111,918 $ 116,911,737 $ 126,852,645 Total net debt applicable to the limit 19,845,000 27,590,000 26,700,000 29,275,000 Legal debt margin $ 102,007,877 $ 95,521,918 $ 90,211,737 $ 97,577,645 Total net debt applicable to the limit as a percentage of the debt limit 16.29% 22.41% 22.84% 23.08% -156- Table 12 2016 2017 2018 2019 2020 2021 $ 133,946,802 $ 140,076,146 $ 152,165,496 $ 167,990,423 $ 180,527,909 $ 189,665,546 27,550,000 13,885,000 12,895,000 11,830,000 10,705,000 15,785,000 $ 106,396,802 $ 126,191,146 $ 139,270,496 $ 156,160,423 $ 169,822,909 $ 173,880,546 20.57% 9.91% 8.47% 7.04% 5.93% 8.32% Legal Debt Margin Calculation for Fiscal Year 2021 Market value $ 6,322,184,874 Debt limit(3%of assessed value) 189,665,546 Debt applicable to the limit 15,785,000 Legal debt margin $ 173,880,546 -157- CITY OF APPLE VALLEY Pledged Revenue Coverage Last Ten Fiscal Years Liquor Store—Revenue Bonds G.O.Storm Water—Revenue Bonds Operating Less Net Operating Less Net Fiscal Revenues/ Operating Available Debt Service Revenues/ Operating Available Year Gross Profit Expense Revenue Principal Interest Coverage Gross Profit Expense Revenue 2012 $2,528,423 $1,557,994 $ 970,429 $ 140,000 $ 121,333 3.713 $1,517,090 $ 936,991 $ 580,099 2013 2,685,372 1,595,221 1,090,151 145,000 116,436 4.170 1,505,136 989,295 515,841 2014 2,692,077 1,612,171 1,079,906 150,000 111,850 4.124 1,562,067 1,196,115 365,952 2015 2,443,210 1,626,498 816,712 200,000 71,256 3.011 1,629,361 1,376,670 252,691 2016 2,567,113 1,682,574 884,539 230,000 29,127 3.414 1,717,350 1,399,093 318,257 2017 2,709,997 1,750,717 959,280 235,000 27,288 3.657 1,769,842 2,116,752 (346,910) 2018 2,877,251 1,766,068 1,111,183 1,120,000 22,837 0.972 1,901,319 1,998,341 (97,022) 2019 2,951,063 1,691,424 1,259,639 — — — 2,113,725 2,180,725 (67,000) 2020 3,152,365 1,807,010 1,345,355 — — — 2,346,263 2,166,413 179,850 2021 3,135,270 1,887,723 1,247,547 — — — 2,584,937 2,139,293 445,644 Note: Details regarding the City's outstanding debt can be found in the notes to basic financial statements. (1) Excludes principal refunded from the proceeds of refunding bond issues. -158- Table 13 G.O.Water-Revenue Bonds Operating Less Net Debt Service Revenues/ Operating Available Debt Service Principal(1) Interest Coverage Gross Profit Expense Revenue Principal(1) Interest Coverage $ 225,000 $ 68,558 1.976 $9,256,709 $7,214,372 $2,042,337 $ - $ - - 230,000 64,553 1.751 8,949,608 7,776,510 1,173,098 240,000 59,908 1.220 8,911,018 7,997,799 913,219 320,000 129,223 2.03 150,000 73,036 1.133 8,988,411 7,950,081 1,038,330 365,000 215,125 1.79 155,000 84,979 1.326 9,450,362 9,130,962 319,400 370,000 207,825 0.55 160,000 81,870 (1.434) 9,910,773 9,785,093 125,680 380,000 200,425 0.22 180,000 32,388 (0.457) 10,352,835 9,040,542 1,312,293 385,000 192,824 2.27 175,000 28,787 (0.329) 10,577,669 9,501,118 1,076,551 395,000 249,571 1.67 180,000 25,288 0.876 11,402,252 9,785,313 1,616,939 821,670 292,555 1.45 180,000 21,688 2.210 12,795,642 9,859,046 2,936,596 864,598 253,877 2.63 -159- CITY OF APPLE VALLEY Table 14 Demographic and Economic Statistics Last Ten Fiscal Years Per Capita Fiscal Personal Personal School Unemployment Year Population(1) Income Income(2) Enrollment(3) Rate(4) 2012 49,895 $1,801,658,555 $ 36,109 11,219 4.20% 2013 50,326 1,855,167,338 36,863 11,189 3.60% 2014 50,330 1,934,886,520 38,444 11,312 2.80% 2015 50,161 1,903,961,077 37,957 11,272 2.60% 2016 51,338 1,985,959,192 38,684 11,883 3.00% 2017 52,361 2,104,650,395 40,195 12,070 2.50% 2018 53,429 2,226,546,717 41,673 11,996 2.50% 2019 54,400 2,287,193,600 42,044 11,967 2.60% 2020 56,374 2,453,058,236 43,514 12,186 4.00% 2021 56,374 N/A N/A 12,093 2.00% N/A—Not Available Sources: (1) U.S. Census Bureau,Population Division(2012 to 2020).Fiscal year 2021 is not yet available so 2020 was used. (2) City of Apple Valley,American Community Survey,U.S. Census Bureau(2021 data for the City not yet available). (3) Schools located in the City's boundaries: Independent School District No. 196, including Dakota Ridge School. School enrollment defined as adjusted ADMs(average daily membership). ADM is weighted as follows in computing adjusted ADMs: Half-Day Full-Day Pre-Kindergarten Kindergarten Kindergarten Elementary 1-3 Elementary 4-6 Secondary Fiscal 2012 through 2014 1.250 0.612 0.612 1.115 1.060 1.300 Fiscal 2015 through 2021 1.000 0.550 1.000 1.000 1.000 1.200 (4) Minnesota Department of Employment and Economic Development. -160- CITY OF APPLE VALLEY Table 15 Principal Employers Current Fiscal Year and Nine Years Prior 2021 2012 Percentage Percentage of Total of Total Taxpayer Employees Rank Employment Employees Rank Employment ISD No. 196,Rosemount-Apple Valley-Eagan 1,831 1 12.59 % 1,418 1 10.19 % Uponor North America,Inc. 640 2 4.40 400 3 2.87 Wings Financial Federal Credit Union 600 3 4.12 254 7 1.83 Target Corporation 410 4 2.82 690 2 4.96 Walmart 410 4 2.82 380 5 2.73 Dakota County 409 6 2.81 390 4 2.80 Augustana Health Care Center 342 7 2.35 Questar Assessment 340 8 2.34 Cub Foods 320 9 2.20 Menards 285 10 1.96 Apple Valley Health Care Center 290 6 2.08 Apple Valley Ford 242 8 1.74 Minnesota Zoological Gardens 220 9 1.58 Apple Valley Medical Clinic 210 10 1.51 Total 5,587 38.40 % 4,494 32.30 % Source: City of Apple Valley Community Development Department -161- CITY OF APPLE VALLEY Full-Time Equivalent(FTE)City Government Employees by Function Last Ten Fiscal Years Fiscal Year 2012 2013 2014 2015 General government Administration 3.00 3.00 3.00 3.00 Finance and data processing 4.71 4.00 4.00 4.00 Information and technology 3.33 3.24 3.53 3.64 Human resources 3.97 4.00 4.63 5.00 City clerk/elections 2.05 1.81 4.84 2.00 General government buildings 2.00 2.00 2.00 2.00 Community development 5.16 5.00 5.00 4.77 Code enforcement 1.82 2.00 2.00 2.44 Total general government 26.04 25.05 29.00 26.85 Public safety Police 58.72 61.16 60.22 62.27 Fire 18.40 18.63 16.21 15.46 Building inspections 5.07 5.22 5.75 6.93 Total public safety 82.19 85.01 82.18 84.66 Public works Public works administration 6.25 5.99 5.30 3.83 Central maintenance facility 5.25 5.34 5.44 5.51 Streets 16.63 16.66 16.66 16.92 Engineering 4.28 4.24 4.49 4.03 Total public works 32.41 32.23 31.89 30.29 Culture and recreation Park and recreation administration 7.28 7.87 7.82 7.83 Recreation programs 6.16 6.76 5.06 6.88 Park maintenance 25.02 23.09 23.24 22.97 Redwood Pool 2.32 2.47 2.55 2.35 Aquatic swim center 13.25 12.80 11.95 12.25 Community center 5.07 5.67 5.95 4.64 Apple Valley Senior Center 1.92 2.27 3.13 3.03 Cable TV 2.27 2.44 2.46 2.61 Total culture and recreation 63.29 63.37 62.16 62.56 Total general government 203.93 205.66 205.23 204.36 Enterprise funds Municipal liquor 18.98 18.86 18.51 17.51 Municipal golf(1) 15.96 20.41 20.10 19.68 Sports arena 6.47 6.88 7.09 6.57 Stormwater drainage utility(2) 0.28 1.96 Water and sewer 18.84 18.14 18.26 18.07 Total enterprise funds 60.25 64.29 64.24 63.79 Total 264.18 269.95 269.47 268.15 (1) New expanded golf clubhouse opened September 2012. (2) The stormwater drainage FTEs were included in Public Works Administration prior to 2014. Source: City of Apple Valley Human Resources Office-FTEs based on hours worked during the fiscal year.Part-time employees converted to FTE based on 2,080 hours per year. -162- Table 16 2016 2017 2018 2019 2020 2021 3.00 3.00 3.00 3.00 3.02 3.59 4.00 4.58 5.00 5.00 5.00 5.00 3.78 3.11 4.06 4.50 5.00 5.00 5.00 5.00 5.02 4.62 4.97 4.75 5.39 1.92 5.32 1.99 6.58 2.00 2.00 1.92 2.00 2.00 2.00 1.39 4.35 5.00 5.00 4.96 4.13 4.73 2.40 2.36 2.39 2.27 2.67 2.00 29.92 26.89 31.79 28.34 33.37 28.46 62.58 62.74 64.18 62.46 62.72 61.88 15.54 16.02 17.89 18.37 18.36 19.31 6.76 7.72 7.90 7.20 6.72 5.86 84.88 86.48 89.97 88.03 87.80 87.05 3.80 4.20 4.31 4.07 4.26 4.41 5.29 5.30 5.25 5.64 6.53 6.34 16.95 17.07 16.75 16.53 16.42 15.33 4.48 4.91 5.32 6.04 6.19 6.80 30.52 31.48 31.63 32.28 33.40 32.88 7.45 7.85 7.89 7.86 7.62 7.97 6.23 5.91 5.66 4.12 1.90 2.20 24.18 23.79 24.70 23.85 18.41 21.69 2.63 2.26 2.21 1.95 - 2.45 12.65 12.14 12.55 13.32 0.02 11.78 4.72 4.55 4.12 3.82 2.27 3.07 3.36 3.43 3.70 3.61 3.32 2.18 2.74 2.84 3.01 3.38 3.09 3.31 63.96 62.77 63.84 61.91 36.63 54.65 209.28 207.62 217.23 210.56 191.20 203.04 17.47 17.57 17.43 17.44 17.42 17.93 18.89 19.15 13.18 13.22 13.70 15.96 6.85 6.47 5.71 5.57 5.39 6.20 2.00 2.00 0.08 - - - 17.61 17.35 18.86 20.29 19.00 19.23 62.82 62.54 55.26 56.52 55.51 59.32 272.10 270.16 272.49 267.08 246.71 262.36 -163- CITY OF APPLE VALLEY Operating Indicators by Function Last Ten Years Fiscal Year Function/Program 2012 2013 2014 2015 General government Elections 2 N/A 2 N/A Registered voters 35,354 N/A 32,370 N/A Number of voters casting votes 29,715 N/A 19,351 N/A Number of absentee ballots received 2,993 N/A 2,100 N/A Percentage of absentee ballots to total votes 10.1% N/A 10.9% N/A Voter participation(registered)(elections are held every other year) 84.05% N/A 59.78% N/A Public safety Police Crimes-Part I 1,187 1,124 1,098 1,207 Crimes-Part II 1,970 1,756 1,627 1,833 Total arrests 1,962 1,307 1,096 969 DWI arrests 145 160 152 120 Traffic citations issued 6,670 5,726 4,735 4,246 Total calls for service 39,223 35,215 34,497 35,510 Fire Calls for service 1,417 1,454 1,412 1,397 Medical 639 636 623 668 Fire 778 818 789 729 Fire call responses times under 5 minutes 42% 44% 43% 43% Fire call responses times 5-10 minutes 49% 46% 46% 48% Fire call responses times over 10 minutes 9% 10% 11% 9% Public works Building permits issued 1,398 1,005 1,893 1,785 Permits issued for new dwelling units 47 63 71 115 Commercial building permits issued 96 113 115 197 Plumbing permits issued 1,027 1,090 1,173 1,334 Heating permits issued 692 786 851 951 Building inspections 6,890 6,848 8,636 10,543 Streets maintained(lane miles) 410 410 416 416 Cul-de-sacs maintained 330 331 322 324 Snow/ice events 25 53 45 29 Signs replaced 700 411 657 451 Boulevard trees trimmed 2,137 1,990 1,175 1,250 Fleet division vehicle work orders 1,850 1,890 2,148 1,486 Diseased elm and oak trees mitigated 260 430 340 322 Lakes and ponds monitored with water quality samples 18 18 17 18 Sump catch basins cleaned 1,400 885 1,455 983 Sewage pumped(billion gallons) 1.2 1.3 1.1 1.2 Miles of sanitary sewer cleaned 75.0 77.0 79.0 54.0 Sanitary lift station inspections 1,716 1,716 1,716 1,716 Water produced(billion gallons) 2.4 2.4 2.1 2.0 Water samples taken 1,098 1,098 1,098 1,098 Fire hydrants maintained 2,410 2,444 2,454 2,466 Pressure stations inspected 13 13 13 13 Air relief manholes inspected 15 15 15 16 Hydrant flushing(minutes) 24,455 24,189 23,987 24,916 Water breaks repaired 10 16 11 16 Burial sites sold 70 59 57 69 Burials 43 45 34 50 N/A-Not Available Source: Various city departments -164- Table 17 2016 2017 2018 2019 2020 2021 2 N/A 2 N/A 3 N/A 35,836 N/A 35,544 N/A 38,989 N/A 29,853 N/A 27,170 N/A 33,904 N/A 8,692 N/A 7,759 N/A 22,381 N/A 29.1% N/A 28.6% N/A 66.0% N/A 83.30% N/A 76.44% N/A 86.96% N/A 1,232 1,237 1,039 1,130 1,004 2,515 1,936 1,993 1,939 1,594 1,460 1,059 1,234 1,206 1,198 1,152 521 521 87 176 224 216 71 84 5,441 4,471 4,831 4,482 2,081 3,157 39,548 40,079 40,864 41,752 34,524 36,389 1,622 1,787 2,074 2,148 2,094 2,307 812 1,097 1,363 1,388 1,441 1,572 810 690 711 760 653 735 38% 43% 44% 43% 42% 42% 51% 48% 49% 47% 51% 51% 11% 9% 7% 10% 7% 7% 1,883 1,902 1,750 2,207 2,054 2,490 140 167 65 27 5 3 98 184 99 102 82 183 1,560 1,620 1,572 1,453 1,304 1,479 1,076 1,170 1,043 966 833 932 10,702 11,794 12,406 7,825 6,741 8,229 418 418 418 423 418 419 325 325 325 325 325 325 29 32 34 30 39 30 354 402 425 412 409 195 939 1,565 1,063 1,566 2,036 1,681 2,138 1,507 1,122 2,640 955 877 326 444 289 368 194 178 18 18 18 9 9 9 1,106 1,282 873 1,181 1,378 1,113 1.1 1.1 1.1 1.1 1.1 1.2 62.0 47.0 38.0 47.2 50.9 43.8 1,716 1,716 1,716 1,716 1,716 1,716 2.0 2.0 2.0 1.9 2.1 2.1 1,098 1,098 1,098 1,098 1,098 1,098 2,484 2,489 2,494 2,556 2,565 2,574 13 13 13 15 15 15 16 16 16 12 12 12 26,687 24,688 25,005 18,431 18,787 12,115 8 10 8 10 5 11 75 108 62 85 156 168 46 58 58 67 67 71 -165- CITY OF APPLE VALLEY Capital Assets Statistics by Function/Program Last Ten Years Fiscal Year Function/Program 2012 2013 2014 2015 Public safety Police Stations 1 1 1 1 Marked squad units 23 23 24 24 Fire Stations 3 3 3 3 Fire engine trucks 5 5 5 5 Fire ladder trucks 2 2 2 2 Fire brush/rescue trucks 1 1 1 1 Public works City-owned lights 261 261 271 271 Dakota Electric Association-owned 2,494 2,718 2,942 3,167 Xcel owned lights 301 301 301 301 Streets(centerline miles) 172 175 177 177 Cul-de-sacs 329 329 329 324 Roundabouts 3 3 3 4 Trees(number of boulevard trees) 9,500 9,330 9,250 9,175 Parks Parks 50 50 50 50 Total park acreage 879 879 879 879 Trails—street side trails(miles) 65 65 65 65 Athletic complexes 5 5 5 5 Golf course 1 1 1 1 Community centers 2 2 2 2 Senior center 1 1 1 1 Pools/aquatic centers 2 2 2 2 Ice arenas 2 2 2 2 Water Number of connections 15,596 15,674 15,752 15,874 Miles of water mains and laterals 241 245 247 248 Wells 19 19 19 19 Water valves 3,751 3,774 3,812 3,836 Fire hydrants 2,410 2,438 2,454 2,466 Water reservoirs 5 5 5 5 Reservoir capacity(millions of gallons) 12.5 12.5 13 13 Sanitary sewer Number of connections 15,160 15,229 15,307 15,422 Miles of sanitary sewer mains and laterals 194 200 204 204 Sanitary lift stations 9 9 9 9 Sanitary manholes 5,384 5,466 5,514 5,538 Storm sewer Lift stations 12 12 12 12 Mile of storm sewers 164 165 167 170 Source: Various city departments -166- Table 18 2016 2017 2018 2019 2020 2021 1 1 1 1 1 1 24 25 25 22 22 22 3 3 3 3 3 3 5 5 5 4 4 4 2 2 2 2 2 2 1 1 1 1 1 1 302 308 310 315 315 315 3,303 3,112 3,115 3,224 3,244 3,252 343 343 343 343 370 370 179 180 180 183 184 184 325 325 325 325 325 325 4 4 4 4 4 4 9,100 8,800 8,400 8,329 8,429 8,029 50 50 51 51 51 51 879 879 888 888 888 888 75 78 78 79 80 80 5 5 5 5 5 5 1 1 1 1 1 1 2 2 2 2 2 2 1 1 1 1 1 1 2 2 2 2 2 2 2 2 2 2 2 2 16,024 16,226 16,342 16,409 16,431 16,466 250 266 287 287 269 250 20 20 20 20 20 20 3,872 3,886 3,917 5,103 4,352 4,546 2,484 2,489 2,494 2,556 2,565 2,574 5 5 5 5 5 5 13 13 13 13 13 13 15,563 15,764 15,877 15,935 15,938 15,983 204 212 223 223 215 199 9 9 9 9 9 9 5,587 5,596 5,603 5,700 5,723 5,744 12 12 12 12 12 12 173 196 196 216 190 191 -167- THIS PAGE INTENTIONALLY LEFT BLANK Management Report for City of Apple Valley,Minnesota December 31,2021 THIS PAGE INTENTIONALLY LEFT BLANK KR PRINCIPALS Thomas A.Karnowski,CPA Paul A.Radosevich,CPA William J.Lauer,CPA M ■ James H.Eichten,CPA CERTIFIED PUBLIC Aaron J.Nielsen,CPA ACCOUNTANTS Victoria L.Holinka,CPA/CMA Jaclyn M.Huegel,CPA Kalen T.Karnowski,CPA To the City Council and Management City of Apple Valley,Minnesota We have prepared this management report in conjunction with our audit of the City of Apple Valley, Minnesota's (the City) financial statements for the year ended December 31, 2021. We have organized this report into the following sections: • Audit Summary • Governmental Funds Overview • Enterprise Funds Overview • Government-Wide Financial Statements • Legislative Updates • Accounting and Auditing Updates We would be pleased to further discuss any of the information contained in this report or any other concerns that you would like us to address. We would also like to express our thanks for the courtesy and assistance extended to us during the course of our audit. The purpose of this report is solely to provide those charged with governance of the City, management, and those who have responsibility for oversight of the financial reporting process comments resulting from our audit process and information relevant to city finances in Minnesota. Accordingly, this report is not suitable for any other purpose. 1 , 11-r ` , , P. 4 - Minneapolis, Minnesota June 8,2022 Malloy, Montague, Karnowski, Radosevich & Co., P.A. 5353 Wayzata Boulevard • Suite 410 • Minneapolis, MN 55416 • Phone: 952-545-0424 • Fax: 952-545-0569 • www.mmkr.com THIS PAGE INTENTIONALLY LEFT BLANK AUDIT SUMMARY The following is a summary of our audit work, key conclusions, and other information that we consider important or that is required to be communicated to the City Council, administration, or those charged with governance of the City. OUR RESPONSIBILITY UNDER AUDITING STANDARDS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA AND GOVERNMENT AUDITING STANDARDS We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of and for the year ended December 31, 2021. Professional standards require that we provide you with information about our responsibilities under auditing standards generally accepted in the United States of America and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information to you verbally, in our audit engagement letter, and in a separate letter dated May 12, 2022. Professional standards also require that we communicate the following information related to our audit. PLANNED SCOPE AND TIMING OF THE AUDIT We performed the audit according to the planned scope and timing previously discussed and coordinated in order to obtain sufficient audit evidence and complete an effective audit. AUDIT OPINION AND FINDINGS Based on our audit of the City's financial statements for the year ended December 31,2021: • We have issued an unmodified opinion on the City's basic financial statements. • We reported no deficiencies in the City's internal control over financial reporting that we considered to be material weaknesses. • The results of our testing disclosed no instances of noncompliance required to be reported under Government Auditing Standards. • We reported one finding based on our testing of the City's compliance with Minnesota laws and regulations. 1. Minnesota Statutes § 471.425, Subd. 2 requires the City to pay each vendor obligation according to terms of each contract or within 35 days of receipt of the goods or services or the invoice for the goods or services provided. For 2 of 25 disbursements selected for testing,the City did not pay the obligation within the required time period. -1- SIGNIFICANT ACCOUNTING POLICIES 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 of the notes to basic financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the year ended December 31,2021. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus.All significant transactions have been recognized in the financial statements in the proper period. ACCOUNTING ESTIMATES AND MANAGEMENT JUDGMENTS Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were: • Depreciation — Management's estimates of depreciation expense are based on the estimated useful lives of the assets. • Other Post-Employment Benefits (OPEB) and Pension Liabilities — The City has recorded liabilities and activity for OPEB and pension benefits. These obligations are calculated using actuarial methodologies described in Governmental Accounting Standards Board Statement Nos. 68 and 75. These actuarial calculations include significant assumptions, including projected changes, healthcare insurance costs, investment returns, retirement ages, proportionate share, and employee turnover. • Compensated Absences—Management's estimates are based on current rates of pay and unused compensated absence balances. • Self-Insurance Reserves — Management's estimates of self-insurance reserves are based on the estimated liability for incurred,but not reported claims. • Land Held for Resale —Management's estimates of these assets are based on the lower of cost or acquisition value. We evaluated the key factors and assumptions used by management to develop these accounting estimates in determining that they are reasonable in relation to the basic financial statements taken as a whole. Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The disclosures included in the notes to the basic financial statements related to OPEB and pension benefits are particularly sensitive, due to the materiality of the liabilities, and the large and complex estimates involved in determining the disclosures. The financial statement disclosures are neutral,consistent, and clear. -2- DIFFICULTIES ENCOUNTERED IN PERFORMING THE AUDIT We encountered no significant difficulties in dealing with management in performing and completing our audit. CORRECTED AND UNCORRECTED MISSTATEMENTS Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. There were no misstatements detected as a result of audit procedures that were material, either individually or in the aggregate,to each opinion unit's financial statements taken as a whole. DISAGREEMENTS WITH MANAGEMENT For purposes of this report, a disagreement with management is a financial accounting, reporting, or auditing matter whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit. MANAGEMENT REPRESENTATIONS We have requested certain representations from management that are included in the management representation letter dated June 8,2022. MANAGEMENT CONSULTATIONS WITH OTHER INDEPENDENT ACCOUNTANTS In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge,there were no such consultations with other accountants. OTHER AUDIT FINDINGS OR ISSUES We generally discuss a variety of matters, including the application of accounting principles and auditing standards with management each year prior to retention as the City's auditors. However,these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. -3- OTHER MATTERS We applied certain limited procedures to the management's discussion and analysis (MD&A) and the pension and OPEB-related required supplementary information(RSI)that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on the supplemental information accompanying the financial statements, which are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. We were not engaged to report on the introductory section and statistical section, which accompany the financial statements,but are not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on it. -4- GOVERNMENTAL FUNDS OVERVIEW This section of the report provides you with an overview of the financial trends and activities of the City's governmental funds, which includes the General, special revenue, debt service, and capital project funds. These funds are used to account for the basic services the City provides to all of its citizens, which are financed primarily with property taxes. The governmental fund information in the City's financial statements focuses on budgetary compliance and the sufficiency of each governmental fund's current assets to finance its current liabilities. PROPERTY TAXES Minnesota cities rely heavily on local property tax levies to support their governmental fund activities. For the 2020 fiscal year, local ad valorem property tax levies provided 40.9 percent of the total governmental fund revenues for cities over 2,500 in population, and 36.5 percent for cities under 2,500 in population. Total property taxes levied by all Minnesota cities for taxes payable in 2021 increased 4.0 percent compared to the prior year,and 5.9 percent for taxes payable in 2022. The total tax capacity value of property in Minnesota cities increased about 6.3 percent for the 2021 levy year. The tax capacity values used for levying property taxes are based on the assessed market values for the previous fiscal year(e.g., tax capacity values for taxes levied in 2021 were based on assessed market values as of January 1, 2020), so the trend of change in these tax capacity values lags somewhat behind the housing market and economy in general. The City's taxable market value increased 7.5 percent for taxes payable in 2020 and 5.1 percent for taxes payable in 2021. The following graph shows the City's changes in taxable market value over the past 10 years: Taxable Market Value $7,000,000,000 $6,000,000,000 ■ ' $5,000,000,000 ■ ■ ■ I $4,000,000,000 $3,000,000,000 I MI ■ ■ ■ ■ ■ ■ I $2,000,000,000 ' •■ •■ •■ •■ •■ •■ •■ •■ •■ I $1,000,000,000 I . . . . . . . . . I iiiiiii 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 -5- Tax capacity is considered the actual base available for taxation. It is calculated by applying the state's property classification system to each property's market value. Each property classification, such as commercial or residential, has a different calculation and uses different rates. Consequently, a city's total tax capacity will change at a different rate than its total market value, as tax capacity is affected by the proportion of its tax base that is in each property classification from year-to-year, as well as legislative changes to tax rates. The City's tax capacity increased 6.9 percent and 5.3 percent for taxes payable in 2020 and 2021,respectively. The following graph shows the City's change in tax capacities over the past 10 years: Tax Capacity $7 5,000,000 $60,000,000 $45,000,000 $30,000,000 — $15,000,000 — 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 The following table presents the average tax rates applied to city residents for each of the last three levy years: Rates Expressed as a Percentage of Net Tax Capacity City of Apple Valley 2019 2020 2021 Average tax rate City 42.5 39.6 38.2 County 26.6 25.4 22.7 School 25.8 26.2 20.1 Special taxing 3.9 3.8 3.8 Total 98.8 95.0 84.8 The total average tax rate decreased from the prior year including decreases in the City, county, and school rates. -6- GOVERNMENTAL FUND BALANCES The following table summarizes the changes in the fund balances of the City's governmental funds during the year ended December 31, 2021,presented both by fund balance classification and by fund: Governmental Funds Change in Fund Balance Fund Balance as of December 31, 2020 2021 Change Fund balances of governmental funds Total by classification Nonspendable $ 93,991 $ 267,439 $ 173,448 Restricted 15,202,775 20,958,860 5,756,085 Committed 509,600 731,900 222,300 Assigned 33,110,641 34,161,614 1,050,973 Unassigned 14,961,340 16,619,459 1,658,119 Total governmental funds $ 63,878,347 $ 72,739,272 $ 8,860,925 Total by fund General $ 19,187,963 $ 19,886,420 $ 698,457 Closed Bond Issues 11,019,181 10,811,270 (207,911) Road Improvements (2,389,744) (1,510,390) 879,354 Construction Projects (765,534) (521,639) 243,895 Future Capital Projects 17,184,715 17,395,786 211,071 Nonmajor 19,641,766 26,677,825 7,036,059 Total governmental funds $ 63,878,347 $ 72,739,272 $ 8,860,925 In total, the fund balances of the City's governmental funds increased by $8,860,925 during the year ended December 31, 2021. The overall increase is mainly in restricted fund balances, the majority of which is restricted for future capital projects and relates to unspent bond proceeds of the Facilities Capital Improvement Bonds of 2021. The unassigned fund balance increase is mostly related to the increase in fund balance in the Road Improvements Capital Project Fund. -7- GOVERNMENTAL FUND REVENUES The following table presents the per capita revenue of the City's governmental funds for the past three years, along with state-wide averages. We have included the most recent comparative state-wide averages available from the Office of the State Auditor to provide a benchmark for interpreting the City's data. The amounts received from the typical major sources of governmental fund revenue will naturally vary between cities based on factors such as a city's stage of development, location, size and density of its population, property values, services it provides, and other attributes. It will also differ from year-to-year, due to the effect of inflation and changes in its operation. Also, certain data in these tables may be classified differently than how they appear in the City's financial statements in order to be more comparable to the state-wide information, particularly in separating capital expenditures from current expenditures. We have designed this section of our management report using per capita data in order to better identify unique or unusual trends and activities of the City. We intend for this type of comparative and trend information to complement, rather than duplicate, information in the MD&A. An inherent difficulty in presenting per capita information is the accuracy of the population count, which for most years is based on estimates. Governmental Funds Revenue per Capita With State-Wide Averages by Population Class State-Wide City of Apple Valley Year December 31,2019 December 31,2020 2019 2020 2021 Population 20,000-100,000 20,000-100,000 54,400 56,374 56,374 Property taxes $ 512 $ 537 $ 482 $ 485 $ 504 Tax increments 44 44 16 19 20 Franchise and other taxes 50 46 27 26 25 Special assessments 53 54 23 64 64 Licenses and permits 51 46 29 19 47 Intergovernmental revenues 201 273 149 160 37 Charges for services 115 91 52 38 52 Other 79 69 82 79 24 Total revenue $ 1,105 $ 1,160 $ 860 $ 890 $ 773 The City's governmental funds have generated less revenue per capita in total,than other Minnesota cities in its population class. As noted above, the City typically receives a lower level of intergovernmental revenue than the average city, causing the City to rely on property taxes and other forms of revenue to operate the governmental activities of the City. The City generated $43,565,195 of total revenue in its governmental funds in 2021, a decrease of $6,555,647 (13.1 percent) from the prior year. The City's per capita governmental funds revenue for 2021 was $773, a decrease of $117, or 13.1 percent, from the prior year. The largest decrease of $123 per capita, was in intergovernmental revenues, due to the Coronavirus Aid, Relief, and Economic Security (CARES) Act revenue received by the City in the prior year, as well less Municipal State Aid (MSA) funds received during the current year. The decrease of$55 per capita in other revenues was due to the decrease in investment earnings in the current year. -8- GOVERNMENTAL FUND EXPENDITURES The expenditures of governmental funds will also vary from state-wide averages and from year-to-year, based on the City's circumstances. Expenditures are classified into three types as follows: • Current — These are typically the general operating type expenditures occurring on an annual basis, and are primarily funded by general sources, such as taxes and intergovernmental revenues. • Capital Outlay and Construction—These expenditures do not occur on a consistent basis,more typically fluctuating significantly from year-to-year. Many of these expenditures are project-oriented, and are often funded by specific sources that have benefited from the expenditure, such as special assessment improvement projects. • Debt Service—Although the expenditures for debt service may be relatively consistent over the term of the respective debt, the funding source is the important factor. Some debt may be repaid through specific sources, such as special assessments or redevelopment funding,while other debt may be repaid with general property taxes. The City's expenditures per capita of its governmental funds for the past three years, together with comparative state-wide averages, are presented in the following table: Governmental Funds Expenditures per Capita With State-Wide Averages by Population Class State-Wide City of Apple Valley Year December 31,2019 December 31,2020 2019 2020 2021 Population 20,000-100,000 20,000-100,000 54,400 56,374 56,374 Current General government $ 107 $ 118 $ 127 $ 131 $ 128 Public safety 306 320 244 245 251 Street maintenance 119 112 92 86 95 Parks and recreation 106 95 108 79 110 All other 97 104 — — — Total current 735 749 571 541 584 Capital outlay and construction 355 331 234 237 158 Debt service Principal 88 91 22 22 18 Interest and fiscal 28 33 6 5 7 Total debt service 116 124 28 27 25 Total expenditures $ 1,206 $ 1,204 $ 833 $ 805 $ 767 As the above table reflects,the City's current expenditures per capita have also been below the state-wide average. Total expenditures in the City's governmental funds for 2021 were $43,258,557, a decrease of$2,183,901 (4.8 percent). The City's per capita governmental funds total expenditures decreased$38 per capita. This decrease was mainly in capital outlay and construction of$79, mainly due to expenditures in the Road Improvement Fund decreasing by $3,065,331. This decrease was partially offset by the increase in parks and recreation of$31 per capita, due to many parks and recreation programs were cancelled in the prior year, along with the Redwood Community Pool and the Apple Valley Family Aquatic Center being open for all of fiscal 2021. -9- GENERAL FUND The City's General Fund accounts for the financial activity of the basic services provided to the community. The primary services included within this fund are the administration of the municipal operation,police and fire protection,building inspection, streets and highway maintenance, and parks and recreation. The graph below illustrates the change in the General Fund financial position over the last five years. We have also included a line representing annual expenditures to reflect the change in the size of the General Fund operation over the same period. General Fund Financial Position Year Ended December 31, $3 5,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 — $10,000,000 — $5,000,000 — 2017 2018 2019 2020 2021 o Fund Balance $17,336,413 $17,640,331 $18,046,107 $19,187,963 $19,886,420 _ Cash Balance $15,908,162 $16,206,366 $17,098,321 $18,017,356 $18,794,098 Expenditures $27,274,374 $28,699,846 $29,553,363 $28,959,733 $31,010,828 The City's General Fund cash and investments balance at December 31, 2021 was $18,794,098, an increase of$776,742 from the prior year. Total fund balance at December 31, 2021 was $19,886,420, an increase of$698,457 from the prior year. As the graph illustrates,the City has generally been able to maintain healthy cash and fund balance levels as the volume of financial activity has grown. This is an important factor because a government, like any organization, requires a certain amount of equity to operate. A healthy financial position allows the City to avoid volatility in tax rates; helps minimize the impact of state funding changes; allows for the adequate and consistent funding of services, repairs, and unexpected costs; and is a factor in determining the City's bond rating and resulting interest costs. Maintaining an adequate fund balance has become increasingly important given the fluctuations in state funding for cities in recent years. A trend that is typical to Minnesota local governments, especially the General Fund of cities, is the unusual cash flow experienced throughout the year. The City's General Fund cash disbursements are made fairly evenly during the year, other than the impact of seasonal services, such as snowplowing, street maintenance, and park activities. Cash receipts of the General Fund are quite a different story. Taxes comprise about 78.4 percent of the fund's total annual revenue. Approximately half of these revenues are received by the City in July and the rest in December. Consequently, the City needs to have adequate cash reserves to finance its everyday operations between these payments. The City Council has formally adopted a fund balance policy that states the City will strive to maintain a minimum unassigned General Fund balance of 50.0 percent of the subsequent year's budgeted expenditures. At December 31, 2021, the unassigned fund balance of the General Fund was 55.4 percent of the subsequent year's budgeted expenditures. -10- The following graph reflects the City's General Fund revenue sources for 2021 compared to budget: General Fund Revenue Budget to Actual Taxes Licenses and Permits i Intergovernmental n Charges for Services Other ni j o00 000 000 000 000 000 000 000 e o00 000 e e o00 �e S� Ss, S�, sa1o" sa1k," " s�,,��0 sa1�" ser ' ," sell" s�r s��(7" " • Budget 0 Actual Total General Fund revenues for 2021 were $366,023 (1.0 percent) over the final budget. Licenses and permits were over budget by$1,329,406,mainly larger permits being issued caused by increased building activity. This was offset by charges for services being under budget by$401,601, due fewer engineer fees and recreational services being lower than anticipated,due to the continued recovery from the pandemic. The following graph presents the City's General Fund revenues by source for the last five years: General Fund Revenue by Source Year Ended December 31, $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $— Taxes Intergovernmental Other •2017 $23,940,494 $831,908 $7,427,411 •2018 $24,956,157 $881,315 $6,792,768 O 2019 $25,422,357 $970,415 $6,209,559 •2020 $26,551,478 $5,037,676 $4,806,847 ■2021 $27,641,204 $1,006,547 $6,600,783 Total General Fund revenues for 2021 were $35,248,534, a decrease of$1,147,467 (3.2 percent) from the previous year. Taxes increased $1,089,726, due to an overall increase in the general tax levy. Other revenues increased by $1,793,936, due to the aforementioned larger permits being issued during the year. These increases were offset by intergovernmental revenue decreases of$4,031,129, due to CARES Act revenue received from the federal government in the prior year. -11- The following graph reflects the City's General Fund expenditures compared to budget for 2021: General Fund Expenditures Budget to Actual General Government Public Safety 111111111� Public Works i I I I I I Parks and Recreation I I I I I o oo° oo° oo° oo° oo° oo° oo° oo° oo� oo� ocP ocP oo� oo�, 6o' 6o' 6o' 6o, 6o'a�, off, off, off, off, off, oc ' off, off, 6o' s1, `1,, sni sal, , D" • Budget 0 Actual Total General Fund expenditures for 2021 were $31,010,828, which was $1,340,383 (4.1 percent) less than budget. This variance was spread across all functions. General government, public safety, public works, and parks and recreation expenditures were under budget $360,850, $128,102, $655,338, and $196,093,respectively,mostly due to position vacancies and conservative budgeting. The following graph presents the City's General Fund expenditures by function for the last five years: General Fund Expenditures by Function Year Ended December 31, $16,000,000 $14,000,000 $12,000,000 $10,000,000 — $8,000,000 — $6,000,000 $ ,000,000 $2,000,000 General Parks and Government Public Safety Public Works Recreation •2017 $5,148,448 $12,419,830 $4,041,044 $5,665,052 •2018 $5,533,975 $13,145,792 $4,503,246 $5,516,833 02019 $5,606,704 $13,249,989 $5,023,366 $5,673,304 •2020 $5,905,485 $13,822,867 $4,826,893 $4,404,488 •2021 $5,945,008 $14,142,295 $5,140,348 $5,783,177 General Fund expenditures increased by $2,051,095, or 7.1 percent, from the prior year. Parks and recreation expenditures increased $1,378,689, mostly due to more services being available, compared to prior year, due to the pandemic. Public works expenditures increased$313,455,mainly due to an increase in wages for additional hours worked, and higher snow and ice clearing costs. Public safety expenditures increased $319,428, mainly due to an increase in Police/Fire Public Employees Retirement Association rates, additional overtime, and cost-of-living adjustments in the current year. -12- ENTERPRISE FUNDS OVERVIEW The City maintains several enterprise funds to account for services the City provides that are financed primarily through fees charged to those utilizing the service. This section of the report provides you with an overview of the financial trends and activities of the City's enterprise funds, which include the Municipal Liquor, Municipal Golf Course, Sports Arena, Water and Sewer, Storm Drainage, Street Light Utility, and Cemetery Funds. ENTERPRISE FUNDS FINANCIAL POSITION The following table summarizes the changes in the financial position of the City's enterprise funds during the year ended December 31, 2021,presented both by classification and by fund: Enterprise Funds Change in Financial Position Net Position as of December 31, 2020 2021 Change Net position of enterprise funds Total by classification Net investment in capital assets $ 108,787,122 $ 110,408,545 $ 1,621,423 Unrestricted 12,401,609 15,436,852 3,035,243 Total enterprise funds $ 121,188,731 $ 125,845,397 $ 4,656,666 Total by fund Municipal Liquor $ 7,336,096 $ 6,885,408 $ (450,688) Municipal Golf Course (213,846) 5,190 219,036 Sports Arena 2,113,479 1,955,830 (157,649) Water and Sewer 75,066,348 78,563,866 3,497,518 Storm Drainage 34,144,336 35,125,395 981,059 Street Light Utility 354,091 420,448 66,357 Cemetery 2,388,227 2,889,260 501,033 Total enterprise funds $ 121,188,731 $ 125,845,397 $ 4,656,666 In total, the net position in the City's enterprise funds increased by $4,656,666 during the year ended December 31, 2021. The increase in net investment in capital assets, reflects the continued investment in utility infrastructure and other capital assets. The increase in unrestricted net position is mainly the result of positive operating results in the Water and Sewer Fund. -13- MUNICIPAL LIQUOR FUND The following graph presents five years of operating results for the Municipal Liquor Fund: Municipal Liquor Fund Year Ended December 31, $12,000,000 $11,000,000 $10,000,000 $9,000,00011 $8,000,000$7,000,000$6,000,000 $5,000,000 $4,000,000 — $3,000,000 — $2,000,000 — $1,000,0 2017 2018 2019 2020 2021 =Sales $9,183,272 $9,445,281 $9,886,580 $10,878,589 $11,128,773 Cost of Sales $6,473,275 $6,568,030 $6,935,517 $7,726,224 $7,993,503 Operating Expenses(Excluding $1,609,959 $1,624,533 $1,550,651 $1,656,776 $1,736,162 Depreciation) —Operating Income(Excluding $1,100,038 $1,252,718 $1,400,412 $1,495,589 $1,399,108 Depreciation) The Municipal Liquor Fund ended 2021 with a net position of$6,885,408, a decrease of$450,688 from the prior year. Of this net position, $3,228,805 represents the investment in liquor capital assets, and $3,656,603 is in unrestricted net position. Liquor sales for 2021 were $11,128,773, at $250,184 (2.3 percent) higher than the prior year. The Municipal Liquor Fund generated operating income (excluding depreciation) of$1,399,108 in 2021, or 12.6 percent of gross sales,which is a decrease from the 13.7 percent reported in fiscal 2020. The Municipal Liquor Fund gross profit margin was 28.2 in fiscal 2021, slightly less than 29.0 in fiscal 2020. -14- MUNICIPAL GOLF COURSE FUND The following graph presents five years of operating results for the Municipal Golf Course Fund: Municipal Golf Course Fund Year Ended December 31, $1,600,000 $1,400,000 $1,200,000 $1,000,000 — $800,000 — $600,000 — $400,000 — $200,000 — — S— $(200,000) $(400,000) 2017 2018 2019 2020 2021 =Operating Revenue $1,173,102 $862,834 $898,126 $1,136,944 $1,579,236 Operating Expenses (Excluding Depreciation) $1,206,920 $950,456 $908,222 $868,316 $1,133,313 Cost of Goods Sold $188,557 $75,112 $75,369 $79,929 $163,664 Depreciation $183,693 $192,783 $211,793 $213,566 $188,963 —Operating Income(Loss) $(222,375) $(162,734) $(85,465) $188,699 $282,259 (Excluding Depreciation) The Municipal Golf Course Fund ended 2021 with a net position of $5,190, an increase of $219,036 from the prior year. Of this net position, $3,938,371 represents the investment in golf course land and capital assets,leaving a deficit of($3,933,181)in unrestricted net position. Municipal Golf Course Fund operating revenues for 2021 were $1,579,236, which is $442,292 more than the prior year, resulting from increased revenues from more rounds of golf being played during 2021. Operating expenses (excluding depreciation) for 2021 were $1,133,313, an increase of$264,997 from the prior year,mainly in personal costs. On an annual basis, this fund has had to borrow from other funds to fund cash flow and capital needs. This interfund borrowing totaled $3,559,202 at December 31, 2021. Interfund borrowing for cash flow needs totals $1,836,822 at December 31, 2021. The remainder at$1,722,380, is for capital needs and is to be repaid over multiple years. -15- SPORTS ARENA FUND The following graph presents five years of operating results for the Sports Arena Fund: Sports Arena Fund Year Ended December 31, $800,000 $700,000 $600,000 — $500,000 $400,000 — $300,000 — $200,000 — $100,000 $— $(100,000) $(200,000) 2017 2018 2019 2020 2021 =Sales and User Fees $732,919 $789,516 $745,910 $529,325 $642,781 Operating Expenses $659,107 $646,586 $604,611 $647,496 $644,194 (Excluding Depreciation) Nonoperating Revenue $127,945 $123,698 $125,359 $100,738 $156,243 (Expense) —Operating Income(Loss) $56,342 $131,187 $141,299 $(118,171) $(1,413) (Excluding Depreciation) The Sports Arena Fund ended 2021 with a net position of$1,955,830, a decrease of$157,649 from the prior year. Of the net position balance, $3,125,900 represents the investment in sports arena capital assets, leaving a deficit at($1,170,070)of unrestricted net position. Sports Arena Fund operating revenues for 2021 were $642,781, an increase of$113,456 (21.4 percent) from the prior year, mainly related to being fully operational in the current year. Operating expenses, including cost of goods sold and excluding depreciation for 2021, was $644,194, a decrease of$3,302 from the prior year.Nonoperating revenue includes an annual property tax levy of$121,000. During 2021, this fund had to borrow from other funds to fund capital needs. This interfund borrowing totaled$1,250,794 at December 31, 2021. -16- WATER AND SEWER FUND The following graph presents five years of operating results for the Water and Sewer Fund: Water and Sewer Fund Year Ended December 31, $14,000,000 $12,000,000 $10,000,000 $8,000,000 ]FriFv__L[-i- $4,000,000 $6,000,000 $2,000,000 2017 2018 2019 2020 2021 =Operating Revenue $9,910,773 $10,352,835 $10,577,669 $11,402,252 $12,795,642 Operating Expenses(Excluding $7 016,546 $6,682,832 $7,075,065 $7,137,600 $7,071,089 Depreciation) Depreciation $2,768,547 $2,357,710 $2,426,053 $2,647,713 $2,787,957 Operating Income(Excluding $2,894,227 $3,670,003 $3,502,604 $4,264,652 $5,724,553 Depreciation) The Water and Sewer Fund ended 2021 with a net position of$78,563,866, an increase of$3,497,518 from the prior year. Of this net position, $64,482,546 represents the investment in water and sewer distribution system capital assets, leaving$14,081,320 of unrestricted net position. Water and Sewer Fund operating revenue was $12,795,642 for 2021, an increase of $1,393,390 (12.2 percent) from the prior year, due to an increase in rates and connections. Operating expenses (excluding depreciation)of$7,071,089,were$66,511 (0.9 percent)lower than last year. -17- STORM DRAINAGE FUND The following graph presents five years of operating results for the Storm Drainage Fund: Storm Drainage Fund Year Ended December 31, $2,600,000 — $2,400,000 — $2,200,000 _ $2,000,000 _ $1,800,000 $1,600,000 — $1,400,000 $1,200,000 — $1,000,000 —iiii $800,000 — $600,000 — $400,000 — $200,000 — 2017 2018 2019 2020 2021 =Operating Revenue $1,769,842 $1,901,319 $2,113,725 $2,346,263 $2,584,937 Operating Expenses $1,121,262 $974,319 $1,114,326 $1,017,614 $982,447 (Excluding Depreciation) Depreciation $995,490 $1,024,022 $1,066,399 $1,148,799 $1,156,846 — Operating Income $648,580 $927,000 $999,399 $1,328,649 $1,602,490 (Excluding Depreciation) The Storm Drainage Fund ended 2021 with a net position of$35,125,395, an increase of$981,059 from the prior year. Of this, $33,169,766 represents the investment in storm drainage capital assets and $1,955,629 of unrestricted net position. Storm Drainage Fund operating revenues for 2021 were $2,584,937, which was an increase of$238,674 (10.2 percent) from the prior year, due to increased rates. Operating expenses (excluding depreciation) for 2021 were $982,447, which was $35,167 (3.5 percent) lower than the prior year. -18- STREET LIGHT UTILITY FUND The following graph presents five years of operating results for the Street Light Utility Fund: Street Light Utility Fund Year Ended December 31, $600,000 — $500,000 $400,000 $300,000 $200,000 $100,000 $— _ - I I IM 2017 2018 2019 2020 2021 =Operating Revenue $507,360 $522,977 $555,175 $574,731 $590,897 Operating Expenses $483,752 $485,356 $543,694 $550,641 $522,752 Operating Income(Loss) $23,608 $37,621 $11,481 $24,090 $68,145 The Street Light Utility Fund ended 2021 with a net position of$420,448, an increase of$66,357 from the prior year,which is entirely in unrestricted net position. Street Light Utility Fund operating revenues for 2021 were $590,897, an increase of$16,166 from the prior year, due to a rate increase. Operating expenses for 2021 were $522,752, a decrease of$27,889 from the previous year, mainly in contracted services. -19- CEMETERY FUND The following graph presents five years of operating results for the Cemetery Fund: Cemetery Fund Year Ended December 31, $400,000 $380,000 - $360,000 $340,000 - $320,000 $300,000 $280,000 $260,000 $240,000 $220,000 $200,000 $180,000 - $160,000 - $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 2017 2018 2019 2020 2021 =Operating Revenue $187,334 $150,393 $209,228 $342,102 $382,162 Operating Expenses $108,158 $68,302 $102,889 $104,411 $113,825 (Excluding Depreciation) Operating Income $79,176 $82,091 $106,339 $237,691 $268,337 (Excluding Depreciation) The Cemetery Fund ended 2021 with a net position of$2,889,260, an increase of$501,033 from the prior year. Of the net position balance, $2,463,157 represents investments in cemetery capital assets, leaving $426,103 of unrestricted net position. Cemetery Fund operating revenues for 2021 were $382,162, an increase of$40,060 from the prior year, due to the increase in lot sales in the current year. Operating expenses (excluding depreciation) for 2021 were $113,825, an increase of$9,414 from the prior year. -20- GOVERNMENT-WIDE FINANCIAL STATEMENTS In addition to fund-based information, the current reporting model for governmental entities also requires the inclusion of two government-wide financial statements designed to present a clear picture of the City as a single, unified entity. These government-wide financial statements provide information on the total cost of delivering services, including capital assets and long-term liabilities. STATEMENT OF NET POSITION The Statement of Net Position essentially tells you what the City owns and owes at a given point in time, the last day of the fiscal year. Theoretically, net position represents the resources the City has leftover to use for providing services after its debts are settled. However,those resources are not always in spendable form, or there may be restrictions on how some of those resources can be used. Therefore, net position is divided into three components: • Net Investment in Capital Assets—The portion of net position reflecting equity in capital assets (i.e., capital assets minus related debt). • Restricted Net Position — The portion of net position equal to resources whose use is legally restricted,minus any noncapital-related liabilities payable from those same resources. • Unrestricted Net Position — The residual balance of net position after the elimination of net investment in capital assets and restricted net position. The following table presents the components of the City's net position as of December 31, 2021 and 2020, for governmental activities and business-type activities: As of December 31, 2020 2021 Change Net position Governmental activities Net investment in capital assets $ 100,646,284 $ 103,338,673 $ 2,692,389 Restricted 17,391,864 17,816,684 424,820 Unrestricted 34,627,105 41,760,863 7,133,758 Total governmental activities 152,665,253 162,916,220 10,250,967 Business-type activities Net investment in capital assets 108,787,122 110,408,545 1,621,423 Unrestricted 12,112,202 15,124,841 3,012,639 Total business-type activities 120,899,324 125,533,386 4,634,062 Total net position $ 273,564,577 $ 288,449,606 $ 14,885,029 The City's total net position at December 31, 2021 was $14,885,029 greater than the previous year-end. Net position in the governmental activities increased$10,250,967, mainly the result of positive operating results and improvements in the net pension obligations reported by the City in the current year. Business-type activities net position increased$4,634,062, for reasons discussed earlier in this report. -21- STATEMENT OF ACTIVITIES The Statement of Activities tracks the City's yearly revenues and expenses, as well as any other transactions that increase or reduce total net position. These amounts represent the full cost of providing services. The Statement of Activities provides a more comprehensive measure than just the amount of cash that changed hands, as reflected in the fund-based financial statements. This statement includes the cost of supplies used, depreciation of long-lived capital assets, and other accrual-based expenses. The following table presents the change in the net position of the City for the years ended December 31, 2021 and 2020: Change in Net Position 2020 2021 Net(expense)revenue Governmental activities General government $ (5,106,502) $ (5,237,111) Public safety (12,363,153) (10,677,146) Public works (679,056) (1,167,352) Parks and recreation (5,545,499) (5,610,000) Interest and fiscal charges (240,927) (329,266) Business-type activities Municipal liquor 1,321,510 1,243,270 Municipal golf course (62,129) 78,870 Sports arena (438,589) (315,171) Water and sewer 1,918,897 4,255,314 Storm drainage 1,542,444 729,948 Cemetery 183,911 504,244 Street light utility 24,090 68,145 Total net(expense)revenue (19,445,003) (16,456,255) General revenues Property taxes 28,533,514 29,705,921 Other taxes 142,737 138,386 Franchise taxes 1,312,562 1,282,491 Grants and contributions not restricted to specific programs 4,238,261 109,083 Other general revenues 825 213,783 Investment earnings(net of market value adjustment) 2,996,538 (510,068) Gain on sale of assets 115,788 401,688 Total general revenues 37,340,225 31,341,284 Change in net position $ 17,895,222 $ 14,885,029 One of the goals of this statement is to provide a side-by-side comparison to illustrate the difference in the way the City's governmental and business-type operations are financed. The table clearly illustrates the dependence of the City's governmental operations on general revenues, such as property taxes and unrestricted grants. It also shows that, for the most part, the City's business-type activities are generating sufficient program revenues (service charges and program-specific grants) to cover expenses. This is critical given the current downward pressures on the general revenue sources. -22- LEGISLATIVE UPDATES As the first year of the fiscal biennium,the primary focus of the 2021 Minnesota legislative session would typically have been the development of the state's fiscal year (FY) 2022-2023 biennial budget. Positive news on the state's budget forecast entering the session,with projections for the end of the FY 2020-2021 biennium improving from a $2.4 billion shortfall predicted in a May 2020 special pandemic budget projection to a $940.0 million surplus predicted in the February 2021 budget and economic forecast, was expected to ease the budget process and relieve the pressure to make budget cuts during an already uncertain time. However, given the significant events of the preceding year, including the COVID-19 pandemic and death of George Floyd, the focus of the regular session shifted to legislation responding to the pressing issues that resulted from those events. The business of setting a biennial budget was ultimately not addressed until a June special session that ended in the early morning hours of July 1st. The following is a brief summary of legislative changes from the 2021 session or previous legislative sessions potentially impacting Minnesota cities. American Rescue Plan (ARP) Act — The federal ARP Act, signed into law in March 2021, provided federal economic recovery funding for federal, state, and local government responses to the COVID-19 pandemic. Minnesota local governments received approximately$2.1 billion in funding under the ARP Act, including $644.0 million awarded to 21 large cities (over 50,000 population) and $377.0 million awarded to cities and towns with a population below 50,000, with half distributed in FY 2021 and half in FY 2022. Local governments can use ARP Act funding in four broad categories: responding to public health and economic impacts; providing premium pay to essential workers; providing general government services to the extent of revenue loss; or investments in water, sewer,and broadband infrastructure. Potential State Aid Enhancements — The 2021 Legislature increased state general fund base spending by approximately $1.3 billion. Included are funding increases for several programs potentially of benefit to Minnesota cities, including: • A one-time appropriation of$5.5 million for supplemental aid to cities for FY 2022, to offset losses of local government aid (LGA) for 96 cities under the current formula. It is expected the Legislature will review and consider updating the LGA formula during the 2022 session. • Annual appropriations of$1.8 million for the Greater Minnesota Business Development Public Infrastructure Grant Program, intended to bolster local economic growth by providing grant assistance to cities for public infrastructure needed to create and retain jobs. • Annual appropriations of $2.5 million for local community childcare grants, intended to assist local communities to increase the number of childcare providers to support economic development. • Allocating a total of $70.0 million from the state's ARP Act funds over the biennium ($35.0 million per year)to fund the Border-to-Border Broadband Grant Program,which provides grants to local governments for enhancing broadband availability. • Annual allocations of $4.5 million for reimbursements to local governments for firefighter training and education costs. • Annual allocations of $2.9 million for reimbursement to local governments for peace officer training costs. • A one-time appropriation of$18.0 million for FY 2022 to the small cities assistance account to provide additional road repair funding for cities under 5,000 population. Truth-in-Taxation Changes — Effective for property taxes payable in 2023 and thereafter, county auditors will be required to prepare a new statement for inclusion in its parcel-specific truth-in-taxation notices that contains summary budget information for the county, cities, and school districts for which they spread and collect tax levies. Cities with a population greater than 500 will be required to compile and provide current and proposed summary budget information to the county auditor, based on the summary budget information cities are required to submit each year to the Minnesota state auditor. -23- Tax Base Change for Low-Income Rental Property — Effective for assessment years 2022 and 2023, the first-tier limit for class 4d low-income rental property is reduced from $174,000 to $100,000, with class rates remaining at 0.75 percent on the first$100,000 and 0.25 percent on the remaining balance. The tier limit will once again be adjusted annually after assessment year 2023. Local Sales Tax Projects Defined—Minnesota cities are authorized to include up to five capital projects in proposals for local sales taxes. The definition of a capital project for this purpose was updated to include: a single building or structure, including associated infrastructure; improvements within a single park or recreation area, or; a contiguous trail. Tax Increment Financing (TIF) Flexibility — The Legislature enacted several measures that provide additional flexibility for TIF spending,including: • Allowing unobligated TIF to be used to provide loans, interest rate subsidies, or other assistance to private developers for the construction or substantial rehabilitation of buildings and ancillary facilities, if doing so will create jobs. Transfer authority expires on December 31, 2022, and all transferred increment must be spent by December 31,2025, or returned to the TIF district. • Allowing TIF districts that have elected to increase pooling by 10 percent to use the increment for owner-occupied housing that meets the requirements of a housing TIF district, in addition to current low-income rental housing. • Providing three-year extensions of the five-year and six-year rules for redevelopment districts created after December 31,2017,but before June 30,2020,thereby extending their duration. • Creating a three-city pilot program, giving temporary authority to transfer unobligated housing TIF district increment to the cities affordable housing trust funds. Sales and Use Tax Refund Process—Effective for purchases made after June 30, 2021, cities and other local governments are allowed to utilize a streamlined process to secure a sales tax refund on construction materials purchased by a contractor on behalf of the city for construction, remodeling, expansion, or improvement of public safety facilities owned by local governments, such as police and fire stations. The process also applies to materials used in related facilities, such as access roads, lighting, sidewalks, and utility components. Under the process, local governments would continue to initially pay sales tax on these materials, but would then be allowed to file for a refund of the sales tax paid. Contractors would be required to provide the local government with the information necessary to file for the refund. Fire Protection Special Taxing District Authority — Effective for property tax levies payable in 2023 and thereafter, the current law giving emergency medical districts taxing authority is expanded to include fire protection districts. Two or more local units of government are now permitted to establish a special taxing district to provide fire protection, emergency medical services, or both. The special taxing district will have authority to levy property taxes to finance district operations, spread either across the entire district at a set rate, or allocated to each participating jurisdiction based on factors, such as population or service calls. Districts will also have authority to issue debt related to the function of the district. The property tax and debt issuance authority also apply to existing districts established prior to June 30,2021. Open Meeting Law—The Legislature made several pandemic-related changes to the Open Meeting Law, including removing the statutory cap of three times per year for elected officials to utilize a medical exception for attending meetings remotely between January 1, 2021, and July 1, 2021, and removing the requirement for elected officials participating in public meetings remotely, due to military service or medical exceptions, to disclose their remote locations. The law changes also updated the definition of "interactive technology"to replace"interactive television"throughout the text of the Open Meeting Laws, and added requirements for public bodies meeting remotely to enable remote participation by the public free of charge and enable public comment from remote locations,when practical. -24- ACCOUNTING AND AUDITING UPDATES The following is a summary of Governmental Accounting Standards Board (GASB) standards expected to be implemented in the next few years. Due to the COVID-19 pandemic, the GASB has delayed the original implementation dates of these and other standards as described below. GASB Statement No.87,Leases A lease is a contract that transfers control of the right to use another entity's nonfinancial asset as specified in the contract for a period of time in an exchange or exchange-like transaction. Examples of nonfinancial assets include buildings, land, vehicles, and equipment. Any contract that meets this definition should be accounted for under the leases guidance, unless specifically excluded in this statement. Governments enter into leases for many types of assets. Under the previous guidance, leases were classified as either capital or operating depending on whether the lease met any of the four tests. In many cases, the previous guidance resulted in reporting lease transactions differently than similar nonlease financing transactions. The goal of this statement is to better meet the information needs of users by improving accounting and financial reporting for leases by governments. It establishes a single model for lease accounting based on the principle that leases are financings of the right to use an underlying asset. This statement increases the usefulness of 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. 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. To reduce the cost of implementation, this statement includes an exception for short-term leases, defined as a lease that, at the commencement of the lease term, has a maximum possible term under the lease contract of 12 months (or less), including any options to extend, regardless of their probability of being exercised. Lessees and lessors should recognize short-term lease payments as outflows of resources or inflows of resources, respectively, based on the payment provisions of the lease contract. The requirements of this statement are effective for reporting periods beginning after June 15,2021. -25- GASB Statement No.91, Conduit Debt Obligations 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. A conduit debt obligation is defined as a debt instrument having all of the following characteristics: • There are at least three parties involved: (1) an issuer, (2) a third party obligor, and (3) a debt holder or a debt trustee. • The issuer and the third party obligor are not within the same financial reporting entity. • The debt obligation is not a parity bond of the issuer, nor is it cross-collateralized with other debt of the issuer. • The third party obligor or its agent, not the issuer, ultimately receives the proceeds from the debt issuance. • The third party obligor, not the issuer, is primarily obligated for the payment of all amounts associated with the debt obligation(debt service payments). 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. 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. The requirements of this statement are effective for reporting periods beginning after December 15, 2021. Earlier application is encouraged. -26- GASB Statement No. 92, Omnibus 2020 The objectives of this statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing practice issues that have been identified during implementation and application of certain GASB Statements. This statement addresses a variety of topics and includes specific provisions about the following: • The effective date of Statement No. 87, Leases, and Implementation Guide No. 2019-3, Leases, for interim financial reports. • Reporting of intra-entity transfers of assets between a primary government employer and a component unit defined benefit pension plan or defined benefit other post-employment benefit (OPEB)plan. • The applicability of Statements No. 73, Accounting and Financial Reporting for Pensions and Related Assets That Are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68, as amended, and No. 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, as amended, to reporting assets accumulated for post-employment benefits. • The applicability of certain requirements of Statement No. 84, Fiduciary Activities, to post-employment benefit arrangements. • Measurement of liabilities (and assets, if any) related to asset retirement obligations in a government acquisition. • Reporting by public entity risk pools for amounts that are recoverable from reinsurers or excess insurers. • Reference to nonrecurring fair value measurements of assets or liabilities in authoritative literature. • Terminology used to refer to derivative instruments. The requirements of this statement are effective for fiscal years beginning after June 15, 2021. Earlier application is encouraged. GASB Statement No.96,Subscription-Based Information Technology Arrangements This statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments). This statement (1) defines a SBITA; (2) establishes that a SBITA results in a right-to-use subscription asset—an intangible asset—and a corresponding subscription liability; (3) provides the capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA; and (4) requires note disclosures regarding a SBITA. To the extent relevant, the standards for SBITAs are based on the standards established in Statement No. 87,Leases, as amended. An SBITA is defined as a contract that conveys control of the right to use another party's (an SBITA vendor's) information technology (IT) software, alone or in combination with tangible capital assets (the underlying IT assets), as specified in the contract for a period of time in an exchange or exchange-like transaction. Under this statement, a government generally should recognize a right-to-use subscription asset—an intangible asset—and a corresponding subscription liability. This statement provides an exception for short-term SBITAs with a maximum possible term under the SBITA contract of 12 months, including any options to extend, regardless of their probability of being exercised. Subscription payments for short-term SBITAs should be recognized as outflows of resources. This statement requires a government to disclose descriptive information about its SBITAs other than short-term SBITAs, such as the amount of the subscription asset, accumulated amortization, other payments not included in the measurement of a subscription liability, principal and interest requirements for the subscription liability, and other essential information. The requirements of this statement are effective for fiscal years beginning after June 15, 2022, and all reporting periods thereafter. -27- GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans—an Amendment of GASB Statement No. 14 and No. 84, and a Supersession of GASB Statement No. 32 The primary objectives of this statement are to (1) increase consistency and comparability related to the reporting of fiduciary component units in circumstances in which a potential component unit does not have a governing board and the primary government performs the duties that a governing board typically would perform; (2) mitigate costs associated with the reporting of certain defined contribution pension plans, defined contribution OPEB plans, and employee benefit plans other than pension plans or OPEB plans (other employee benefit plans) as fiduciary component units in fiduciary fund financial statements; and (3) enhance the relevance, consistency, and comparability of the accounting and financial reporting for Internal Revenue Code Section 457 deferred compensation plans (Section 457 plans) that meet the definition of a pension plan and for benefits provided through those plans. The requirements of this statement that (1) exempt primary governments that perform the duties that a government board typically performs from treating the absence of a governing board the same as the appointment of a voting majority of a governing board in determining whether they are financially accountable for defined contribution pension plans, defined contribution OPEB plans, or other employee benefit plans, and (2) limit the applicability of the financial burden criterion in paragraph 7 of Statement 84 to defined benefit pension plans and defined benefit OPEB plans that are administered through trusts that meet the criteria in paragraph 3 of Statement 67 or paragraph 3 of Statement 74, respectively,are effective immediately. The requirements of this statement that are related to the accounting and financial reporting for Section 457 plans are effective for fiscal years beginning after June 15,2021. For purposes of determining whether a primary government is financially accountable for a potential component unit,the requirements of this statement that provide that for all other arrangements, the absence of a governing board be treated the same as the appointment of a voting majority of a governing board if the primary government performs the duties that a governing board typically would perform, are effective for reporting periods beginning after June 15, 2021. Earlier application of those requirements is encouraged and permitted by requirement as specified within this statement. GASB Statement No.98, The Annual Comprehensive Financial Report This statement establishes the term annual comprehensive financial report and its acronym ACFR. That new term and acronym replace instances of comprehensive annual financial report and its acronym in generally accepted accounting principles for state and local governments. This statement was developed in response to concerns raised by stakeholders that the common pronunciation of the acronym for comprehensive annual financial report sounds like a profoundly objectionable racial slur. This statement's introduction of the new term is founded on a commitment to promoting inclusiveness. The requirements of this statement are effective for fiscal years ending after December 15, 2021. Earlier application is encouraged. -28- CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Special Purpose Audit Reports Year Ended December 31,2021 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Special Purpose Audit Reports Year Ended December 31,2021 Table of Contents Page Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards 1-2 Independent Auditor's Report on Minnesota Legal Compliance 3-4 Schedule of Findings and Responses 5 THIS PAGE INTENTIONALLY LEFT BLANK PRINCIPALS Thomas A.Karnowski,CPA Paul A.Radosevich,CPA William J.Lauer,CPA M KR P ■ James H.Eichten,CPA CERTIFIED PUBLIC Aaron J.Nielsen,CPA ACCOUNTANTS Victoria L.Holinka,CPA/CMA Jaclyn M.Huegel,CPA Kalen T.Karnowski,CPA INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the City Council and Management City of Apple Valley,Minnesota We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Apple Valley, Minnesota (the City) as of and for the year ended December 31, 2021, and the related notes to the financial statements,which collectively comprise the City's basic financial statements, and have issued our report thereon dated June 8,2022. REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING In planning and performing our audit of the financial statements,we considered the City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control. 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. 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. (continued) -1- Malloy, Montague, Karnowski, Radosevich & Co., P.A. 5353 Wayzata Boulevard • Suite 410 • Minneapolis, MN 55416 • Phone: 952-545-0424 • Fax: 952-545-0569 • www.mmkr.com REPORT ON COMPLIANCE AND OTHER MATTERS As part of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. PURPOSE OF THIS REPORT The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control and compliance. Accordingly, this report is not suitable for any other purpose. j4/616-7 P. A - Minneapolis, Minnesota June 8,2022 -2- PRINCIPALS Thomas A.Karnowski,CPA Paul A.Radosevich,CPA William J.Lauer,CPA M KR P ■ James H.Eichten,CPA CERTIFIED PUBLIC Aaron J.Nielsen,CPA ACCOUNTANTS Victoria L.Holinka,CPA/CMA Jaclyn M.Huegel,CPA Kalen T.Karnowski,CPA INDEPENDENT AUDITOR'S REPORT ON MINNESOTA LEGAL COMPLIANCE To the City Council and Management City of Apple Valley,Minnesota We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Apple Valley, Minnesota (the City) as of and for the year ended December 31, 2021, and the related notes to the financial statements,which collectively comprise the City's basic financial statements, and have issued our report thereon dated June 8,2022. MINNESOTA LEGAL COMPLIANCE In connection with our audit, we noted that the City failed to comply with provisions of the claims and disbursements of the Minnesota Legal Compliance Audit Guide for Cities, promulgated by the State Auditor pursuant to Minnesota Statutes § 6.65, insofar as they relate to accounting matters, as described in the Schedule of Findings and Responses as finding 2021-001. Also, in connection with our audit, nothing came to our attention that caused us to believe that the City failed to comply with the provisions of the contracting — bid laws, depositories of public funds and public investments, conflicts of interest, public indebtedness, miscellaneous provisions, and tax increment financing sections of the Minnesota Legal Compliance Audit Guide for Cities, 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. CITY'S RESPONSE TO FINDING Government Auditing Standards requires the auditor to perform limited procedures on the City's response to the legal compliance finding identified in our audit and described in the accompanying Schedule of Findings and Responses. The City's response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly,we express no opinion on it. (continued) -3- Malloy, Montague, Karnowski, Radosevich & Co., P.A. 5353 Wayzata Boulevard • Suite 410 • Minneapolis, MN 55416 • Phone: 952-545-0424 • Fax: 952-545-0569 • www.mmkr.com PURPOSE OF THIS REPORT The purpose of this report is solely to describe the scope of our testing of compliance and the results of that testing, and not to provide an opinion on compliance. Accordingly, this report is not suitable for any other purpose. '1art/ kr ea . P. 4 . Minneapolis,Minnesota June 8,2022 -4- CITY OF APPLE VALLEY Schedule of Findings and Responses Year Ended December 31,2021 A. FINANCIAL STATEMENT FINDINGS None. B. MINNESOTA LEGAL COMPLIANCE FINDINGS 2021-001 PAYMENT OF INVOICES Criteria—Minnesota Statutes § 471.425, Subd.2. Condition — Minnesota Statutes require local governments to pay each vendor obligation according to the terms of each contract or within 35 days after the receipt of the goods or services or the invoice for the goods or services. If such obligations are not paid within the appropriate time period, a city must pay interest on the unpaid obligations at the rate of 1.5 percent per month, or part of a month. For 2 of 25 disbursements selected for testing, the City of Apple Valley, Minnesota (the City) did not pay the obligation within the required time period, and did not pay interest on the unpaid obligation. Questioned Costs—Not applicable. Context—Two of twenty-five disbursements tested were not in compliance. Repeat Finding—This is a current year finding. Cause—This was an oversight by the City's management. Effect — The invoices were not paid within the 35-day period as required by Minnesota Statutes. Recommendation — We recommend that the City review procedures in place to ensure that all invoices are paid within statutory requirements. Management Response — The City's management will review payment schedules and processes to ensure invoices are paid within statutory timelines. -5- THIS PAGE INTENTIONALLY LEFT BLANK City of Apple Valley Popular Annual Financial e ... ••••• To The Community •••• II Apple Valley FOR THE YEAR ENDED DECEMBER 31, 2021 1 City of Apple Valley Dear Apple Valley Resident, We • General Fund activities • Capital Projects Funds 7100 147th Street West are pleased to present the City that provide for basic collect revenue from of Apple Valley's Popular operations of the i.e. special assessments state Apple Valley,MN 55124ill Annual Financial Report. This City, p p administration, building and county aids and allots 952-953-2500 report provides a summary of maintenance, police&fire, them toward construction the City's financial information street&park or major capital expenses. CityofAppleValley.org in a simplified, easy to read maintenance, recreation format. We trust this report • Proprietary Funds 4Elected Officials: gives you a better activity, community P Y understanding on city planning. operate as a public government and our financial enterprise which are paid 4 Clint Hooppaw condition. for by user fees, i.e. Information in this report water, sanitary sewer, il CITY COUNCIL: comes from Apple Valley's storm sewer, liquor stores, 141 John Bergman 2021 Annual Comprehensive ', `_s and Valleywood Golf Financial Report.The Annual ar il! O II Course. 4 Tom Goodwin p " I! 10 Comprehensive Financial • Internal Service Funds Ruth Grendahl Report was prepared in r ,w ..,2. AS I! account for the acquisition, Tom Melander conformity with Generally operation, and Accepted Accounting Principles (GAAP), audited byMMKR maintenance of 4 INSIDE THIS ISSUE: ), governmental facilities and and received an unmodified • Special Revenue Funds services,which are entirely Introduction 1 opinion, which is the best audit opinion possible. account for activities or predominately self- I Dividing up your 1 restricted to specific supported by user charges In order for Apple Valley to purposes like the City's to the governmental Tax Dollar manage the community Economic Development funds. finances smoothly, it divides Authority.4 Monthly Bill 2 various activities into several For a copy of the Annual • Debt Service Funds Comprehensive Financial different funds. Governmental Report, visit 4 Tax Cost 2 funds account for tax- track revenues and AppleValleyMN.gov or contact Comparison supported activities and expenses related to the Finance Department at: include: repayment of long-term 952 953 2540 General Fund 3 debt. 4 Special Revenue 4 Funds Dividing Up Your Property Tax Dollar Your tax dollar is divided up into several governmental 4 Long Term Debt 4 ,i, ,It eni"°� "`iy°''"""°' (1> 9 entities. Apple Valley collects "1 L I� " s-I!� 1 t,� approximately 33 cents of Internal Service 4 (!:1)4 "°"" i;- L1i1809i6c .r every tax dollar for City I2 12 l� services. The remaining \II Funds I:ri �- �% ©' = P(51 portions are divided among II Dakota County, the school Capital Funds 5 1: 1909i6 " ,.rt E. i 12. g-. 12 district, and other agencies. Enterprise Funds 5-6 _,., :,, ''oNM I 1 '_,0,:u •,, ,',A These tax rates are based 1 I I I on a residential home valued at$285,300. Dakota County City of Apple Valley School District Other Agencies .19C .33C .45C .03C CITY OF APPLE VALLEY POPULAR ANNUAL FINANCIAL REPORT PAGE 2 How Tax Dollars Buy City Services ► yaa y , �; w Y �'�j�'f1 -~ III ,^. Residents receive a variety of City services for an � � , = _ �" affordable price. The cost of City services in 2021 el- -,-- . for the owner of a single-family home in Apple Valley with an assessor's market value of$285,300 Police$26.50 Parks$15.01 Public Works$15.28 was$91.83 per month.The tax cost per month of °r�` F . $91.83 is the amount left requiring tax support i` f �,,� ;i o,u ,or li I. after allocating grants, program fees, lodging taxes _ _ -t L. ,,,, - ,worm t? I A!f €R4 and other non-property tax revenue to the -�;-. tea_ appropriate services. Street Fire$7.16 General Gov.$14.77 Reconstruction $9.30 Quarterly Cost of Utilities Based on an average usage of 25,000 gallons of water riti`, ir— \ and 16,000 gallons of sewer per quarter,the cost of '. \ TOTAL utilities for a home in Apple Valley was$172.11 in 2021.Apple Valley bills on a quarterly basis.Services $91.83 include water,sewer,storm water,and street lighting. Debt Service$2.99 Insurance$0.82 Monthly City Property Tax Cost Comparison \ Below is a 2021 comparison of monthly city property taxes paid on a median valued home with twelve similar sized com- munities in the metro area. Using the median home value in each community,we compared the property tax cost per month for each city. 2021 City Property Taxes per Household per Month Tax Rate Median Valued Home .—— _. Edina 27.893% $551,300 $131 Minnetonka 38.280% $390,000 $124 Eden Prairie 31.621% $415,800 $112 Brooklyn Park I47.765% $259,400 $101 Burnsville 144.346% $277,300 $98 Lakeville 34.427% $339,100 $95 Woodbury 32.395% $341,200 $92 Apple Valley 38.473% $285,300 $92 Maple Grove 31.863% $351,200 $92 Plymouth j 25.890% $407,000 $88 Eagan I36.081% $299,600 $87 Blaine 36.801% $232,900 $66 - 25 50 75 100 125 [%in bar is Final 2021 Tax Capacity Extension Rate) $in bar is the median valued home in that city Source:Hennepin,Dakota,and Washington Counties *Apple Valley's tax rate supports road reconstruction projects within the City without the need for special assessments. Other cities routinely levy special assessments against their property owners to support such costs. CITY OF APPLE VALLEY POPULAR ANNUAL FINANCIAL REPORT PAGE 3 2020 2021 General Fund Revenue Property Taxes $ 25,896,931 $ 27,227,192 The City's General Fund is the largest Governmental fund Special Assessments $ 9,020 $ 5,442 and also one of the most vital to the City's operation.The Licenses/Permits $ 1,090,784 $ 2,626,496 General Fund is the primary fund that accounts for Intergovernmental $ 5,037,676 $ 1,006,547 Charges for Services $ 2,125,215 $ 2,940,609 everyday general expenditures like street and park Other $ 2,236,375 $ 1,442,248 maintenance, police protection,and fire protection while at Total General Fund Revenues $ 36,396,001 $ 35,248,534 Special the same time supporting the annual street and utility Assessments Licensed infrastructure program. Like most funds,the General Fund $5,442 0.0% Permits Property I $2,626,496 relies on the inflow of cash, shown as revenues and 7.5°"0 subsequently the outflow listed as expenditures.The Taxes $27 227 192 77.2 primary revenue for the General Fund is property taxes. °I° Intergovernmental Intergovernmental revenues include state or county aids $1,006,547 2.9% and grants. For the year end of 2021,the City's revenue _.....jihiii Charges for total was$35,248,534 which was a $1,147,467(3.2%) net Services decrease from the previous year.This decrease is I $2,940,609 LOther 8.3°/° primarily in intergovernmental revenue (which decreased $1,442,248 $4,031,129), due to a federal grant received in 2020. 4.1% General Fund Expenditures The City's total General Fund expenditures for 2021 were$31,010,828 which was $1,340,383 (4.1%) under the final 2021 budget. Overall, General Fund expenditures increased $2,051,095 (7.1%) primarily in the parks and recreation area.The chart below highlights the amount funded to each of the City's functions. Parks and General 2020 2021 Recreation Government General Government $ 5,905,485 $ 5,945,008 $55783,177 $5,945,008 18.6% 19.2% Public Safety $ 13,822,867 $ 14,142,295 Public Works $ 4,826,893 $ 5,140,348 Parks and Recreation $ 4,404,488 $ 5,783,177 Public Total General Fund Expenditures 5 28,959.733 31,010;828 Works Public $5,140,348 Safety 16.6% $14,142,295 45.6% City Departments Administration:This department provides the overall direction for the City as determined by the City Council. It is responsible for maintaining City records, issuing licenses,administering Council policies,and overseeing election procedures. Finance:This department conducts the financial affairs of the City of Apple Valley in accordance with the Government Accounting Standards Board (GASB)and Generally Accepted Accounting Principals(GAAP). Planning&Community Development:This department is responsible for ensuring that laws,ordinances,and zoning codes are enforced. It is also responsible for Economic Development within the City. Public Works:This department is responsible for maintaining the City's infrastructure,vehicles,and buildings as well as civil and traffic engineering,inspections, natural resources,and the City cemetery. Parks&Recreation:This department is responsible for providing recreation activities in the City and maintain the City's parks and trails. Public Safety:This department is responsible for maintaining the peace and the protection of the community through diligent enforcement of laws and effective response to calls for service. CITY OF APPLE VALLEY POPULAR ANNUAL FINANCIAL REPORT PAGE 4 i. Special Revenue Funds Special Revenue Funds are used to • Cable TV—This fund accounts for • Lodging Tax—This fund account for general government the operating costs of the cable administers the resources from financial resources that are TV functions funded by cable the lodging tax process. RESTRICTED by law or contractual franchise fees. *Please note that Solid Waste Grant, agreement to specific purposes other • EDA Operations—This fund CARES Act 2020, and Police Forfeiture than debt service or major capital accounts for the operating are not recognized in this report, but projects.The City of Apple Valley has activities of the Apple Valley are included in the Annual the following Special Revenue Funds: Economic Development Authority. Comprehensive Financial Report. Long-Term Bonded Debt Apple Valley received a "AAA" rating • Average debt burden with quick Once again the City received the from Standard and Poor's and a "Aaa" principal amortization. Certificate of Achievement for rating from Moody's.These are the Excellence in Financial Reporting • Favorably located in the Twin highest possible ratings you can awarded by the Government Finance Cities metropolitan area. receive. A high bond rating translates Officers Association for the City's into lower future borrowing costs.This In 2021,the City issued new debt to Annual Comprehensive Financial rating is based on the City's: both cover capital improvement costs Report. and to refinance old debt.The • Moderately-sized tax base with Although the financial numbers in the increase from this new debt, offset by Annual Comprehensive Financial Report recent improvement in its paying down other debts, contributed valuation after a trend decline. come from an audited source,they are to the increase in total net bonded presented in this report in a condensed, • Sound financial position debt to$23,830,558 and net debt per unaudited, non-GAAP format. characterized by healthy reserves. capita to$423. Year 2017 2018 2019 2020 2021 Net Bonded Debt per capita General Obligation Bonds 14,191,734 13,158,026 12,049,318 10,879,095 15,919,031 $430 $423 G.O.Revenue Bonds 9,157,288 8,961,592 12,001,014 10,988,707 9,560,409 Special Assessment Bonds 608,554 493,843 374,132 249,420 124,710 $420 $405 Liquor Revenue Bonds 1,120,000 - - - - $410 $400 Total Bonded Debt 25,077,576 22,613,461 24,424,464 22,117,222 25,604,150 $400 Less:Funds on Hand (4,152,062) (2,318,259) (2,415,660) (609,326) (1,773,592) $390 $380 $382 Total Net Bonded Debt $20,925,514 $20,295,202 $22,008,804 $21,507,896 $23,830,558 $380 Net Bonded Debt per capita $400 $380 $405 $382 $423 $370 $360 Bond Rating(Moody's) Aaa Aaa Aaa Aaa Aaa $350 , Bond Rating(S&P) AAA AAA AAA AAA AAA 2017 2018 2019 2020 2021 Internal Service Funds Internal service funds are an Benefits/ Vehicle Totals for accounting procedure used to Dental Other Equipment Internal accumulate and allocate costs Insurance Insurance Replacement Service Funds internally among the City's various Operating Revenue 257,225 1,942,645 1,392,110 3,591,980 functions.The City maintains internal Operating Expenses 196,777 2,159,953 1,236,333 3,593,063 service funds for the following Net Position 293,609 (887,322) 8,185,933 7,592,220 services: J CITY OF APPLE VALLEY POPULAR ANNUAL FINANCIAL REPORT PAGE 5 Capital Projects Funds Road Improvement Fund:This fund accounts for street overlays and reconstruction projects per the City's Pavement Management Plan. The ending balance in this fund for 2021 was negative$1,510,390. Future Capital Projects Fund:This fund accumulates resources directly from the 1" ,. \ General Fund. City Council policy calls for amounts in the General Fund that exceed a J� w maximum level to be moved into the Future Capital Projects Fund. Funds are used to pay for any capital improvement costs needed in the future.The ending fund balance About this Report in this fund for 2021 was$17,395,786. The City of Apple Valley Non-Major Capital Projects Funds: The City has an additional 26, non-major capital reports financial year-end results in the Annual project funds that are used to account for various project-related costs.The net Comprehensive Financial ending fund balance in these funds for 2021 was$21,267,132. Please see the 2021 Report.The Popular Annual Comprehensive Financial Report for further detail. Annual Financial Report is an unaudited report that summarizes the most Enterprise Funds significant data from the 2021 Annual The Enterprise Funds account for the City's utilities (water, sewer, storm drainage, Comprehensive Financial and street lights), liquor stores,golf course, sports arena, and cemetery,which are Report,and is consistent all run like businesses in that they rely on fees and charges for revenue to cover with Generally Accepted expenditures. Accounting Principles.The report reflects the net tax cost by service Utilities: Water, Sewer, Storm Water, & Street Light expenditure,developed by crediting related revenues against appropriate These funds consist 2021 Enterprise Funds: Utilities expenditures and of utility services allocating local taxes V provided to the against the remaining $14,000,000 balance. community by the $12,000,000 City such as water& $10,000,000 For a complete review of the City's financial position sewer, storm $g 000 000 for 2021,consult the 2021 drainage, and street $6,000,000 Annual Comprehensive lighting. Revenues $4,000,000 Financial Report available from these funds go $2'000'000 on the City's website at to support $ Water and Sewer Storm Drainage Street Light or operations, from the Finance Revenue Expenses Department at maintenance, and 952-953-2540. improvements of the City's utilities. Water and Sewer Storm Drainage Street Light Revenues $12,866,220 $2,587,492 $590,897 Expenses $10,108,855 $2,209,062 $524,540 Quarterly Cost for Avg Home $142.41 $23.66 $6.04 CITY OF APPLE VALLEY POPULAR ANNUAL FINANCIAL REPORT PAGE 6 Municipal Liquor . - City Facts The City owns and operates three • Population: 56,374 municipal liquor stores. Profits from your --7. G. • Per Capita $43,514 purchases stay in the City of Apple Valley r ^} ; '�. to help aid in providing funding for — =- Personal Income — . 57 police,fire, and public works vehicles, _ • High School 94.9% maintaining and improving city parks Graduation Rate along with other General Fund services. • Unemployment 2.0% •iis� 2021 Rate •••• ••• Operating Revenue 11,128,773 Apple II Cost of Goods Sold 7,993,503 Valle Gross Profit Percentage 28.2% Amenities Liquor y Operating Expenses 1,887,723 Operating Income 1,247,547 Home of the MN Zoolia Giving back to the community 51 parks 80 miles of trails Valleywood Golf Course Valleywood Golf Course c. ri Sports Arena - . a -41y;:p 2021 - ` - Operating Revenue 1,579,236 Aquatic Center 5;.y -r:,;. -� ., . Cost of Goods Sold 163,664 Senior Center v _ Operating Expenses 1,322,276 Operating Income 93,296 Community Center .:= , P - - .4.Y 6- Valleywood Golf Course features an restaurant, and outdoor patio. History 18-hole, par 71 course along with a Valleywood was named MGA Member large banquet space, full scale bar, Club of the Year for 2015. In the general election of 1968,the residents voted to incorporate the Town The Sports Arena offers tennis lessons during of Lebanon as the Village Sports A of Apple Valley.A mayor por rena the summer and ice skating during the winter. and four councilmembers Hayes Park Arena offers ice time from mid- were elected and took June to mid-March and indoor turf time from office on January 1, 1969. '- mid March to mid June. On January 1, 1974, Apple Valley became a F Ihill,t 11104� *, ;sue .. ' 2021 statuiiiitory city. • k. ,c Operating Revenue 642,781 Cost of Goods Sold - Operating Expenses 956,673 Operating Loss (313,892) G[) Government Finance Officers Association Award for Outstanding Achievement in Popular Annual Financial Reporting Presented to City of Apple Valley Minnesota For its Annual Financial Report for the Fiscal Year Ended December 31, 2020 aiL44144.. P, y • ITEM: 4.G. ..... :�. Apple COUNCIL MEETING DATE: July 14, 2022 Valley SECTION: Consent Agenda Description: Adopt Resolution Waiving Requirement to Plat Property Prior to Installing Structure on Pahl's Market Garden Center, 6885 160th Street W. Staff Contact: Department/ Division: Kathy Bodmer,AICP, Planner Community Development Department Applicant: Project Number: Appro Development and Pahl Family Limited Partnership I I PC22-15-S Applicant Date: 6/30/2022 60 Days: 8/29/2022 120 Days: 10/28/2022 ACTION REQUESTED: Adopt resolution waiving requirement to plat property prior to installing structure on Pahl's Market Garden Center, 6885 160th Street W. SUMMARY: Pahl Family Limited Partnership II submitted preliminary plans to install a new 7,800 sq. ft. building for retail sales at the Pahl's Market Garden Center property, 6885-160th Street West. The property is currently zoned "A" (Agriculture) and is currently used for a commercial greenhouse and nursery with sales of garden and nursery items. Section 155.339 states, "all land shall be platted prior to placing any structure thereon unless otherwise approved by the City Council". The owners request that the City waive the platting requirement because platting the property would add significant cost to the project and many structures have been installed on this property without the need for platting. The City Attorney concurs. The Pahls wish to install a 7,800 sq. ft. building to conduct retail sales of garden and nursery products. The main floor will be used for retail sales while an upper mezzanine will be used for offices of the Pahl Market Garden business. The "A" zoning district allows the retail sales of greenhouse and nursery items grown wholly, or in part, on the property. The project would include the extension of City water and sewer to serve the building to provide public restrooms. BACKGROUND: The new 7,800 sq. ft. market building is proposed to be constructed of reclaimed barn timbers. The Pahls are working with a company that reclaims historic barn structures for construction of new buildings. The timber framing would be delivered to the site and reconstructed to appear to be a barn. The building would be clad with a metal wall panel system acceptable to the building official. A gambrel roof design will be used on the south elevation to display a common barn roofline. BUDGET IMPACT: N/A ATTACHMENTS: Map Resolution Plan Set L- I ,' ,' FLORIST P 4. as ti: r "elf,, ,53RD S T W. = — w J I FLORET iF �. r ,LNDERSN a t , �1- i - .. co LL '�'154TH . ' it, 13 imi._._ _, >w --r-G-4.,‘ ! - III ' -- 1111 E _ Q .., ,. FLIGNTsLN 156TH STrW . III C,� " t . O � E_-' __:3 Q FLACK0,O'F�EM 4 � B ---- - S'�� I p II1lI , �s .�� � �� G `�I_L -1 �' '4EE C H = "•CS 158THIST W -1O N,: ;i u` 159TKST.W'' 2� II �pdJ II . 01_---1 _ . \ 1 1 1 FENNELCT ' 160TH,STTW .... , --4110' : _ _ .. . !Wu . . .. .__ ___. _ _, ' ..'_-' .' - . ___ /_. , . - , kr , , - , 1 , 1 i . 11 11 , . „ , PAHL'S MARKET GARDEN CENTER ��o p 'Mk �� 'a. W IE AERIAL amm LOCATION MAP - .°,4 I liai T,STJb ,oiiaivv I111 PD- a PD-254 \` RB 244 a 4 GABELLA 1 ST 8 PD-679 6 j51�i1� 1s.2rvusI W 4 1 PD-739 _Qi F�oR 3 ��� 2 2 u 3 ore 1 S LL ------4-' o- pl SG 1 �w A 153RD ST W 4 �153 rP 0,, I FLOWER In,'U ,. - 0- 1 2 Pi-, 160) 0 154TH ST W U- FLlbfl l VV" 1ri m 1 / / et � 5 \ 1 9:4 M-8B y�� 6 z hip,57l H S W Y � � � IIIII — IIII 157TH ST W � ������ a---- ED EEDJ it:- EOM 7. • • I 14 '§,140,,.0 ,s(40. JOS rn ,,r(000 iatilier:irip14 (..%'' e 1 F..:: ♦I�;** PD-6' ®�p°' Q •'� �:1® 7 ®I III I i B •. ��� 4 . FOL �i Q i, I 111111Ip��•jtONE RD •1111�� •`' • 3 � 0 �iof 3 /L 7 ==1 Q Hwy 'mn�`� Hill ®� �_ ,�� 4 9cV���0� �! IIII� Ar pi. Mug i A MI i �®UI24 _ ��• eTLLATRLFLE��T �' b$ - - r1� �� ��gw 4 minnar %VI CS = III R� I 4 m o -�A� PD-975 CJa/ ICI w 4 �4 IASITE E. F: ,,,,�s fY U- V- 11� vp/ 160TH ST W- 160 PAHLS MARKET II `—. GARDEN CENTER ';')sezeril - ,;, � �� N ��1IpI �_011641.1flarlagillEit � WW.. .I 1s Y s i i=in roirrimil '11111 , T .fly ZONING MAP _ F1 �•: _ . PAHL'S MARKET GARDEN CENTER OBLIQUE AERIAL VIEW ra . * .r. ....Ili' il f.;-. .. .. '- • it i t I* dil v. • a . „ .„, ... Ili • .... , pi i kiga a ir.- . . F r ii E • i 4. T t><- , irge t..t.r,i. _t......i......„l!.l.....i.:.. 1 f:. •1 .. . ,p0 _, 4i4. •., t17717.....14i1%.„._5f 11111.0: '.�5kn.::ASS.-;>�7r +�,� — �. r X l: , ' —..r,ti .,:,,-r.k iirlir,1��11i It..„, . y . , i 1.V, y f D +r►►�tl�Rrrt1111�r++"*rt i _. D ,E I (p x/ `f 41111HIII4 in- •«srw7, —. x •� • ' Fii111,_.; 1 t111 • F F. ' } t. ItI1 '( . , r S j I. taxi: 160t"St W (Co Rd 461 ti CITY OF APPLE VALLEY RESOLUTION NO. 2022 - WAIVER OF PLAT FOR CONSTRUCTION OF STRUCTURE PAHLS MARKET WHEREAS,pursuant to Minnesota Statutes 462.358,the City of Apple Valley adopted, as Title XV of the City Code of Ordinances,zoning regulations to control land uses throughout the City; and WHEREAS, Section 155.339 of the Apple Valley City Code, governing zoning regulations, provides that"all land shall be platted prior to placing any structure thereon unless otherwise approved by the City Council"; and WHEREAS, Pahl Family Limited Partnership II is fee owner("Owner")of property located at 6885— 160th Street("Property"); and WHEREAS,the Property is zoned"A"(Agricultural); and WHEREAS,the Owners operate Pahl's Market Garden Center("Pahls Market"), a commercial greenhouse and nursery with retail sales of garden and nursery items which are wholly, or partially,raised on the Property; and WHEREAS,the City has determined that the operation of, and uses related thereto,Pahl's Market is a permitted use under the A zoning district; and WHEREAS, the Owner submitted to the City preliminary plans for the construction of a 7,800 sq. ft. building on the Property primarily for retail sales of greenhouse and nursery products with office/administration space in the upper level for exclusive use by Pahl's Market; and WHEREAS,the City determined that the proposed building/use complies with the zoning regulations for"A"zoning district, subject to obtaining all required approvals and permits,with payment of all required fees; and WHEREAS,the Owner requests the Council to waive the requirement to plat the property with the construction of the proposed building; and WHEREAS, several buildings currently exist on the Property today absent the platting of the property. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Apple Valley, Dakota County, Minnesota,that the requirement of the Owner to plat the Property prior to or with the construction of the proposed building is hereby waived, subject to and so long as the Property is zoned as Agricultural("A") and Pahl's Market is operating on the Property as a greenhouse/ nursery operation. c:\program files(x86)\neevia.com\docconverterpro\temp\nvdc\aba497fl-68b1-4040-a02f-ff679f24af30\apple valley.19606.1.draft resolution_plat_waiver -_final.docx ADOPTED this day of ,2022. Clint Hooppaw,Mayor ATTEST: Pamela J. Gackstetter, City Clerk CERTIFICATE As Apple Valley City Clerk, I hereby certify that the foregoing is a true and correct copy of a resolution adopted by the City Council on _, 20_, and the legal description of the property described herein is hereby released for recording with the Dakota County Recorder this day of , Pamela J. Gackstetter, City Clerk c:\program files(x86)\neevia.com\docconverterpro\temp\nvdc\aba497fl-68b1-4040-a02f-ff679f24af30\apple valley.19606.1.draft resolution_plat_waiver -_final.docx DEVELOPNT design r build 1oP 21476 GRENADANUE 1111 ii ii R Ld j I � LAKEVILLE, MN44 11„..ii \\\ AFpPAH :9955P22-_446699-F:221:13° PROPERTY LINE: 1,245' +/ EMAIL: office@approdevelopment.com L — — — — — — — — — — — — — — — — — — — — — — — — — — — — — - - - - - - - - - - - - - - - _ - - - - - - - - - - - - - - - - Copyright©by APPRO Development. Inc + + 11 1M+ +O�+ + ii11111 + + + + + + + 00+ + +1 + + + +0�+0� i1111 + + + + + +1 +1M+ + + iii11110+ + + + + 1 + +1 + + M+ +1i ' i1111al 1 + + + ��+ +1 +1 +1 +1 + + + + + + i111 � 1►t► 0. I Ell = I 1g.' 4111 I LLJ1 / NEW 8" PVC (SANITARY& SEWER Q0 DR 9. 14' - LSTX ,GE 46' 0 3/8" 4ar vo I NEW8" DIP LLJ GREENHOUSE X y (WATER MAIN) 4141 X 0 I v Q GREENHOUSE CIA I 1►�► AM_I 411COLD STORAGE /7 —o0 156' 0" 24' 0" `► � 53' -2 1/2" / �r o) co (31 IIMI , .-• z N ///1 47' 7 7/8" j� z J r n I J Lu Lu 13' -31/2 AIt O 15' 7 1/2" NEW RETAIL _ ►� —MARKET(7,759 SF) - DRY �Ii O DRY r v HO 0.) STORAGE ► I Q hi STORAGEIII co g 0„ mac aC ,, 4111 \\\\\\\\\1 \\\\\\\\\ 7 7�y \ _ 6 a' ��� 1►4 41 O NEW ASPHALT PAVING W/CONC. CURB 0 4 al• 117 OUTDOOR PLANT LOT 9/ 124'-0" 7'I .)-0" \ oo 400000000000000.000000000 28 rn , PRELIMINARY di /19 \ i \\\\\\\\\\\\2\ \\\\\\\\\\\\\\ 44 I NOT FOR CONSTRUCTION \ L, e\ e .\ T\a2.. EXISTING ASPHALT PAVING > II II iimmiiiiiiilimid PROPERTY/R.O.W. LINE: 1,245'+/- 160TH ST W No. Description Date ( NORTH 1 SITE PLAN Al-1 1" = 50'-0" 50' 25' 0' 50' SITE INFORMATION: TOTAL LOT AREA: 10.89 ACRES -------------------- ZONING: --------------------- AGRICULTURAL DISTRICT NEW BUILDING SIZE: , LEVEL 1: 7,252 S.F. MEZZANINE: 507 S.F. ,,,,�a�xll�ir •_- - TOTAL AREA: 7,759 S.F. 1. - BUILDING USE: x GREENHOUSE/ OCCUPANCY GROUP: M : (MARKET/GREENHOUSE FOR DISPLAY& SALE OF PLANTS / '� MARKET —I / •:. �- & PRODUCE TO THE PUBLIC) I ® m WO41 oB�n� ',,I :. BUILDING PARKING: yIIIIIIIIIIIIII NEW BUILDING: 7,759 S.F./ 150 S.F. = 52 SPACES AVAILABLE PARKING: 119 SPACES el! Ali III I \ %� 1 `.N is r $ I II ❑ ❑ 6885 160TH ST W, � ` r�`�" ; ) ❑ ❑ ❑ ❑ APPLE VALLEY, MN 55124 _ _ SITE PLAN Afiliiii. , , I Project number Date -ole Date 06/06/2022 Drawn by DRS 2 3D VIEW FROM STREET 3 AERIAL VIEW Checked by BWR Q Al-1 Al 1 Cri Al - 1Lo N N Scale As indicated N c9 c9 ____ ( P )RO DEVELOPMENT design r build 1 ac•'clo? 21476 GRENADA AVENUE LAKEVILLE, MN 55044 P H: 952-469-2171 FAX: 952-469-2173 EMAIL: office@approdevelopment.com Copyright©by APPRO Development. Inc 180' -0" / /12'-0" 12'-0" 16'-0" 13'-53/8" 13'- 11/8" 13'-53/8" 20'-0" 20'-0" 20'-0" 16'-0" 24'-0" / / / / / / / / / / / / \ZD\ \ j,I u u `° r\ i u u - J - WATER RISER RESTROOM RISER ROOM °�,n° 101 = 103 WATER HEATER co in CD P Y MOP SINK MOP M C 0 ID 0 0 104 DRIVE-THRU o I I 105 M li c I co I I I E Eo RETAIL AREA MEZZANINE ABOVE 100 PRELIMINARY WITH 42" GUARDRAIL NOT FOR CONSTRUCTION I \ 0 0 0 ll UP >\ co co \ in IL 1I-11 ll i.I i-f- ch N- r Cn P \ ❑ -. No. Description Date bo Lo co C. T - O co \ D 0 co uo co Eo r GREENHOUSE/ MARKET NORTH 1 FLOOR PLAN 2-. 1/8" = 1'-0" 8' 4' 0' 8' 6885 160TH ST W, APPLE VALLEY, MN 55124 MAIN LEVEL FLOOR PLAN Project number 21-01-0146 Date 06/06/2022 Drawn by DRS Checked by BWR N, Lo A21— L.o N N Scale 1/8" = 1'-0" N ____ ( P )RO DEVELOPMENT design r build 1 dc•'elo4 \ -\ 21476 GRENADA AVENUE LAKEVILLE, MN 55044 STANDING SEAM METAL ROOF PH: 952 469 21 71 FAX: 952-469-2173 EMAIL: office@approdevelopment.com Copyright©by APPRO Development. Inc 'Co EXTERIOR METAL PANEL DOUBLE BARN DOORS 12'x10' c?co 4'x4'WINDOW N co c) 3'x7' SERVICE DOOR 1- WEST ELEVATION A3-/ 1/8" = 1'_0" \ STANDING SEAM METAL ROOF PRELIMINARY NOT FOR CONSTRUCTION /- 00 co'" " 16'x14' OVER HEAD DOOR N o) DOUBLE BARN DOOR 12'x10' 1 I 1 1 I 1 I 1 I 1 I 1 I 1 I I 4'x4'WINDOW 3'x7'SERVICE DOOR EXTERIOR METAL PANEL 11 a / / No. Description Date I III III III III III III III III III III III III III III HH11 III III III III III III III III III III III III III III III III III III III III III III III III III III III III III III- 2 SOUTH ELEVATION A3-/ 1/8" = 11-0" \ STANDING SEAM METAL ROOF \ GREENHOUSE/ MARKET co c) - c) In c) N c) 4'x4'WINDOW EXTERIOR METAL PANEL 6885 160TH ST W, APPLE VALLEY, MN 55124 EXTERIOR ELEVATIONS Project number 21-01-0146 Date 06/06/2022 Drawn by DRS 3 EAST ELEVATION Checked by BWR A3-/ 1/8" = 1'-0" co A31. 6 LP N N Scale 1/8" = 1'-0" N • ITEM: 4.H. ..... :�. Apple COUNCIL MEETING DATE: July 14, 2022 Valley SECTION: Consent Agenda Description: Approve Location of Three 16 Ft. x 76 Ft. Manufactured Homes at Apple Valley Estates, 13001 Pennock Avenue, in Accordance with SLS/Eaton Settlement Agreement Staff Contact: Department/ Division: Kathy Bodmer,AICP, Planner Community Development Department Applicant: Jacob Peterson, Eaton Mobile Home Park LLC/Apple Valley Project Number: Estates Applicant Date: 60 Days: 120 Days: ACTION REQUESTED: Approve location of three 16' x 76' manufactured homes at Apple Valley Estates, 13001 Pennock Ave, sites #73, #74 and #104 in accordance with the SLS/Eaton Settlement Agreement with the City of Apple Valley. SUMMARY: In the early 1990s, the owners of Apple Valley Estates (formerly Eatons Mobile Home Park) commenced litigation against the City concerning the enforcement of an updated mobile home ordinance. The case between SLS Partnership and the City of Apple Valley went to the MN Supreme Court and analyzed the principles of nonconforming uses and nonconforming structures. In the end, the Court ruled in favor of the plaintiff that the trailer park was subject to the ordinance in place when the neighborhood was developed, which was Ordinance No. 3 (1958) (which had been subsequently superseded by Ordinance No. 43 (1967) and amendments thereto over time). Following the Supreme Court Decision, SLS Partnership and the City of Apple Valley, executed a Settlement Agreement in 1995, concerning the Apple Valley Estates/Eaton Mobile Home Park neighborhood at 13001 Pennock Avenue. The City Attorney opines that the terms of the Settlement Agreement supersede the City Code zoning regulations relative to specific zoning regulations (i.e. setbacks, number of homes and size of homes). As a result, when the present owners of Apple Valley Estates/Eaton Mobile Home Park wish to locate a new manufactured home, or to construct an addition, the City must consult the terms of the Settlement Agreement for setback and other certain zoning performance standards. Where performance standard are not provided in the agreement, Ordinance 3 applies. Section D of the agreement regulates the size of home permitted to be located in the Apple Valley Estates neighborhood: D. Size of Homes: The City and Plaintiff agree that the maximum size home that may be moved into the park after the execution of this Agreement is 14' x 70'. If Plaintiff desires to move a home into the Park which is larger than 14'x 70', it must first seek and obtain prior approval from the City to do so. In determining whether to approve or disapprove a home which is larger than 14' x 70', the City shall not be required to comply with the procedures described in subparagraph 2(F) hereof. (Source: 1995 Settlement Agreement) According to the agreement, the maximum size home permitted is 14' x 70'; approval must be obtained from the City Council to locate a larger home in Apple Valley Estates. Jacob Peterson, of Eaton Mobile Home Park LLC/Apple Valley Estates, requests authorization to locate three manufactured homes on sites #73, #74 and #104 that are 16' x 76'. The homes must meet the setbacks and not exceed the maximum number of 104 housing units as stated in the agreement. With 99 existing homes, three new homes brings the total number of homes to 102. Staff review of the plans confirmed that the requested three new homes meet the requirements of the settlement agreement and recommends approval consistent with the plans received June 8, 2022. BACKGROUND: Staff wishes to formalize review of the larger manufactured homes based on the City Attorney guidance. The requested homes are a standard size now used in the industry to provide a more comfortable living space. The owner states the additional 2' width, from 14' to 16', provides more comfortable clearance around furniture, which residents prefer. BUDGET IM PACT: N/A ATTACHMENTS: Map Agreement Plan Set ♦ .-} • .1 k •'t'IV R I —•�rE]i'1,6,,12,ST Sr Wr���at� �s' II y ter is 1 . iiiti �f �. 4 W N~` �� ��•!�1.42 `WIL �`�c1'Py��"id+. 4, - Aye �►OISI �aq 1� �� r I+ + •4 i a ',4 i I w:iv" it f ..������e,weird �� SURREY.*� �. i +G�,,EVA WAV ~1)/4 ros'� * i�. ,7'41 40•:r.4 A�-101 �.,1.+•1a`a,(/, kjlRR.r2.l[ r e: {ry�tl�{i [7 .%�` - :C� � lirc �''�RO_������Er7- {,Ig 3RD ST -v \ �:>M' lr1 rf A .��A�PG� �®Vi.+T 11II j,p tG [. ENESF ?3 {...♦ �� 1 r a�i � H\ :111 ` 1111frti®filt l`fj •z �I,/ �oc9` 'osT W j 1 ®A,a���,m �l ON Cr�'UrARRONRD � ^p ,1 ® ��®�_1I ■■ •�Iv\'� � �l R NETRL ' �i I\ 113311117" r.� � V �rAL..�i='v ,A�� ° ��1 GREENTREE CT',� l•, i w " 1� a Y -�Iiti4lioryiatiliffiAlliwillike--.44.7*BikirrirAkaili l _ - O410201 i� �`rj C'�e7�01111E�1TIV-71, � .1114® / ..•-4 _j 1 czlzerHsr " - - - . h �•�^4,..,',..2.140,744,041*,„OvrItf,-„iNsf0,4*1:31,— I � �®� + I �►®� `'�04 i_`L�,-p --- =�w 'G9�Sj�kYL it , r ® � ra�eS ,4 f�1.. 1 . ,, ® ,vT,w0 y j ..o i � ( trilit ® 4o , 4 Er Eli . SiN, 4 . ,, • o e. A. )' , . .r-- 0 lw.., , 11fr.„1 e 0..... vii ) 11110 S lip wti.. GLENW ,, p'-'7,,-. ® ` R zs jo":' • y } o 11W _� �_°• 6,41 , {i /may TAna,._LBI la ilir_�°�� �0`� �''''' .�®r11I,�.2. I r , 1� y:ARVIN BROOKIN vntasto pp�� sr HNNrPNg >r��1 ��������opejG'®`�'��� 3 I sA��®������� . _� Alb. �i HANNOVER CT `9 A {[� `}1 / 131 ST CIR y.1PR �� / p�� �� r��k�� ® i• ,���� �GEMST g.©O(C�B� ¢ GP'�P. . Jam/ �(0,a '° 'l4�� M, rlioi Ai GIB q y4,`.- ' i 21 i',1 P,•'11 ill' �® • • �V,3zN��� ._*18, I�d���C����� - rel l i r pili rGAMMAW9 L,,,,„,,,, 4 133R0. �, y .. . T��bia�i HA�Fr IJIi;1 .1_ QRD ST Wf- o . ... •MOANDREWS RD4. yT ®A:Sitti%t ,�a � iNllit.:tfL wr1• ti' - 3111 _ , 1THSTW sit&! 1Ibit}I,j �! '��1 Fw S,A=, f GOSSAMER01 1stf 7/ ca5. APPLE VALLEY ESTATES � . ,�, , NEW HOME INSTALLATION ,� l ,� ' ' Eer N an 1E4 qg Witt* a M . • rr w e siR• ,,1 1 LOCATION MAP �a I''" �ri _ kw .40 • s ./. !I oat #84 -. ,7J 4al - .. #49 #9 3 t,. • Jifr -....:311311111r. - #69• imili ,, , #85 4 -.P. •1 #83 94" .Ali.`•4. I IF, • v '' "'.`,. #8h • ` ' ` " r #86 It ri � #82 -w :1 F #47 M s T". - • #87 .4 -• . fiiiA •• Go , ; t 446 �,. #7 it �c r kt.... "1: 4 5 CD a. . #79 ii4e- #4 f 4t #78 #74 ' #3 , #44 1% ' 4 • #91 ! #77 •#43 �• 3 ft #74 r #104 #76_ '•#57 (frmr #103B kto. , , - #42 yr . . r �., ¢ #59' ' �Cf_ _ #106 • - - . a+ olf . • . , .� t it-, ,, - , .fr 1. ►1.• #105 #62 #67 !• #'66 til CD :.- .._ .• .. #G.....," - i- • , mte .' #65 r • o �i iri....- #107 APPLE VALLEY ESTATES raw- S �] ,' ` I I•F( `�,t� �� NEW HOME INSTALLATION ,full, r 04ti i�G : '01�� T � y 4\ 1 pr,,?/ s rHjtI ,eeT SITE LOCATION MAP ii 1 160 t r.- Lun, '..s.id • flo I r. EXHIBIT A STATE OF MINNESOTA DISTRICT COURT COUNTY OF DAKOTA FIRST JUDICIAL DISTRICT CASE TYPE: Other Civil SLS Partnership, Apple Valley, a Minnesota partnership, Court File No.: 19-C8-92-8328 Plaintiff, vs. SETTLEMENT AGREEMENT AND GENERAL RELEASE .. The City of Apple Valley, Defendant. The parties hereto, through their respective counsel, hereby stipulate and agree as follows: WHEREAS, Plaintiff commenced the within action by service of its Complaint and Petition for Writ of Mandamus in or about August, 1992; and WHEREAS, Defendant interposed its Answer to Plaintiff's' Complaint denying the allegations thereof; and WHEREAS, by Order dated June 19, 1995, this Court granted Plaintiff leave to Amend its Complaint; and WHEREAS, Defendant interposed its Answer to Plaintiff's Complaint denying the allegations thereof; and WHEREAS, the parties have undertaken significant negotiations in an effort to settle this matter; and 1 WHEREAS, it is the desire of the parties to this agreement to fully and completely resolve, settle and compromise any and all claims existing among them; in order to avoid the expense and uncertainty of litigation, and for no other purpose; and WHEREAS, by agreeing to resolve this action, the parties do not admit any wrongdoing or liability, regardless of whether such wrongdoing or liability has been alleged, or could have been alleged; and WHEREAS, the parties agree that the settlement Of-this-matter on the terms and conditions described below is in the best interests of both parties. NOW, THEREFORE, the undersigned, in consideration of'the foregoing, and of the promises and agreements set forth below, hereby agree, promise and pledge as follows: 1 . Definitions A. Plaintiff. The term "Plaintiff" includes the named plaintiff to this action, SLS Partnership, and the individual partners thereof, to wit: Paul Sundberg, James Sundberg and Michael Lobalo, and their assignees, if any. B. The Park. The term "Park" includes the real property with improvements thereon known as Eaton Mobile Home Park, together with any adjoining property owned by Plaintiff, as more fully described in the legal description annexed as Exhibit A hereto. 2 C. Number of Homes: The City and Plaintiff agree that the maximum number of homes which Plaintiff may maintain in the Park at any one time shall not exceed one-hundred and four (104). D. Size of Homes: The City and Plaintiff agree that the maximum size home that may be moved into the park after the execution of this Agreement is 14' x 70'. If Plaintiff desires to move a home into the Park which is larger than 14' x 70', it must first seek and obtain prior approval from the City to do so. In determining whether to approve or disapprove a home which is larger than 14' x 70', the City shall not be required to comply with the procedures described in subparagraph 2(F) hereof. E. Distance_Between Homes: The minimum side-to-side setback, measured from home-to-home, including any attachments, including for example, but not limited to, vestibules, decks, platforms and the like, shall not be less than ten (10) feet. The- minimum rear setback (also referred to as end-to-end) measured from home-to-home, including any ancillary structure, whether free-standing or attached thereto, including for example, but not limited to, vestibules, decks, platforms and the like, shall not be less than five (5) feet. With respect to any of the eighty nine (89) homes which, as of the date of this Agreement, already exist in the Park, the City agrees that to the extent any of these homes do not presently comply with the minimum setback restrictions set forth above, said homes shall be deemed to comply with this paragraph. 4 F. Entry of Homes: The procedure annexed hereto as Exhibit B shall govern the timing of and manner in which homes not exceeding the dimensions of 14' x 70' shall be permitted to enter the park. Both Plaintiff and the City, their agents, representatives, and employees shall use their best efforts to comply with the procedure and, to the extent possible, permit the expeditious review of new home entry applications and the move-in of said homes into the Park. G. - Snow Removal: Plaintiff agrees that it shall timely remove snow from roadways and sidewalks of the Park in such a manner as to permit parking of motor vehicles partially off-street within the Park. The term "partially off-street" shall mean that snow shall be plowed, removed or otherwise situated so as to permit vehicles to park on the Park's sidewalks. The Park will encourage its residents to park on the sidewalks during winter months when snow is present. H. Skirting: All homes entering the Park shall have skirting complying with current manufacturers' specifications running the full length of the perimeter of the home. This skirting shall be maintained along the full perimeter of the home and at all times in good condition. All skirting on existing homes shall be maintained along the full perimeter of the home and shall be maintained in good condition. I. Utilities: Any repair, replacement and/or modification of the Park's gas, water, electrical or sewer services shall comply with the applicable code then existing. J. Street Signs: The City shall pay for installing street signs and a reader board subject to the provisions of subparagraph 2(B) hereof. The City shall 5 I 4 d c1/4• ., rtP‘:9-- -63-- II q ) - c.Z. ....,% J ,s 4 � + 0. , 4 Q � } 5 \e, i --4 ,_\ , ,-4 jk 1/) 0 —4.&cj - 6k. ir 1.....0:,____v ._\< ( \_..A\ \-1("r. -3r77- .,.L a )r t ., s r' -. �. a ..,dw __ ------1 -÷0 ( vN\ ..__________._.___ ____, 4 1--- 4 1 C 4.J 3 _ J 4- -1r-- \l, _A et. I 1,": li Li 0 o,. _f •. - N .f -44; - / ' b 7. .9, 71 t 9 1 n A • ITEM: 4.1. ..... :�. Apple COUNCIL MEETING DATE: July 14, 2022 Valley SECTION: Consent Agenda Description: Adopt Resolution Approving Final Plat and Development Agreement of Magellan Second Addition (6451 150th Street W.) Staff Contact: Department/ Division: Kathy Bodmer,AICP, Planner Community Development Department Applicant: Project Number: Dakota County and Magellan Pipeline Company, L.P. PC22-01-SF Applicant Date: 2/1/2022 60 Days: 120 Days: ACTION REQUESTED: Adopt resolution approving final plat and development agreement for Magellan Second Addition, a 2.23-acre parcel for regional greenway purposes. SUMMARY: Dakota County submitted an application to divide the eastern portion of the Magellan property to create a trail segment for the North Creek Greenway. The 14-mile multi-use regional greenway corridor extends from Lebanon Hills Park in Eagan, south through Apple Valley, Lakeville and Farmington, and terminates in Empire Township. The requested subdivision would create a 2.23-acre parcel as an outlot. Lot 1, Block 1, would be the main Magellan tank farm parcel. The subdivision is for trail purposes only; no other development or construction is requested at this time. The County has been working closely with the City to finalize the construction plans for the trail. The southern portion would connect to an underpass at County Road 42 (150th Street West) while the northern portion would terminate at 147th Street West. Major segments of the trail now connect the southeast corner of the City at Cobblestone Lake all the way through the Orchard Place development area up to 155th Street West. No Park Dedication would be required for the development. Storm water dedication will be satisfied by the dedication of drainage and utility easements in the final plat. Trunk area charges for storm sewer would be payable prior to release of the plat for recording. Water trunk charges were assessed in 1972. Sanitary sewer trunk area charges would be due when or if the County requests extension of City sewer to serve the parcel. Dakota County Board Action: The Dakota County Board is expected to review and approve the agreement at its July 19, 2022, meeting. BACKGROUND: N/A BUDGET IMPACT: N/A ATTACHMENTS: Map Resolution Agreement Final Plat i►^ >•'� .�r .0, x .i, +F qy Y YVr� P • • �r, tflJ f , �v, ... r. ', � `+!t AX1:14. �r {11101. t• ``144TH STjW, 145TH STEW, . ,� - * �# a ' "1 -r d .�� �� / ti� : . o v . rir•wt try ,..... ,---.„ h� s 'rFLLvCATCHERLN'�l (` _a-- ,. ' 1 '' Y . ... ,,. ,,,,,r,.,.„,,... -_,-,-: .,,, ,, . -: z, - - ,--., - - - , ..,---A, At- ruv...fu.r_ . .�. .. ----, ..„ . , ;.'70 - 147iTH ST VV c_ , °1�� plant .. / -nr- , + \O re" w_ i o „. 1.,_...,,,c1;,.; _ -_. .., ii .;‘,...11 ,,,., ,,_ ,,,,,,g w- -4..,4,II _ ...,,.. . 7 11 r.. .... . . , OO . ,,,',, 1,, --..i..,...-1 ,.1 . 14,-:, .: s iI0 I m 148TH'ST:W t-`.:a moiA w, .. 4 —1 11 . .; -:—.- 'c't ''''''' *- . 11 ir S I 77111 E ,..,..._. _ iiiii, .. T :1 «w' ,, „„k lei \ I 4 � iTNSTw FLO = - RENCEITRL Q w .. T 1� �� r 1 3p 1 ,, J { w ► ,..-.,, o� -T �� Q- .r - 150THST,W ®_f� , 150TH ST W W' t �_ w t I p x �'iri V 15 ST ST W in- _ i.,-,:, _ it- .,..-_ . „ ,-...;,...:.. _.::-.;,,.... . 1 ",v, — IlltiP,Pl II—, _ � W 8 ,.. h- g _ — i r J a . . o 1 A J .. NORTH CREEK r— Y fl GREENWAY , ,� ' v , w - I# ., AT MAGELLAN /0:0P-,4-' ft-,,LesiP11- -- 41111.4 N 9 '3. i I, ' V So WI ow E 1 1n1 ■ re 7, S ANFL-e,m_tak-i„iiitawr Le, ,to •�� -III. . b r + ;LOCATI N MAP ^ CITY OF APPLE VALLEY RESOLUTION NO. 2022 - APPROVAL OF FINAL PLAT AND DEVELOPMENT AGREEMENT MAGELLAN 2ND ADDITION WHEREAS,pursuant to Minnesota Statutes 462.358,the City of Apple Valley adopted, as Chapter 153 of the City Code,regulations to control the subdivision of land within its borders; and WHEREAS,pursuant to Chapter 153 of the City Code, the City Planning Commission held a public hearing on an application for subdivision of land by plat on March 2,2022; and WHEREAS,the City Planning Commission found the preliminary plat to be in conformance with the standards of Chapter 153 of the City Code and recommended its approval on March 2, 2022, subject to conditions,which was subsequently approved by the City Council on March 24,2022; and WHEREAS,pursuant to Chapter 153 of the City Code, a subdivision agreement between the applicant and the City detailing the installation of the required improvements in the subdivision and the method of payment was prepared; and NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Apple Valley, Dakota County,Minnesota,that the subdivision agreement and final plat for the following described plat of land are hereby reauthorized and the Mayor and City Clerk are authorized to sign the same, to wit: MAGELLAN 2ND ADDITION BE IT FURTHER RESOLVED, pursuant to Chapter 153 of the City Code,that said plat shall be filed with the Dakota County Recorder within sixty(60) days of the certified release from the City offices or such approval shall be null and void. ADOPTED this th day of , 20 . Clint Hooppaw,Mayor ATTEST: Pamela J. Gackstetter, City Clerk 1 CERTIFICATE As Apple Valley City Clerk, hereby certify that the forgoing is a true and correct copy of a resolution adopted by the City Council and the final plat described therein is hereby released for recording with the Dakota County Recorder this day of , . Pamela J. Gackstetter, City Clerk 2 DEVELOPMENT AGREEMENT Between MAGELLAN PIPELINE COMPANY,L.P. AND COUNTY OF DAKOTA And CITY OF APPLE VALLEY For MAGELLAN 2ND ADDITION AGREEMENT WHEREAS, the City of Apple Valley, Dakota County, Minnesota, (the "City"), has been requested by Magellan Pipeline Company, L.P., a Delaware limited partnership (the "Owner") and County of Dakota, a body politic in the State of Minnesota (the "Developer") to approve for recording the following described plat: The plat of Magellan 2nd Addition; and WHEREAS, Owner intends to develop Lot 1, Block 1, Magellan Addition (the "Property") as Lot 1, Block 1, and Outlot A("Outlot"); and WHEREAS, Developer is under contract to purchase the Outlot from Owner; and WHEREAS, pursuant to City Ordinances, the Planning Commission held a public hearing with reference to the application for approval of the subdivision on March 2, 2022; and WHEREAS, the Planning Commission recommended its approval on March 2, 2022; and WHEREAS, the City Council approved the preliminary plat on March 24, 2022. NOW, THEREFORE, in consideration of the mutual agreements of the parties, it is hereby agreed by and between the parties as follows: 1. Subject to the terms and conditions of this Agreement, the City hereby approves for recording the plat known as Magellan 2nd Addition, as shown, and noted on Exhibit "A" attached hereto. 2. This Plat is governed by the terms and conditions of the City's Zoning Ordinance (the "Ordinance"). Any use or development of the Plat shall be in accordance with the provisions of the Ordinance. 3. The municipal improvements serving the Property shall be maintained as follows: A. The City shall only be responsible for maintenance of sanitary sewer lines having a pipe equal to or greater than eight inches in diameter and located within public right-of-way or utility easements. Maintenance of service and lateral lines shall be in accordance with City Policy 2.03 Water and Sanitary Sewer Service Maintenance and Repair Policy Adopted July 8, 2010,per Resolution 2010-144. B. The City shall only be responsible for the maintenance of water lines having a pipe equal to or greater than six inches in diameter and located within public right-of-way or utility easements. Maintenance of service and lateral lines shall be in accordance with City Policy 2.03 Water and Sanitary Sewer Service Maintenance and Repair Policy Adopted July 8, 2010,per Resolution 2010-144. C. The storm sewer improvements shall be owned and maintained by the City and shall be located entirely within public right-of-way or dedicated public easements. 4. The Owner and Developer shall comply with the conditions of preliminary plat approval set forth in City of Apple Valley Resolution No. 2022-50, a copy of which is attached hereto as Exhibit `B"and incorporated herein. 5. Subject to the provisions hereunder, the Developer shall grade the Outlot in accordance with plans and specifications submitted and approved by the City Engineer, and shall: A. Install all lot monuments upon or before October 31, 2022. B. Comply with all requirements of the Natural Resources management regulations as set forth in Chapter 152 of the Apple Valley City Code prior to, during and after the development of the Property. The Developer further agrees to submit to the City for its approval, a Natural Resources Management Plan prior to any construction or land-disturbing activity in connection with the development of the Property. The Developer shall implement and comply with all terms and conditions of the approved Plan prior to and during any construction or land-disturbing activity, including, but not limited to, maintaining the performance security required in Chapter 152 of the Apple Valley City Code. C. Install erosion control measures in accordance with the approved Natural Resources Management Plan. D. Install each item noted in this Section 5 at the Developer's sole cost and expense, in accordance with all plans reviewed and approved by the City. E. Attend a preconstruction meeting with representatives of the City and to require the attendance of all contractors and subcontractors, prior to commencement of grading. F. Developer will not bury any pipe, install bituminous surface, nor pour concrete pursuant to implementing the Plans, without the specific approval of the City Inspector,prior to the work being performed. G. All "on-site" inspections by the City will be done at the sole cost and expense of Developer, by persons supplied by the City. H. Shall repair all damage to City streets, curbs, gutters, utilities, and other municipal improvements caused by or resulting from the development of the Property, at the Developer's sole cost and expense. I. Deliver and to keep in existence with the City, a letter of credit or cash escrow in the amount of Two Thousand Five Hundred ($2,500.00) Dollars ("Financial Guaranty") to secure the performance and payment of the Developer's obligations under Section 5(B) of this Agreement, in a form and with terms to the sole satisfaction of the City, until all the construction obligations are fulfilled. Upon installation of the lot monuments, a written request may be made to obtain a release of the Financial Guaranty. If the City's inspection determines that the improvements were installed the City will cause the Financial Guaranty to be released. Otherwise, the Financial Guaranty will remain in place until such time as the improvement is satisfactorily installed. J. Pay the City's reasonable costs related to the Property and this Agreement, including but not limited to administration, engineering, legal fees, inspection, and enforcement. The City shall submit invoices to the Developer with detailed descriptions of the services rendered by the City in accordance with this Agreement. The Developer shall deposit the sum of Five Thousand($5,000.00) Dollars with the City toward payment of the City's reasonable costs. If the City's reasonable costs exceed the deposit, Developer agrees to reimburse the City within thirty (30) days of billing. Should the costs be less than the amount of the deposit, upon completion of the improvements, the amount remaining on deposit shall be returned to the Developer. K. Agrees that any material violation of the terms of this Agreement and in particular this section, shall allow the City to stop and enjoin all construction in the Property until authorization to proceed is given by the City. The Developer agrees to hold the City harmless from any damages, causes of action, or claims related to the construction being stopped by the City. 6. The Owner and Developer acknowledge and agree that Outlot A is suitable solely for the installation of a trail and attendant signage and is unsuitable for the construction of any building or other improvement. The Owner further agrees that any construction on or improvement of Lot 1 is subject to compliance with the City's Code of Ordinances. 7. No occupancy of any additional buildings on Lot 1 shall occur until water, sanitary sewer, and a paved driving surface are available for use to that building. 8. Prior to the release of the Plat for recording, the Developer shall: A. Deliver to the City the Financial Guaranty(Section 5.I). B. Deposit the funds to the City(Section 5.J). C. Pay the following trunk charges' in the total amount of$18,640.57, calculated on Outlot A, 2.23 acres: Calculation Amount Due Storm $8,359/acre $18,640.57 9. The parties mutually recognize and agree that storm water pond dedication requirements, as provided in Chapter 153 of the City Code, shall be satisfied by the dedication of drainage and utility easements on the plat. 10. The Developer agrees to provide the City with as-built surveys for any building constructed within the Property, prior to the issuance of the Certificate of Occupancy for that building. 11. The Developer hereby specifically releases the members of the City Council from any personal liability in connection with handling funds pursuant to the terms of this Agreement, and further agrees to indemnify and hold the members of the City Council harmless from any claim, of any and every nature whatsoever, as a result of this Agreement, the plat, and the development of the Property. 'Additional trunk charges for storm sewer, and sanitary sewer will be due and payable at the time of replat of Lot 1 or the issuance of a building permit for the improvement of Lot 1, whichever occurs first, at the rates then in effect. Additional trunk charges for sanitary sewer will be due and payable upon a connection to the sanitary sewer system to serve Outlot A, at the rates then in effect. 12. The parties mutually recognize and agree that all terms and conditions of this Agreement shall run with the Property and shall be binding upon the respective heirs, administrators, successors and assigns of the Developer. IN WITNESS WHEREOF, the parties have hereunto set their hands. Signature pages to follow: Owner: Magellan Pipeline Company, L.P. a Delaware limited partnership By: Magellan Pipeline G.P., L.L.C. a Delaware limited liability company Its: General Partner By: Printed Name: Its: Vice-President STATE OF MINNESOTA ) ) ss. COUNTY OF ) On this day of , 2022, before me a Notary Public within and for said County, personally appeared to me personally known, who being by me duly sworn, did say that he is the Vice-President of Magellan Pipeline G.P., L.L.C., a Delaware limited liability company, the General partner of Magellan Pipeline Company, L.P., a Delaware limited partnership named in the instrument, and that the instrument was signed on behalf of the company and partnership as the free act and deed of the partnership. Notary Public DEVELOPER: County of Dakota a Minnesota body politic Printed Name: Its: STATE OF MINNESOTA ) ss. COUNTY OF ) On this day of , 2022, before me a Notary Public within and for said County, personally appeared to me personally known, who being by me duly sworn, did say that he is the , of Dakota County, Minnesota, named in the instrument, and that said instrument was signed on behalf of the County as the free act and deed of the County. Notary Public CITY OF APPLE VALLEY A Minnesota municipal corporation By: Clint Hooppaw Its: Mayor By: Pamela J. Gackstetter Its: City Clerk STATE OF MINNESOTA ) ) ss. COUNTY OF DAKOTA ) On this day of , 2021, before me a Notary Public within and for said County, personally appeared Clint Hooppaw and Pamela J. Gackstetter to me personally known, who being each by me duly sworn, each did say that they are respectively the Mayor and Clerk of the City of Apple Valley, the municipality named in the foregoing instrument, and that the seal affixed on behalf of said municipality by authority of its City Council, and said Mayor and Clerk acknowledged said instrument to be the free act and deed of said municipality. Notary Public This instrument was drafted by: Dougherty, Molenda, Solfest, Hills & Bauer P.A. 14985 Glazier Avenue, Suite 525 Apple Valley, Minnesota 55124 (952) 432-3136 KNOW ALL PERSONS BY THESE PRESENTS: That Magellen Pipeline Company, L.P., a Delaware limited ` `_ \ T \ �. / / partnership, owner of the following described property: ftAGELLAN I\i D L.\DDITION ' � n v / I \(-,_--, ,\-\ ,A � v v I \ V v I / ......... / o Lot 1, Block 1, MAGELLAN ADDITION, according to the recorded plat thereof, Dakota County, A r I 0 Minnesota. - �. n �\ � v ` C�1 �� / / / J �_ —\ IVI1 --7 / Has caused the same to be surveyed and platted as MAGELLAN 2ND ADDITION and does hereby r-\ / I I II L_ I ` � / / , .._ • / / dedicate to the public the drainage and utility easements as created on this plat. n I I _ L v .� g0 71 \ r� I r \ L -L L- I ' r In witness whereof said Magellen Pipeline Company, L.P., a Delaware limited partnership, has caused n -� �� L -L- v I / 91 �/ / %�� these presents to be signed by its proper officer this day of , 20 I 100 I !"-\ I • / / + Q"E 5�� - / / `L�O•�� ~5 _ � 3,3QQ Magellen Pipeline Company, L.P. _ N7 -1 5-1 549 9 By. -- Vice 0 0 -I A -7TI I ^TD 1--r-T \ ,\ /r-^T / � � President of Magellan Pipeline G.P., L.L.C. o O I `I- / I Fl I I \ L-L- I V v I__" I 1150.00 " - • General Partner of Magellan Pipeline Comany, L.P. R 0�16047'S3 _ S89'42'07"E 442.95 - • - 337.16 _ _ _ _ _ , — STATE OF 100 COUNTY OF I I _o This instrument was acknowledged before me on day of , 20 , I by ,the Vice President of Magellan Pipeline G.P., L.L.C., General Partner of I I I Magellan Pipeline Comany, L.P., on behalf of the company. I L 1 J ILIJ / � I < County, Printed Name < i I - I I 1_ _1 My commission expires I I 1 L1J /1 - I r- I - D 1 1 I Marcus F. Hampton do hereby certify that this plat was prepared by me or under my direct L I - z= L-I _1 supervision;that I am a duly Licensed Land Surveyor in the State of Minnesota;that this plat is a correct LIJ I _ No .,- representation of the boundary survey; that all mathematical data and labels are correctly designated I ' > co L i- on this plat; that all monuments depicted on this plat have been, or will be correctly set within one year; L _ I < i LIJ / that all water boundaries and wet lands, as defined in Minnesota Statutes, Section 505.01, Subd. 3, asIN J of the date of this certificate are shown and labeled on this plat; and all public ways are shown and LIJ LI_ I \`e/ N — 7 labeled on this plat. \ / I L1- / o Z - L� LOT 1 z Dated this day of , 20 —,- I o I < r CD BLOCK 1 �- I > Marcus F. Hampton, Licensed Land Surveyor, Minnesota License No. 47481 - I __IG > Li_ I 7 STATE OF MINNESOTA I I H/- I I 7-1 _ COUNTY OF C D L I� I LIJ i 1� 1 / � I .�/ - r- z L, L _� � r \ I 0) (/ ) This instrument was acknowledged before me on this day of 20 I I _ ~ \ by Marcus F. Hampton. N L J I / ) 0 I v W L \ \ <II co ' � � � \ \ \ `J N < . ,_ in -� ) I (/ ) g 0� \� \ ,—\ V N - (— Signature Printed Name j I - — QO \ N - L— � � \ 1 s O County, l�� (/ ) I L I - \- - O My commission expires January 31, L I I I m \� \ , \ LIJ / CITY COUNCIL, CITY OF APPLE VALLEY, COUNTY OF DAKOTA,STATE OF MINNESOTA � ) I o N-. < JO z Li_ O This plat of MAGELLAN 2ND ADDITION was approved and accepted by the City Council of the City of I 1IApple Valley, Minnesota at a regular meeting thereof held this day of WI I o Z (if ) , 20 , and said plat is in compliance with the provisions of Minnesota Statutes, Section i�- I z = 5 -I 505.03, Subd. 2. I v) • SCALE IN FEET LIJ I 100 s� L By: 0 100 200 300 I IJ / / [ I— Mayor Clerk —�— I I / / / /\� / / < r o I / / - 7 DAKOTA COUNTY SURVEYOR, COUNTY OF DAKOTA,STATE OF MINNESOTA \ / / L - BEARINGS ARE BASED ON THE WEST LINE OF LOT 1, I / / I I I hereby certify that in accordance with Minnesota Statutes, Section 505.021, Subd. 11,this plat has i z / / L_I J been reviewed and approved this day of , 20 BLOCK 1, MAGELLAN ADDITION WHICH IS ASSUMED / _ 7 100 w , - / / w TO HAVE A BEARING OF N 00°11'14 W / - I I Mom/ / Q a L > rn/ / `�' By: DENOTES FOUND OPEN 1/2 INCH IRON MONUMENT I / / 1- Todd B.Tollefson, Dakota County Surveyor UNLESS OTHERWISE NOTED L 1 _1 L - I I j m / / J COUNTY BOARD, COUNTY OF DAKOTA,STATE OF MINNESOTA 0 DENOTES SET 1/2 INCH BY 14 INCH IRON MONUMENT ,� / /.-- ] c� // / I- w WITH CAP MARKED R.L.S. NO. 47481 I- I I � z/ / Q We do hereby certify that on the day of , 20 ,the Board of Commissioners of < I i� / / z ® DENOTES FOUND HENNEPIN COUNTY CAST IRON o O Q Dakota County, Minnesota, approved this plat of MAGELLAN 2ND ADDITION and said plat is in - < I MONUMENT N89°51'19"E 274.59 --- �� / / 0 compliance with the provisions of Minnesota Statutes, Section 505.03, Subd. 2, and pursuant to the G > - �, / `: Dakota County Contiguous Plat Ordinance. 1-o A DENOTES SET MAGNETIC NAIL - I l I ' w _ _ i_ / / �o By: Attest: p DENOTES RIGHT OF ACCESS / / / N Q N Chair, Dakota County Board Dakota County Treasurer-Auditor DEDICATED TO DAKOTA COUNTY I I ' 7 \ I o % 0 / / w L_1J C/\) � r�i / / 1J PER PLAT OF MAGELLAN ADDITION ~ Lri - N --NORTHERN STATES POWER�� N _J a DAKOTA COUNTY DEPARTMENT OF PROPERTY TAXATION AND RECORDS, L COUNTY OF DAKOTA, STATE OF MINNESOTA - L- I I I �'�" COMPANY EASEMENT PER !� S D M 1 s DOC. NO. 2474708 ; • w L- � 5� o N Pursuant to Minnesota Statutes, Section 505.021, Subd. 9, taxes payable in the year 20 on the land VICINITY MAP i o co o 1- hereinbefore described have been paid. Also pursuant to Minnesota Statutes, Section 272.12,there are i ) \ I 0 �I I z a w no delinquent taxes and transfer entered - — < I NORTHERN STATES POWER COMPANY- ° .,�I this day of , 20 140TH STREET WEST ,L I I - J I o�I I a yl ~ o I 10 EASEMENT PER DOC. NO. 598026 N89 51'19"E / o N o w 5-- o -�- 117.80 �60.00, 4 E 0 o ►� ----- ----7 n I 35.00-c-_T--s 1- - _ 1 „ I r N L i - 100 663.15 NOO°11'14"W `, '� -�:-k--- 7 Sp0%274.59 / _y ' 484.35 Z I rj1 175.004 `'� J , _ z L By: NW 1/4 NE 1/4 a ��- A A -A• A A A A _ L / �- AS A » A -A A -fA A-- ,,...7 oc� Amy A. Koethe, Director, 1 , o S89 51 19 W 595.00 �� �' S89 51 19 W 659.35 0Z All) Department Of Property Taxation and Records w 1 I CC � ^ _� •- oz 0 Z SEC• 26 CO 0 02'' >100.00 25°QQ oo �o --`�(�,--0 25.00 oz 0 in COUNTY RECORDER,COUNTY OF DAKOTA,STATE OF MINNESOTA > z N00°11'14"W +AlrF"W �.�' �� SOQy>> • ,� '7 "'O 147TH STREET Y N00�1 ' / // rn �4 E / I I I /-1 -_ __ -�. F l . I v �/ . fi N89°51'19"E 2648.21 I hereby certify that this plat of MAGELLAN 2ND ADDITION was filed in the office of the County Recorder - - - - - • - - - - - - -�- ��- - �- - - - - - - - - - - - 0 forpublic record on this dayof 20cn Q 0 1 , r1T1 I ^-1—D r-r-T \ Air-^T , at o'clock . M. cp SW 1/411 SE 1/4 NOT TO SCALE 10° 110,1 \ I `)\J I F1 `: I I \ L L I v v L_._: I I in Q \ I 1 --SW CORNER OF SEC. 26, T. 115, R. 20 ,�, . and was duly filed in Book of Plats, Page _ , as �ij o N 19 Document Number __—__ __—__ - o Sa95 C.S.A.H. NO. 42 I (150TH STREET WEST) By SEC. 26 T. 115 R. 20 100 Amy A. Koethe, County Recorder I EXHIBIT A DAMES R. HILL, INC. Exhibit B -Page 1 of 4 CITY OF APPLE VALLEY RESOLUTION NO. 2022-50 PRELIMINARY SUBDIVISION APPROVAL MAGELLAN SECOND ADDITION WHEREAS,pursuant to Minnesota Statutes 462.358,the City of Apple Valley adopted, as Chapter 153 of the City Code,regulations to control the subdivision of land within its borders; and WHEREAS,pursuant to Chapter 153 of the City Code,the City Planning Commission held a public hearing on an application for subdivision of land by plat on March 2, 2022; and WHEREAS,the City Planning Commission reviewed the preliminary plat for conformance with the standards of Chapter 153 of the City Code and made a recommendation regarding its approval on March 2, 2022, subject to conditions. NOW,THEREFORE, BE IT RESOLVED by the City Council of the City of Apple Valley, Dakota County, Minnesota,that the preliminary subdivision as depicted on Exhibit"A", attached hereto, is hereby approved for a one-year period,the preliminary plat is identified as: MAGELLAN SECOND ADDITION BE IT FURTHER RESOLVED,pursuant to Chapter 153 of the City Code,that said preliminary plat approval is subject to the following conditions,which shall be incorporated into a development agreement to be considered for approval at the time of submission of the request for final plat approval: 1. The plat shall be configured to have one(1) lot and one (1) outlot. 2. Park dedication shall not be required for this subdivision. 3. Storm water pond dedication requirements will be satisfied by the dedication of drainage and utility easements on the final plat. 4. Development of the site shall be subject to compliance with all stormwater management regulations as set forth in the City Code to address on-site stormwater management and subject to final review and approval by the City Engineer. 5. The developer shall dedicate a ten foot(10')wide easement on the final plat for drainage,utility, street, sidewalk, and street lights along the entire perimeter of lot(s)within the plat wherever abutting public road right-of-ways. 6. Developer shall dedicate a five foot(5')wide drainage and utility easement on the final plat along all common lot lines. EXHIBIT B Exhibit B - Page 2 of 4 7. Developer shall install municipal sanitary sewer,water, storm sewer, and street improvements as necessary to serve the plat, constructed in accordance with adopted City standards, including the acquisition of any necessary easements outside the boundaries of the plat which are needed to install connections to said necessary improvements. 8. The developer shall submit a final grading plan and lot elevations with erosion control procedures,to be reviewed and approved by the City Engineer prior to issuance of the Natural Resources Management Permit(NRMP). If the site is one (1) or more acres in size,the developer shall comply with the Minnesota Pollution Control Agency's storm water permit rules for regulating storm water discharges to abate water pollution during construction activities, and shall submit to the City a copy of all permits required thereunder to be obtained by the developer(Minnesota Pollution Control Agency's storm water permit rules are regulated in accordance with the Code of Federal Regulations, Title 40, Section 122.26 and Minnesota Statutes). 9. The developer shall install a public (or private) street lighting system, constructed to City and Dakota Electric Association standards. 10. Construction and earthmoving activities shall be limited to the hours of 7:00 a.m. to 7:00 p.m. Monday through Friday. Weekend construction hours shall be limited to the hours of 8:00 a.m.to 5:00 p.m. on Saturday. Construction shall not be performed on Sundays. 11. The City receives a hold harmless agreement in favor of the City as drafted by the City Attorney and incorporated into the development agreement. ADOPTED this 24th day of March,2022. Clint Hooppaw,Mayor ATTEST: Pamela J. Gackstetter, City Clerk 2 Exhibit B-Page 3 of 4 CERTIFICATE I, Pamela Gackstetter, Apple Valley City Clerk, hereby certify that the forgoing is a true and correct copy of a resolution adopted by the City Council on March 24, 2022,the original of which is in my possession, dated this day of , 20_ Pamela J. Gackstetter, City Clerk • E..w„•EIENT That...•.•«I Gema. -L>,.DelawareF H� MAGELLAN 2ND ADDITION \E ,. n_�0,,,- ;- /——/ -\ nix' I I Imo/ r' MAGttuNRDDITAN,dcww..I.0•Nania.rl..nl.LA,uu eWt /`n K A„, I^ \ g_I V LJ I`/ /// V ` Len v-- V.._C1 �� Rlmnmm� Ir-^ NVII _\ �r surveyed and planed a+MAGELLAN 2ND ADDITION and eon hereby I n I I r_-V/ L-CIv •17 II I V L-'-•, `ll `• / _-., ^I a«Naa to lhep n the areina¢e aw ul llv easements n created on this a« ( ' n i)L�1 f" RV nLiL,L_1 , p / P. I .a ilea partner sawed 1 ' K, , La L- / S �� 1 Mem omens,to ee,¢ea w.P«....., _ „l' Y HP y-a. .aeaw.plgRe..D.a.h�.i.. __J L 1 �' �+e,-a ~ ..Fw.General herrn,o.p......em $ $ 1 1iiTri MTh rGL-i a. L l. m.t — _ coup.,Of 1 I Y t I I I I ...,,IM-K..ae Ma..al.oeay.i,°a•aaaaa..3FWa.Pipeline G.p,LI.Exce—annex of E ...a.............,........E a._UR..a.......e I�I� I I ,_) : ) 1 1 << { La_ I-- I marcusi Hammen do hereby aenllyMA Ns pat was prepared Pry me or under MY WreM I - I S urvry:and.1 alllmomematical In the ate datal kArnnesolg;that this plat.Is a correct and label ere correctly designated ^ I F F I-I_ an!his plat;tnal.1 memento., ilea on Otis No have b«n el will be Correctly Set within one year: F_ 1 L i `f' `) tn.all wareWoundatres and wet lands as et xenon SOS.UM1 Saba-3.a, , el me dare ol labeled aan.L,Np.nandNaeledpn-<ala IppbFw„,aK,pwnand _ . Li I p= LOT 1 1 <_ 1 f:-, ; <_ BLOCK 1 .) ,..K.;,,„,, d land wN<yn,.MmnnnlaLNen,eNaa,a,l I 1 u_ <- m eaw*ay, - T 1 _ $ Lea OCK , XM..c,FH.mpn, wNmnp.ln,.m.nnl p K I ;� nr ITt1,�T` r (;) $ nil COmteaxame 1 " .,r_I I —.I >H lry ATI OE �pl tl E�01 APPLE 00LLEy,COVN oFo^KDCA.p,HamPMMNESOTT.pinB«bpn { 1 .1..1L !Nis plat r 1t f ;l) SOS D3-Su«— la vpalnmtomo ui<e wr ee v SCALE IN PEON C- I I< 1 - ; / • ev 0 too ]OD _ a, 1 1 r IL- Ma.pr — ow. i/ << DAKOTA COON,.oN.NLToo.COUNTY Of DAKOTA,s TE OF MINNESOTA \ S . i hereby emhl nal lit accervance wnn M,nne,ola Slalu n.we Iwo VIsp.S 1.....a Ple.ga.Na BEARINGS ARE BASED ON THE WEST UNE OF LOT 1. _ I he I Q � BLOCKI,MAGELLAN ADDITION WHICH ISASSUMED / - 1 MV MtiNaN ,aA Ao..1 - TOHAVEPBFARINGOFNOo•SI'1a'w / \ I I O - - Br. 6 DENOTES FOUND OPEN In INCH IRON MONUMENT FI- C/Toads Ioneacn askew County Sw.eval UNLESS OTIERWISE NOTFO F- I jr N1/RM1 e4,.0.�,2I.701►4.2.,NlR or 22.11,/)1. 0 DENOTES SET I/11NCH au.INCH IRON MONUMENT `i r� 1 I i' WITH rip MARKED R L S NO P.M IJ_. m Mr�19.SI m««eo- :xonpoITION.ee said a.,SlI,,Ipner.of L- � i 11 .. yeR_a l,a a • - .'1 HMI w 0 DENOTES FOUND HENNEPIN COUNTe.7r IRON < < oe Siertnn.See,man SOS D3 Sebd Landourtuant to the MONUMENT .a +f_ •:y Cr • Dakota Ceumy Contiguous Nal Ordinance N A DENOTES SET MAGNETIC NAIL - 1 I ' ' li v, IL, �• il! N 'y °v Ew.D a cc a..p. "a" a ww.1 ,.•we. e°l"°neEn [MRHISHIB(PE AnnaATT i:� I Is '3 = �, K.TyicEM .roroo.F -l' I I n..veE. I; i2 . OAPOTEs COUNT.DEPARTMENT Or oOxyorDAa019.g,.,EoaMINNEEOTA sbdBNAHeREmRm, .,T VICINITY HAY ) I I $�Y xcS'i• a. r a - IT) ,lases payable in the yeas 20 on the noN"°R 0Han+lerenterescri.d hays Peen caul pursuant,Mmn<002010,.,.xn,pn-ll.the lit. (_ <L { I —. i Ob2100 o° D°� ....-1..5p^ i i i = ra day or • K _J Iw L N,1 8+'g ar}i ] :-Y!• 1---2�'-�_ -. 'ems __1_'±.sy_>.^�A7 ^---' a w: H D I . ,ea I r Ira ^—— `�.r-!•— _ Rmr A ao.t< neao, SEEI'S1'19 w S9 [p _ 2- J,,t5.7ol' S693F',9nw 659.35 0 cOwM1gggpgpg7-Cala311..0,/.COEti KL.na M+na. ..� L`-.. I{ plr� $ E N]'+'°°w.nn y /~g , •{sR 9 E1, ,., $ I here.ten.that Mn Mai of MAGELLAN 3ND ADDITION Pin Pled aDie MR.of She Counts Recorder }U iS 1 l ---- LL~ - - -- •'1-- --Doler cument tend Hon umber this ._-ypI .m o•a«K ;;. [ ..,,osc.lE E; ''n.e++p lss sm.:E,.,m R.To ���� ,,Tlin Th:(.rl a,E- _ and Pia,eery needed g«— a,plaxo ee°I— —.aa _ lit N„p E,, v`tn YK1] r . Pile ►..;.;:wa.,gw,l...,...- .---- .� -- ————7 ..p 1 JAMES F. HILL. INC. KNOW ALL PERSONS BY THESE PRESENTS: That Magellen Pipeline Company, L.P., a Delaware limited \ `\�•` n I-r I I\ I 1 / / partnership, owner of the following described property: F'crJ1AGELLAN I\i D I..\DDITION 0 ' \ n / 1 � � �� a � � � \I i\ IJU � � / / o Lot 1, Block 1, MAGELLAN ADDITION, according to the recorded plat thereof, Dakota County, \ r 1 \ L / o Minnesota. n 1- v \ C-0 -• / / I-� 1 I � NIr- � \ , \ � I_\ ICI , /� `7 � / / / / Has caused the same to be surveyed and platted as MAGELLAN 2ND ADDITION and does hereby I r \ / i IIsL_ \ 80 ` / _�• /dedicate to the public the drainage and utility easements as created on this plat. \ I /\ IV r I r- L _L- I 1 In witness whereof said Magellen Pipeline Company, L.P., a Delaware limited partnership, has caused n ,_� ,_� L L_ \� I-\ L - these presents to be signed by its proper officer this day of , 20 I I I \ 1 / / / + „E 515.9, ��o`� �5 100 _ 3. 0p0 _ , Magellen Pipeline Company, L.P. L I _ N1 1 5� 549 9 By: o o 1I A -7TI I ^T�) r-r_-T \ A /r_-^T /� ' Vice President of Magellan Pipeline G.P., L.L.C. o o I 'I- I r1 �% \� 115O. 47,53" ! — — I I \ L_L_ I VVL_.. I OO General Partner of Magellan Pipeline Comany, L.P. R- o S89'42'07' E 442.95 - - 337.16• 4 1_ _ _ _ — STATE OF 100 r - T COUNTY OF I I I o 1---10 This instrument was acknowledged before me on day of , 20 , I by ,the Vice President of Magellan Pipeline G.P., L.L.C., General Partner of I I I Magellan Pipeline Comany, L.P., on behalf of the company. I L I J I ) / � 1 I < I County, Printed Name < r1 I - J L I 1 My commission expires I I I Ifl - r - J ,_1_,/1 I 1 1 I Marcus F. Hampton do hereby certify that this plat was prepared by me or under my direct L I _ z'- I 0 CO L_I __Isupervision;that I am a duly Licensed Land Surveyor in the State of Minnesota;that this plat is a correct LIB - ^ / representation of the boundary survey; that all mathematical data and labels are correctly designated I ' > co [ I- L I I I �on this plat; that all monuments depicted on this plat have been, or will be correctly set within one year; I - I < i L IJ / that all water boundaries and wet lands, as defined in Minnesota Statutes, Section 505.01, Subd. 3, as of the date of this certificate are shown and labeled on this plat; and all public ways are shown and I I I I- I \�V "' labeled on this plat. L I j I LI_ .. / o L 7 � LOT 1 0 Dated this day of , 20 j I I— < i z C D , ) < I I Li (;) BLOCK 1 / , - Marcus F. Hampton, Licensed Land Surveyor, Minnesota License No. 47481 - I _ ISTATE OF MINNESOTA I I /1T 1 nj7- L_\..-/ I I ro C D COUNTY OF ^ V I LIJ I '� o L� I_ _ � � r \ I 0) This instrument was acknowledged before me on this day of 20 I I \ by Marcus F. Hampton. N L J I / . W L CV cO Signature Printed Name < i I - - m - \ \ - County, n ( � \\/ -i�\ O 11- C/ LI O My commission expires January 31, - - I o 3 ,\�� \- N LIJ 1 r CITY COUNCIL, CITY OF APPLE VALLEY, COUNTY OF DAKOTA,STATE OF MINNESOTA ) 1 o < This plat of MAGELLAN 2ND ADDITION was approved and accepted by the City Council of the City of LIB I Z Apple Valley, Minnesota at a regular meeting thereof held this day of i7 I Lu z //) , 20 , and said plat is in compliance with the provisions of Minnesota Statutes, Section 505.03, Subd. 2. I i_ SCALE IN FEET LIJ I 100 S---..../ By: 0 100 200 300 I 1 J / / [ I— Mayor Clerk —�— I / / /\/ / / < r o — 7 DAKOTA COUNTY SURVEYOR, COUNTY OF DAKOTA,STATE OF MINNESOTA \ / / Z — BEARINGS ARE BASED ON THE WEST LINE OF LOT 1, I ,- / / I I I hereby certify that in accordance with Minnesota Statutes, Section 505.021, Subd. 11,this plat has i z / / L_I J been reviewed and approved this day of , 20 BLOCK 1, MAGELLAN ADDITION WHICH IS ASSUMED / - 7 100 w TO HAVE A BEARING OF N 00 11 14 W / - I / / w _ I � "' / / Q Q L _ • NH w By: • DENOTES FOUND OPEN 1/2 INCH IRON MONUMENT I I - '� ° / / r Todd B.Tollefson, Dakota County Surveyor UNLESS OTHERWISE NOTED L I J r I I � ��/ / ~ - I COUNTY BOARD, COUNTY OF DAKOTA,STATE OF MINNESOTA 0 DENOTES SET 1/2 INCH BY 14 INCH IRON MONUMENT ,� , CI ,N/ / I— w WITH CAP MARKED R.L.S. NO. 47481 1 I- C ] I I � Q We do hereby certify that on the day of , 20 ,the Board of Commissioners of < c / / z DENOTES FOUND HENNEPIN COUNTY CAST IRON - O O Dakota County, Minnesota, approved this plat of MAGELLAN 2ND ADDITION and said plat is in < I I I __ I / / MONUMENT - N89°51'19"E 274.59 I. 0 compliance with the provisions of Minnesota Statutes, Section 505.03, Subd. 2, and pursuant to the > - �, / Dakota County Contiguous Plat Ordinance. 1 �1/ 1-o p DENOTES SET MAGNETIC NAIL - zE �. _ 1_ / / 20 LLI By: Attest: p DENOTES RIGHT OF ACCESS / / / Chair, Dakota County Board Dakota County Treasurer-Auditor DEDICATED TO DAKOTA COUNTY I I ,� ) I o '� 0 / / w LIJ C. ) � �' / / r< PER PLAT OF MAGELLAN ADDITION ~ DAKOTA COUNTY DEPARTMENT OF PROPERTY TAXATION AND RECORDS, r— I N -=--NORTHERN STATES POWER--� cri E< COUNTY OF DAKOTA, STATE OF MINNESOTA — L— I I I K'� COMPANY EASEMENT PER w • S DOC. NO. 2474708 , - w L J I 00 5� o N Pursuant to Minnesota Statutes, Section 505.021, Subd. 9, taxes payable in the year 20 on the land VICINITY MAP r /- i ) o %� o a a hereinbefore described have been paid. Also pursuant to Minnesota Statutes, Section 272.12,there are (i ) \ I Z ' o n�I Z-1 w no delinquent taxes and transfer entered — — ° o od cK _ "' < I NORTHERN STATES POWER COMPANY- ; N I this day of , 20 140TH STREET L I — J I �10 EASEMENT PER DOC. NO. 598026 N89 51'19"E , ',9_::,NI I o w 5__yI o ------ — I o �-c- 117.80-_ 6000 �4E ;' o�I I o i\� /-1 35.00 --- ,�, i :::,.."---2-Soo I z cK 1I i i N L ! _ I 100 L 663.15 N00°11'14"W 1 -,: _ �r 274.59 & -y T 484.35 . 5� 175.0�—� — J - o By: NW 1/4 NE 1/4 - A A - - 21, 0 0 0 -t0 0�,� ct � c� Amy A. Koethe, y / o ' , S89'S1'19"W 595.00 �� L J ��' S89'51'19"W 659.350� Director, ,Department Of Property Taxation and Records w I 0< o^ �__ ,-- --a2 oz oz SEC 26 mo 0 0 >100.00 25.0 0 o0 5.QO o Z o inCOUNTY RECORDER,COUNTY OF DAKOTA,STATE OF MINNESOTA > --- ----- z N00°11'14"W +14"w ^0 000� SQQ'11' "'� ' a Y '11 / 14 A I I n I n A o a 1147TH I STREET �i ~o — — — — — — — — — — — —NOO /// - E � . .� .��. �1 . 0 — I v im/ . `1 �— — — — — — — --N89°51'19"E 2648.21 I hereby certify that this plat of MAGELLAN 2ND ADDITION was filed in the office of the County Recorder < - , forpublic record on this dayof 20O /DTI I ^-r�> r-r-T \ A /r-^T at o'clock . M. c� SW 1/4� SE 1/4 NOT TO SCALE 1 O.0 � I ....I \J I F 1 0 I I \ I__I__ I v v L 0 I I Lo 0 '--SW CORNER OF SEC. 26, T. 115, R. 20 , w r and was duly filed in Book of Plats, Page , as G� 0 1, 19 Document Number _____ _____�� o S$g51 C.S.A.H. NO. 42 (150TH STREET WEST) SEC. 26 T. 115 R. 20 By: I 100I Amy A. Koethe, County Recorder JAMES R. HILL, INC. 1 • ITEM: 4.J. ..... :�. Apple COUNCIL MEETING DATE: July 14, 2022 Valley SECTION: Consent Agenda Description: Project 2021-118, Applewood Pointe Roadway Improvements Staff Contact: Department/ Division: Brandon Anderson, City Engineer Public Works Department ACTION REQUESTED: 1. Adopt resolution awarding agreement for Project 2021-118, Applewood Pointe Roadway Improvements. 2. Approve Amended and Restated Waiver of Objection to Special Assessments for Project 2021-118, Applewood Pointe Roadway Improvements. SUMMARY: On June 14, 2022, two (2) bids were received for Project 2021-118, Applewood Pointe Roadway Improvements as described within the attached bid tabulation. Base bids ranged from $948,800.00 to $974,628.80. M.M. Miller Brother Excavating, Inc., submitted the low bid in the amount of$948,800.00. The low bid was $165,123.00 over the Engineers estimate of $783,677.00. Due to higher than anticipated bid pricing, United Properties requested an amendment to the terms of the Waiver of Objection to Special Assessments which is included as an action item. A standard City agreement will be utilized for this project. BACKGROUND: On May 12, 2022, City Council adopted Resolution No. 2022-71, approving plans and specifications and directing receipt of sealed bids for Project 2021-118, Applewood Pointe Roadway Improvements. On March 24, 2022, City Council adopted Resolution No. 2022-51 approving final plat and development agreement. On March 24, 2022, City Council adopted Resolution No. 2022-52 approving the final planned development agreement. On March 24, 2022, City Council approved Resolution No. 2022-53 approving feasibility report for 2021-118, Applewood Pointe Roadway Improvements. On March 24, 2022, City Council approved the Waiver of Objection of Special Assessments with United Properties Residential, LLC, for Project 2021-118, Applewood Pointe Roadway Improvements. On March 24, 2022, City Council Adopted Resolution No. 2022-54 ordering public improvements for Project 2021-118, Applewood Pointe Roadway Improvements. The Planning Commission held a public hearing for a proposed rezoning and subdivision on November 6, 2019. On August 5, 2020, the Commission voted 7-0 to recommend approval and the City Council gave its approval at their August 27, 2020, meeting. The development agreement reflects the conditions set forth in the preliminary subdivision resolution. BUDGET IMPACT: The total estimated cost of the public improvements is $1,328,320 as amended in the waiver of objection to special assessments. All costs associated with the construction of public improvements would be funded by United Properties. ATTACHMENTS: Map Map Resolution Bid / Quote Tabulation Agreement II McAndrews Road(Co.Rd 3S;• .L^ • • . . . i • • . ..• _ •• • ,L•. . .:,... . •• . •"". . •• 1 . • ti Mc • Andrews Rd _ 3.. • m • ^ 140th Street ro �} - -ay .. Y .. d CITY HALL 150th Street(Co. Rd 42) (u) • 157th Street 160th Street(Co.Rd 46) „ 1500 ]W[i SCALE FEET ■•• •••• ••••• •••• ••• • APPLEWOOD POINTE ROADWAY IMPROVEMENTS Apple 2021-118 Figure 1 Valley City of Apple Valley \ r I iii i� /A1 •..• I Apple., P IIey I r 7100 147TH ST W 0 100 200 APPLE VALLEY,MN 55124 HORZ. _m_m_� I SCALE FEET aow m o�z H goo I 6=u~ u i ,_oo vv VI," pag o I way J I «—ems INTERNAL SITE N o 0 r___— _—«�«—«— IMPROVEMENTS COMPLETED �3a� a o I I —_____-- " c< «—y BY OTHERS I- � I f -1 \, 101167) 1 /p4 l /\ �s �._ I o 0 0 \// N �P Oc W RI I11111 ��yy N LG i . Cri f . Y Z Y \ -1 - \ y<\\ = II 1 li _ Lu 8 ———— v `,', / —I <t g cc cL ,„„). ,_—_—1 ( > q � CI- �«_i-sue v IC - — o a --- I Q 6-_-_ _ __ - Its T T T / McAndrews Road / _ 1 // v a A T McAndrewoad < �� / 1 / / I c--11 ; In I / A / I I �I I ��� — — // 1 171 �I II 1 L—<I °� �o c% m�\ i �^ / I / II 1, \ \ / \ y� 5'c'/ c\ NO.REVISION DATE 74 I 11 —v A 1 1 \ / \ OOCG /�" b 1— o BID os/lz/zozz N,, FL, N / 1 II RA N \ / \ / �/� N °I ' n 1 1 )— % '� \ 1 N I rtn liu N — �`� ti \ 1 h > \ \ SURVEY \ \ 1 /�'II, Ili11 II /� 1 I 11 \ \ \ \ \ �� DRAWN DESIGNED US c \ \ \ / / / / III / \ APPROVED EIS J / 1 ^ — \ PROJ.N0. 2021-118 \ \ I I y/�// \ \ 1 u I ^ I SHEET NUMBER // \\^/�I( '1 I II III 11 , ^T 17 1 — � G 2.01 \ 1 x CITY OF APPLE VALLEY RESOLUTION NO. 2022- A RESOLUTION AWARDING AGREEMENT FOR PROJECT 2021-118, APPLEWOOD POINTE ROADWAY IMPROVEMENTS WHEREAS,pursuant to an advertisement for bids for improvements identified as Project 2021-118, Applewood Pointe Roadway Improvements,bids were received, opened and tabulated according to law and the following bids were received complying with the advertisement: (Tabulation attached as Exhibit A), and; WHEREAS, it appears M.M. Miller Brothers Excavating, Inc., is the lowest responsible bidder. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Apple Valley, Dakota County, Minnesota: 1. That the Mayor and City Clerk are hereby authorized and directed to enter into a contract with M.M. Miller Brothers Excavating, Inc., for its base bid in the amount of $948,800.00 for the completion of Project 2021- 118, Applewood Pointe Roadway Improvements, according to the plans and specifications heretofore approved by the Council and on file in the office of the City Clerk. 2. The City Clerk is hereby authorized and directed to return to all bidders the deposits made with their bids, except that the deposits of the successful bidder and the next lowest bidder shall be retained until a contract has been signed. ADOPTED this 14th day of July, 2022. Clint Hooppaw, Mayor ATTEST: Pamela J. Gackstetter, City Clerk �.��� Project Name: APPLEWOOD POINTE ROADWAY IMPROVEMENTS I hereby certify that this is an exact ::." City Project No.: 2021-118 reproduction of bids received. Apple Valley Bid Opening: Tuesday,June 14,2022,at 10:00 A.M.,C.S.T.-ELECTRONIC Owner: City of Apple Valley Brandon Anderson, P.E. ,(10, Registration No.43332 Engineer Estimate M.M. Miller Brothers Excavating McNamara Contracting Section Title Line Item Item Code Item Description UofM Quantity Unit Price Extension Unit Price Extension Unit Price Extension Part 1-Street and Trail Improvements $547,047.00 $624,190.00 $667,461.20 1 1 MOBILIZATION LS 1 $47,000.00 $47,000.00 $38,206.69 $38,206.69 $72,000.00 $72,000.00 2 2 PAVEMENT MARKING REMOVAL SQ FT 1836 $4.00 $7,344.00 $2.80 $5,140.80 $2.50 $4,590.00 3 3 REMOVE SIGN TYPE C EACH 2 $40.00 $80.00 $50.00 $100.00 $55.00 $110.00 4 4 SALVAGE SIGN TYPE C EACH 9 $40.00 $360.00 $50.00 $450.00 $55.00 $495.00 5 5 REMOVE CONCRETE CURB&GUTTER LF 325 $6.00 $1,950.00 $5.60 $1,820.00 $16.00 $5,200.00 6 6 SAW CUT BITUMINOUS (FULL DEPTH) LF 3559 $3.00 $10,677.00 $2.15 $7,651.85 $2.00 $7,118.00 7 7 REMOVE BITUMINOUS PAVEMENT-STREET SQYD 1797 $5.00 $8,985.00 $3.50 $6,289.50 $7.00 $12,579.00 8 8 REMOVE BITUMINOUS PAVEMENT-DRIVEWAY SQYD 23 $5.00 $115.00 $14.00 $322.00 $30.00 $690.00 9 9 REMOVE CONCRETE PAVEMENT- DRIVEWAY SQ FT 119 $20.00 $2,380.00 $2.75 $327.25 $7.00 $833.00 10 10 REMOVE CONCRETE MEDIAN NOSE SQ FT 53 $20.00 $1,060.00 $6.50 $344.50 $7.00 $371.00 11 11 EXCAVATION-COMMON CU YD 2867 $15.00 $43,005.00 $20.00 $57,340.00 $25.00 $71,675.00 12 12 EXCAVATION-SUBGRADE-STREET CU YD 50 $15.00 $750.00 $8.00 $400.00 $50.00 $2,500.00 13 13 SELECT GRANULAR EMBANKMENT CU YD 879 $25.00 $21,975.00 $28.00 $24,612.00 $30.00 $26,370.00 14 14 STABILIZING AGGREGATE CU YD 99 $30.00 $2,970.00 $50.00 $4,950.00 $50.00 $4,950.00 15 15 COMMON EMBANKMENT CU YD 3600 $15.00 $54,000.00 $10.50 $37,800.00 $20.00 $72,000.00 16 16 SUBGRADE PREPARATION SQYD 11864 $2.00 $23,728.00 $1.35 $16,016.40 $1.00 $11,864.00 17 17 STREET SWEEPER(WITH PICKUP BROOM) HOUR 20 $150.00 $3,000.00 $250.00 $5,000.00 $100.00 $2,000.00 18 18 AGGREGATE BASE CLASS 5- MEDIAN CY 210 $30.00 $6,300.00 $48.00 $10,080.00 $55.00 $11,550.00 19 19 AGGREGATE BASE CLASS 5-TURNING LANES CY 330 $30.00 $9,900.00 $49.00 $16,170.00 $55.00 $18,150.00 20 20 AGGREGATE BASE CLASS 5-WALK CY 200 $30.00 $6,000.00 $61.00 $12,200.00 $55.00 $11,000.00 21 21 BITUMINOUS MATERIAL FOR TACK COAT GAL 178 $2.00 $356.00 $4.50 $801.00 $3.00 $534.00 22 22 TYPE SP 12.5 WEARING COURSE (3,C) TON 280 $95.00 $26,600.00 $131.00 $36,680.00 $140.00 $39,200.00 23 23 TYPE SP 12.5 NON WEARING COURSE(3,B) TON 140 $95.00 $13,300.00 $105.00 $14,700.00 $140.00 $19,600.00 24 24 TYPE SP 9.5 WEARING COURSE (2,B)-TRAIL TON 171 $120.00 $20,520.00 $110.00 $18,810.00 $140.00 $23,940.00 25 25 POTHOLE EXISTING PRIVATE UTILITY EA 20 $400.00 $8,000.00 $390.00 $7,800.00 $450.00 $9,000.00 26 26 ADJUST GATE VALVE EACH 2 $500.00 $1,000.00 $500.00 $1,000.00 $800.00 $1,600.00 27 27 4" CONCRETE MEDIAN SQ FT 6655 $6.00 $39,930.00 $9.00 $59,895.00 $5.00 $33,275.00 28 28 6" CONCRETE WALK SQ FT 552 $17.00 $9,384.00 $17.00 $9,384.00 $14.00 $7,728.00 29 29 CONCRETE CURB AND GUTTER DESIGN B418 LIN FT 1260 $18.00 $22,680.00 $30.00 $37,800.00 $16.00 $20,160.00 30 30 CONCRETE CURB AND GUTTER DESIGN B618 LIN FT 1898 $18.00 $34,164.00 $33.00 $62,634.00 $18.00 $34,164.00 31 31 CONCRETE MEDIAN NOSE SQ FT 184 $15.00 $2,760.00 $18.25 $3,358.00 $14.00 $2,576.00 32 32 TRUNCATED DOME PANEL SQ FT 77 $60.00 $4,620.00 $16.00 $1,232.00 $50.00 $3,850.00 33 33 TRAFFIC CONTROL LUMP SUM 1 $30,000.00 $30,000.00 $36,500.00 $36,500.00 $32,000.00 $32,000.00 34 34 INSTALL SALVAGED SIGN PANEL TYPE C EACH 9 $150.00 $1,350.00 $170.00 $1,530.00 $475.00 $4,275.00 35 35 SIGN PANELS TYPE C SQ FT 73 $50.00 $3,650.00 $56.50 $4,124.50 $70.00 $5,110.00 36 36 EROSION CONTROL SUPERVISOR LUMP SUM 1 $5,000.00 $5,000.00 $0.01 $0.01 $1,000.00 $1,000.00 37 37 STORM DRAIN INLET PROTECTION EACH 14 $200.00 $2,800.00 $185.00 $2,590.00 $150.00 $2,100.00 38 38 SILT FENCE,TYPE MACHINE SLICED LIN FT 200 $5.00 $1,000.00 $2.50 $500.00 $5.00 $1,000.00 39 39 SANDY CLAY LOAM TOPSOIL BORROW(LV) CU YD 582 $40.00 $23,280.00 $52.00 $30,264.00 $63.00 $36,666.00 40 40 COMPOST(LV) CU YD 582 $40.00 $23,280.00 $52.00 $30,264.00 $63.00 $36,666.00 41 41 FERTILIZER TYPE 3 LB 333 $1.00 $333.00 $3.50 $1,165.50 $1.00 $333.00 42 42 SEEDING ACRE 1.2 $1,000.00 $1,200.00 $3,000.00 $3,600.00 $800.00 $960.00 43 43 HYDRAULIC MULCH MATRIX LB 2771 $1.00 $2,771.00 $1.50 $4,156.50 $2.00 $5,542.00 44 44 SEED MIXTURE 25-131 LB 366 $20.00 $7,320.00 $6.00 $2,196.00 $6.00 $2,196.00 45 45 WATER MGAL 80 $25.00 $2,000.00 $45.00 $3,600.00 $50.00 $4,000.00 46 46 4"SOLID LINE, MULTI COMP LIN FT 3798 $1.50 $5,697.00 $0.70 $2,658.60 $0.60 $2,278.80 47 47 4" DOUBLE SOLID LINE, MULTI COMP LIN FT 477 $3.00 $1,431.00 $1.30 $620.10 $1.20 $572.40 48 48 24" SOLID LINE, MULTI COMP LIN FT 76 $8.00 $608.00 $6.80 $516.80 $7.00 $532.00 49 49 PAVEMENT MESSAGE, MULTI COMP SQ FT 62 $7.00 $434.00 $9.50 $589.00 $9.00 $558.00 Part 2-Storm Sewer Improvements $178,955.00 $253,700.00 $238,064.00 50 50 REMOVE DRAINAGE STRUCTURE EACH 1 $750.00 $750.00 $350.00 $350.00 $700.00 $700.00 51 51 REMOVE FLARED END SECTION EACH 2 $500.00 $1,000.00 $350.00 $700.00 $700.00 $1,400.00 52 52 REMOVE PIPE SEWER(STORM) LIN FT 47 $20.00 $940.00 $28.00 $1,316.00 $16.00 $752.00 53 53 IMPROVED PIPE FOUNDATION TN 77 $35.00 $2,695.00 $50.00 $3,850.00 $23.00 $1,771.00 54 54 12" RC PIPE SEWER,CLASS 5 LIN FT 91 $60.00 $5,460.00 $94.00 $8,554.00 $75.00 $6,825.00 55 55 18" RC PIPE SEWER,CLASS 5 LIN FT 24 $70.00 $1,680.00 $120.00 $2,880.00 $84.00 $2,016.00 56 56 24" RC PIPE SEWER,CLASS 3 LIN FT 692 $90.00 $62,280.00 $125.00 $86,500.00 $100.00 $69,200.00 57 57 30" RC PIPE SEWER,CLASS 3 LIN FT 465 $110.00 $51,150.00 $170.00 $79,050.00 $150.00 $69,750.00 58 58 CONNECT TO EXISTING STORM SEWER EACH 2 $1,500.00 $3,000.00 $2,000.00 $4,000.00 $1,825.00 $3,650.00 59 59 2'x3' CB INCL R-3290-V CSTG, HDPE ADJ RINGS&I&I BARE EACH 3 $3,000.00 $9,000.00 $3,000.00 $9,000.00 $4,000.00 $12,000.00 60 60 4' DIA STORM MH INCL R-1642 CSTG, HDPE ADJ RINGS& EACH 3 $4,500.00 $13,500.00 $6,300.00 $18,900.00 $7,000.00 $21,000.00 61 61 4" DIA STORM CBMH INCL R-4342 CSTG, HDPE ADJ RINGS EACH 2 $4,500.00 $9,000.00 $4,300.00 $8,600.00 $7,000.00 $14,000.00 62 62 5' DIA STORM MH INCL R-1642 CSTG, HDPE ADJ RINGS& EACH 2 $5,500.00 $11,000.00 $7,500.00 $15,000.00 $10,000.00 $20,000.00 63 63 6' DIA STORM MH INCL R-1642 CSTG, HDPE ADJ RINGS& EACH 1 $7,500.00 $7,500.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 Part 3-Watermain Improvements $57,675.00 $70,910.00 $69,103.60 64 64 REMOVE GATE VALVE&BOX EACH 1 $2,500.00 $2,500.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 65 65 REMOVE WATERMAIN LIN FT 185 $30.00 $5,550.00 $18.00 $3,330.00 $15.00 $2,775.00 66 66 CONNECT TO EXISTING WATERMAIN EACH 3 $4,000.00 $12,000.00 $4,000.00 $12,000.00 $4,700.00 $14,100.00 67 67 16" BUTTERFLY VALVE&BOX EACH 1 $7,500.00 $7,500.00 $7,500.00 $7,500.00 $8,578.60 $8,578.60 68 68 16" DIP WATERMAIN,CL 52, INCL V-BIO LIN FT 185 $125.00 $23,125.00 $200.00 $37,000.00 $170.00 $31,450.00 69 69 DUCTILE IRON FITTINGS LB 560 $12.50 $7,000.00 $18.00 $10,080.00 $20.00 $11,200.00 Base Bid Total: $783,677.00 $948,800.00 $974,628.80 Contractor M.M. Miller Brothers Excavating McNamara Contracting Inc Address 20170 75th Ave N. 16700 Chippendale Avenue Address Corcoran, MN 55340 Rosemount, MN 55068 Phone 763-420-9170 651-322-5500 Representative Steve Johnson Mike McNamara Title Chief Operations Officer President Bid Bond 5.00% 5.00% Amended and Restated Waiver of Objection to Special Assessments (City Project 2021-118) This Amended and Restated Waiver of Assessment Appeal (the "Amended Waiver") is entered by Applewood Pointe Cooperative of Apple Valley, a Minnesota cooperative ("Owner") in favor of the City of Apple Valley, Minnesota (the "City"), a Minnesota municipal corporation. RECITALS WHEREAS, the Owner is the fee owner of certain real properties located in the City of Apple Valley, legally described as: Lot 1, Block 1, and Outlot A, Applewood Pointe of Apple Valley, Dakota County, Minnesota(the "Property") WHEREAS, United Properties Residential LLC, a Minnesota limited liability company (the Owner's predecessor in title) executed a Waiver of Objection to Special Assessments on March 18, 2022 ("Waiver"), which Waiver was recorded on May 4, 2022, in the office of the Dakota County Recorder as Document 3537645, in connection with the development of the plat of Applewood Pointe of Apple Valley, and WHEREAS, the Owner has requested and the City has agreed to amend the Waiver to provide for adjustments of terms; WHEREAS, the City has been asked by the Owner to undertake various public improvements that benefit the Property as identified in City Public Improvement Project 2021-118 Applewood Pointe Roadway Improvements (the"Project"). WHEREAS,the City proposes to levy a special assessment on the Property, for the cost of the Project in a principal amount, not to exceed, $1,328,320.00 ("Assessment Amount") by allocating the cost to the Property, payable over 15 years together with interest at the rate of 5% per year with the first installments due and payable in 2024. NOW,THEREFORE, for good and valuable consideration,the receipt and sufficiency of which is hereby acknowledged, the City and the Owner hereby covenant, and agree as follows: 1. WORK AND PAYMENT. Owner agrees that the City has the authority to complete the Project and to assess costs of the Project pursuant to Minn. Stat. Ch. 429. City agrees to front the costs to complete Project 2021-118. The Owner agrees that the benefit to the Property is equal to or exceeds the Assessment Amount. 2. ASSESSMENT AND REPAYMENT. The City shall assess the Assessment Amount against the Property. Owner shall repay the Assessment Amount through a special assessment to be levied by the Apple Valley City Council over a period of fifteen (15) years together with five percent (5%) interest per year on the unpaid principal balance. The first installments shall be due and payable in 2024. Owner will have the option to pay the Assessment Amount, without interest, for a period of thirty (30) days following the City's Council levying the assessment and certifying the assessment to Dakota County for collection 3. OwN I;it` Cu vIMI I M1-N t.Owner agrees and acknowledges that the Assessment Amount comprises the Owner's estimated financial responsibility to the cost of the Project. 4. SUi3DIVISION OF PROPERTY..If the Owner chooses to subdivide the Property,the unpaid Assessment Amount remaining due and payable at the time of subdivision shall be re-allocated to the lot(s) in the subdivision on a square foot basis in relation to the size of the lot(s). 5. WAIVER OF OBJECTION OR APPEAL (MINN. STAT. § 429.081). The Owner hereby accepts the Assessment Amount for the Project to be levied against the Property in repayment to the City. The Owner hereby waives the right to object or to appeal the assessment process and the assessment amount pursuant to Minn. Stat. § 429.081. 6. ATTORNEYS' FEES AND EXPENSES. If the City is required to defend the terms of this Agreement against Owner or if the Owner breaches this Agreement, the Owner shall reimburse the City for all reasonable attorney's fees and costs associated with any such breach. 7. TERMINATION OF RESERVED RIGHTS. By execution of this Waiver, the Owner acknowledges that it is voluntarily terminating all rights reserved by it in any agreement that it has with the City to review and accept or reject the amount of the assessments following the receipt of bids for the Project. 8. GOVERNING LAW. This Agreement will be construed and enforced in accordance with the laws of the State of Minnesota. 9. SEVERABILITY. To the extent any provision or part of this Agreement is void or otherwise adjudicated to be void or contrary to the law, it is the intention of the Parties that the rest of the Agreement shall be effective and remain a binding agreement. 10. WAIVER.No waiver of any of the provisions of this Agreement shall be deemed or shall constitute a waiver of any other provision, whether similar, nor shall any waiver constitute a continuing waiver.No waiver shall be binding unless executed in writing by the Party making the waiver. 11. WILLFUL AND KNOWING. Each party has signed this Agreement willingly and further agree and warrant that each has carefully read this Agreement and understands it. 12. COMPLETE AND BINDING AGREEMENT. The Parties agree this Agreement memorializes the entire agreement by and between the Parties with respect to the matters set forth herein, is binding on the Parties, their heirs, successors, and assigns.The Parties also agree that there are no other claims, understandings, promises, or representations, either written or oral, by and between them with respect to matters in this Agreement. IN WITNESS WHEREOF, the Parties agree to all the terms and provisions contained herein. Applewood Pointe Cooperative of Apple Valley a Minnesota cooperative By: _- .. Printed Name:_W Katter Its: President By: Arai- ---- Printed Name:Alex Hall Its: SVP STATE OF MINNESOTA ) ) ss. COUNTY OF HENNEPIN ) On this day of , 2022, before me a Notary Public personally appeared and , who being by me duly sworn, did say that they are the and of Applewood Pointe Cooperative of Apple valley, the Minnesota cooperative named in the instrument, and that said instrument was signed on behalf of said cooperative as the free act and deed of the cooperative. Notary Public City of Apple Valley a Minnesota municipal corporation By: Clint Hooppaw, Mayor ATTEST: By: Pamela J. Gackstetter, City Clerk STATE OF MINNESOTA) ) ss. COUNTY OF DAKOTA ) On this day of ,2021,before me a Notary Public within and for said County, personally appeared Clint Hooppaw, Mayor of City of Apple Valley, and Pamela J. Gackstetter, City Clerk, City of Apple Valley. Notary Public This instrument was drafted by: Dougherty, Molenda, Solfest, Hills&Bauer P.A. 14985 Glazier Avenue, Suite 525 Apple Valley, Minnesota 55124 (952)432-3136 MGD/mlb (66-42352) • ITEM: 4.K. ..... Apple COUNCIL MEETING DATE: July 14, 2022 Valley SECTION: Consent Agenda Description: Approve Agreement with Certified Recycling, LLC, for Residential Fall Clean-Up Day(Appliance, Scrap Metal, and Mattress Collection) Staff Contact: Department/ Division: Charles Grawe,Assistant City Administrator Administration/ Information Technologies ACTION REQUESTED: Approve agreement with Certified Recycling, LLC, for City of Apple Valley Residential Fall Clean-Up Day (Appliance, Scrap Metal, and Mattress Collection). SUMMARY: The City conducts an annual Fall Clean-up Day, offering residents to dispose of larger refuse and recyclable items at a centralized location for a reasonable fee. The City contracts for haulers to take the refuse and recyclables. BACKGROUND: The City holds the Clean-up Day to encourage residents to keep their property maintained and orderly, providing a convenient means for residents to properly dispose of larger refuse items and collect recyclable items for recycling. The City contracts for haulers to accept these materials. The Agreement uses the City's standard agreement form with an exhibit of the rates for collected materials. This year's Fall Clean-up Day will take place on Saturday, September 24, from 8:00 a.m. to 1:00 p.m. in the Apple Valley Family Aquatic Center parking lot. BUDGET IMPACT: The City collects disposal fees from the residents and the City pays the contractor using the collected fees. This is a pass-through cost and does not have a budgetary impact on the City. ATTACHMENTS: Proposal Total Price Item No. Description Est.Annual Quantity Price per unit (Quantity x _ Price/unit) 1 Air Conditioner 1 units $ 25.00 /each $ 25.00 2 Clothes Dryer 5 units $ 20.00 /each $ 100.00 3 Clothes Washer 2 units $ 20.00 /each $ 40.00 4 Dehumidifier 10 units $ 25.00 /each $ 250.00 5 Dishwasher 10 units $ 20.00 /each $ 200.00 6 Freezer 5 units $ 25.00 /each $ 125.00 7 Microwave 10 units $ 20.00 /each $ 200.00 8 Refrigerator 15 units $ 25.00 /each $ 375.00 9 Stove/Oven 5 units $ 20.00 /each $ 100.00 10 Water Heater 5 units $ 20.00 /each $ 100.00 11 Water Softener 10 units $ 30.00 /each $ 300.00 12 Misc. Appliance 5 units $ 25.00 /each $ 125.00 13 Power Equipment 10 units $ 30.00 /each $ 300.00 14 Mattress/box spring 85 units $ 35.00 /each $ 2,975.00 15 Scrap metal 5,000 lbs. $ 0.25 /lb. $ 1,250.00 TOTAL ALL ITEMS $ 6,465.00 *Scrap metal will be taken as long as it is free of wood/plastic debris. Power Equipment will not be accepted as scrap metal. Items such as lawnmowers, snowblowers, weed whips etc. will be charged accordingly at $30 Per item. Certified Recycling 14305 Ewing Ave Burnsville MN 55306 • ITEM: 4.L. ..... :�. Apple COUNCIL MEETING DATE: July 14, 2022 Valley SECTION: Consent Agenda Description: Approve Agreement with Lightning Disposal, Inc., for Residential Fall Clean-up Day(Furniture and Remodeling Debris Collection) Staff Contact: Department/ Division: Charles Grawe,Assistant City Administrator Administration/ Information Technologies ACTION REQUESTED: Approve the agreement with Lightning Disposal, Inc., for Residential Fall Clean-up Day (Furniture and Remodeling Debris Collection). SUMMARY: The City conducts an annual Fall Clean-up Day, offering residents to dispose of larger refuse and recyclable items at a centralized location for a reasonable fee. The City contracts for haulers to take the refuse and recyclables. Lightning Disposal (doing business as Nitti Sanitation) is the lowest and only quote. BACKGROUND: The City holds the Clean-up Day to encourage residents to keep their property maintained and orderly, providing a convenient means for residents to properly dispose of larger refuse items and collect recyclable items for recycling. The City contracts for haulers to accept these materials. The Agreement uses the City's standard agreement form with an exhibit of the rates for the refuse containers, disposal, and hauling. This year's Fall Clean-up Day will take place on Saturday, September 24, 2022, from 8:00 a.m. to 1:00 p.m. in the Apple Valley Family Aquatic Center parking lot. BUDGET IMPACT: The City collects disposal fees from the residents who participate in the Clean-up Day event. It is our intent to have these fees cover the expenses related to the event. The City received an estimated quote from Lightning Disposal (Nitti Sanitation) of $3,665.25 plus applicable tax. Staff recommends the Council approve the agreement with Lightning Disposal, Inc., for refuse collection services. ATTACHMENTS: Proposal City of Apple Valley Residential Fall Clean-Up Day Instructions for Furniture and Remodeling Debris Collection Quotations June 6, 2022 Introduction and General Information The City of Apple Valley is planning a clean-up day for hard-to-dispose-of items for Apple Valley residents on Saturday, September 24, 2022 from 8:00 AM to 1:00 PM. The clean-up will take place at the Family Aquatic Center, 14421 Johnny Cake Ridge Rd,Apple Valley, MN 55124. This drop-off opportunity includes: 1. A tire collection by City of Apple Valley staff, 2. A furniture, carpet, and home remodeling debris collection by a licensed waste hauler, 3. Free confidential document shredding by a document destruction vendor, 4. And an appliance, scrap metal, and mattress collection by an appliance recycler. The City of Apple Valley is requesting quotations from waste haulers to execute the collection of furniture, carpet, and home remodeling debris from Apple Valley residents for this event.The waste hauler selected by the City will sign a City-prepared contract for collection at this event. Scope of Work The hauler will be responsible for the following: 1. Provide nine 30-yard roll-offs for collection of furniture and remodeling debris, Contractor Requirements The Contractor must be licensed to provide the service within Dakota County and must carry insurance with coverage for both general liability and environmental claims with minimum $2 million policy limits. Fees The following information is to be included in the quotation: 1. The completion of the price sheet (page 2). Instructions Quotations shall be submitted via email to: Jackson Becker Environmental Specialist Dakota Valley Recycling 952-895-4511 jackson.becker@burnsvillemn.gov The deadline to submit a quotation for consideration for this event is Tuesday,June 21, 2022 at noon. The successful vendor will be selected based on company qualifications, responsibility, and price:the cost of services will be evaluated using the completed price sheet primarily on the total price of all items response. Rights of Review The City of Apple Valley reserves the right to reject any or all quotations from any or all applicants as determined to be in the best interest of the City. Quotation price sheets that are absent or not completed will be rejected. Price Sheet For a quotation to be accepted for consideration, please complete the third and fourth columns of the following price sheet.To complete the fourth column, multiply the Annual Quantity by the Price per Unit for each row. In the TOTAL row, add the prices from the fourth column and enter the total. The Annual Quantity is based on collection totals from the City of Apple Valley's previous Residential Fall Clean- Up Day.These quantities are used for the purpose of selecting a vendor. Actual collection totals for the upcoming event may vary. Lightning Disposal, Inc./Nitti Sanitation, Inc. Annual Total Price Item No. Description Quantity Price per Unit (Quantity x Price/unit) 1. 30-yard trash roll-off delivery 9 $ 0.00/haul $ No charge 2. 30-yard trash roll-off pick up 9 $ 317.00/haul $ 2,855.25 3. Trash Disposal Fee 9 $ 90.00/ton $ 810.00 TOTAL ALL ITEMS $ 3,665.25 *Above rates do not include MN Solid Waste Tax of 9.75% • ITEM: 4.M. ..... Apple COUNCIL MEETING DATE: July 14, 2022 Valley SECTION: Consent Agenda Description: Approve Agreement with GoodPointe Technology, LLC, for 2022 Pavement Management Consultant Services Staff Contact: Department/ Division: Brandon Anderson, City Engineer Public Works Department ACTION REQUESTED: Approve agreement with GoodPointe Technology, LLC, for Pavement Management Consultant Services. SUMMARY: On June 6, 2022, a quote was received from GoodPointe Technology, LLC, for Pavement Consultant Services. GoodPointe Technology, LLC, is a sole source provider of these services. Since 2012, the City has developed and maintained a Pavement Management Program to guide the maintenance and reconstruction of the City street system. This program includes annual field work to monitor the condition rating of city streets. This field data is used, along with a pavement management software program, to forecast the future condition of the street system based on the amount of annual street maintenance and reconstruction. This process allows the city to determine if the overall condition of the street system is expected to change over the next 10 years. The results show the overall condition of street pavement in Apple Valley and provide guidance for developing the Capital Improvement Program (CIP). A variety of methods are used to preserve street pavement and maximize the service life of existing streets. The city uses preservation practices such as overlays, micro surfacing, seal coating, and crack sealing for asphalt pavements. While preservation practices help to significantly extend the service life of pavement, eventually there is a diminishing return on investment. All streets will eventually need to be reconstructed as part of an ongoing maintenance program. The City attorney has reviewed this agreement. BACKGROUND: N/A BUDGET IMPACT: Project costs and funding are included in the adopted 2022 operating budget. ATTACHMENTS: Proposal Agreement ICON 00DP0'N 1 TE GET TO THE POINT infraktructure Management Solutions Al I I I 1 TECHNOLOGY June 6, 2022 Kevin Freiberger GIS Technician City of Apple Valley 7100 147th St W. Apple Valley, MN 55124 Dear Kevin: RE: 2022 Pavement Management Consulting Services Proposal A.2 We are pleased to present the following cost proposal to provide pavement management services to utilize the ICON pavement management system for the City of Apple Valley. We understand that this project is very important to the City; the quality of your decisions to allocate resources and maintain the short- and long-term health of your pavement network depends on the integrity of the technical models and the quality of the process used to develop and deliver the results of this project. To ensure that this critically important project is executed successfully, we have assembled a team of internationally recognized infrastructure management experts, engineering professionals, and field technicians to accomplish the required scope of work. Over the past thirty years we have successfully implemented data collection plans worldwide for clients just like the City of Apple Valley. We appreciate the opportunity to work with you on this project, and we look forward to providing high-quality pavement data collection and professional engineering consulting services to the City. I am authorized to make representations and commitments on behalf of GoodPointe Technology. Sincerely, Good Pointe Technology, LLC 1( f Anthony J. Kadlec President Attachment: Cost Proposal GoodPointe Technology, LLC June 6, 2022 City of Apple Valley, Minnesota 1 . FIRM INFORMATION GoodPointe Technology is a privately held, Minnesota-based LLC: Address: Point of Contact: GoodPointe Technology, LLC Mr. Anthony Kadlec, President 287 E. 6th Street, Suite 200 Office Phone: (651) 726-2555 St. Paul, MN 55101 USA Office Fax: (651) 726-2545 Mobile: (651) 271-0422 Email: tkadlec@goodpointe.com WHY SELECT THE GOODPOINTE TECHNOLOGY TEAM FOR THIS PROJECT? Simply put, the implementation of pavement and related infrastructure asset management systems is what we do for a living, day in and day out. We take pride in building and maintaining long-term client relationships and supporting our clients with their use of our pavement management software and through the delivery of high- quality pavement condition data. Beyond collecting objective and repeatable data, our mission is to transform it into actionable/decision-making information for your staff through the use of the InfrastructureCONsultant (ICON) pavement management system. The network level pavement condition survey proposed in this project will establish a data platform/basis for the City to develop multi-year budget analysis scenarios and for setting the course for improving the condition and value of the City pavement network. Our experience has taught us to maintain a flexible approach in the process of working with clients in developing, implementing, and updating infrastructure maintenance management systems,since each project presents unique challenges that may depend on a combination of factors including: socio-economic conditions, infrastructure network condition, available staff resources of the project sponsor, and organizational receptivity to the management system. Our plan for this project is to: o Provide high quality pavement condition data collection services using ASTM PCI survey methodology; o Highlight the technical/performance issues facing the City of Apple Valley roadway pavement network; o Set up the ICON Pavement Management system for the City to use as a software tool to run multi-year budget analysis scenarios to determine the projected economic health of the City roadway pavement network, o Establish the ICON API (application programming interface) to automate the updating of data/information to/from the City's Cartegrqph System. o Plug your staff into our active, local ICON pavement management user group, to benefit from the shared knowledge of our progressive client base. GoodPointe Technology, LLC info@goodpointe.com Page 1 of 8 GoodPointe Technology, LLC June 6, 2022 City of Apple Valley, Minnesota INTRODUCING GOODPOINTE TECHNOLOGY Good Pointe Technology (GoodPointe) is one of the leading infrastructure management systems- engineering and software-consulting firms in North America. The core mission of Good Pointe is to develop and provide high-quality roadway maintenance management software and system consulting services to clients in the government and private sector. We help the authorities of public and private infrastructure/facilities to more effectively meet their management and maintenance needs by providing powerful, flexible, and easy to use management system software and implementation services. Our management system implementation services include: • Strategic capital improvement project planning and needs analysis for your local conditions; • Data transfer and design of infrastructure condition data collection services; • Digital Right of Way (ROW) imaging data collection and integration services; • Infrastructure system performance analysis; • Software development and implementation services; • GIS consulting, Crystal Reports development, and system training services; • Generating budget investment and deferred maintenance analysis scenarios; and, • Developing short-term and long-term infrastructure maintenance, repair, and rehabilitation plans. To summarize: we design, develop, market, implement, and maintain maintenance management software systems used by businesses, government agencies and other organizations. The use of these systems enables responsible officials to more cost- effectively manage assets. These assets include highways, county roads, city streets, sidewalks, curb and gutter, signs and signals, lighting systems, bridges, parking lots, wastewater and storm drainage systems, water pipelines, park features and other miscellaneous right of way assets. OUR PEOPLE Our personnel have been developing successful pavement management consultation relationships with local, national, and international government agencies since the 1980's. Our team for this project includes staff whose work has advanced the technology of infrastructure management science in North America and the rest of the world. We believe our experience in the field of pavement management science, management system implementations, and our experience in knowing how to work well with governmental agencies across the world, demonstrates our strong commitment to serving clients like you. GoodPointe Technology, LLC info@goodpointe.com Page 2 of 8 GoodPointe Technology, LLC June 6, 2022 City of Apple Valley, Minnesota OUR COMPANY GoodPointe Technology, LLC (GoodPointe) appreciates this opportunity to serve the City of Apple Valley and to introduce our company. Our company provides the City with a wealth of experience that has already served the needs of a variety of public organizations and private sector clients throughout North America and Asia, with a regional emphasis in the Upper Midwest. GOODPOINTE GoodPointe specializes in providing high-quality data collection, TECHNOLOGY data reduction, and implementation services for infrastructure management software systems. Over the past thirty-plus years GoodPointe staff have also been involved in the development, redevelopment, implementation and/or integration of infrastructure management systems such as those developed by the San Francisco Bay Area MTC (BAMTCPMSTM), Army Corps of Engineers (MicroPAVERTM), Carter System, Infrastructure Management Services, Inc (IMS), Midwest Pavement Management, Inc, (PMP), China PMS, Highway Sign Inventory System, Infracon (PMS/IMSTM), and StantecTM, as well as ICON and a number of other public agencies' inhouse infrastructure and pavement management systems. Our staff includes a talented group of GIS, GPS and digital mapping professionals who design and build data collection vehicles, develop related software, and provide data collection, GIS mapping, and asset inventory services to a wide variety of clients in both the public and private sectors. Our clients include cities, counties, state DOTs, telecommunication companies, utility companies, municipal engineering consulting firms, and transportation agencies. We have contracted for more than 250,000 miles of GPSVision data collection, mapping, road geometry and asset inventory on roads and rails in the U.S. and Canada since 1994. GoodPointe Technology is headquartered in St. Paul, Minnesota, and employs technical staff located globally across North America, Europe, and Asia. Role in this Project: GoodPointe will serve as the prime consultant for this project and will be facilitating the required data collection/system implementation plan, collection-, quality control-, and data processing services. GoodPointe Technology, LLC info@goodpointe.com Page 3 of 8 GoodPointe Technology, LLC June 6, 2022 City of Apple Valley, Minnesota 2. PROPOSED WORK PLAN TASK 1 . PAVEMENT CONDTION SURVEY EVALAUTION The proposed surface condition evaluation for this project will be based upon the standard survey distress definition as specified in the methodology of ASTM 6433-1 1, by the American Society for Testing and Materials (ASTM). This assessment will provide a calculated Pavement Condition Index (PCI) for each pavement management inventory section (e.g. per street block or Trail Section) evaluated in the survey. For the bituminous pavements within the selected area of evaluation, the following pavement surface condition distresses and their related quantities will be recorded: • Alligator Cracking • Depression • Patching • Shoving • Bleeding • Edge Cracking • Polished Aggregate • Slippage Cracking • Block Cracking • Joint Reflection Cracking • Potholes • Swell • Bumps and Sags • Lane/Shoulder Drop Off • Railroad Crossing • Weathering/Raveling • Corrugation • Long.&Trans.Cracking • Rutting Any Portland Cement Concrete (PCC) pavements located within the selected project area will have the following pavement surface condition distresses and their related quantities recorded: • Blow up/Buckling • Joint Seal • Polished Aggregate • Scaling • Corner Break • Lane/Shoulder Drop Off • Popouts • Shrinkage • Divided Slab • Linear Cracking • Pumping • Spalling Corner • Durability Crack • Patching(Large) • Punchout • Spalling Joint • Faulting • Patching(Small) • Railroad Crossing TASK 2. ICON SOFTWARE LICENSE SUBSCRIPTION Objective of this Task: To establish a working copy of the ICON pavement management system, to serve pavement management information to the City's Cartegraph Enterprise Asset Management System and to serve as an analysis tool to augment the City's long-term Capital Improvements Program decision making process. GoodPointe Technology, LLC info@goodpointe.com Page 4 of 8 GoodPointe Technology, LLC June 6, 2022 City of Apple Valley, Minnesota The InfrastructureCONsultant (ICON) Infrastructure I CO N 7 Management System is a browser-based, relational database management system (RDBMS) that you can customize to GET TO THE POINT manage and track the economic condition of your roadway asset management data. For this project, we are proposing the implementation of the following module: • Pavement Management Module a ICON Map-MoziIla Fl ref. — 0 X • ,goodpolnte,mm/Bloomington/map.html?vrindowld=750 Hap Tree = a a 4, AC G¢¢gle Seeds 21 G¢ogle Streets v7i Q No Google Map _.C.P [ A09ra-rse�LYe I I �''''I ZrnW Sgn 632011 ( J — — ` II, [ 11 '717. lTiro IJ-�BIoom Center 032011 _ SS J ��{I I _ J,�c¢br c¢aea Lavers arr s f" � 1 1 r r !— I1� L_I I—� II 0 19 _k,6 Park L RE nerve _ is 20-39 C/}I MYr Park r i A I _. I N � 1- -- sa-T9 _lest Bush To Park { i I so-too k I CIF I [ �_ rOs Ferf! - cam—1 _ 4© '.I.T" CP"er \ '' { ff ! L 4 [ I J Park V H y d - j�i Wild!! Go gle �I"rC az �la axle re,maorasE mareo, ICON Screen Capture: Color Coded GIS Map of Today's Projected PCI ICON Software Licensing The ICON Client Access License (CAL) allows for the authorized number of concurrent users to simultaneously access the ICON software. Based upon the requirements specified for this project, a five (5) CAL license (MS SQL Server Database Platform) is recommended, to simultaneously enable five (5) concurrent users to be logged into and working in each module of the ICON system on a per module basis. For example, twenty (20) user accounts could be setup in the system, but with a concurrent user license of five (5) users, only five (5) of the twenty (20) users will be able to log into and use a given ICON software module, simultaneously. Additional CALs may be purchased in five (5) CAL license packages on a per module basis, as the City's needs dictate in the future. With the ICON software license subscription, the City will receive: • Hosting of the ICON system by Good Pointe on our high performance, dedicated Amazon Web Services (AWS) cloud server; • Annual software maintenance and support via telephone or on-site visits, if necessary, between the hours of 9:00 am to 5:00 pm, (CST) Monday through Friday; GoodPointe Technology, LLC info@goodpointe.com Page 5 of 8 GoodPointe Technology, LLC June 6, 2022 City of Apple Valley, Minnesota • Updates/enhancements to the ICON software during the term of the agreement; • On-line support via email (support@goodpointe.com) , the GoodPointe Technology website (www.goodpointe.com), or the GoodPointe Technology FTP site (ftp://www.goodpointe.com); and, • Training on infrastructure management system-related topics and system enhancements at our User Group meeting workshops held in the St. Paul/Minneapolis Metropolitan area. Response Plan The general process for the support plan covered under the maintenance agreement is to respond to and resolve all questions or concerns immediately. In the rare instance when a staff member is not available, a response will be given within 24 hours. Usually these calls can be resolved either over the telephone or through email. The maintenance agreement will span the calendar year and will require renewal on an annual basis, with the corresponding agreement letter to be sent to the City in early November of each year. Authorizing Additional Users For ICON Software Support Under this agreement, the City is to identify one primary user of the software, per module, to serve as the administrative contact to distribute technical information back to other users of the ICON program at the City. Additional ICON users may be authorized to receive ICON software support from GoodPointe Technology, on a per- user/per support year basis, under the terms specified in this agreement. GoodPointe Technology, LLC info@goodpointe.com Page 6 of 8 GoodPointe Technology, LLC June 6, 2022 City of Apple Valley, Minnesota icon 7 USED GR • U The Digital Democracy of the ICON User Group How it Works As an authorized user of the ICON program, the City would become a member in the ICON User Group network, with 100 votes per ICON module purchased. During the year, GoodPointe will collect user suggested ideas to enhance existing system features and/or to develop new system features. On a semi-annual basis, these enhancements are reviewed and authorized by an authorized user vote at our ICON User Group Meetings or by online communications (usually email). Development projects are prioritized for future development covered under the maintenance plan of the ICON program. These meetings are held at conference locations in the Minneapolis/St. Paul metropolitan areas and at rotating ICON user facilities. Benefits These meetings address our users' ever-evolving system needs and keeps us focused on providing an ICON system that is relevant and maintainable to our clients. It also promotes an energetic user community that is more willing to share their great ideas for improving the system for the benefit of the larger ICON user group community. We challenge any of our competitors to come up with a better development model. ASK 3. SYSTEM ANALYSIS CONSULTING SERVICES Under this task GoodPointe will provide the following value-added consulting effort under this task. • Hold an onsite project kickoff meeting to document the City's specific needs for this project. • Utilize the ICON 7 Pavement Management System API to integrate with the City's Cartegraph Enterprise Asset Management System. • Set up the ICON software with data from the City's legacy data sources. • Transfer and/or update the pre-existing geocode link/asset data from the City's legacy and/or third-party database system(s). • Provide onsite or online ICON system training for City staff designated to work with the system. GoodPointe Technology, LLC info@goodpointe.com Page 7 of 8 GoodPointe Technology, LLC June 6, 2022 City of Apple Valley, Minnesota • Data entry/import of maintenance projects performed in recent years, registering the improved condition into the ICON database. • Receive and enter the City's Proposed Capital Improvement Projects (CIP List) and proposed project costs into the Predetermined Plan of ICON. • Update the ICON program to reflect the City's current asset management policies, paving strategies, application parameters, unit costs, etc. • Review/Update the pavement performance curves to be loaded in ICON based on actual City pavement performance data. • Use the ICON Budget Analysis Module to run multiple, multi-year projections (1 to 75 years into the future) to document the projected average network condition and deferred maintenance backlog results, based on the data supplied in above items. • Document the Trends in Pavement Condition, queried out of the historical database tables of ICON. • Include the scenario results run in an executive summary report. • Generate GIS mapping data and/or PowerPoint presentation materials for elected officials. Note: The above items are offered as a preliminary suggestion of work objectives for the City under this project. GoodPointe will work with the City to define/refine the set of deliverables under this task. GoodPointe will provide an ongoing report of the consulting effort provided under this task throughout the duration of the project. Out of pocket expenses (e.g. billable project mileage ($0.75/mile) will be billed separately. Recommended/Selected: Twenty (20) Hour Premium Consulting Agreement PRELIMINARY PROJECT SCHEDULE/DELIVERABLES • Notice to Proceed: Estimated mid-June 2022 • Field Data Collection: Late June 2022 • PCI Delivery: Fall 2022 The above is offered as a preliminary schedule suggestion for the City's consideration and can be adjusted to better meet the City's schedule requirements. COST BREAKDOWN A fee schedule has been included on the following page of this proposal. GoodPointe Technology, LLC info@goodpointe.com Page 8 of 8 Cost Breakdown June 6,2022 City of Apple Valley,Pavement Management Consulting Services GoodPointe Technology,LLC Exhibit A.2 Task Description Units Quanti Rate Optional 1.Pavement Condition Survey Evaluation 1.1 Residential Roadway Network: ASTM Pavement Condition Index(PCI)Survey--2022 Evaluation Area Centerline Miles 64.5 $250 $16,125 $16,125 2.2 AC Trails Network ASTM Pavement Condition Index(PCI)Survey--2022 Evaluation Area Centerline Miles 25.1 $210 $5,271 $5,271 3.1 Annual ICON Software License Subscription ICON Pavement Management(Pavement)Module 5 CAL License 1 $3,500 $3,500 *Includes ICON 7 API to integrate with City's Cartegraph System Subtotal: $3,500 4. System Analysis Consulting Services Twenty(20)Hour ICON Premium Consulting Agreement ($89/hour) Package 1 $1,780 $1,780 Hourly/Cost-Plus Option($130/hour) Hour 1 $130 Ten(10)Hour ICON Premium Consulting Agreement($102/hour) Package 1 $1,020 Twenty(20)Hour ICON Premium Consulting Agreement ($89/hour) Package 1 $1,780 Forty(40)Hour ICON Premium Consulting Agreement($71/hour) Package 1 $2,840 Eighty(80)Hour ICON Premium Consulting Agreement($51/hour) Package 1 $4,080 *Out of pocket billable mileage expenses to be billed at$0.75/mile Subtotal: $0 $1,780 Total Estimated Project Budget(not-to-exceed) $26,676 Signature Page: Sign & Email to tkadlec@goodpointe.com Attention: Tony Kadlec, GoodPointe Technology Re: 2022 Pavement Management Consulting Services Project for the City of Apple Valley, Minnesota This agreement is based on providing the services described under Exhibit A.2 Scope of Work for the City of Apple Valley, MN dated June 6, 2022. The project budget will not be exceeded without the additional authorization from the client. The hourly or unit cost presented in this contract is based on the scope of services described and the assumption that the project will be completed within one year from the signature date. If the project cannot be completed within the proposed schedule due to circumstances beyond our control, revising the unit costs may be required for completion of the remaining tasks. Invoices will be submitted on a monthly basis in accordance with the progress achieved in this project. Terms on payment for services are due immediately upon receipt. GoodPointe Technology appreciates the opportunity to present this contract to you. Please sign this page and return a copy to GoodPointe Technology by email to tkadlec@goodpointe.com . Receipt of the signed agreement will serve as our written authorization to proceed with the proposed scope of work. Authorization to Proceed: Please proceed according to the described scope of services denoted in Exhibit A.2 Total Authorized Budget: $26,676.00 Date Client City of Apple Valley, Minnesota Authorized Signature Name Title Date 6/6/2022 Authorized Signature Name Anthony J. Kadlec Title President 2022 PAVEMENT MANAGEMENT CONSULTING SERVICES AGREEMENT This 2022 Pavement Management Consulting Services Agreement ("Agreement") is entered into this 14th day of July, 2022, by and between the City of Apple Valley, a Minnesota municipal corporation, (the "City") and GoodPointe Technology, LLC, a Minnesota limited liability company(the "Consultant"). WHEREAS, Consultant has experience in providing pavement management services and implementing pavement and related infrastructure asset management systems; and WHEREAS, Consultant utilizes and licenses the use of the InfrastructureCONsultant (ICON)pavement management system; and WHEREAS, Consultant has provided similar consulting services to the City in the past; and WHEREAS, Consultant has proposed to provide the type and kind of consulting services and licensing set forth in its proposal at Exhibit A hereto; and WHEREAS, the City desires to engage Consultant to assist in the pavement management services and implementation of pavement and related infrastructure asset management systems as set forth in Exhibit A; and WHEREAS, Consultant desires to accept such engagement upon the terms and conditions hereinafter set forth. NOW THEREFORE, in consideration of the mutual agreements herein contained and intending to be legally bound hereby, the City and Consultant hereby agree as follows: ARTICLE 1. TERM OF CONTRACT Section 1.01. TERM. This Agreement will become effective on July 14th, 2022 and will continue until July 14th, 2023, unless terminated in accordance with the provisions of Article 7 of this Agreement. ARTICLE 2. INDEPENDENT CONTRACTOR STATUS Section 2.01. INDEPENDENT CONTRACTOR STATUS. The City and Consultant expressly agree that Consultant is an independent contractor and not an employee, agent, joint venturer, or partner of the City. Nothing in this Agreement shall be interpreted or construed as creating or establishing the relationship of employer and employee between the City and Consultant or any employee or agent of Consultant. Both parties acknowledge that Consultant is not an employee for state or federal tax purposes. ARTICLE 3. SERVICES TO BE PERFORMED BY CONSULTANT Section 3.01. CONSULTANT'S SERVICES. The City hereby retains Consultant (on a non- exclusive basis) for the purpose of providing the services, licensing, and advising and consulting of the City on those matters described in Exhibit A ("Scope of Work"), attached hereto and incorporated by reference. Section 3.02. METHOD OF PERFORMING SERVICES. Consultant shall determine the method, details, and means of performing the services. Section 3.03. PLACE OF WORK. Consultant shall base the performance of these services at its own business location or such other location as determined by the City. The City is not required to provide office, technical or clerical support services to Consultant. Section 3.04. TIME OF PERFORMANCE. Consultant shall perform the services and provide the licenses for one calendar year commencing on the day this Agreement is executed by the last party. ARTICLE 4. COMPENSATION Section 4.01. AMOUNT OF COMPENSATION. In consideration for the services to be performed by Consultant, the City agrees to pay Consultant at the hourly and unit rates identified in Exhibit A, not to exceed the total authorized budget of$26,676.00. Any increase in rates or budget must be agreed to by the City prior to such increase. Section 4.02. PAYMENT PROCEDURE. Payments will be made as follows: Consultant shall invoice the City on a monthly basis in accordance with the progress achieved. Contemporaneously with the submission of any invoice to the City, the Consultant shall provide an itemized statement detailing the billing strategy indicating the number of hours spent by any employee or agent as well as the hourly rate charged by the individual providing the work. The Consultant shall segregate its billing to separate cost centers or projects as may be required by the City. Section 4.03. EXPENSES. Consultant shall be responsible for all costs and expenses incident to the performance of the services, including but not limited to, all taxes required of or imposed against Consultant and all other of Consultant's costs of doing business. The City agrees to reimburse Consultant only for those reimbursable expenses set forth in Exhibit A, if any. 2 ARTICLE 5. CONSULTANT'S OBLIGATIONS Section 5.01. STATE AND FEDERAL TAXES. As Consultant is not the City's employee, Consultant is responsible for paying all required state and federal taxes. In particular, the City will not withhold FICA (Social Security) from Consultant's payments; will not make state or federal unemployment insurance contributions on Consultant's behalf; will not withhold state or federal income tax from payment to Consultant; will not make disability insurance contributions on behalf of Consultant; or will not obtain workers' compensation insurance on behalf of Consultant. ARTICLE 6. THE CITY'S OBLIGATIONS Section 6.01. THE CITY'S COOPERATION. The City agrees to comply with Consultant's reasonable requests necessary to the performance of Consultant's duties under this Agreement. ARTICLE 7. TERMINATION OF AGREEMENT Section 7.01. TERMINATION ON OCCURRENCE OF STATED EVENTS. The City may terminate this Agreement automatically on the occurrence of any of the following events: (1) Consultant's bankruptcy or insolvency; (2) the sale or merger of Consultant's business and/or change in majority ownership; or (3) failure of Consultant to perform work in a timely fashion. Additionally, this Agreement may be terminated by either party upon thirty days written notice without cause. In the event of termination, copies of plans, reports, electronic drawing/data files, field data, notes, and other documents, written, printed or recorded on any medium whatsoever, finished or unfinished, prepared by the Consultant pursuant to this Agreement and pertaining to any work hereunder, shall be made available to the City. All provisions of this Agreement allocating responsibility or liability between the City and Consultant shall survive the completion of the services hereunder and/or the termination of this Agreement. Section 7.02. TERMINATION FOR FAILURE TO MAKE AGREED-UPON PAYMENTS. Should the City fail to pay Consultant all or any part of the compensation set forth in Article 4 of this Agreement on the date due, Consultant, at Consultant's option, may terminate this Agreement if the failure is not remedied by the City within thirty(30) days from the date payment is due. ARTICLE 8. DISPUTE RESOLUTION/CONSENT TO ARBITRATION Section 8.01. AGREEMENT TO COOPERATE WITH CITY. Consultant acknowledges that the City may, from time-to-time, be subject to arbitration or litigation arising out of or relating to any services that may have been provided, directly or indirectly, by Consultant. Consultant agrees to use its best efforts to work with the City and agrees that it will cooperate fully with the City in any arbitration or district court hearing and further agrees, if the City makes a timely request, to be a named party to any arbitration proceeding involving a work product or service provided by Consultant. 3 ARTICLE 9. GENERAL PROVISIONS Section 9.01. NOTICES. Any notices given hereunder by either party to the other shall be in writing and may be effected by personal delivery with signed receipt or by registered or certified mail with postage prepaid and return receipt requested. Mailed notices shall be addressed to the parties at the addresses appearing below, but each party may change the address by written notice in accordance with this paragraph. Notices delivered personally or by mail will be deemed communicated as of actual receipt; (both signed at time of receipt). The Consultant's authorized representative for the purpose of the administration of this Agreement is Anthony J. Kadlec, President; 287 E. 6th Street, Suite 200, St. Paul, MN 55101, phone (651) 271-0422, or their successor. The City's authorized representative for the purpose of the administration of this Agreement is Matt Saam, Public Works Director, 7100 147th Street West, Apple Valley, MN 55124,phone (952) 953-2400, or his successor. Section 9.02. ASSIGNMENT. Except for the Consultant's use of necessary consultants, the Consultant and the City shall not assign or delegate their respective obligations under this Agreement without the written consent of the other party, which consent shall not be unreasonably withheld. Section 9.03. ENTIRE AGREEMENT OF THE PARTIES. This Agreement supersedes and terminates any and all prior agreements, either oral or written, between the parties hereto with respect to the rendering of services by Consultant for the City and contains all the covenants and agreements between the parties with respect to the rendering of such services in any manner whatsoever. Each party to this Agreement acknowledges that no representations, inducements, promises, or agreements have been made, orally or otherwise, by any party, or by anyone acting on behalf of any party, which are not embodied herein, and that no other agreement, statement or promise not contained in this Agreement shall be valid or binding. Any modification of this Agreement will be effective only if it is in writing signed by the party to be charged. Section 9.04. INDEMNIFICATION. Consultant agrees to protect, defend, indemnify, and hold the City and its assigns and attorneys, accountants, and employees, harmless from and against all losses, liabilities, damages, judgments, claims, counterclaims, demands, actions, proceedings, costs, and expenses (including reasonable attorneys' fees) of every kind and character resulting from, relating to, or arising out of the negligent acts or omissions of Consultant in the performance of its obligations hereunder. Section 9.05. RIGHT IN WORK PRODUCT. The work product of the services, including results, and all ideas, developments, and inventions which Consultant conceives or reduces to practice during the course of its performance under this Agreement and subsequently reimbursed for by the City for such work shall be the exclusive property of the City. This information, and material, and any such inventions shall be deemed the City's proprietary information and shall not be disclosed to anyone outside of the City, or used by Consultant or others without the prior written consent of the City. Provided, however, Consultant has the right to reuse such information and material in the normal course of its business. Consultant will furnish the City with electronic data versions of certain drawings or other written documents ("Digital Data") 4 compatible with the City's software (to the extent possible) unless otherwise agreed upon and/or provided in hard copy form. In the event of any conflict between a hard copy document and the Digital Data, the hard copy document governs. The Digital Data shall be prepared in the current software in use by Consultant and is not warranted to be compatible with other systems or software. Section 9.06. INSURANCE. Consultant shall carry Workers' Compensation insurance, professional liability insurance and general liability insurance. Consultant shall provide the City with an insurance certificate, issued by an insurance company of good standing and authorized to do business in Minnesota, evidencing the insuring of liability in an amount of at least $2,000,000; and stating that such insurance cannot be cancelled until thirty (30) days after the Client has received written notice of the insured's intention to cancel the insurance. Consultant agrees that the deductible within its professional liability insurance policy shall not exceed $150,000.00. Section 9.07. SEVERABILITY. Whenever possible, each provision of this Agreement will be interpreted in such a manner as to be effective and valid under applicable law, but if any provision of this Agreement is held to be invalid, illegal, or unenforceable in any respect under any applicable law or rule, in any jurisdiction, such invalidity, illegality, or unenforceability will not affect any other provision or the effectiveness or validity of any provision in any other jurisdiction, and the remaining provisions of this Agreement will continue in full force without being impaired or invalidated in any way. Section 9.08. GOVERNING LAW. All issues concerning this Agreement will be governed by and construed in accordance with the laws of the State of Minnesota, without giving effect to any choice of law or conflict of law provision or rule (whether of the State of Minnesota or any other jurisdiction) that would cause the application of the law of any jurisdiction other than the State of Minnesota. Section 9.09. HAZARDOUS SUBSTANCE. The Scope of Work does not include any services related to hazardous or toxic materials, including asbestos and PCBs. If it becomes known that such materials may be present that may affect the Consultant's services, the Consultant may suspend performance of its services, without liability, until the City retains appropriate specialist consultants to adequately identify and abate such materials so that Consultant's services may resume. Section 9.10. CONFIDENTIALITY. Consultant agrees to keep confidential and not to disclose to any person or entity, other than Consultant's employees, sub consultants and the general contractor and subcontractors, if appropriate, any data and information not previously known to and generated by Consultant or furnished to Consultant and marked CONFIDENTIAL by the City. These provisions shall not apply to information in whatever form that comes into the public domain, nor shall it restrict Consultant from giving notices required by law or complying with an order to provide information or data when such order is issued by a court, administrative agency or other authority with proper jurisdiction, or if it is reasonably necessary for the Consultant to defend itself from any suit or claim. 5 Section 9.1 I AUDIT. Pursuant to Minn. Stat. § 16C.05, subd. 5, Consultant's books, records, documents, accounting procedures and practices relevant to this Agreement are subject to examination by the City, Minnesota Legislative Auditor and/or Minnesota State Auditor, as appropriate, for a minimum of six years from the end of this Agreement. Section 9.12 DATA PRACTICES. Pursuant to Minn. Stat. § 13.05. subd. 11, all of the data created, collected, received, stored, used, maintained, or disseminated by Consultant in performing a City function under this Agreement is subject to the requirements of the Minnesota Government Data Practices Act, Minnesota Statutes Chapter 13, and Consultant must comply with those requirements as if it were a government entity. IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the date first above written. CITY OF APPLE VALLEY: CONSULTANT: GoodPointe Technology, LLC1*6-,By: By: flAir-ftem-1 d / ,,. Clint Hooppaw Its: Its: Mayor By: Pamela Gackstetter, City Clerk 6 EXHIBIT A Proposal Attached ■ if ICON Eel GOODPO"TE GET TO THE POINT V V V 1"' Infrastnuture Management Solutions 4. TECHNOLOGY April 29, 2022 Kevin Freiberger GIS Technician City of Apple Valley 7100 147th St W. Apple Valley, MN 55124 Dear Kevin: RE: 2022 Pavement Management Consulting Services Proposal A.1 We are pleased to present the following cost proposal to provide pavement management services to utilize the ICON pavement management system for the City of Apple Valley. We understand that this project is very important to the City; the quality of your decisions to allocate resources and maintain the short-and long-term health of your pavement network depends on the integrity of the technical models and the quality of the process used to develop and deliver the results of this project. To ensure that this critically important project is executed successfully, we have assembled a team of internationally recognized infrastructure management experts, engineering professionals, and field technicians to accomplish the required scope of work. Over the past thirty years we have successfully implemented data collection plans worldwide for clients just like the City of Apple Valley. We appreciate the opportunity to work with you on this project, and we look forward to providing high-quality pavement data collection and professional engineering consulting services to the City. I am authorized to make representations and commitments on behalf of GoodPointe Technology. Sincerely, GoodPointe Technology at4487197,1d- Anthony J. Kadlec President Attachment: Cost Proposal GoodPointe Technology, Inc. April 29, 2022 City of Apple Valley, Minnesota 1 . FIRM INFORMATION GoodPointe Technology is a privately held, Minnesota-based corporation Address: Point of Contact: GoodPointe Technology, Inc. Mr. Anthony Kadlec, President 287 E. 6th Street, Suite 200 Office Phone: (651) 726-2555 St. Paul, MN 55101 USA Office Fax: (651) 726-2545 Mobile: (651) 271-0422 Email: tkadlec@goodpointe.com WHY SELECT THE GOODPOINTE TECHNOLOGY TEAM FOR THIS PROJECT? Simply put, the implementation of pavement and related infrastructure asset management systems is what we do for a living, day in and day out. We take pride in building and maintaining long-term client relationships and supporting our clients with their use of our pavement management software and through the delivery of high- quality pavement condition data. Beyond collecting objective and repeatable data, our mission is to transform it into actionable/decision-making information for your staff through the use of the InfrastructureCONsultant (ICON) pavement management system. The network level pavement condition survey proposed in this project will establish a data platform/basis for the City to develop multi-year budget analysis scenarios and for setting the course for improving the condition and value of the City pavement network. Our experience has taught us to maintain a flexible approach in the process of working with clients in developing, implementing, and updating infrastructure maintenance management systems,since each project presents unique challenges that may depend on a combination of factors including: socio-economic conditions, infrastructure network condition, available staff resources of the project sponsor, and organizational receptivity to the management system. Our plan for this project is to: o Provide high quality pavement condition data collection services using ASTM PCI survey methodology; o Highlight the technical/performance issues facing the City of Apple Valley roadway pavement network; o Set up the ICON Pavement Management system for the City to use as a software tool to run multi-year budget analysis scenarios to determine the projected economic health of the City roadway pavement network, o Establish the ICON API (application programming interface) to automate the updating of data/information to/from the City's Cartegrqph System. o Plug your staff into our active, local ICON pavement management user group, to benefit from the shared knowledge of our progressive client base. Good Pointe Technology,Inc. into@ggodoointe.cvni Page 1 of 8 GoodPointe Technology, Inc. April 29, 2022 City of Apple Valley, Minnesota INTRODUCING GOODPOINTE TECHNOLOGY GoodPointe Technology (GoodPointe) is one of the leading infrastructure management systems-engineering and software-consulting firms in North America. The core mission of GoodPointe is to develop and provide high-quality roadway maintenance management software and system consulting services to clients in the government and private sector. We help the authorities of public and private infrastructure/facilities to more effectively meet their management and maintenance needs by providing powerful, flexible, and easy to use management system software and implementation services. Our management system implementation services include: • Strategic capital improvement project planning and needs analysis for your local conditions; • Data transfer and design of infrastructure condition data collection services; • Digital Right of Way (ROW) imaging data collection and integration services; • Infrastructure system performance analysis; • Software development and implementation services; • GIS consulting, Crystal Reports development, and system training services; • Generating budget investment and deferred maintenance analysis scenarios; and, • Developing short-term and long-term infrastructure maintenance, repair, and rehabilitation plans. To summarize: we design, develop, market, implement, and maintain maintenance management software systems used by businesses, government agencies and other organizations. The use of these systems enables responsible officials to more cost- effectively manage assets. These assets include highways, county roads, city streets, sidewalks, curb and gutter, signs and signals, lighting systems, bridges, parking lots, wastewater and storm drainage systems,water pipelines, park features and other miscellaneous right of way assets. OUR PEOPLE Our personnel have been developing successful pavement management consultation relationships with local, national, and international government agencies since the 1980's. Our team for this project includes staff whose work has advanced the technology of infrastructure management science in North America and the rest of the world. We believe our experience in the field of pavement management science, management system implementations, and our experience in knowing how to work well with governmental agencies across the world, demonstrates our strong commitment to serving clients like you. GoodPointe Technology,Inc. info©goodpointe.com Page 2 of 8 GoodPointe Technology, Inc. April 29, 2022 City of Apple Valley, Minnesota OUR COMPANY GoodPointe Technology, Inc. (GoodPointe) appreciates this opportunity to serve the City of Apple Valley and to introduce our company. Our company provides the City with a wealth of experience that has already served the needs of a variety of public organizations and private sector clients throughout North America and Asia, with a regional emphasis in the Upper Midwest. GOODPOINTE GoodPointe specializes in providing high-quality data collection, TECHNOLOGY data reduction, and implementation services for infrastructure management software systems. Over the past thirty-plus years GoodPointe staff have also been involved in the development, redevelopment, implementation and/or integration of infrastructure management systems such as those developed by the San Francisco Bay Area MTC (BAMTCPMSTM), Army Corps of Engineers (MicroPAVERTM), Carter System, Infrastructure Management Services, Inc (IMS), Midwest Pavement Management, Inc, (PMP), China PMS, Highway Sign Inventory System, Infracon (PMS/IMSTM), and StantecTM, as well as ICON and a number of other public agencies' inhouse infrastructure and pavement management systems. Our staff includes a talented group of GIS, GPS and digital mapping professionals who design and build data collection vehicles, develop related software, and provide data collection, GIS mapping, and asset inventory services to a wide variety of clients in both the public and private sectors. Our clients include cities, counties, state DOTs, telecommunication companies, utility companies, municipal engineering consulting firms, and transportation agencies. We have contracted for more than 250,000 miles of GPSVision data collection, mapping, road geometry and asset inventory on roads and rails in the U.S.and Canada since 1994. GoodPointe Technology is headquartered in St. Paul,Minnesota, and employs technical staff located globally across North America, Europe, and Asia. Role in this Project: GoodPointe will serve as the prime consultant for this project and will be facilitating the required data collection/system implementation plan, collection-, quality control-, and data processing services. GoodPointe Technology,Inc. infoC goodpointe.com Page 3 of 8 GoodPointe Technology, Inc. April 29, 2022 City of Apple Valley, Minnesota 2. PROPOSED WORK PLAN The proposed surface condition evaluation for this project will be based upon the standard survey distress definition as specified in the methodology of ASTM 6433-11, by the American Society for Testing and Materials (ASTM). This assessment will provide a calculated Pavement Condition Index (PCI) for each pavement management inventory section (e.g. per street block or Trail Section) evaluated in the survey. For the bituminous pavements within the selected area of evaluation, the following pavement surface condition distresses and their related quantities will be recorded: • Alligator Cracking Depression Patching • Shoving • Bleeding • Edge Cracking • Polished Aggregate • Slippage Cracking • Block Cracking • Joint Reflection Cracking • Potholes • Swell • Bumps and Sags • Lane/Shoulder Drop Off • Railroad Crossing • Weathering/Raveling • Corrugation • Long.8 Trans.Cracking • Rutting Any Portland Cement Concrete (PCC) pavements located within the selected project area will have the following pavement surface condition distresses and their related quantities recorded: • Blow up/Buckling • Joint Seal • Polished Aggregate • Scaling • Corner Break • Lane/Shoulder Drop Off • Popouts • Shrinkage • Divided Slab • Linear Cracking • Pumping • Spoiling Corner • Durability Crack • Patching(Large) • Punchout • Spoiling Joint • Faulting Patching(Small) • Railroad Crossing TASK 2.. ICON SOFTWARE LICENSE SUBSCRIPTION Objective of this Task: To establish a working copy of the ICON pavement management system, to serve pavement management information to the City's Cartegraph Enterprise Asset Management System and to serve as an analysis tool to augment the City's long-term Capital Improvements Program decision making process. GoodPointe Technology,Inc. info@goodoointe.corn Page 4 of 8 GoodPointe Technology, Inc. April 29,2022 City of Apple Valley, Minnesota The InfrastructureCONsultant (ICON) Infrastructure I Co N 7 Management System is a browser-based, relational database management system (RDBMS) that you can customize to GET TO THE POINT manage and track the economic condition of your roadway asset management data. For this project, we are proposing the implementation of the following module: • Pavement Management Module a ICON Map-MovIlefiref. a X 'e goadpoinle cOm hlcning 1e-•mia;r lml?:•„oc.lrf='SO •Milt. 4 = g16;1 8 eto ;T+aewrsnrffe • vu Pf . . s Fr4nxu A ^ .�SWl w� ilw eYn iT ` .4 ry yi• - —f ,�,. _ I� 2.- ry n�su_mzall f �1 � iT li �� 114 � f- r�� { _ 7 TT1r _ El ri ' .1 t ' j a..,o9 f■4,1 fl' al T 1 f�J� �j A11_1111 1 -lc1 . -'1T %!141y.:c -` - -L i� •'�1, yet ��.....I.li coi �' 1.-.mil `"�y II' 11 .`'. :{ u,rrepe'a¢ --.a� - LL� ..t . ..rj Minnesota Valle, Nalioea: Videllde ,e Elk. • ! ICON Screen Capture: Color Coded GIS Map of Today's Projected PCI ICON Software Licensing The ICON Client Access License (CAL) allows for the authorized number of concurrent users to simultaneously access the ICON software. Based upon the requirements specified for this project, a five (5) CAL license (MS SQL Server Database Platform) is recommended, to simultaneously enable five (5) concurrent users to be logged into and working in each module of the ICON system on a per module basis. For example, twenty (20) user accounts could be setup in the system, but with a concurrent user license of five (5) users, only five (5) of the twenty (20) users will be able to log into and use a given ICON software module, simultaneously. Additional CALs may be purchased in five (5) CAL license packages on a per module basis, as the City's needs dictate in the future. With the ICON software license subscription, the City will receive: • Hosting of the ICON system by GoodPointe on our high performance, dedicated Amazon Web Services (AWS) cloud server; • Annual software maintenance and support via telephone or on-site visits, if necessary, between the hours of 9:00 am to 5:00 pm, (CST) Monday through Friday; GoodPointe Technology,Inc. info@goodoointe.com Page 5 of 8 GoodPointe Technology, Inc. April 29,2022 City of Apple Valley, Minnesota • Updates/enhancements to the ICON software during the term of the agreement; • On-line support via email (support@aoodpointe.com) , the GoodPointe Technology website (www.goodpointe.com), or the Good Pointe Technology FTP site (ftp://www.goodpointe.com); and, • Training on infrastructure management system-related topics and system enhancements at our User Group meeting workshops held in the St. Paul/Minneapolis Metropolitan area. Response Plan The general process for the support plan covered under the maintenance agreement is to respond to and resolve all questions or concerns immediately. In the rare instance when a staff member is not available, a response will be given within 24 hours. Usually these calls can be resolved either over the telephone or through email. The maintenance agreement will span the calendar year and will require renewal on an annual basis, with the corresponding agreement letter to be sent to the City in early November of each year. Authorizing Additional Users For ICON Software Support Under this agreement, the City is to identify one primary user of the software, per module, to serve as the administrative contact to distribute technical information back to other users of the ICON program at the City. Additional ICON users may be authorized to receive ICON software support from GoodPointe Technology, on a per- user/per support year basis, under the terms specified in this agreement. GoodPointe Technology,Inc. info@gaodoointe.corn Page 6 of 8 GoodPointe Technology, Inc. April 29, 2022 City of Apple Valley, Minnesota icon 7 i 3 -,)r ■ -� The Digital Democracy of the ICON User Group How it Works As an authorized user of the ICON program, the City would become a member in the ICON User Group network, with 100 votes per ICON module purchased. During the year, GoodPointe will collect user suggested ideas to enhance existing system features and/or to develop new system features. On a semi-annual basis, these enhancements are reviewed and authorized by an authorized user vote at our ICON User Group Meetings or by online communications (usually email). Development projects are prioritized for future development covered under the maintenance plan of the ICON program. These meetings are held at conference locations in the Minneapolis/St. Paul metropolitan areas and at rotating ICON user facilities. Benefits These meetings address our users' ever-evolving system needs and keeps us focused on providing an ICON system that is relevant and maintainable to our clients. It also promotes an energetic user community that is more willing to share their great ideas for improving the system for the benefit of the larger ICON user group community. We challenge any of our competitors to come up with a better development model. TASK 3. SYSTEM ANALYSIS CONSULTING SERVICES Under this task GoodPointe will provide the following value-added consulting effort under this task. • Hold an onsite project kickoff meeting to document the City's specific needs for this project. • Utilize the ICON 7 Pavement Management System API to integrate with the City's Cartegraph Enterprise Asset Management System. • Set up the ICON software with data from the City's legacy data sources. • Transfer and/or update the pre-existing geocode link/asset data from the City's legacy and/or third-party database system(s). • Provide onsite or online ICON system training for City staff designated to work with the system. GoodPointe Technology,Inc. info4Fgo.odoointe.com Page 7 of 8 GoodPointe Technology, Inc. April 29, 2022 City of Apple Valley, Minnesota • Data entry/import of maintenance projects performed in recent years, registering the improved condition into the ICON database. • Receive and enter the City's Proposed Capital Improvement Projects (CIP List) and proposed project costs into the Predetermined Plan of ICON. • Update the ICON program to reflect the City's current asset management policies, paving strategies, application parameters, unit costs, etc. • Review/Update the pavement performance curves to be loaded in ICON based on actual City pavement performance data. • Use the ICON Budget Analysis Module to run multiple, multi-year projections (1 to 75 years into the future) to document the projected average network condition and deferred maintenance backlog results, based on the data supplied in above items. • Document the Trends in Pavement Condition, queried out of the historical database tables of ICON. • Include the scenario results run in an executive summary report. • Generate GIS mapping data and/or PowerPoint presentation materials for elected officials. Note: The above items are offered as a preliminary suggestion of work objectives for the City under this project. GoodPointe will work with the City to define/refine the set of deliverables under this task. GoodPointe will provide an ongoing report of the consulting effort provided under this task throughout the duration of the project. Out of pocket expenses (e.g. billable project mileage ($0.75/mile) will be billed separately. Recommended/Selected: Twenty (20) Hour Premium Consulting Agreement PRELIMINARY PROJECT SCHEDULE/DELIVERABLES • Notice to Proceed: Estimated mid-May 2022 • Field Data Collection: Late May 2022 • PCI Delivery: Fall 2022 The above is offered as a preliminary schedule suggestion for the City's consideration and can be adjusted to better meet the City's schedule requirements. COST BREAKDOWN A fee schedule has been included on the following page of this proposal. GoodPointe Technology,Inc. into('goQdaoinle.com Page 8 of 8 Cost Breakdown 4/29/2022 City of Apple Valley.Pavement Management Consulting Services GoodPointe Technology,Exhibit A.1 Task Description _ — _ —- Units Quantity Rate : optional Total 1.Pavement Condition Survey Evaluation I i — _ 1.1 Residential Roadway Network: ASTM Pavement Condition Index(PC11 Survey--2022 Evaluation Area Centerline Miles 64.5 $250 $16,125 $16.125, 2.2 AC Trails Network ASTM Pavement Condition Index(PCII Survey--2022 Evaluation Area Centerline Miles 25,1 $210 $5.271 $5,271 _ .. 1 $21,396r 3.1 Annual ICON Software License Subscription ICON Pavement Management(Pavement!Module 5 CAL License 1 $3.500 $3,500 "Includes ICON 7 API to integrate with City's Cartegraph System •Sklar. l 11 43 rou 4 System Analysis Analysis Consulting Services - — — ! {_ Twenty(201 Hour ICON Premium Consul-Ma Agreement ($89/hourl Package 1 I $1.780 ' $1.780 Hourly/Cost-Plus Option($130/hou1 Hour 1 $130 Ten(101 Hour ICON Premium Consulting Agreement($102/hourl Package 1 _$1.020 Twenty(201 Hour ICON Premium Consulting Agreement ($89/hourl Package 1 $1,780 Forty(401 Hour ICON Premium Consulting Agreement($71/hourl Package 1 $2.840 Eighty(801 Hour ICON Premium Consulting Agreement($51/hourl Package 1 $4.080 'Out of pocket billable mileage expenses to be billed at$0.75/mile I •SUbtotat:`• - - - $0 — - - $1,780, Total estimated Project Budget (not-to-exceed) $26,676 • ITEM: 4.N. ..... :�. Apple COUNCIL MEETING DATE: July 14, 2022 Valley SECTION: Consent Agenda Description: Approve Acceptance and Final Payment on Agreement with All Systems Mechanical, LLC, for Project 2021 Education Partnership Building HVAC Staff Contact: Department/ Division: Alex Sharpe, Planning and Economic Development Community Development Department Specialist ACTION REQUESTED: Approve acceptance and final payment on project 2021 Education Partnership Building HVAC, as complete and authorizing final payment with All Systems Mechanical, LLC, in the amount of$2,058.00 for a contract total of$80,800.00. SUMMARY: All Systems Mechanical, LLC, has requested final payment for a contract total of$80,800.00 for HVAC work completed at the Apple Valley Education Partnership building. This HVAC work was for areas specifically serving Schmitt Music, the new tenant addition as of 2022. This is the second payment request for the project as the contractor sought payment for substantial completion as noted in the contract. The remaining work was for patchwork on the roof after installation of the new equipment curb. This work was minimal at less than $500.00 and has been completed and inspected to ensure that the roof warranty is still valid. The contractor has met all obligations and performed services in a professional and satisfactory manner. BACKGROUND: On November 23, 2021 the City Council approved an agreement with All Systems Mechanical, LLC, to remove and replace the aging HVAC system in the portion of the Education Partnership Building that is now serving Schmitt Music. The prior HVAC system was installed in the 1970's and was well past its standard operating life. The project was anticipated to be completed in 2020, but was postponed to 2021 for approval and then to spring of 2022 for installation due to supply chain delays. The new HVAC system includes COVID considerations such as advanced filtration and UV treatment. BUDGET IMPACT: Resources for this project were budgeted for in the 2022 Education Partnership Building fund. ATTACHMENTS: Final Pay Documents Final Pay Documents •••••••• • Owner: City of Apple Valley,7100 W. 147th St.,Apple Valley,MN 55124 Date: June 30,2022 For Period: 6/30/2022 Request No: 2nd&Final Apple„Valley Contractor: All Systems Mechanical,LLC CONTRACTOR'S REQUEST FOR PAYMENT 2021 Education Partnership Building HVAC SUMMARY 1 Original Contract Amount $ $80,800.00 2 Change Order-Addition $ 0.00 3 Change Order-Deduction $ 0.00 4 Revised Contract Amount $ $0.00 5 Value Completed to Date $ $80,800.00 6 Material on Hand $ $0.00 7 Amount Earned $ $80,800.00 8 Less Retainage 0% $ $0.00 9 Subtotal $ $0.00 10 Less Amount Paid Previously $ $78,742.00 11 Liquidated damages- $ $0.00 12 AMOUNT DUE THIS REQUEST FOR PAYMENT NO. 2nd&Final $ $2,058.00 Approved by Contractor: Approved by Owner: All Systems Mechanical,LLC CITY OF APPLE VALLEY Mayor Clint Hooppaw gy Jo pencer, President Date Specified Contract Completion Date: 3/31/2022 Attest:Pamela J.Gackstetter Date Copy of Request for Payment 1 Final LSYSTEMS Invoice Date Invoice# All Systems Mechanical LLC 6/30/2022 21349-2 2282 Terminal Rd,Roseville,MN 55113 Bill To Service Location City of Apple Valley City of Apple Valley Attn: Accounts Payable Old City Hall 7100 147th Street West 14200 Cedar Ave Apple Valley, MN 55124 Apple Valley, MN 55124 P.O. No. Terms Net 15 Quantity Description Rate Amount 1 Final Pay Invoice for the work done per proposal 21349a- 2,058.00 2,058.00 Apple Valley Old City Hall HVAC Upgrade. Work completed on 5/11/22. BB/CQ/DC/EM/JC/MM/TP Please Remit Payment to 2282 Terminal Rd. Roseville, MN 55113 All Sales Taxes Included. Thank You! Balance Due (651)493-7364 - fax(651) 340-2916 $2,058.00 • ITEM: 4.0. ..... :�. Apple COUNCIL MEETING DATE: July 14, 2022 Valley SECTION: Consent Agenda Description: Approve Personnel Report Staff Contact: Department/ Division: Melissa Haas, Human Resources Manager Human Resources Division ACTION REQUESTED: Approve the personnel report. SUMMARY: The employment actions attached to this memo are recommended for City Council approval. BACKGROUND: The City Council's approval of the Personnel Report includes the ratification of the City Administrator's actions in carrying out the terms and conditions of the employment of the City personnel. BUDGET IMPACT: Budgeted positions. ATTACHMENTS: Personnel Report PERSONNEL REPORT City of Apple Valley July 14,2022 Human Resources EMPLOYMENT ACTIONS The following employment actions are recommended for City Council approval: First Last Base Pay Pay Pay Date Name Name Action Position Status Dept. Rate Type Scale (on or about) Part-Time, Faith Athmann Promotion Community Service Officer I Regular 1200 $ 17.00 Hourly PT120 6/18/2022 Casual, Dustin Biros Hire Facility Attendant Seasonal 1940 $ 11.25 Hourly C-01 6/8/2022 Casual, Linda Blake Rehire Elections Assistant Variable Hour 1015 $ 18.00 Hourly C-10 6/24/2022 Casual, Jayden Bloodgood Hire Facility Attendant Seasonal 1940 $ 11.25 Hourly C-01 6/8/2022 Casual, Will Busse Hire Seasonal Maintenance I Seasonal 1710 $ 16.45 Hourly SM1 6/30/2022 Casual, Cecelia Davis Hire Facility Attendant Seasonal 1940 $ 11.85 Hourly C-01 6/15/2022 Casual, Graham Ellingson Hire Facility Attendant Seasonal 1940 $ 11.25 Hourly C-01 6/8/2022 Casual, Caden EspindaBanick Rehire Lifeguard I Seasonal 1940 $ 14.00 Hourly C-05 6/8/2022 Casual, Kasen Fahning Hire Facility Attendant Seasonal 1940 $ 11.25 Hourly C-01 6/25/2022 Casual, Christopher Fan Hire Seasonal Maintenance I Seasonal 2205 $ 16.45 Hourly SM1 6/8/2022 Casual, Mason George Hire Facility Attendant Seasonal 1940 $ 11.25 Hourly C-01 6/8/2022 Casual, Sebastion Gillen Hire Lifeguard I Seasonal 1940 $ 13.65 Hourly C-05 6/10/2022 Casual, (man Hashi Hire Facility Attendant Seasonal 1940 $ 11.25 Hourly C-01 6/8/2022 Casual, Annie Huff Rehire Water Safety Instructor Seasonal 1930 $ 15.40 Hourly C-06 6/8/2022 Full-Time, Mary Klein Promotion Division/Department Specialist Regular 1013 $ 27.00 Hourly 130 7/2/2022 Casual, (liana Luebbert Hire Sales Clerk Variable Hour 5020 $ 15.50 Hourly LIQ1 6/30/2022 Casual, Maizy Lusk Hire Facility Attendant Seasonal 1940 $ 11.25 Hourly C-01 6/8/2022 Full-Time, Steven Marsh Hire Maintenance Worker I Regular 1710 $ 29.50 Hourly UM1 7/11/2022 Accept Full-Time, Peter Meuwissen Resignation Police Officer Regular 1200 7/1/2022 Casual, Mary Mueller Rehire Elections Assistant Variable Hour 1015 $ 25.00 Hourly C-10 6/20/2022 Casual, Elias Munson Hire Facility Attendant Seasonal 1930 $ 11.25 Hourly C-01 6/10/2022 Casual, Charles Novak Hire Recreation Program Assistant Seasonal 1800 $ 11.25 Hourly C-01 6/25/2022 Casual, Jake Olson Hire Seasonal Maintenance I Seasonal 1600 $ 16.45 Hourly SM1 6/10/2022 Casual, Charlotte Paulsen Hire Puppet Performer Seasonal 1800 $ 11.25 Hourly C-01 6/8/2022 The Council's approval of the Personnel Report includes the ratification of the City Administrator's actions in carrying out the terms and conditions of the employment of the City personnel. Page 1 of 2 PERSONNEL REPORT City of Apple Valley July 14,2022 Human Resources First Last Base Pay Pay Pay Date Name Name Action Position Status Dept. Rate Type Scale (on or about) Casual, Paige Peterson Rehire Lifeguard I Seasonal 1940 $ 14.00 Hourly C-05 6/8/2022 Casual, Matthew Russo Hire Seasonal Maintenance I Seasonal 1710 $ 16.45 Hourly SM1 6/20/2022 Casual, Michael Ryan Rehire Seasonal Maintenance I Seasonal 1710 $ 17.45 Hourly SM1 6/8/2022 Casual, Ava Sartori Rehire Lifeguard I Seasonal 1940 $ 14.00 Hourly C-05 6/8/2022 Casual, Sophia Sartori Hire Lifeguard I Seasonal 1940 $ 13.65 Hourly C-05 6/8/2022 Casual, Sarah Schaefer Hire Facility Attendant Seasonal 1930 $ 11.25 Hourly C-01 6/10/2022 Casual, Hank Stanton Hire Lifeguard I Seasonal 1940 $ 14.00 Hourly C-05 6/20/2022 Casual, Emily Ta Hire Facility Attendant Seasonal 1940 $ 11.25 Hourly C-01 6/8/2022 Casual, Deirdre Turck Hire Lifeguard I Seasonal 1940 $ 13.65 Hourly C-05 6/20/2022 Casual, Samuel Wright Rehire Seasonal Maintenance I Seasonal 1710 $ 16.45 Hourly SM1 6/10/2022 The Council's approval of the Personnel Report includes the ratification of the City Administrator's actions in carrying out the terms and conditions of the employment of the City personnel. Page 2 of 2 • ••• ITEM: 4.P. ..... .�. Apple COUNCIL MEETING DATE: July 14, 2022 Valley SECTION: Consent Agenda Description: Approve Claims and Bills Staff Contact: Department/ Division: Ron Hedberg, Finance Director Finance Department ACTION REQUESTED: Approve claims and bills. SUMMARY: Attached for City Council review and approval are check registers for recent claims and bills. BACKGROUND: N/A BUDGET IMPACT: Check registers dated June 8, 2022, June 15, 2022, June 22, 2022, and June 29, 2022, in the amounts of$576,499.39, $867,794.88, $2,979,885.80, and $1,670,877.36, respectively. ATTACHMENTS: Claims and Bills Claims and Bills Claims and Bills Claims and Bills R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 1 Council Check Register by Invoice&Summary 5/4/2022 -- 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26563 6/10/2022 100101 ACE HARDWARE 3.49- DISCOUNT 419241 101305949851 2012.6333 GENERAL-CASH DISCOUNTS CABLE TV JOINT POWERS 34,97 SECURITY BIT SET&POWER STRIP 419241 101305949851 2012.6229 GENERAL SUPPLIES CABLE TV JOINT POWERS 3.39- DISCOUNT 419343 101305950521 1340.6333 GENERAL-CASH DISCOUNTS FIRE BLDG&GROUNDS MNTC 33.98 ROUNDUP-NELSON 419343 101305950521 1340.6229 GENERAL SUPPLIES FIRE BLDG&GROUNDS MNTC 1.69- DISCOUNT 419345 101305950531 1060.6333 GENERAL-CASH DISCOUNTS MUNICIPAL BLDG&GROUNDS MN1 16.99 PADLOCK 419345 101305950531 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 1.99- DISCOUNT 419555 101305950781 1060.6333 GENERAL-CASH DISCOUNTS MUNICIPAL BLDG&GROUNDS MN1 19.99 PADLOCK 419555 101305950781 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 .91- DISCOUNT 419244 101310950451 1340.6333 GENERAL-CASH DISCOUNTS FIRE BLDG&GROUNDS MNTC 9.18 CLEANSER-OSLOS 419244 101310950451 1340.6229 GENERAL SUPPLIES FIRE BLDG&GROUNDS MNTC 2.39- DISCOUNT 419245 101310950501 1340.6333 GENERAL-CASH DISCOUNTS FIRE BLDG&GROUNDS MNTC 23.98 (2)LAWN WEED KILLER-MCNULTY 419245 101310950501 1340.6229 GENERAL SUPPLIES FIRE BLDG&GROUNDS MNTC 7.19- DISCOUNT 419551 101310950701 1330.6333 GENERAL-CASH DISCOUNTS FIRE OPERATIONS 71.97 3 TOTES-MELVILLE 419551 101310950701 1330.6211 SMALL TOOLS&EQUIPMENT FIRE OPERATIONS 1.19- DISCOUNT 419554 101360950731 1900.6333 GENERAL-CASH DISCOUNTS AV COMMUNITY CENTER 11.99 AVCC LANDSCAPING MATERIALS 419554 101360950731 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER 9.79- DISCOUNT 419553 101360950771 1765.6333 GENERAL-CASH DISCOUNTS PARK EQUIPMENT MAINTENANCE 97.97 AVCC PUSH MOWER WHEELS,AXLE 419553 101360950771 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 2.79- DISCOUNT 419109 101370949171 1200.6333 GENERAL-CASH DISCOUNTS POLICE MANAGEMENT 27.99 REGULATOR WITH HOSE 419109 101370949171 1200.6229 GENERAL SUPPLIES POLICE MANAGEMENT 1.59- DISCOUNT 419110 101370949251 1210.6333 GENERAL-CASH DISCOUNTS POLICE FIELD OPERATIONS/PATRO 15.99 HAND WARMERS 419110 101370949251 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO 4.49- DISCOUNT 419106 101370949671 1210.6333 GENERAL-CASH DISCOUNTS POLICE FIELD OPERATIONS/PATRO 44.91 REPLACEMENT SQUAD KEYS 419106 101370949671 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO 1.00- DISCOUNT 419111 101370949841 1250.6333 GENERAL-CASH DISCOUNTS POLICE FACILITY 9.99 MOP 419111 101370949841 1250.6229 GENERAL SUPPLIES POLICE FACILITY 11.10- DISCOUNT 419552 101370950321 1210.6333 GENERAL-CASH DISCOUNTS POLICE FIELD OPERATIONS/PATRO 111.03 SQUAD KEYS/CLEANING SUPP. 419552 101370950321 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO 3.99- DISCOUNT 419344 101380949801 1920.6333 GENERAL-CASH DISCOUNTS SENIOR CENTER 39.98 GARDEN SPADE,TUBING 419344 101380949801 1920,6229 GENERAL SUPPLIES SENIOR CENTER 1,99- DISCOUNT 419346 101385950371 1540.6333 GENERAL-CASH DISCOUNTS CMF BUILDINGS&GROUNDS MNTC 19.98 PAINT SUPPLIES 419346 101385950371 1540.6229 GENERAL SUPPLIES CMF BUILDINGS&GROUNDS MNTC 1.99- DISCOUNT 419243 101400946121 5365.6333 GENERAL-CASH DISCOUNTS SEWER MGMT/REPORTS/DATA ENT 19.97 TOOLS 419243 101400946121 5365.6211 SMALL TOOLS&EQUIPMENT SEWER MGMT/REPORTS/DATA ENT 1,31- DISCOUNT 419242 101400950041 5310.6333 GENERAL-CASH DISCOUNTS WATER METER RPR/REPLACE/REAI 13.17 REPLACE REPEATER 419242 101400950041 5310.6215 EQUIPMENT-PARTS WATER METER RPR/REPLACE/REAI 561.75 26564 6/10/2022 147453 ADAM'S PEST CONTROL INC 80.06 WELL 3 PEST CONTROL 419159 3454057 5320.6249 OTHER CONTRACTUAL SERVICES WATER WELL/BOOSTER STN MNT/F R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 2 Council Check Register by Invoice&Summary 5/4/2022 -- 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26564 6/10/2022 147453 ADAM'S PEST CONTROL INC Continued... 80.06 26565 6/10/2022 100389 ALPHAGRAPHICS 405.23 TRESPASS NOTICES,BAIL RECEIPT 419167 118691 1200.6239 PRINTING POLICE MANAGEMENT 54.78 NAME PLATE-CRAIG LONG 419333 119467 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 27.39 NAME PLATE-KATIE PATA 419334 119520 1700.6229 GENERAL SUPPLIES PARK&RECREATION MANAGEMEN 487.40 26566 6/10/2022 150791 BALD MAN BREWING 364.10 BEER#2 00052212 419314 6174 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 139.20- CMBEER#2 00052212 419315 6174 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 139.20 BEER#1 00052212 419313 6179 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 364.10 26567 6/10/2022 155342 BARREL THEORY BEER CO 882.00 BEER#3 00052690 419316 2053 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 882.00 26568 6/10/2022 100054 BAUER BUILT INC 827.42 SQUAD TIRES 419180 180279993 1210.6216 VEHICLES-TIRES/BATTERIES POLICE FIELD OPERATIONS/PATRO 827.42 26569 6/10/2022 145855 BENT BREWSTILLERY 75.50 BEER#1 00051698 419317 11344 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 75.50 26570 6/10/2022 151877 BLACK STACK BREWING,INC. 774.00 BEER#3 00052297 419318 17671 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 425.00 BEER#3 00052297 419319 17765 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 1,199.00 26571 6/10/2022 149273 BLACKFIRE CREATIVE 210.00 STICKERS 419338 6067 1275.6239 PRINTING POL COMMUN OUTREACH/CRIME P 90.00 SQUAD GRAPHICS REPAIR 419175 6079 1210.6265 REPAIRS-EQUIPMENT POLICE FIELD OPERATIONS/PATRO 300.00 26572 6/10/2022 142897 BOLTON&MENK,INC. 900.00 GIS SUPPORT 419213 287695 1510.6235 CONSULTANT SERVICES PW ENGINEERING&TECHNICAL 6,810.00 CONSTRUCTION ADMIN 419188 287697 2027.6235 2022101G CONSULTANT SERVICES ROAD ESCROW 433.00 CONSTRUCTION STAKING 419189 287698 2027.6235 2022105G CONSULTANT SERVICES ROAD ESCROW R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 3 Council Check Register by Invoice&Summary 5/4/2022 -- 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26572 6/10/2022 142897 BOLTON&MENK,INC. Continued... 457.50 CONSTRUCTION ADMIN 419187 287700 4502.6235 2021117G CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 652.50 FINAL DESIGN 419203 287701 4502.6235 2021119G CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 202.50 CADD SUPPORT 419157 287707 1510.6235 CONSULTANT SERVICES PW ENGINEERING&TECHNICAL 72.50 CONSTRUCTION STAKING 419158 287708 2027.6235 2022107G CONSULTANT SERVICES ROAD ESCROW 132.00 SURVEY 419327 287710 4422.6235 2021171G CONSULTANT SERVICES '21 FACILITIES CIP 240.00 CONSTRUCTION ADMIN 419156 287711 4502.6235 2021109R CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 1,031.50 CONSTRUCTION ADMIN 419132 289305 4502.6235 2020134G CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 1,106.00 CONSTRUCTION STAKING 419161 289306 2027.6235 2021101R CONSULTANT SERVICES ROAD ESCROW 2,854.50 FINAL PLAT-LOSINSKI 419162 289307 2027.6235 2021105R CONSULTANT SERVICES ROAD ESCROW 29,950.50 CONSTRUCTION ADMIN 419134 289309 2027.6235 2022101 R CONSULTANT SERVICES ROAD ESCROW 8,078.00 CONSTRUCTION ADMIN 419135 289310 2027.6235 2022105G CONSULTANT SERVICES ROAD ESCROW 18,918.50 FINAL DESIGN 419136 289311 4502.6235 2021118G CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 721,50 CONSTRUCTION ADMIN 419137 289312 4502.6235 2021117G CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 5,700.50 CONSTRUCTION ADMIN 419138 289313 4502.6235 2021147G CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 5,513.00 CONSTRUCTION STAKING 419139 289315 2027.6235 2022107G CONSULTANT SERVICES ROAD ESCROW 870.00 CONSTRUCTION ADMIN 419140 289316 4502.6235 2021119G CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 84,644.00 26573 6/10/2022 145153 CAL-TEX ELECTRIC INC 5,550.00 MC GATE WIRING 419210 69428 4002.6715 CAPITAL OUTLAY-BUILDINGS MUNICIPAL BUILDINGS 5,550.00 26574 6/10/2022 143314 CLEAR RIVER BEVERAGE 166.08- CMBEER#3 00051160 419391 629988 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 583.80 BEER#2 00051160 419385 630980 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 562.50 BEER#3 00051160 419387 630988 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 576.80 BEER#3 00051160 419388 632098 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 72.50 TAX#3 00051160 419389 632098 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 822.75 BEER#3 00051160 419392 632478 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 358.75 BEER#2 00051160 419386 633148 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 659.30 BEER#1 00051160 419382 633240 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 652.25 BEER#3 00051160 419390 633248 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 1,312.00 BEER#1 00051160 419383 634272 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 164.00 TAX#1 00051160 419384 634272 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 5,598.57 26575 6/10/2022 100102 COLLEGE CITY BEVERAGE 20.60- CMBEER#2 00000114 419409 137600143 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 33.00- CMBEER#1 00000114 419396 143800232 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 54.70- CMBEER#3 00000114 419430 143800233 5085.6530 BEER LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 4 Council Check Register by Invoice&Summary 5/4/2022 - 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26575 6/10/2022 100102 COLLEGE CITY BEVERAGE Continued... 45.00- CMBEER#3 00000114 419427 792308 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 9,114.80 BEER#3 00000114 419428 792309 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 22.99 NTAX#3 00000114 419429 792309 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 69.14- CMBEER#1 00000114 419393 792667 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 58.50 BEER#1 00000114 419394 792668 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 4,538.35 BEER#1 00000114 419395 792674 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 6,340.50 BEER#2 00000114 419412 792675 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 141.75 TAX#2 00000114 419413 792675 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 105.40- CMBEER#2 00000114 419410 792720 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 175.50 LIQ#2 00000114 419411 792721 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 517.50 LIQ#3 00000114 419431 794375 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 3,644.90 BEER#3 00000114 419432 794376 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 48.74 TAX#3 00000114 419433 794376 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 22.99 NTAX#3 00000114 419434 794376 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 9,687.00 BEER#1 00000114 419399 794613 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 215.68 TAX#1 00000114 419400 794613 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 45.98 NTAX#1 00000114 419401 794613 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 272.24- CMBEER#1 00000114 419397 794645 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 189.00 LIQ#1 00000114 419398 794646 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 4.50 BEER#2 00000114 419414 794685 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 4,480.95 BEER#2 00000114 419415 794686 5055,6530 BEER LIQUOR#2 STOCK PURCHASES 25.15 BEER#2 00000114 419416 794686 5055,6530 BEER LIQUOR#2 STOCK PURCHASES 162.50- CMBEER#2 00000114 419417 795939 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 146.00 BEER#2 00000114 419418 795940 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 746.96 LIQ#3 00000114 419435 796482 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 135.00 WINE#3 00000114 419436 796482 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 9,937.15 BEER#3 00000114 419437 796483 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 463.50 LIQ#1 00000114 419403 796772 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 13,388.80 BEER#1 00000114 419404 796773 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 58.50 LIQ#2 00000114 419421 796807 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 2,819.25 BEER#2 00000114 419422 796808 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 25.75 TAX#2 00000114 419423 796808 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 26,99- CMTAX#1 00000114 419402 796822 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 78.58- CMBEER#2 00000114 419419 797118 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 21,90- CMTAX#2 00000114 419420 797118 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 145.77- CMBEER#3 00000114 419438 798516 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 7,061.20 BEER#3 00000114 419439 798517 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 143.35 TAX#3 00000114 419440 798517 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 1.45 BEER#1 00000114 419405 798840 5015.6530 BEER LIQUOR#1 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 5 Council Check Register by Invoice&Summary 5/4/2022 -- 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26575 6/10/2022 100102 COLLEGE CITY BEVERAGE Continued... 12,142.50 BEER#1 00000114 419406 798841 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 49.99 TAX#1 00000114 419407 798841 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 22.99 NTAX#1 00000114 419408 798841 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 17.95- CMBEER#2 00000114 419424 798865 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 58.50 LIQ#2 00000114 419425 798866 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 4,363,65 BEER#2 00000114 419426 798867 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 89,785.55 26576 6/10/2022 100128 DAKOTA ELECTRIC ASSOCIATION 48.26 FOUNDERS/GALAXIE SIGNAL MAY 419193 200003777430MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 46.08 GALAXIE/FOUNDER LN SPKLR MAY 419194 200003919925MAY 1610.6255 UTILITIES-ELECTRIC STREET/BOULEVARD REPAIR&MN 22 315.98 15281 FOUNDERS BLVD LIGHTS MAY 419195 200004198750MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 189.99 LIFT STN STRM SWR GALAXIE MAY 419196 200004229209MAY 5505.6255 UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 22 600.31 26577 6/10/2022 147049 DORN,GEORGE 63,71 DAKOTA COUNTY MTG-DORN 419257 20220601 1400.6275 SCHOOLS/CONFERENCES/EXP LOCAL INSPECTIONS MANAGEMENT 63.71 26578 6/10/2022 154516 DRASTIC MEASURES BREWING LLC 244.60 BEER#3 00052617 419441 2302 5085,6530 BEER LIQUOR#3 STOCK PURCHASES 244.60 26579 6/10/2022 134308 FAIRCHILD EQUIPMENT 154.58 SEAT&QUICK-TACH PARTS#363 419096 L02064 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 154.58 26580 6/10/2022 101040 FOREMOST PROMOTIONS 399.72 WATCHDOG WALKERS 419550 S2004137 1275.6239 PRINTING POL COMMUN OUTREACH/CRIME P 399.72 26581 6/10/2022 113505 FRONTIER PRECISION INC 1,205.00 CONSTRUCTION STAKING LATHE 419186 252574 2027.6229 2021101R GENERAL SUPPLIES ROAD ESCROW 1,205,00 26582 6/10/2022 156110 GOODPOINTE TECHNOLOGY,LLC R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 6 Council Check Register by Invoice&Summary 5/4/2022 -- 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26582 6/10/2022 156110 GOODPOINTE TECHNOLOGY,LLC Continued... 6,125.00 OCI PAVEMENT SURVEY 2021 419163 4277 1510.6235 CONSULTANT SERVICES PW ENGINEERING&TECHNICAL 6,125.00 26583 6/10/2022 100209 GOPHER STATE ONE-CALL 45.90 GOPHER STATE ONE CALL 419268 2050183 5805.6237 TELEPHONE/PAGERS STREET LIGHT UTILITY FUND 45.90 26584 6/10/2022 151467 INBOUND BREWCO 146.00 BEER#3 00052257 419462 13544 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 146.00 26585 6/10/2022 100242 INDEPENDENT BLACK DIRT CO 22.34- GOLF USE TAX 419223 31830 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 22.34 GOLF USE TAX 419223 31830 2235.6229 GENERAL SUPPLIES GOLF COURSE MAINTENANCE 325.00 DIRT 419223 31830 2235.6229 GENERAL SUPPLIES GOLF COURSE MAINTENANCE 325.00 26586 6/10/2022 103314 INNOVATIVE OFFICE SOLUTIONS 42.60 LEGAL PADS 419174 IN3802497 1200.6210 OFFICE SUPPLIES POLICE MANAGEMENT 9.34 WRITING PADS FOR SUPPLY ROOM 419536 IN3809089 1035.6210 OFFICE SUPPLIES FINANCE 23.70 FLOOR BUFFER PADS 419544 IN3809853 5265.6211 SMALL TOOLS&EQUIPMENT ARENA 2 BLDG MAINTENANCE-HAY 88.46 NOTEBOOKS BINDER CLIPS TABS 419547 IN3811551 1500.6210 OFFICE SUPPLIES PW MANAGEMENT 36.99 LIQ1 MOP HEADS,DISHWAND 419339 IN3811868 5025.6229 GENERAL SUPPLIES LIQUOR#1 OPERATIONS 201 09 26587 6/10/2022 111243 JERRY'S TRANSMISSION SERVICE INC 1,073.92 (4)HANDLES(25)WINDOW FELT 419165 38461 1350.6215 EQUIPMENT-PARTS FIRE VEHICLE MAINTENANCE 1,073.92 26588 6/10/2022 151539 JUNKYARD BREWING CO.LLC 231.00 BEER#3 00052261 419505 4061 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 362.00 BEER#3 00052261 419504 4109 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 593.00 26589 6/10/2022 144552 KENDELL DOORS&HARDWARE INC 160.00 SPARE KEYS 419335 IN053547 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 160.00 26590 6/10/2022 100289 LOGIS 162.50 NETWORK SERVICES 419539 52227 1030.6235 CONSULTANT SERVICES INFORMATION TECHNOLOGY R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 7 Council Check Register by Invoice&Summary 5/4/2022 -- 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26590 6/10/2022 100289 LOGIS Continued... 162.50 26591 6/10/2022 100021 M AMUNDSON LLP 98.12 TAX#1 00044390 419506 342388 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 2,663.77 NOTAX#1 00044390 419507 342388 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 66.00 TAX#2 00044390 419508 342407 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 787.08 NTAX#2 00044390 419509 342407 5055.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 45.98 TAX#3 00044390 419510 342449 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 1,280.93 NTAX#3 00044390 419511 342449 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 4,941.88 26592 6/10/2022 156007 MACQUEEN EMERGENCY 881.68 CO MONIT ALTAIR GAS MONITOR 419166 P02500 1330.6211 SMALL TOOLS&EQUIPMENT FIRE OPERATIONS 881.68 26593 6/10/2022 100293 MACQUEEN EQUIPMENT 166.14 HEAD LIGHT ASSEMBLY#304 419124 P42576 5505.6215 EQUIPMENT-PARTS STORM DRAIN MNTC/RPR/SUMPS 18.65 IGNITION SWITCH#306 419125 P42586 5505,6215 EQUIPMENT-PARTS STORM DRAIN MNTC/RPR/SUMPS 184.79 26594 6/10/2022 100299 MASTER ELECTRIC CO 160,00 TROUBLE SHOOT IRR.JCW 419216 SD40381 1715.6249 OTHER CONTRACTUAL SERVICES PARK ATHLETIC FIELD MAINTENAN( 179,38 SPLASH PAD GFI 419217 SD40382 1745.6249 OTHER CONTRACTUAL SERVICES PARK CRT/GAME AREA MAINTENAN 160,00 SCOTT TENNIS LIGHTS 419218 SD40383 1745.6249 OTHER CONTRACTUAL SERVICES PARK CRT/GAME AREA MAINTENAN 297,56 CONNECTING WELL METERS 419263 SD40385 5320.6249 OTHER CONTRACTUAL SERVICES WATER WELL/BOOSTER STN MNT/F 796.94 26595 6/10/2022 152514 MEGA BEER LLC 307.00 BEER#1 00052423 419512 14484 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 354,00 BEER#3 00052423 419513 14779 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 661.00 26596 6/10/2022 100311 METRO COUNCIL ENVIRONMENTAL SV 475,00 WTP INDUSTRIAL WASTE FEE 419205 1138807 5325.6399 OTHER CHARGES WATER TREATMENT FCLTY MNTC/R 475,00 26597 6/10/2022 100348 MTI DISTRIBUTING CO 368.97 MOWER BLADES 419215 134642500 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 368,97 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 8 Council Check Register by Invoice&Summary 5/4/2022 -- 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26598 6/10/2022 146170 NEWMAN SIGNS INC Continued... 5,216.53 TRAFFIC CONTROL SIGN REPLACE 419185 TRFINV039541 1680.6229 GENERAL SUPPLIES TRAFFIC SIGNS/SIGNALS/MARKER: 5,864.03 NAME PLATE REPLACEMENTS 419185 TRFINV039541 1680.6229 GENERAL SUPPLIES TRAFFIC SIGNS/SIGNALS/MARKER: 11,080.56 26599 6/10/2022 146279 NORDIC MECHANICAL SERVICES,I 1,160.99 RPR HVAC CMF 419206 64729 1540.6266 REPAIRS-BUILDING CMF BUILDINGS&GROUNDS MNTC 1,397.33 RPR COMPRESSORS RTU 419208 64790 1060.6266 REPAIRS-BUILDING MUNICIPAL BLDG&GROUNDS MN1 1,030.55 RPL CNTRL VALVE HVAC MUNI 419207 64791 1060,6266 REPAIRS-BUILDING MUNICIPAL BLDG&GROUNDS MN1 3,588.87 26600 6/10/2022 111219 NORTHERN SAFETY TECHNOLOGY INC 815.00 4972-STRIP EMERGENCY EQUIP 419232 54023 7405.1750.120 TRANSPOR EQUIPMNT-10 YRS VERF-FIRE BAL SHEET 635.00 4974-STRIP EMERGENCY EQUIP 419233 54029 7405.1750.120 TRANSPOR EQUIPMNT-10 YRS VERF-FIRE BAL SHEET 1,450.00 26601 6/10/2022 100385 PLUNKETT'S PEST CONTROL INC 53.56 PEST CONTROL SERVICE 419331 7553629 2215.6249 OTHER CONTRACTUAL SERVICES GOLF CLUBHOUSE BUILDING 53.56 26602 6/10/2022 145492 PNC EQUIPMENT FINANCE,LLC 46.81 LEASE PYMT INT-RANGE PICKER 419328 1439875 7447.7015 DEBT SERVICE-INTEREST VERF-VALLEYWOOD GOLF 327.25 LEASE PYMT PRINC-RANGE PICKER 419328 1439875 7445.2715 CAPITAL LEASE-NONCURRENT VERF-VALLEYWOOD GOLF BAL SH1 374.06 26603 6/10/2022 150718 PRO-TEC DESIGN,INC 813.00 SECURITY SYSTEM CAMERA REPAIR 419170 105426 1900.6265 REPAIRS-EQUIPMENT AV COMMUNITY CENTER 813.00 26604 6/10/2022 150180 PUBLIC WORKS SALES HOLDINGS 1,460.00 LIFT STATION AIR RELIEF-REPL 419131 INV2219A 5380.6211 SMALL TOOLS&EQUIPMENT SEWER LIFT STN REPAIR&MNTC 1,460.00 26605 6/10/2022 120496 RENT N'SAVE PORTABLE SERVICES 446.00 JCRPW PORTABLE BIFFS APR 419183 68489 1780.6310 RENTAL EXPENSE PARK HIGH SCHOOL#4 FIELDS 1,186.19 PARKS PORTABLE BIFFS APR 419183 68489 1770.6310 RENTAL EXPENSE PARK GENERAL MAINTENANCE 206.00 PORTABLE RESTROOMS-APRIL 419229 68490 2235.6310 RENTAL EXPENSE GOLF COURSE MAINTENANCE 1,838.19 26606 6/10/2022 145515 SCHUFT,STEVE 18,72 MAY MILEAGE-SCHUFT 419329 20220527 5025.6277 MILEAGE/AUTO ALLOWANCE LIQUOR#1 OPERATIONS R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 9 Council Check Register by Invoice&Summary 5/4/2022 -- 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26606 6/10/2022 145515 SCHUFT,STEVE Continued... 18.72 26607 6/10/2022 154517 SHAKOPEE BREWHALL 90.00 BEER#1 00052616 419525 1957 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 15.00- CMBEER#1 00052616 419526 1957 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 75.00 26608 6/10/2022 100437 SHERWIN WILLIAMS CO 234.19 AVSA PAINT 419126 88991 5210.6229 GENERAL SUPPLIES ARENA 1 BUILDING MAINTENANCE 234.19 26609 6/10/2022 119875 SOUTH METRO RENTAL 599.50 SUBMERSIBLE PUMP 419178 121983 5605.6211 SMALL TOOLS&EQUIPMENT CEMETERY 599.50 26610 6/10/2022 156724 STARRY EYED BREWING CO 92.00 BEER#1 00052802 419530 6104 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 92.00 26611 6/10/2022 130206 STEPHANIE SIDDIQUI 176.00 TAI CHI MAY INST.FEE 419336 20220602 1920.6249 OTHER CONTRACTUAL SERVICES SENIOR CENTER 176.00 26612 6/10/2022 100457 STREICHERS INC 770.88 OFFICER UNIFORMS 419168 11569192 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 770.88 26613 6/10/2022 154863 TALKING WATERS BREWING CO LLC 320.00 BEER#3 00052663 419533 2857 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 320.00 26614 6/10/2022 120784 ULINE 1,404.66 GLOVES NITRILE 419173 148458967 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO 1,404.66 26615 6/10/2022 100496 VAN PAPER CO 569.82 BAGS#3 00008795 419534 61285300 5095.6229 GENERAL SUPPLIES LIQUOR#3 OPERATIONS 5.70- DISCT#3 00008795 419535 61285300 5095.6333 GENERAL-CASH DISCOUNTS LIQUOR#3 OPERATIONS 564.12 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 10 Council Check Register by Invoice&Summary 5/4/2022 -- 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26616 6/10/2022 123387 VESSCO INC Continued... 8,125.00 WTP CHEMICAL FEED PUMP 419164 86508 5320.6211 SMALL TOOLS&EQUIPMENT WATER WELL/BOOSTER STN MNT/F 8,125.00 26617 6/10/2022 100528 ZIEGLER INC 8,070.93 CONCRETE REPAIR TRAILER 419141 IN000529006 1610.6740 CAPITAL OUTLAY-MACH/EQ/OTHER STREET/BOULEVARD REPAIR&MN 807.98 PLOW EDGES 419177 IN000548863 1665.6215 EQUIPMENT-PARTS STREET SNOW&ICE MATERIALS 8,878.91 26618 6/10/2022 100529 ZINCK,JAMES R 40.95 MAY MILEAGE-ZINCK 419330 20220527 2205.6277 MILEAGE/AUTO ALLOWANCE GOLF MANAGEMENT 40.95 312715 6/8/2022 152066 3 GUYS SEWING 40.00 PATCHES TO SHIRTS 419099 8912 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 40.00 312716 6/8/2022 153409 56 BREWING LLC 72.00 BEER#2 00052517 419271 5618742 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 72.00 312717 6/8/2022 147492 ACUSHNET COMPANY 9.12- GOLF DISCOUNT 419152 913352861 2260.6423 GOLF-CASH DISCOUNT GOLF PRO SHOP MERCH SALES 456.00 BALLS FOR RESALE 419152 913352861 2260.6412 GOLF-BALLS GOLF PRO SHOP MERCH SALES 1.05- GOLF DISCOUNT 419228 913405087 2260.6423 GOLF-CASH DISCOUNT GOLF PRO SHOP MERCH SALES 52.50 HATS FOR RESALE 419228 913405087 2260.6413 GOLF-CAPS/HATS/CLOTHING GOLF PRO SHOP MERCH SALES 4.59- GOLF DISCOUNT 419542 913437523 2260.6423 GOLF-CASH DISCOUNT GOLF PRO SHOP MERCH SALES 153.00 SHOES FOR RESALE 419542 913437523 2260.6416 GOLF-SHOES GOLF PRO SHOP MERCH SALES 646,74 312718 6/8/2022 100089 ADVANCE AUTO PARTS 1.60 FUSES FOR STOCK 419191 1594407409 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 1.60 FUSES FOR STOCK 419191 1594407409 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 1.60 FUSES FOR STOCK 419191 1594407409 1350.6215 EQUIPMENT-PARTS FIRE VEHICLE MAINTENANCE 1.60 FUSES FOR STOCK 419191 1594407409 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 1.60 FUSES FOR STOCK 419191 1594407409 5390.6215 EQUIPMENT-PARTS SWR EQUIP/VEHICLE MISC MNTC/R 1.60 FUSES FOR STOCK 419191 1594407409 5345.6215 EQUIPMENT-PARTS WATER EQUIP/VEHICLE/MISC MNTC 9.60 312719 6/8/2022 153995 AMAZON CAPITAL SERVICES 88.47 TOOGLES,POV CASE&BIT SET 419146 11MRXVMQYTC7 2012.6229 GENERAL SUPPLIES CABLE TV JOINT POWERS R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 11 Council Check Register by Invoice&Summary 5/4/2022 -- 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312719 6/8/2022 153995 AMAZON CAPITAL SERVICES Continued... 110.98 EXTRA UNIFORM BELT CLIPS 419337 174VQYW46FNP 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 58.99- RETURN OF POOL NOODLES 419320 1DDX9374VQNN 1920.6229 GENERAL SUPPLIES SENIOR CENTER 59.99 HARD DRIVE 4955 419102 1HC9XLDXCL6P 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO 1,099.00 STAFF UNIFORMS SUITS(31) 419176 1P4XJNR33WPT 1940.6281 UNIFORM/CLOTHING ALLOWANCE AQUATIC SWIM CENTER 117.57 IPHONE CASES 419145 1QJ76KMTRTDL 1030.6211 SMALL TOOLS&EQUIPMENT INFORMATION TECHNOLOGY 121.07 BUCKLES,BELTS,CLIPS NEW OFFIC 419104 1WN7VYGY4J6H 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 1,538.09 312720 6/8/2022 100023 ANDERSEN INC,EARL F 175.35 NAME PLATE SIGNS 419147 1296981N 1680.6229 GENERAL SUPPLIES TRAFFIC SIGNS/SIGNALS/MARKER: 175.35 312721 6/8/2022 109982 APPLE AUTOS PRO COLLISION&GLASS 690.00 WINDSHIELD REPLACEMENT#364 419179 Al CP749202 1630.6265 REPAIRS-EQUIPMENT STREET EQUIPMENT MAINTENANCI 690.00 312722 6/8/2022 154253 APPLE FORD LINCOLN 450.90 BRAKE PADS&ROTORS#917 419181 570653 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 19.58 ABS SENSOR RING#917 419121 570767 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 335.99 BRAKE PADS&ROTORS#228 419122 570992 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 806.47 312723 6/8/2022 157290 APPLE VALLEY HIGH SCHOOL SENIOR PARTY 250.00 ADVERTISING 419224 1A 2205.6239 PRINTING GOLF MANAGEMENT 250.00 312724 6/8/2022 100747 ARAMARK UNIFORM SERVICES INC 22.73 Shop Coveralls 419095 6290006358 1530.6281 UNIFORM/CLOTHING ALLOWANCE FLEET&BUILDINGS-CMF 25.80 PK Coveralls 419095 6290006358 1710.6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN 59.45 STR Coveralls 419095 6290006358 1600.6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 26.96 PK Coveralls 419267 6290008769 1710.6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN 29,68 Shop Coveralls 419267 6290008769 1530.6281 UNIFORM/CLOTHING ALLOWANCE FLEET&BUILDINGS-CMF 57.77 STR Coveralls 419267 6290008769 1600.6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 222.39 312725 6/8/2022 100360 ARCTIC GLACIER INC 503.70 NO TAX#3 00002202 419282 3412213307 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 7.50 FREIGHT#3 00002202 419283 3412213307 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 218.52 NO TAX#1 00002202 419276 3429215404 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 7.50 FREIGHT#1 00002202 419277 3429215404 5015,6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 12 Council Check Register by Invoice&Summary 5/4/2022 - 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312725 6/8/2022 100360 ARCTIC GLACIER INC Continued... 218.10 NO TAX#3 00002202 419284 3430214510 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 7.50 FREIGHT#3 00002202 419285 3430214510 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 203.00 NO TAX#2 00002202 419278 3471213801 5055,6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 7.50 FREIGHT#2 00002202 419279 3471213801 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 196.50 NO TAX#1 00002202 419272 3471213802 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 7.50 FREIGHT#1 00002202 419273 3471213802 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 197.34 NO TAX#1 00002202 419274 3491214805 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 7.50 FREIGHT#1 00002202 419275 3491214805 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 131.28 NO TAX#2 00002202 419280 3491214806 5055.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 7.50 FREIGHT#2 00002202 419281 3491214806 5055,6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,720.94 312726 6/8/2022 125174 ARTISAN BEER COMPANY 53.46- CMBEER#3 00047806 419302 331791 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 62.42- CMBEER#1 00047806 419287 332174 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 750.00- CMBEER#3 00047806 419304 332286 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 105.00- CMBEER#2 00047806 419296 332329 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 120.00- CMBEER#2 00047806 419294 332335 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 60.00- CMBEER#1 00047806 419286 332715 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 60.00- CMBEER#2 00047806 419297 332716 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 60.00- CMBEER#3 ' 00047806 419306 332717 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 221.20- CMBEER#2 00047806 419299 332846 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 60.90- CMBEER#3 00047806 419308 332847 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 336.00 BEER#2 00047806 419295 3535197 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 336.00 BEER#3 00047806 419303 3535205 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 1,548.35 BEER#1 00047806 419289 3536115 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 1,006.20 BEER#2 00047806 419298 3536116 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 2,197.90 BEER#3 00047806 419307 3536117 5085,6530 BEER LIQUOR#3 STOCK PURCHASES 214.00 BEER#1 00047806 419288 3536220 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 214.00 BEER#3 00047806 419305 3536221 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 147.60 BEER#3 00047806 419309 3536818 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 455.25 BEER#1 00047806 419290 3537399 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 36.90 TAX#1 00047806 419291 3537400 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 358.50 BEER#2 00047806 419300 3537401 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 1,110.85 BEER#3 00047806 419310 3537402 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 4,773.10 BEER#1 00047806 419293 3538605 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 36.90 TAX#1 00047806 419292 3538606 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 1,585.80 BEER#2 00047806 419301 3538607 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 836.75 BEER#3 00047806 419311 3538608 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 36,90 BEER#3 00047806 419312 3538609 5085.6530 BEER LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 13 Council Check Register by Invoice&Summary 5/4/2022 -- 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312726 6/8/2022 125174 ARTISAN BEER COMPANY Continued... 13,678.02 312727 6/8/2022 118892 ASPEN MILLS 349.00 KEELER TAC VEST COVER 419340 294504 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 349,00 312728 6/8/2022 150980 BONDESON,DOUG 38.00 BONDESON MILEAGE MAY 2022 419260 20220525 2012.6277 MILEAGE/AUTO ALLOWANCE CABLE TV JOINT POWERS 38,00 312729 6/8/2022 100296 BREAKTHRU BEVERAGE MIN-BEER 8,395.30 BEER#3 00000105 419370 344129110 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 382.40- CMBEER#3 00000105 419371 344129110 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 24.65 BEER#3 00000105 419372 344129111 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 4,360.00 BEER#2 00000105 419363 344129114 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 386.75- CMBEER#2 00000105 419364 344129114 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 17,502.05 BEER#1 00000105 419348 344129115 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 93.30- CMBEER#1 00000105 419349 344129115 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 30.80 BEER#1 00000105 419347 344129116 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 1,049.40 BEER#2 00000105 419365 344177815 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 9,459.15 BEER#1 00000105 419350 344177816 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 920.40- CMBEER#1 00000105 419351 344177816 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 30.80 BEER#1 00000105 419352 344177817 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 17,407.90 BEER#3 00000105 419373 344219445 5085,6530 BEER LIQUOR#3 STOCK PURCHASES 1,272.40- CMBEER#3 00000105 419374 344219445 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 28.20 BEER#3 00000105 419375 344219446 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 28.20- CMBEER#3 00000105 419376 344219446 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 9,383.80 BEER#2 00000105 419366 344219449 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 170.80- CMBEER#2 00000105 419367 344219449 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 13,284.65 BEER#1 00000105 419359 344219450 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 109.20- CMBEER#1 00000105 419360 344219450 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 720.00 BEER#3 00000105 419377 344265371 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 9,383.35 BEER#3 00000105 419378 344311472 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 218,20- CMBEER#3 00000105 419379 344311472 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 47.05 TAX#3 00000105 419380 344311473 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 3,313.50 BEER#2 00000105 419368 344311476 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 256.00- CMBEER#2 00000105 419369 344311476 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 8,559.30 BEER#1 00000105 419361 344311478 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 1,194.80- CMBEER#1 00000105 419362 344311478 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 12.80- CMBEER#1 00000105 419358 409743153 5015.6530 BEER LIQUOR#1 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 14 Council Check Register by Invoice&Summary 5/4/2022 -- 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312729 6/8/2022 100296 BREAKTHRU BEVERAGE MIN-BEER Continued... 18.00- CMBEER#1 00000105 419353 409746738 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 62.00- CMBEER#1 00000105 419354 409746739 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 28.00- CMBEER#1 00000105 419355 409746740 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 40.00- CMBEER#1 00000105 419356 409746741 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 57.00- CMBEER#1 00000105 419357 409746742 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 97,729.65 312730 6/8/2022 156687 BROKEN CLOCK BREWING COOPERATIVE 384.00 BEER#1 00052795 419381 6530 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 384.00 312731 6/8/2022 156279 C S S 372.84 CONSTRUCTION MARKING PAINT 419150 10321 2027.6229 2022105G GENERAL SUPPLIES ROAD ESCROW 372.84 312732 6/8/2022 100878 CHARTER COMMUNICATIONS 15.82 AVSA CABLE-MAY 419128 835230604010513 5205.6237 TELEPHONE/PAGERS ARENA 1 MANAGEMENT OMAY22 8.43 CMF CABLE TV-MAY 419169 835230604010892 1540.6237 TELEPHONE/PAGERS CMF BUILDINGS&GROUNDS MNTC 8MAY22 24.25 312733 6/8/2022 157287 CHRISTENSEN,DAVID 23.55 UB REFUND 12737 ETHELTON WAY 419118 20220526F 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 23.55 312734 6/8/2022 100282 CINTAS CORPORATION 42.32 CMF MATS 419160 4120755291 1540.6240 CLEANING SERVICE/GARBAGE REMOVCMF BUILDINGS&GROUNDS MNTC .46- HCSC SALES TAX ADJUST 419324 4120755435 1920.6240 CLEANING SERVICE/GARBAGE REMOVSENIOR CENTER .46 HCSC SALES TAX ADJUST 419324 4120755435 1000,2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 6.86 HCSC RUG SVC 419324 4120755435 1920.6240 CLEANING SERVICE/GARBAGE REMOVSENIOR CENTER .86- IA1 SALES TAX ADJUST 419129 4120755460 5205.6240 CLEANING SERVICE/GARBAGE REMOVARENA 1 MANAGEMENT .86 IA1 SALES TAX ADJUST 419129 4120755460 5200.2330 DUE TO OTHER GOVERNMENT ARENA FUND BALANCE SHEET 12.86 AVSA ENTRANCE MATS 419129 4120755460 5205.6240 CLEANING SERVICE/GARBAGE REMOVARENA 1 MANAGEMENT 3.84 CONTRACT SERVICE 419321 4120755483 1920.6240 CLEANING SERVICE/GARBAGE REMOVSENIOR CENTER 12.00 AIR FRESHENER,TOWELS 419250 4120831421 2215.6240 CLEANING SERVICE/GARBAGE REMOVGOLF CLUBHOUSE BUILDING 59.00 MATS 419250 4120831421 2215.6240 CLEANING SERVICE/GARBAGE REMOVGOLF CLUBHOUSE BUILDING 135.28 LINENS 419250 4120831421 2270.6240 CLEANING SERVICE/GARBAGE GOLF FOOD&BEVERAGE 272.16 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 15 Council Check Register by Invoice&Summary 5/4/2022 - 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312735 6/8/2022 156964 CLAYTOR,GERI Continued... 72.00 TRIP CANCELLED 419255 39055171 1001,4360 REC-SENIOR PROGRAM REVENUE GENERAL FUND REVENUE 72.00 DECIDED AGAINST TRIP 419269 39436969 1001.4360 REC-SENIOR PROGRAM REVENUE GENERAL FUND REVENUE 144.00 312736 6/8/2022 156963 CLAYTOR,JIM 72.00 TRIP CANCELLED 419323 39055231 1001.4360 REC-SENIOR PROGRAM REVENUE GENERAL FUND REVENUE 72.00 312737 6/8/2022 157332 CLINTSMAN,DUSTIN 28.13 UB REFUND 14395 GENESEE AVE 419549 20220602E 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 28.13 312738 6/8/2022 130960 COLDSPRING GRANITE COMPANY 472.00 BOULDER SCROLLS-HERBER 419211 RI1885149 5605.6326 CREMATION BOULDER CEMETERY 472.00 312739 6/8/2022 103145 CONNEY SAFETY PRODUCTS,LLC 48.27- FAC SALES TAX ADJUST 418735 6087134 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 48.27 FAC SALES TAX ADJUST 418735 6087134 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 100.00 FIRST AID SUPPLIES 418735 6087134 1930.6229 GENERAL SUPPLIES REDWOOD POOL 200.00 FIRST AID SUPPLIES 418735 6087134 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER 482.00 FIRST AID SUPPLIES 418735 6087134 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 782.00 312740 618/2022 142662 CONVENTION&VISITORS BUREAU 6,972.24 LODGING TAX APR'22 419130 20220525 7005.6319 REIMBURSEMENT OF REV COLL FOR LODGING TAX 6,972.24 312741 6/8/2022 157280 COZZINI BROS.INC 26.78 KNIFE SERVICE 419225 C11090428 2270.6249 OTHER CONTRACTUAL SERVICES GOLF FOOD&BEVERAGE 26.78 312742 6/8/2022 122019 CROWN RENTAL-BURNSVILLE 2,14- IA2 SALES TAX ADJUST 419546 3671995 5270.6212 MOTOR FUELS/OILS ARENA 2 EQUIPMENT MAINT-HAYE; 2.14 IA2 SALES TAX ADJUST 419546 3671995 5200,2330 DUE TO OTHER GOVERNMENT ARENA FUND BALANCE SHEET 32.14 FORKLIFT PROPANE 419546 3671995 5270.6212 MOTOR FUELS/OILS ARENA 2 EQUIPMENT MAINT-HAYE: 399.99 BP BLOWER 419227 W134811 1765.6211 SMALL TOOLS&EQUIPMENT PARK EQUIPMENT MAINTENANCE 367.99 BATTERY MOWER 419214 W134821 1765.6211 SMALL TOOLS&EQUIPMENT PARK EQUIPMENT MAINTENANCE 800.12 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 16 Council Check Register by Invoice&Summary 5/4/2022 — 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312743 6/8/2022 143882 CULLIGAN Continued... 140.30 HAYES WATER SOFTENING 419545 157985475324MAY 5265.6229 GENERAL SUPPLIES ARENA 2 BLDG MAINTENANCE-HAY 22 140.30 312744 6/8/2022 137533 DCA TITLE 352.00 TITLE WORK-LOSINSKI ADDITION 419149 A2279890 2027.6231 2021105R LEGAL SERVICES ROAD ESCROW 352.00 312745 6/8/2022 149556 DERAAS,PAUL 20.33 SHELF FOR AFS1 RADIOS-DERAAS 419199 20220530 1340.6215 EQUIPMENT-PARTS FIRE BLDG&GROUNDS MNTC 20.33 312746 6/8/2022 153159 DREKKER BREWING CO 1,107.00 BEER#3 00052472 419443 14291 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 1,107.00 BEER#3 00052472 419442 14353 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 2,214.00 312747 6/8/2022 152830 DVS RENEWAL 14.25 POL PLATE RENEWAL#41 419119 20220524 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 14.25 312748 6/8/2022 145240 ECOLAB PEST ELIM DIV 72.07 EDUBLDG-PEST CONTROL 419251 6897702 2092.6249 OTHER CONTRACTUAL SERVICES EDUCATION BUILDING FUND 72.07 312749 6/8/2022 101387 EGAN 4,784.32 FS3 LIGHT POLE CLAIM#113916 419127 JC10233984 7205.6399 OTHER CHARGES INSURANCE CLAIMS 4,784.32 312750 6/8/2022 153625 EHLERS SERVICES PLOWING 850.00 GRAVE DIGGING 5/11 419182 154770 5605.6249 OTHER CONTRACTUAL SERVICES CEMETERY 850.00 312751 6/8/2022 102254 ENVIRONMENTAL EQUIPMENT&SERVICES INC 97.00 HYDRAULIC FILTER#324 419266 22262 5505.6215 EQUIPMENT-PARTS STORM DRAIN MNTC/RPR/SUMPS 97.00 312752 6/8/2022 100166 FEDEX 85.95 FEDEX CHARGES 419541 776767925 2260.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES 85.95 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 17 Council Check Register by Invoice&Summary 5/4/2022 -- 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312752 6/8/2022 100166 FEDEX Continued... 312753 6/8/2022 143578 FLEETPRIDE 59.87 MIRRORS#306 419192 99226971 5505.6215 EQUIPMENT-PARTS STORM DRAIN MNTC/RPR/SUMPS 59.87 312754 6/8/2022 150163 GALLS 51,86 CSO UNIFORMS 419097 21222993 1295.6281 UNIFORM/CLOTHING ALLOWANCE COMMUN SERVICE OFFICERS(CSC 101.75 GERBITZ UNIFORMS 419098 21222994 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 51.86 CSO UNIFORM SHIRT 419101 21223001 1295.6281 UNIFORM/CLOTHING ALLOWANCE COMMUN SERVICE OFFICERS(CSC 46.75 GERBITZ-UNIFORMS 419105 21236310 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 62,56 CSO BELT 419100 21236346 1295.6281 UNIFORM/CLOTHING ALLOWANCE COMMUN SERVICE OFFICERS(CSC 46.75 GERBITZ UNIFORMS 419103 21270143 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 90.58 UNIFORMS SAHOLT 419341 21275045 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 55.00 UNIFORMS 419342 21279967 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 507.11 312755 618/2022 102694 GERTENS 153.00 MASTER PLAN IMPROVEMENT-TREES 419265 6411886 5605.6740 CAPITAL OUTLAY-MACH/EQ/OTHER CEMETERY 153.00 312756 6/8/2022 101328 GOVCONNECTION INC 174,60 ETHERNET CABLES 419144 72845947 1030.6211 SMALL TOOLS&EQUIPMENT INFORMATION TECHNOLOGY 293.58 WIRELESS KEYBOARD SETS 419538 72879561 1030.6211 SMALL TOOLS&EQUIPMENT INFORMATION TECHNOLOGY 468.18 312757 6/8/2022 100314 GREAT LAKES COCA-COLA DISTRIBU 702.66 TAX#3 00000122 419448 3612214975 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 40.48 NTAX#3 00000122 419449 3612214975 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 40.75- CMTAX#3 00000122 419450 3612214976 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 364.20 TAX#2 00000122 419445 3646215508 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 20.24 NTAX#2 00000122 419446 3646215508 5055.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 30.25- CMTAX#2 00000122 419447 3646215509 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 417.94 N/A BEVERAGES ENTERED 5-25 419142 3646215620 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 575.02 TAX#1 00000122 419444 3646215655 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 2,049.54 312758 6/8/2022 157286 GREEN,RICHARD 63.79 UB REFUND 15880 GRIFFON PATH 419117 20220526E 5301,4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 63.79 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 18 Council Check Register by Invoice&Summary 5/4/2022 - 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312759 6/8/2022 101090 GRENDAHL,RUTH A Continued... 457.20 NLC CITY SUMMIT-GRENDAHL-KC MO 419107 20220527 1005.6276 SCHOOLS/CONFERENCES/EXP OTHERMAYOR/CITY COUNCIL 457.20 312760 6/8/2022 100222 HACH COMPANY 208.08 WTP LAB SUPPLIES 419261 13000531 5325.6229 GENERAL SUPPLIES WATER TREATMENT FCLTY MNTC/P 1,080.41 LAB TESTING SUPPLIES 419204 13005063 5325.6229 GENERAL SUPPLIES WATER TREATMENT FCLTY MNTC/F 1,288.49 312761 6/8/2022 131225 HEGGIES PIZZA 367.90 PIZZA 419540 1191249008 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 367.90 312762 6/8/2022 100231 HOHENSTEINS INC 720.55 BEER#3 00005574 419456 505528 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 23,00 TAX#3 00005574 419457 505528 5085,6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 653.90 BEER#1 00005574 419451 505545 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 560.35 BEER#2 00005574 419455 507446 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 1,729.20 BEER#3 00005574 419458 507521 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 77.00 TAX#3 00005574 419459 507521 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 889.10 BEER#1 00005574 419452 507667 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 392.70 BEER#3 00005574 419460 509022 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 102.50 TAX#3 00005574 419461 509022 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 231.00 LIQ#1 00005574 419453 509030 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 553.55 BEER#1 00005574 419454 509030 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 5,932.85 312763 6/8/2022 153226 HYVEE 144.00 CATERING EVENT 5-12 419332 202205120706 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 363.79 CATERING EVENT 5-16 419220 202205160730 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 80.20 CATERING EVENT 5-16 419221 202205160733 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 300.00 CATERING EVENT 5-22 419222 202205220243 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 887.99 312764 6/8/2022 130696 (ARIA,THOMAS 75,00 REIMBURSE MAILBOX REPAIR 419198 20220525 1665.6229 GENERAL SUPPLIES STREET SNOW&ICE MATERIALS 75.00 312765 6/8/2022 101796 INTERSTATE BATTERY SYSTEM OF M 263.10 BATTERIES#360 419123 220066502 1630.6216 VEHICLES-TIRES/BATTERIES STREET EQUIPMENT MAINTENANCI 263.10 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 19 Council Check Register by Invoice&Summary 5/4/2022 -- 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312765 6/8/2022 101796 INTERSTATE BATTERY SYSTEM OF M Continued... 312766 6/8/2022 144639 IRRIGATION DOCTOR 601 06 CEDAR AVE.IN-GROUND REPAIRS 419184 41362 1610.6249 OTHER CONTRACTUAL SERVICES STREET/BOULEVARD REPAIR&MN 601.06 312767 6/8/2022 100013 J J TAYLOR DISTRIBUTING CO OF 179.20- CMBEER#3 00000116 419495 3274845 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 3,183.25 BEER#2 00000116 419475 3296139 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 117.50 TAX#2 00000116 419476 3296139 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 3.00 FREIGHT#2 00000116 419477 3296139 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 3.00- CMFREIGHT#2 00000116 419478 3296139 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 3,799.60 BEER#3 00000116 419491 3296160 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 123.50 TAX#3 00000116 419492 3296160 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 3.00 FREIGHT#3 00000116 419493 3296160 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 3.00- CMFREIGHT#3 00000116 419494 3296160 5085,6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 7,321.26 BEER#1 00000116 419463 3296172 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 440.65 TAX#1 00000116 419464 3296172 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 3.00 FREIGHT#1 00000116 419465 3296172 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 3.00- CMFREIGHT#1 00000116 419466 3296172 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 68.50 WINE#2 00000116 419479 3296177 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 5,053.15 BEER#2 00000116 419480 3296177 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 69.80 TAX#2 00000116 419481 3296177 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 3.00 FREIGHT#2 00000116 419482 3296177 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 3.00- CMFREIGHT#2 00000116 419483 3296177 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 5,303.58 BEER#3 00000116 419496 3308205 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 170.30 TAX#3 00000116 419497 3308205 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 3.00 FREIGHT#3 00000116 419498 3308205 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 3.00- CMFREIGHT#3 00000116 419499 3308205 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 7,154.05 BEER#1 00000116 419467 3308217 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 118.10 TAX#1 00000116 419468 3308217 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 3.00 FREIGHT#1 00000116 419469 3308217 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 3.00- CMFREIGHT#1 00000116 419470 3308217 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 34.25 WINE#2 00000116 419484 3308218 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 4,554.88 BEER#2 00000116 419485 3308218 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 3.00 FREIGHT#2 00000116 419486 3308218 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 3.00- CMFREIGHT#2 00000116 419487 3308218 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 3,871.95 BEER#3 00000116 419500 3308244 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 211.70 TAX#3 00000116 419501 3308244 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 3.00 FREIGHT#3 00000116 419502 3308244 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 3.00- CMFREIGHT#3 00000116 419503 3308244 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 20 Council Check Register by Invoice&Summary 5/4/2022 -- 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312767 6/8/2022 100013 J J TAYLOR DISTRIBUTING CO OF Continued... 8,174.10 BEER#1 00000116 419471 3308250 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 248.25 TAX#1 00000116 419472 3308250 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 3.00 FREIGHT#1 00000116 419473 3308250 5015,6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 3.00- CMFREIGHT#1 00000116 419474 3308250 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 2,296.19 BEER#2 00000116 419488 3308251 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 3,00 FREIGHT#2 00000116 419489 3308251 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 3.00- CMFREIGHT#2 00000116 419490 3308251 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 52,135.36 312768 6/8/2022 157336 KING,JOEL 140.00 4 PR JEANS-J KING 419543 20220523 5305.6281 UNIFORM/CLOTHING ALLOWANCE WATER MGMT/REPORT/DATA ENTR' 140.00 312769 6/8/2022 145922 KLAUSLER,TIMOTHY WILLIAM 56.12 KLAUSLER MILEAGE MAY 2022 419258 20220527 2012.6277 MILEAGE/AUTO ALLOWANCE CABLE TV JOINT POWERS 56.12 312770 6/8/2022 151278 KLINE,HARRY 57.32 KLINE MILEAGE MAY 2022 419259 20220526 2012.6277 MILEAGE/AUTO ALLOWANCE CABLE TV JOINT POWERS 57.32 312771 6/8/2022 157285 KUNERT,MICHAEL 59.57 UB REFUND 13110 GEMSTONE CT 419116 20220526D 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 59.57 312772 6/8/2022 100294 MAIL PACK&SHIP 249.54 RMA METERS&MI-NODES 419326 156 5310.6238 POSTAGE/UPS/FEDEX WATER METER RPR/REPLACE/REAI 249.54 312773 6/8/2022 138342 MANSFIELD OIL COMPANY 31,454.80 ON SPOT NO LEAD(8501 GA) 419209 23295068 1000.1520 INVENTORY-UNLEADED FUEL GENERAL FUND BALANCE SHEET 31,454.80 312774 6/8/2022 122618 MATTHEWS INTERNATIONAL 1,564.77 COLUMBARIUM VASES 419133 96777119 5605.6325 COLUMBARIUM CEMETERY 1,564.77 312775 6/8/2022 157284 MCDEVITT,MICHAEL 14 14 UB REFUND 15725 COBBLSTONE LK 419115 20220526C 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 14.14 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 21 Council Check Register by Invoice&Summary 5/4/2022 -- 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312775 6/8/2022 157284 MCDEVITT,MICHAEL Continued... 312776 6/8/2022 100309 MENARDS 47,27 WTP STEPSTOOK,STORAGE BAGS 419270 33944 5325.6229 GENERAL SUPPLIES WATER TREATMENT FCLTY MNTC/R 134.94 TOOLS FOR TRUCK 419262 33992 5365.6211 SMALL TOOLS&EQUIPMENT SEWER MGMT/REPORTS/DATA ENT 5.94 UTIL DISHWANDS 419171 34841 5365.6229 GENERAL SUPPLIES SEWER MGMT/REPORTS/DATA ENT 188,15 312777 6/8/2022 101131 MN ASSOCIATION OF CEMETERIES 222.00 MAC MEMBERSHIP DUES 419154 20220525 5605.6280 DUES&SUBSCRIPTIONS CEMETERY 222.00 312778 6/8/2022 101376 MN DEPT OF HEALTH 38,872,00 WATER SVC CONNECT FEE-2ND QTR 419120 20220519 5300.2332 STATE WATER TESTING FEE WATER&SEWER FUND BAL SHEET 38,872.00 312779 6/8/2022 151869 MODIST BREWING CO LLC 222.00 BEER#3 00052303 419514 31325 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 222.00 312780 6/8/2022 157282 MOOSE LAKE BREWING CO 72.00 BEER#1 00052865 419516 18009 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 360.00 BEER#1 00052865 419515 6007 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 432.00 312781 6/8/2022 157283 MORSTAD,GARY 137.00 UB REFUND 14220 PENNOCK AVE 419114 20220526B 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 137.00 312782 6/8/2022 130697 NELSON,ZACHARY L 140.00 4 PR JEANS-Z NELSON 419253 20220512 5365.6281 UNIFORM/CLOTHING ALLOWANCE SEWER MGMT/REPORTS/DATA ENT 140.00 312783 6/8/2022 122005 NORTHLAND CHEMICAL CO 150,00 DISINFECTING WIPES 419143 9206 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 459.00 DISINFECTING WIPES 419143 9206 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER 609.00 312784 6/8/2022 114052 NOVACARE REHABILITATION 120.00 NEW HIRE TESTING 419264 845627232 5365.6249 OTHER CONTRACTUAL SERVICES SEWER MGMT/REPORTS/DATA ENT 120.00 NEW HIRE TESTING 419264 845627232 5305.6249 OTHER CONTRACTUAL SERVICES WATER MGMT/REPORT/DATA ENTR' R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 22 Council Check Register by Invoice&Summary 5/4/2022 -- 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312784 6/8/2022 114052 NOVACARE REHABILITATION Continued... 240.00 312785 6/8/2022 137344 NOW MICRO INC 286 00 LAPTOP DOCKING STATIONS 419537 IV530103 1510.6211 SMALL TOOLS&EQUIPMENT PW ENGINEERING&TECHNICAL 286.00 312786 6/8/2022 132945 PEARSON BROS INC 28,530.75 FOG SEALING,PMT#1 &FINAL 419108 5542A 1610.6249 2022120G OTHER CONTRACTUAL SERVICES STREET/BOULEVARD REPAIR&MN 28,530.75 312787 6/8/2022 100374 PEPSI-COLA COMPANY 192.70 TAX#2 00002171 419518 30008805 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 224.55 TAX#3 00002171 419519 31053404 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 276.60 TAX#1 00002171 419517 31636210 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 693.85 312788 6/8/2022 157331 PEREZ,ROSA KANBIL 33.73 UB REFUND 7274 UPPER 139TH ST 419548 20220602A 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 33.73 312789 6/8/2022 156955 POLTA,CATHY 72.00 TRIP CANCELED 419256 39057544 1001.4360 REC-SENIOR PROGRAM REVENUE GENERAL FUND REVENUE 72.00 312790 6/8/2022 156797 PORTAGE BREWING COMPANY 303.00 BEER#3 00052810 419520 2243 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 303.00 312791 6/8/2022 100387 POSTMASTER ST PAUL 265.00 USPS MARKETING MAIL 419112 20220520 1035.6238 POSTAGE/UPS/FEDEX FINANCE 265 00 312792 6/8/2022 101500 PREMIUM WATERS INC 22.50 WATER 419252 318811214 2230.6229 GENERAL SUPPLIES GOLF SHOP BUILDING MAINTENANI 22.50 312793 6/8/2022 153484 PRYES BREWING COMPANY LLC 407.00 BEER#3 00052530 419521 37088 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 407 00 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 23 Council Check Register by Invoice&Summary 5/4/2022 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312794 6/8/2022 149126 RED BULL DISTRIBUTION COMPANY Continued... 85.00 TAX#3 00052064 419524 2002703849 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 277.25 TAX#2 00052064 419523 2002703933 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 882.00 TAX#1 00052064 419522 5001807389 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 1,244.25 312795 6/8/2022 132465 SAM'S CLUB DIRECT 59.98 HAND TRUCK 419247 202204281332 1275.6229 GENERAL SUPPLIES POL COMMUN OUTREACH/CRIME P 1.42- GOLF SALES TAX ADJUST 419235 202204281355 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 1.42 GOLF SALES TAX ADJUST 419235 202204281355 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 17.78 GARBAGE BAGS 419235 202204281355 2270.6229 GENERAL SUPPLIES GOLF FOOD&BEVERAGE 82.27 FOOD 419235 202204281355 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 20.30 FOOD 419236 202205041149 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 42.28 S2 RECON OPEN HOUSE FOOD/DRINK 419238 20220511 1300.6229 GENERAL SUPPLIES FIRE MANAGEMENT 101.31 LIFE SNACKS INVENTORY 419237 202205121046 7203.6398 LIFE SNACKS CITY WELLNESS PROGRAM 134.72 SIGN UP FOR SUMMER 419248 20220513 1845.6229 GENERAL SUPPLIES REC SELF SUPPORT PROG GENER. 76.93 LIFE SNACKS INVENTORY 419234 202205191311 7203.6398 LIFE SNACKS CITY WELLNESS PROGRAM 145.58 HAMB.,HOT DOGS,BUNS,POP 419249 7056 1200.6229 GENERAL SUPPLIES POLICE MANAGEMENT 114.73 FOOD 419240 8972 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 70.86 SNACKS/COOKIES/ETC. 419246 9077 1200.6229 GENERAL SUPPLIES POLICE MANAGEMENT 40.00 HR MEMBER 419239 999999MAY22 1020.6280 DUES&SUBSCRIPTIONS HUMAN RESOURCES 40.00 PW MEMBER 419239 999999MAY22 1500.6280 DUES&SUBSCRIPTIONS PW MANAGEMENT 40.00 NR MEMBER 419239 999999MAY22 1520.6280 DUES&SUBSCRIPTIONS NATURAL RESOURCES 40.00 FIRE MEMBER 419239 999999MAY22 1300.6280 DUES&SUBSCRIPTIONS FIRE MANAGEMENT 80.00 CH MEMBERS(2) 419239 999999MAY22 1060.6280 DUES&SUBSCRIPTIONS MUNICIPAL BLDG&GROUNDS MN1 100.00 FIN PRIMARY MEMBER/AUTO BILL 419239 999999MAY22 1035.6280 DUES&SUBSCRIPTIONS FINANCE 40.00 GOLF MEMBER 419239 999999MAY22 2205.6280 DUES&SUBSCRIPTIONS GOLF MANAGEMENT 1,246.74 312796 6/8/2022 100432 SEH ENGINEERS 147.33 CONSTRUCTION ADMIN 419155 424935 2112.6235 2022104G CONSULTANT SERVICES CARES ACT 2020 1,516.04 PRELIMINARY DESIGN-NCGT 419212 424938 1700.6235 2021150P CONSULTANT SERVICES PARK&RECREATION MANAGEMEN 211.65 CONSTRUCTION ADMIN 419153 424940 2112.6235 2022104G CONSULTANT SERVICES CARES ACT 2020 222.71 FINAL DESIGN 419148 426304 2027.6235 2022105G CONSULTANT SERVICES ROAD ESCROW 2,097.73 312797 6/8/2022 150411 SHARPE,ALEX 145.02 PARKING/MEALS 419254 20220527 1100.6275 SCHOOLS/CONFERENCES/EXP LOCAL DEV MANAGEMENT 145.02 312798 6/8/2022 154912 SP3 LLC / R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 24 Council Check Register by Invoice&Summary 5/4/2022 - 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312798 6/8/2022 154912 SP3 LLC Continued... 396,00 BEER#3 00052668 419527 146788 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 1,435.35 BEER#3 00052668 419528 147695 5085,6530 BEER LIQUOR#3 STOCK PURCHASES 429.00 BEER#3 00052668 419529 148668 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 2,260.35 312799 6/8/2022 145118 STEEL TOE BREWING,LLC 99.00 BEER#2 00051551 419532 45684 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 132.00 BEER#1 00051551 419531 45865 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 231.00 312800 6/8/2022 111161 STERICYCLE INC. 24.22 ENGINEERING SHRED-IT 419197 8001649259 1510.6240 CLEANING SERVICE/GARBAGE REMOVPW ENGINEERING&TECHNICAL 24.23 PLANNING SHRED-IT 419197 8001649259 1100.6240 CLEANING SERVICE/GARBAGE REMOVDEV MANAGEMENT 72.66 INSPECTIONS SHRED-IT 419197 8001649259 1400.6240 CLEANING SERVICE/GARBAGE REMOVINSPECTIONS MANAGEMENT 121.11 312801 6/8/2022 129556 T-MOBILE USA 570.00 T-MOBILE FOR CASE TRACKING(19 419172 9493291487 1200.6249 OTHER CONTRACTUAL SERVICES POLICE MANAGEMENT 570.00 312802 6/8/2022 157288 WARD,DELORES 72.00 CANCELLED TRIP 419325 39057373 1001.4360 REC-SENIOR PROGRAM REVENUE GENERAL FUND REVENUE 72.00 312803 6/8/2022 100518 WILSON SPORTING GOODS CO 56.78- GOLF DISCOUNT 419151 4538020618 2260.6423 GOLF-CASH DISCOUNT GOLF PRO SHOP MERCH SALES 38.00 GOLF FREIGHT 419151 4538020618 2260.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES 709.70 BAGS FOR RESALE 419151 4538020618 2260.6411 GOLF-BAGS&UMBRELLAS GOLF PRO SHOP MERCH SALES 3.18- GOLF DISCOUNT 419322 4538056251 2260.6423 GOLF-CASH DISCOUNT GOLF PRO SHOP MERCH SALES 39.72 GLOVES FOR RESALE 419322 4538056251 2260.6415 GOLF-GLOVES GOLF PRO SHOP MERCH SALES 727,46 312804 6/8/2022 142771 WOLF REAL ESTATE 89.23 UB REFUND 13383 HUGHES CT 419113 20220526A 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 89.23 312805 6/8/2022 100363 XCEL ENERGY 213.06 POL GUN RANGE ELECTRIC 419190 5158758142MAY22 1255.6255 UTILITIES-ELECTRIC POLICE GUN RANGE 213,06 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/8/2022 10:04:20 Council Check Register by GL Page- 25 Council Check Register by Invoice&Summary 5/4/2022 -- 6/10/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20220543 5/4/2022 101671 MN DEPT OF REVENUE Continued... 8.77 DIESEL TAX-TRAFFIC SIGNS 419200 20220504 1680,6212 MOTOR FUELS/OILS TRAFFIC SIGNS/SIGNALS/MARKER 36.36 DIESEL TAX-PARKS 419200 20220504 1765.6212 MOTOR FUELS/OILS PARK EQUIPMENT MAINTENANCE 224.05 DIESEL TAX-STREETS 419200 20220504 1630.6212 MOTOR FUELS/OILS STREET EQUIPMENT MAINTENANCI 8.70 DIESEL TAX-SEWER 419200 20220504 5390.6212 MOTOR FUELS/OILS SWR EQUIPNEHICLE MISC MNTC/R 277.88 20220601 6/6/2022 101671 MN DEPT OF REVENUE 16.16 DIESEL TAX-TRAFFIC SIGNS 419201 20220606 1680.6212 MOTOR FUELS/OILS TRAFFIC SIGNS/SIGNALS/MARKERS 50.60 DIESEL TAX-PARKS 419201 20220606 1765.6212 MOTOR FUELS/OILS PARK EQUIPMENT MAINTENANCE 56,47 DIESEL TAX-STREETS 419201 20220606 1630.6212 MOTOR FUELS/OILS STREET EQUIPMENT MAINTENANCI 8.33 DIESEL TAX-WATER 419201 20220606 5345,6212 MOTOR FUELS/OILS WATER EQUIP/VEHICLE/MISC MNTC 9.23 DIESEL TAX-SEWER 419201 20220606 5390.6212 MOTOR FUELS/OILS SWR EQUIP/VEHICLE MISC MNTC/R 140.79 20220602 6/7/2022 100331 MN DEPT OF LABOR&INDUSTRY(EFT) 150,74- LESS 2%RETENTION MAY 419202 20220531 1001.4099 PERMIT-OTHER GENERAL FUND REVENUE 1.00- PERMIT SURCHARGE ADJ 419202 20220531 1001.4072 STATE SURTAX COLLECTED GENERAL FUND REVENUE 7,537.18 PERMIT SURCHARGE MAY 419202 20220531 1001.4072 STATE SURTAX COLLECTED GENERAL FUND REVENUE 7,385.44 576,499.39 Grand Total Payment Instrument Totals Checks 316,571.17 EFT Payments 7,804.11 A/PACH Payment 252,124.11 Total Payments 576,499.39 r / ,,0`g 1 431Zz //41'1\ b R55CKS2 LOGIS100 CITY OF APPLE VALLEY 6/8/2022 10:04:25 Note: Payment amount may not reflect the actual amount due to data sequencing and/or data selection. Council Check Summary Page- 1 5/4/2022 - 6/10/2022 Company Amount 01000 GENERAL FUND 122,037.70 02010 CABLE TV RESERVE FUND 271.39 02025 ROAD ESCROW FUND 56,970.05 02090 PARTNERS IN EDUCATION 72.07 02110 CARES ACT 2020 358.98 02200 VALLEYWOOD GOLF FUND 4,540.13 04000 MUNICIPAL BUILDING FUND 5,550.00 04420 '21 FACILITIES CIP 132.00 04500 CONSTRUCTION PROJECTS 28,592.00 05000 LIQUOR FUND 286,889.90 05200 ARENA FUND 459.01 05300 WATER&SEWER FUND 52,064.24 05500 STORM DRAINAGE UTILITY FUND 531.65 05600 CEMETERY FUND LEVEL PROGRAM 3,861.27 05800 STREET LIGHT UTIL FUND 410.14 07000 LODGING TAX FUND 6,972.24 07200 RISK MANAGEMENT/INSURANCE FUND 4,962.56 07405 VERF-FIRE 1,450.00 07445 VERF-VALLEYWOOD GOLF 374.06 Report Totals 576,499.39 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 1 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26619 6/17/2022 101557 AAA CREDIT SCREENING SVCS LLC 90.00 CREDIT SCREENINGS BACKGROUNDS 419575 117544 1200.6235 CONSULTANT SERVICES POLICE MANAGEMENT 90.00 26620 6/1712022 100101 ACE HARDWARE 6.19- DISCOUNT 419920 101305951301 1060.6333 GENERAL-CASH DISCOUNTS MUNICIPAL BLDG&GROUNDS MN1 61.98 GAS CAN FOR MIXED GAS 419920 101305951301 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 .79- DISCOUNT 419683 101310950871 1330.6333 GENERAL-CASH DISCOUNTS FIRE OPERATIONS 7.99 DUCT TAPE FOR L3(LEE) 419683 101310950871 1330.6229 GENERAL SUPPLIES FIRE OPERATIONS 2.29- DISCOUNT 419684 101310950911 1330.6333 GENERAL-CASH DISCOUNTS FIRE OPERATIONS 22.98 FILE BOX(HOMME) 419684 101310950911 1330.6211 SMALL TOOLS&EQUIPMENT FIRE OPERATIONS 2.41- DISCOUNT 419918 101310951401 1340.6333 GENERAL-CASH DISCOUNTS FIRE BLDG&GROUNDS MNTC 24.14 WEATHERPROOF BOX/COV 419918 101310951401 1340.6215 EQUIPMENT-PARTS FIRE BLDG&GROUNDS MNTC 20.99 WEED KILLER CMF 419921 101350951201 1540.6229 GENERAL SUPPLIES CMF BUILDINGS&GROUNDS MNTC .79- DISCOUNT 419919 101370950671 1210.6333 GENERAL-CASH DISCOUNTS POLICE FIELD OPERATIONS/PATRO 7.99 POL DUCT TAPE 419919 101370950671 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO 10.69- DISCOUNT 419917 101380950981 1920.6333 GENERAL-CASH DISCOUNTS SENIOR CENTER 106.97 HOSE REEL,HOSE 419917 101380950981 1920.6211 SMALL TOOLS&EQUIPMENT SENIOR CENTER 3.01- DISCOUNT 419922 101390951281 1610.6333 GENERAL-CASH DISCOUNTS STREET/BOULEVARD REPAIR&MN' 30,12 STR NUTS AND BOLTS 419922 101390951281 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 3.79- DISCOUNT 419688 101400951021 5380.6333 GENERAL-CASH DISCOUNTS SEWER LIFT STN REPAIR&MNTC 37.96 GRAFFITI REMOVAL SAN LIFT#3 419688 101400951021 5380.6229 GENERAL SUPPLIES SEWER LIFT STN REPAIR&MNTC 291.16 26621 6/17/2022 148565 ADVANCED IMAGING SOLUTIONS(C 166.17 COPIER MAINTENANCE 419720 INV279151 1500.6265 REPAIRS-EQUIPMENT PW MANAGEMENT 166.17 26622 6/17/2022 100389 ALPHAGRAPHICS 551.33 COMP PLAN FOAMCORE BOARDS 419596 119326 1100.6249 OTHER CONTRACTUAL SERVICES DEV MANAGEMENT 146.64 BUSINESS CARDS-PARKS 419696 119710 1710.6239 PRINTING PARK MAINTENANCE MANAGEMEN 697.97 26623 6/17/2022 144685 AM CRAFT SPIRITS INC 190.90 LIQ#3 00051504 419753 14666 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 190.00 TAX#3 00051504 419754 14666 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 3.00 FREIGHT#3 00051504 419755 14666 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 383.90 26624 6/17/2022 141748 BASER&PL UMPIRES 3,418.00 SOFTBALL OFFICIALS 5/15-5/31 419606 20220601 1850.6235 CONSULTANT SERVICES REC SOFTBALL R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 2 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26624 6/17/2022 141748 BASER&PL UMPIRES Continued... 3,418.00 26625 6/17/2022 100058 BELLBOY CORPORATION 92.20 TAX#1 00004928 419756 105201900 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 90.35 NTAX#1 00004928 419757 105201900 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 26.45 NTAX#2 00004928 419759 105202000 5055.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 60.00 TAX#1 00004928 419758 105241200 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 98.50 TAX#3 00004928 419769 105273100 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 44.00 NTAX#3 00004928 419770 105273100 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 1,012.85 LIQ#1 00004928 419760 95033600 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 16.00 FREIGHT#1 00004928 419761 95033600 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,079.75 LIQ#3 00004928 419767 95033700 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 16.00 FREIGHT#3 00004928 419768 95033700 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 119.00 LIQ#2 00004928 419765 95033800 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 256.50 LIQ#1 00004928 419762 95076000 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 304.70 LIQ#1 00004928 419763 95140900 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 10.00 FREIGHT#1 00004928 419764 95140900 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 71.15 LIQ#2 00004928 419766 95156800 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 1,698.15 LIQ#3 00004928 419771 95192700 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 24.00 FREIGHT#3 00004928 419772 95192700 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 5,019.60 26626 6/17/2022 142897 BOLTON&MENK,INC. 863.00 SURVEY 419623 287702 4422.6235 2021154G CONSULTANT SERVICES '21 FACILITIES CIP 863.00 26627 6/17/2022 121092 BOURGET IMPORTS 476.00 WINE#1 00045600 419773 187514 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 8.75 FREIGHT#1 00045600 419774 187514 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 928.00 WINE#3 00045600 419777 187515 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 14.00 FREIGHT#3 00045600 419778 187515 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 120.00 WINE#2 00045600 419775 187517 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 1.75 FREIGHT#2 00045600 419776 187517 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,548.50 26628 6/17/2022 148990 CASPERSON,JULIE 96.00 MAY/JUNE 2022 YOGA 419900 20220610 1920.6249 OTHER CONTRACTUAL SERVICES SENIOR CENTER 96.00 26629 6/17/2022 150664 CLUB PROPHET SYSTEMS R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 3 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26629 6/17/2022 150664 CLUB PROPHET SYSTEMS Continued... 225.00 CLUB PROPHET POS F&B JUNE 419605 2174JUN22 2270.6249 OTHER CONTRACTUAL SERVICES GOLF FOOD&BEVERAGE 546.00 CLUB PROPHET POS GOLF JUNE 419605 2174JUN22 2210.6249 OTHER CONTRACTUAL SERVICES GOLF PRO SHOP 771.00 26630 6/17/2022 100102 COLLEGE CITY BEVERAGE 695.60 BEER ENTERED 5-31 419589 799664 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 54.30 BEER ENTERED 6-3 419700 800537 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 318.00 LIQUOR 419701 801923 2270.6429 GOLF-LIQUOR GOLF FOOD&BEVERAGE 1,067.90 26631 6/17/2022 100129 DAKOTA AWARDS&ENGRAVING 75.00 PARKER RETIREMENT PLAQUES 419732 24588 1200.6281 UNIFORM/CLOTHING ALLOWANCE POLICE MANAGEMENT 75.00 26632 6/17/2022 100128 DAKOTA ELECTRIC ASSOCIATION 53.24 COBBLESTONE LK PKWY LIGHTS MAY 419741 200001029347MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 60.40 QUARRY POINT TOWER MAY 419742 200001036888MAY 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 22 219.90 VALLEYWOOD RESERVOIR MAY 419743 200002244242MAY 5320,6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 22 59.01 15850 DRAWSTONE TRL LIGHTS MAY 419733 200003472842MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 52,86 15750 DIAMOND WAY LIGHTS MAY 419734 200003472859MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 37.13 15745 COBBLESTONE LK PKY MAY 419735 200003472867MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 21,91 158TH/DIAMOND PATH MOONLIGHT M 419736 200003472875MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 69.11 COBBLESTONE LK PKY LIGHTS MAY 419737 200003571957MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 27.98 COBBLESTONE N 2ND ADDITION MAY 419738 200005663463MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 34.83 COBBLESTONE N 2ND ADDITION MAY 419739 200005663471 MAY 5805,6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 636.37 26633 6/17/2022 101365 ECM PUBLISHERS INC 42.50 LEGAL AD-ORDINANCE 1111 419686 895756 1015.6239 PRINTING CITY CLERK/ELECTIONS 51,00 LEGAL AD-ORDINANCE 1112 419687 895757 1015.6239 PRINTING CITY CLERK/ELECTIONS R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 4 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26633 6/17/2022 101365 ECM PUBLISHERS INC Continued... 93.50 26634 6/17/2022 144557 EXECUTIVE OUTDOOR SERVICES LLC 2,369.00 LAWN CARE MAY AFS1,2,3 419584 1792 1340.6249 OTHER CONTRACTUAL SERVICES FIRE BLDG&GROUNDS MNTC 3,399.00 CEMETERY MOWING MAY 419614 1793 5605.6249 OTHER CONTRACTUAL SERVICES CEMETERY 875.50 MC MOWING SERVICE MAY 419626 1795 1060.6266 REPAIRS-BUILDING MUNICIPAL BLDG&GROUNDS MN1 1,253.17 FAC MOWING MAY 419593 1797 1940.6249 OTHER CONTRACTUAL SERVICES AQUATIC SWIM CENTER 10,444.95 PARKS MOWING MAY 419593 1797 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 18,341.62 26635 6/17/2022 134308 FAIRCHILD EQUIPMENT 1,280.88 SEAT&QUICK-TACH PARTS#363 419620 L02141 1665.6215 EQUIPMENT-PARTS STREET SNOW&ICE MATERIALS 1,280.88 26636 6/17/2022 149247 FLAGSHIP RECREATION 890.00 PLAYGROUND PARTS SWING HANGERS 419588 F9495 1735.6215 EQUIPMENT-PARTS PARK PLAY EQUIPMENT MAINTENAI 2,816.36 SUMMERFIELD PLAYGROUND 419587 F9496 1735.6215 EQUIPMENT-PARTS PARK PLAY EQUIPMENT MAINTENAI 3,706.36 26637 6/17/2022 100209 GOPHER STATE ONE-CALL 482.00 GSOC LOCATING 419622 2050182 5365.6399 OTHER CHARGES SEWER MGMT/REPORTS/DATA ENT 482.00 GSOC LOCATING 419622 2050182 5305.6399 OTHER CHARGES WATER MGMT/REPORT/DATA ENTR' 481.85 GSOC LOCATING 419622 2050182 5505.6399 OTHER CHARGES STORM DRAIN MNTC/RPR/SUMPS 1,445.85 26638 6/17/2022 134313 HEYNE,RICHARD J 125.30 MAY MILEAGE-HEYNE 419630 20220531 5005.6277 MILEAGE/AUTO ALLOWANCE LIQUOR GENERAL OPERATIONS 125.30 26639 6/17/2022 137297 HUMERATECH 1,759.37 REPLACE VALVE ON HT,PMP.17 419609 220369 1920.6265 REPAIRS-EQUIPMENT SENIOR CENTER 1,759.37 26640 6/17/2022 100242 INDEPENDENT BLACK DIRT CO 22.34- GOLF USE TAX 419695 32041 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 22.34 GOLF USE TAX 419695 32041 2235.6229 GENERAL SUPPLIES GOLF COURSE MAINTENANCE 325.00 TOP SOIL 419695 32041 2235.6229 GENERAL SUPPLIES GOLF COURSE MAINTENANCE 325.00 26641 6/17/2022 103314 INNOVATIVE OFFICE SOLUTIONS R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 5 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26641 6/17/2022 103314 INNOVATIVE OFFICE SOLUTIONS Continued... 3.80 MARKERS 419573 IN3814615 5025.6229 GENERAL SUPPLIES LIQUOR#1 OPERATIONS 7.87 OFFICE SUPPLIES-SORTER 419660 IN3816823 1900.6210 OFFICE SUPPLIES AV COMMUNITY CENTER 92.53 POST IT NOTES,PENS,FOLDERS 419714 IN3818474 1200.6210 OFFICE SUPPLIES POLICE MANAGEMENT 157.50 GLOVES-BLDG MAINT 419721 IN3821531 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 261.70 26642 6/17/2022 100279 LAW ENFORCEMENT LABOR SERVICES 585.00 SERGEANT(#243)UNION DUES 419562 60922940373 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,795.00 POLICE(#71)UNION DUES 419562 60922940373 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 3,380.00 26643 6/17/2022 100293 MACQUEEN EQUIPMENT 1,098.26 SWEEPER PARTS 419615 P42775 5505.6215 EQUIPMENT-PARTS STORM DRAIN MNTC/RPR/SUMPS 1,098.26 26644 6/17/2022 100299 MASTER ELECTRIC CO 160.00 PUMP REPLACEMENT ELECTRICAL 419640 SD40384 1940.6265 REPAIRS-EQUIPMENT AQUATIC SWIM CENTER 639.64 NEW ELECTRICAL FOR CABLE OFFIC 419645 SD40387 4812,6740 CAPITAL OUTLAY-MACH/EQ/OTHER PEG-CABLE CAPITAL EQUIPMENT 799.64 26645 6/17/2022 151844 MAVERICK WINE LLC 1,044.00 LIQ#3 00052289 419834 784510 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 4.50 FREIGHT#1 00052289 419835 784510 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,297,35 LIQ#3 00052289 419836 787118 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 7,50 FREIGHT#3 00052289 419837 787118 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 375,00 LIQ#3 00052289 419838 789236 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 332.04 WINE#3 00052289 419839 789236 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 3,00 FREIGHT#3 00052289 419840 789236 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 823.98- CMLIQ#1 00052289 419833 CM76260 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 2,239,41 26646 6/17/2022 156194 METRO ALARM&LOCK 241,03 LIQ3 ALARM JULY-SEPT 419648 47178 5095.6249 OTHER CONTRACTUAL SERVICES LIQUOR#3 OPERATIONS 241.03 26647 6/17/2022 100849 METRO VOLLEYBALL OFFICIALS ASS 1,073.00 VOLLEYBALL OFFICIALS 4/19-5/24 419607 1401 1860.6235 CONSULTANT SERVICES REC VOLLEYBALL 1,073_00 26648 6/17/2022 100348 MTI DISTRIBUTING CO R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 6 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26648 6/17/2022 100348 MTI DISTRIBUTING CO Continued... 207.89 FRAME MOWER PARTS 419659 134760100 2240.6215 EQUIPMENT-PARTS GOLF EQUIPMENT MAINTENANCE 207.89 26649 6/17/2022 145492 PNC EQUIPMENT FINANCE,LLC 778.43 GOLF CARTS LEASE INTEREST 419646 1439874 7447.7015 DEBT SERVICE-INTEREST VERF-VALLEYWOOD GOLF 4,116.57 GOLF CARTS LEASE PRINC PYMT 419646 1439874 7445.2715 CAPITAL LEASE-NONCURRENT VERF-VALLEYWOOD GOLF BAL SH1 4,895.00 26650 6/17/2022 141723 PRECISE MRM LLC 800.00 PLOW TRUCK GPS SERVICES(32) 419621 2001037127 1665,6249 OTHER CONTRACTUAL SERVICES STREET SNOW&ICE MATERIALS 800.00 26651 6/17/2022 122110 REINDERS INC 10,077.42 CHEMICALS FOR COURSE 419616 308437800 2235.6214 CHEMICALS GOLF COURSE MAINTENANCE 1,897.89 CHEMICAL 419591 308437900 2235.6214 CHEMICALS GOLF COURSE MAINTENANCE 11,975.31 26652 6/17/2022 144495 SMALL LOT MN 288.00 WINE#3 00051469 419862 53222 5085,6520 WINE LIQUOR#3 STOCK PURCHASES 5.00 FREIGHT#3 00051469 419863 53222 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 288.00 WINE#1 00051469 419860 53430 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 5.00 FREIGHT#1 00051469 419861 53430 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 586.00 26653 6/17/2022 139811 SRF CONSULTING GROUP 1,039.68 TSAC TRAFFIC STDYJUNIPER&WALN 419604 15748001 1510.6235 CONSULTANT SERVICES PW ENGINEERING&TECHNICAL 1,039.68 26654 6/17/2022 130206 STEPHANIE SIDDIQUI 83.20 JUNE PAYMENT TAI CHI 419901 20220610 1920.6249 OTHER CONTRACTUAL SERVICES SENIOR CENTER 83.20 26655 6/17/2022 101226 STREAMLINE DESIGN INC 94.00 AV SHIRTS 419608 41598 1920.6281 UNIFORM/CLOTHING ALLOWANCE SENIOR CENTER 315.00 AV APPAREL 419608 41598 1700.6281 UNIFORM/CLOTHING ALLOWANCE PARK&RECREATION MANAGEMEN 409.00 26656 6/17/2022 100457 STREICHERS INC 8,438.40 2021 PRACTICE AMMO ORDER.223 419602 11568472 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO 15.98 NEW OFFICER UNIFORMS 419576 11571173 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 7 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26656 6/17/2022 100457 STREICHERS INC Continued... 8,454.38 26657 6/17/2022 101753 SYSCO MINNESOTA,INC 174.00 CUPS 419594 447046173 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 227.40 COFFEE 419594 447046173 2270.6421 GOLF-NONALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 593.65 FOOD 419594 447046173 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 596.28 FOOD 419590 447056193 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 1,591.33 26658 6/17/2022 111055 THE RETROFIT COMPANIES INC 260.00 REPAIR&REPLACE COOLER LEDS 419649 1162631N 5025.6266 REPAIRS-BUILDING LIQUOR#1 OPERATIONS 260.00 26659 6/17/2022 100496 VAN PAPER CO 523.95 BAGS#1 00008795 419751 16900000 5025.6229 GENERAL SUPPLIES LIQUOR#1 OPERATIONS 5,24- DISCT#1 00008795 419752 16900000 5025,6333 GENERAL-CASH DISCOUNTS LIQUOR#1 OPERATIONS 518.71 26660 6/17/2022 122010 VINOCOPIA 520.00 WINE#1 00046257 419864 305165 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 12,00 FREIGHT#1 00046257 419865 305165 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 681,25 LIQ#3 00046257 419868 305592 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 112.00 WINE#3 00046257 419869 305592 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 197.00 TAX#3 00046257 419870 305592 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 21.00 FREIGHT#3 00046257 419871 305592 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 120.00 WINE#2 00046257 419866 305593 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 2.50 FREIGHT#2 00046257 419867 305593 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,665.75 26661 6/17/2022 100520 WINE COMPANY,THE 876.00 WINE#3 00015926 419882 206385 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 16.00 FREIGHT#3 00015926 419883 206385 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 892.00 26662 6/17/2022 100528 ZIEGLER INC 86.85 ANTIFREEZE FOR WELL10 GENSET 419636 IN000475590 5320.6229 GENERAL SUPPLIES WATER WELL/BOOSTER STN MNT/F 86.85 312806 6/15/2022 147492 ACUSHNET COMPANY 9.12- GOLF DISCOUNT 419592 913400886 2260.6423 GOLF-CASH DISCOUNT GOLF PRO SHOP MERCH SALES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 8 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312806 6/15/2022 147492 ACUSHNET COMPANY Continued... 456.00 BALLS FOR RESALE 419592 913400886 2260.6412 GOLF-BALLS GOLF PRO SHOP MERCH SALES 3.06- GOLF DISCOUNT 419694 913459940 2260.6423 GOLF-CASH DISCOUNT GOLF PRO SHOP MERCH SALES 102.00 SHOES FOR RESALE 419694 913459940 2260.6416 GOLF-SHOES GOLF PRO SHOP MERCH SALES 545.82 312807 6/15/2022 144459 ADVANCED IMAGING SOLUTIONS(L 242.00 COPIER LEASE 419658 473789741 1500.6310 RENTAL EXPENSE PW MANAGEMENT 242.00 312808 6/15/2022 153995 AMAZON CAPITAL SERVICES 83.07 WATER FILTERS 419637 16V4TK437919 1940.6215 EQUIPMENT-PARTS AQUATIC SWIM CENTER 106.67 DOG PARK SUPPLIES 419910 1CMYD6116RG6 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 77.55 LIFEGUARD EQUIPMENT. 419699 1JRJWVNKFRF3 1930.6229 GENERAL SUPPLIES REDWOOD POOL 29.99 FLASH DRIVE 419642 1KCTJHWR9K67 1930.6210 OFFICE SUPPLIES REDWOOD POOL 245.94 PAPER TOWEL DISPENSERS 419642 1KCTJHWR9K67 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 6.99 IPAD CHARGING CORD-S WERNER 419914 1KX36FDR671C 1600.6211 SMALL TOOLS&EQUIPMENT STREET MANAGEMENT 57.21 IPAD CHARGING CORD-SEWER DIV 419914 1 KX36FDR671C 5365.6211 SMALL TOOLS&EQUIPMENT SEWER MGMT/REPORTS/DATA ENT 57.21 IPAD CHARGING CORD-WATER DIV 419914 1KX36FDR671C 5305.6211 SMALL TOOLS&EQUIPMENT WATER MGMT/REPORT/DATA ENTR' 25.49 OUTDOOR CLOCK. 419641 1 RCK36HM37HL 1930.6229 GENERAL SUPPLIES REDWOOD POOL 395.91 DAHLSTROM OFFICE ITEMS 419913 1T77WN9R196P 1200.6210 OFFICE SUPPLIES POLICE MANAGEMENT 179.07 BACKBOARD PARTS. 419697 1WXMHP7LFG1C 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 1,265.10 312809 6/15/2022 100958 ANCOM COMMUNICATIONS INC 1,072.66 PORTABLE RADIOS FLEET 419586 108309 1530.6211 SMALL TOOLS&EQUIPMENT FLEET&BUILDINGS-CMF 1,072.67 PORTABLE RADIOS WATER 419586 108309 5305.6211 SMALL TOOLS&EQUIPMENT WATER MGMT/REPORT/DATA ENTR' 1,072.67 PORTABLE RADIOS SEWER 419586 108309 5365.6211 SMALL TOOLS&EQUIPMENT SEWER MGMT/REPORTS/DATA ENT 3,218.00 312810 6/15/2022 100023 ANDERSEN INC,EARL F 57.25 SIGN BREAKAWAYS 419902 1298151N 1680.6229 GENERAL SUPPLIES TRAFFIC SIGNS/SIGNALS/MARKER: 57.25 312811 6/15/2022 150856 APPLE INC. 8,067.98 APPLE COMPUTERS(2) 419610 AJ03171982 4812.6740 CAPITAL OUTLAY-MACH/EQ/OTHER PEG-CABLE CAPITAL EQUIPMENT 8,067.98 312812 6/15/2022 100747 ARAMARK UNIFORM SERVICES INC 25.57 PK Coveralls 419911 6290011209 1710.6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN 27,85 Shop Coveralls 419911 6290011209 1530.6281 UNIFORM/CLOTHING ALLOWANCE FLEET&BUILDINGS-CMF R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 9 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312812 6/15/2022 100747 ARAMARK UNIFORM SERVICES INC Continued... 54.56 STR Coveralls 419911 6290011209 1600.6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 107 98 312813 6/15/2022 125174 ARTISAN BEER COMPANY 204.00 BEER 419692 3540089 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 204.00 312814 6/15/2022 100032 ASTLEFORD INTERNATIONAL&ISUZU 57.64 CLOCK SPRING#324 419912 2P17469 5505.6215 EQUIPMENT-PARTS STORM DRAIN MNTC/RPR/SUMPS 57.64 312815 6/15/2022 100296 BREAKTHRU BEVERAGE MIN-BEER 141.00 BEER 419717 344402202 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 141.00 312816 6/15/2022 100152 BREAKTHRU BEVERAGE MIN WINE 3,669.26 LIQ#3 00001930 419805 344266671 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 28.75 FREIGHT#3 00001930 419806 344266671 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 112.18 LIQ#3 00001930 419803 344266672 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 3.45 FREIGHT#3 00001930 419804 344266672 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,680.00 WINE#3 00001930 419827 344266673 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 21.85 FREIGHT#3 00001930 419828 344266673 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 2,096.00 WINE#2 00001930 419819 344266684 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 28.75 FREIGHT#2 00001930 419820 344266684 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 2,808.28 LIQ#2 00001930 419791 344266685 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 19.55 FREIGHT#2 00001930 419792 344266685 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 86.31 TAX#2 00001930 419793 344266686 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 3.45 FREIGHT#2 00001930 419794 344266686 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 9,406.60 LIQ#1 00001930 419779 344266687 5015.6510 - LIQUOR LIQUOR#1 STOCK PURCHASES 63.72- CMLIQ#1 00001930 419780 344266687 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 102.35 FREIGHT#1 00001930 419781 344266687 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1.15- CMFREIGHT#1 00001930 419782 344266687 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 3,280.00 WINE#1 00001930 419813 344266688 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 47.15 FREIGHT#1 00001930 419814 344266688 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 488,00 WINE#3 00001930 419829 344364242 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 5.75 FREIGHT#3 00001930 419830 344364242 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 476.00 WINE#2 00001930 419821 344364252 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 9.20 FREIGHT#2 00001930 419822 344364252 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 44.00 TAX#2 00001930 419823 344364253 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 1.15 FREIGHT#2 00001930 419824 344364253 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 10 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312816 6/15/2022 100152 BREAKTHRU BEVERAGE MIN WINE Continued... 240.92 LIQ#2 00001930 419795 344364254 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 2,30 FREIGHT#2 00001930 419796 344364254 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,207.68 LIQ#1 00001930 419783 344364256 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 18.40 FREIGHT#1 00001930 419784 344364256 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 4,544.08 LIQ#3 00001930 419807 344448100 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 69.00 FREIGHT#3 00001930 419808 344448100 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 39.99 LIQ#3 00001930 419809 344448101 5085,6510 LIQUOR LIQUOR#3 STOCK PURCHASES 264.88 TAX#3 00001930 419810 344448101 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 100.34 NTAX#3 00001930 419811 344448101 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 17.25 FREIGHT#3 00001930 419812 344448101 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 880.00 WINE#3 00001930 419831 344448102 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 11.50 FREIGHT#3 00001930 419832 344448102 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 3,200.74 LIQ#2 00001930 419797 344448114 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 54.05 FREIGHT#2 00001930 419798 344448114 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 24.08 TAX#2 00001930 419799 344448115 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 2.30 FREIGHT#2 00001930 419800 344448115 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 566.43 TAX#1 00001930 419785 344448116 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 17,25 FREIGHT#1 00001930 419786 344448116 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 320.00 WINE#1 00001930 419817 344448117 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 4.60 FREIGHT#1 00001930 419818 344448117 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 6,428.51 LIQ#1 00001930 419787 344448118 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 112.70 FREIGHT#1 00001930 419788 344448118 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 417.69 LIQ#2 00001930 419801 344465647 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 3.45 FREIGHT#2 00001930 419802 344465647 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 139.23 LIQ#1 00001930 419789 344465657 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 1.15 FREIGHT#1 00001930 419790 344465657 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 320.00 WINE#2 00001930 419825 344483955 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 4.60 FREIGHT#2 00001930 419826 344483955 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 320.00 WINE#1 00001930 419815 34464257 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 4.60 FREIGHT#1 00001930 419816 34464257 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 43,690.88 312817 6/15/2022 116142 CARGILL INCORPORATED 13,409.59 CLEAR LANE DE-ICER(121.64 T) 419625 2907233065 1665.6229 GENERAL SUPPLIES STREET SNOW&ICE MATERIALS 13,409,59 312818 6/15/2022 100282 CINTAS CORPORATION 2.04- LIQ3 USE TAX 419647 4121035133 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET 2.04 LIQ3 USE TAX 419647 4121035133 5095.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#3 OPERATIONS 29.70 MATS&MOPS 419647 4121035133 5095.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#3 OPERATIONS R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 11 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312818 6/15/2022 100282 CINTAS CORPORATION Continued... 35.28 CH MAT SVC 419661 4121402650 1060.6240 CLEANING SERVICE/GARBAGE REMOVMUNICIPAL BLDG&GROUNDS MN-I 30.32 CARPET RUNNERS 419600 4121402700 1060.6240 CLEANING SERVICE/GARBAGE REMOVMUNICIPAL BLDG&GROUNDS MN-I 95.30 312819 6/1512022 130960 COLDSPRING GRANITE COMPANY 291.60 NICHE PLAQUE-GIFFORD 419689 RI1888552 5605.6325 COLUMBARIUM CEMETERY 291,60 312820 6/15/2022 102125 COMMERCIAL ASPHALT CO 269.20 ASPHALT REPAIRS 419731 220531 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 269,20 312821 6/15/2022 156145 CYBER ADVISORS INC 2,250.00 VCISO MONTHLY SERVICES 419611 91516 2112,6235 2022141G CONSULTANT SERVICES CARES ACT 2020 2,250.00 312822 6/15/2022 154565 DAKOTA SUPPLY GROUP 2,025.00 TRUCK MOUNTED DIFFUSER 419617 S101633493001 5330.6211 SMALL TOOLS&EQUIPMENT WTR MAIN/HYDRANT/CURB STOP IV 2,025.00 TRUCK MOUNTED DIFFUSER 419618 S101670188001 5330.6211 SMALL TOOLS&EQUIPMENT WTR MAIN/HYDRANT/CURB STOP N 4,050.00 312823 6/15/2022 100434 DOUGHERTY MOLENDA SOLFEST HILL 30,439.60 POL PROSECUTION SVC-JUNE 419583 66112720622 1055.6231 LEGAL SERVICES LEGAL PROSECUTING ATTORNEY 15,701.00 GEN CIVIL LEGAL SVC-JUNE 419582 66112730622 1050.6231 LEGAL SERVICES LEGAL GENERAL SERVICES 46,140.60 312824 6/15/2022 157340 ESTATE OF GARRY MCCLAREN 63.00 UB REFUND 15650 HIGHVIEW LN 419725 20220608A 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 63.00 312825 6/15/2022 101298 FERGUSON ENTERPRISES 135.60 LOCATE PAINT 419635 494692 5335.6229 GENERAL SUPPLIES WATER FINAL/SERVICE ON OFF/LOt 135.60 312826 6/15/2022 100168 FERRELLGAS 120.92 PROPANE FORKLIFTS 419905 1119500151 1630.6212 MOTOR FUELS/OILS STREET EQUIPMENT MAINTENANCI 120.92 312827 6/15/2022 155360 FINANCE AND COMMERCE 139.00 FINANCE&COMMERCE SUB-BRUCE 419728 20220608 1100.6280 DUES&SUBSCRIPTIONS DEV MANAGEMENT R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 12 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312827 6/15/2022 155360 FINANCE AND COMMERCE Continued... 139.00 312828 6/15/2022 150163 GALLS 123,20 WALKER UNIFORMS 419577 21315967 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 110.50 GERBITZ UNIFORMS 419578 21317150 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 51.86 NEW OFFICER UNIFORMS 419579 21328154 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 39.04 DUTY BAG 419729 21348262 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 324.60 312829 6/15/2022 102694 GERTENS 11.10- GOLF USE TAX 419724 17731612 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 11.10 GOLF USE TAX 419724 17731612 2235.6229 GENERAL SUPPLIES GOLF COURSE MAINTENANCE 161.40 DEFOAMER 419724 17731612 2235.6229 GENERAL SUPPLIES GOLF COURSE MAINTENANCE 2,425.00 CEMETERYMASTER PLAN IMP.-TREES 419612 K113286 5605.6740 CAPITAL OUTLAY-MACH/EQ/OTHER CEMETERY 2,586.40 312830 6/15/2022 101328 GOVCONNECTION INC 43.19 WIRELESS MOUSE/KEYBOARD SETS 419719 72894200 1030.6211 SMALL TOOLS&EQUIPMENT INFORMATION TECHNOLOGY 43.19 312831 6/15/2022 100216 GRAFIX SHOPPE 425.00 GRAPHIC REMOVAL-4974 419585 144950 7405.1750_120 TRANSPOR EQUIPMNT-10 YRS VERF-FIRE BAL SHEET 425.00 GRAPHIC REMOVAL-4972 419585 144950 7405.1750.120 TRANSPOR EQUIPMNT-10 YRS VERF-FIRE BAL SHEET 850,00 312832 6/15/2022 100827 GRAPE BEGINNINGS INC 2.25- CMFREIGHT#3 00032379 419881 105566 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 590.00 WINE#1 00032379 419872 113414 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 11.25 FREIGHT#1 00032379 419873 113414 5015_6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 144.00 LIQ#3 00032379 419874 113747 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 657.00 WINE#3 00032379 419875 113747 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 15.75 FREIGHT#3 00032379 419876 113747 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 486.00 LIQ#3 00032379 419877 114101 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 2.25 FREIGHT#3 00032379 419878 114101 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 108.00 WINE#3 00032379 419879 114102 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 2.25 FREIGHT#3 00032379 419880 114102 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 2,014.25 312833 6/15/2022 100314 GREAT LAKES COCA-COLA DISTRIBU 126.40 NA BEVERAGES ENTERED 6-7 419716 3646215774 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 13 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312833 6/15/2022 100314 GREAT LAKES COCA-COLA DISTRIBU Continued... 263.79 NA BEVERAGES ENTERED 6-7 419715 3646215775 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 390,19 312834 6/15/2022 112352 GREG LESSMAN SALES 22,23 GOLF FREIGHT 419718 73574 2260.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES 313.96 UMBRELLA,GRIP FOR RESALE 419718 73574 2260.6418 GOLF-PRO SHOP OTHER GOLF PRO SHOP MERCH SALES 336.19 312835 6/15/2022 147493 HARRIS SERVICE 455.57 VW WOMEN'S ROOM VENT FAN 419597 507030890 2215.6266 REPAIRS-BUILDING GOLF CLUBHOUSE BUILDING 455.57 312836 6/15/2022 101169 HAWKINS,INC. 1,260,00 CHLORINE FOR H2O DISINFECTION 419619 6189313 5325.6214 CHEMICALS WATER TREATMENT FCLTY MNTC/R 8,606.40 FLUORIDE&SODIUM PERMANGENATE 419598 6193810 5325.6214 CHEMICALS WATER TREATMENT FCLTY MNTC/R 9,866.40 312837 6/15/2022 100925 HEMPHILL,KRISTIN 111.13 1/12-6/2 MILEAGE-HEMPHILL 419629 20220602 1825.6277 MILEAGE/AUTO ALLOWANCE REC SUMMER PLAYGROUND ACTIV 111.13 312838 6/15/2022 153022 HENDRICKSON,JAMES P 899.00 WUTT TRAINING#6 HENDRICKSON 419581 20220101 5365.6275 SCHOOLS/CONFERENCES/EXP LOCAL SEWER MGMT/REPORTS/DATA ENT 899.00 312839 6/15/2022 153226 HYVEE 992.66 CATERING EVENT 5-22 419595 202205220236 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 992.66 312840 6/15/2022 157334 JOHNSON FITNESS&WELLNESS 196.50 ACT CENTER MAINTENANCE 419685 21070810 7204.6399 OTHER CHARGES GRANT-ACTIVE WORKPLACES 74.06 ACT CENTER MACHINE PARTS 419681 21070932 7204.6399 OTHER CHARGES GRANT-ACTIVE WORKPLACES 270.56 312841 6/15/2022 100265 KENDRICK ELECTRIC 333.86 AFS1 REPAIR LIGHTS-DOORS 2&3 419899 39790 1340.6266 REPAIRS-BUILDING FIRE BLDG&GROUNDS MNTC 333.86 312842 6/15/2022 100309 MENARDS 9.70 NUTS AND BOLTS. 419639 35733 1930.6215 EQUIPMENT-PARTS REDWOOD POOL R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 14 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312842 6/15/2022 100309 MENARDS Continued... 19.05 CLEANING SUPPLIES 419638 35749 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 33.98 HANDHELD FERTILIZER SPREADER 419903 35844A 1610.6211 SMALL TOOLS&EQUIPMENT STREET/BOULEVARD REPAIR&MN' 62.90 DECK SEAL REPAIR_ 419643 35857 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 159.80 GRAVE SITE RESTORATIONS 419691 35903 5605.6229 GENERAL SUPPLIES CEMETERY 89.12 SMOKE CO ALARMS 419631 35945 1330.6211 SMALL TOOLS&EQUIPMENT FIRE OPERATIONS 16.80 DISTILLED WATER FOR LAB TESTS 419633 35948 5325.6229 GENERAL SUPPLIES WATER TREATMENT FCLTY MNTC/R 19.11 CLEANING SUPPLIES 419632 35971 5325.6229 GENERAL SUPPLIES WATER TREATMENT FCLTY MNTC/R 19.12 CLEANING SUPPLIES 419632 35971 5375.6229 GENERAL SUPPLIES SEWER MAINTENANCE AND REPAIF 4.96 HEX BOLTS 419909 36095A 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 3.65 SMALL TOOL. 419698 36120 1930.6211 SMALL TOOLS&EQUIPMENT REDWOOD POOL 11.00 MISC.SHOP ITEMS 419904 36181A 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN' 26.21 TREE STAKING ITEMS 419904 36181A 5605.6229 GENERAL SUPPLIES CEMETERY 41.74 HOCKEY RINK REPAIRS 419906 36212 1725.6229 GENERAL SUPPLIES PARK ICE RINK MAINTENANCE 35.03 DARRIN SETTING UP UNIT 421 419634 36215 5390.6211 SMALL TOOLS&EQUIPMENT SWR EQUIP/VEHICLE MISC MNTC/R 16.60 PK HOOKS,USB 419574 36217 1715.6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENAN( 28.87 FUEL CAN 419580 36266 1765.6229 GENERAL SUPPLIES PARK EQUIPMENT MAINTENANCE 85.98 SAFETY GAS CANS(2) 419730 36316 1610.6211 SMALL TOOLS&EQUIPMENT STREET/BOULEVARD REPAIR&MN' 59.29 LANDSCAPE SUPPLIES 419907 36318 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 742.91 312843 6/15/2022 100693 MN FIRE SERVICE CERTIFICATION 120.00 INST 1 CERT EXAM-RING 419662 10134 1310.6275 SCHOOLS/CONFERENCES/EXP LOCAL FIRE TRAINING 120.00 INST 1 CERT EXAM-DEMARCO 419662 10134 1310.6275 SCHOOLS/CONFERENCES/EXP LOCAL FIRE TRAINING 120,00 INST 1 CERT EXAM-A.BOSTEL 419662 10134 1310.6275 SCHOOLS/CONFERENCES/EXP LOCAL FIRE TRAINING 360.00 312844 6/15/2022 156002 ORIGIN WINE&SPIRITS 108.00 LIQ#3 00052759 419841 16796 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 1.20 FREIGHT#3 00052759 419842 16796 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 109.20 312845 6/15/2022 112135 OSLOS,MARK 166.79 BANQUET STANDBY FOOD 419908 20220609 1330.6229 GENERAL SUPPLIES FIRE OPERATIONS 166.79 312846 6/15/2022 150582 OTTO,MARTIN 50.00 UB REFUND 8816 134TH ST W 419726 20220608B 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 50.00 312847 6/15/2022 150933 PARLEY LAKE WINERY R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 15 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312847 6/15/2022 150933 PARLEY LAKE WINERY Continued... 180.00 WINE#1 00052230 419843 PW064 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 180,00 312848 6/15/2022 100372 PAUSTIS&SONS 160.00 WINE#2 00001291 419848 166216 5055,6520 WINE LIQUOR#2 STOCK PURCHASES 2.50 FREIGHT#2 00001291 419849 166216 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 862.00 WINE#1 00001291 419844 166217 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 10.00 FREIGHT#1 00001291 419845 166217 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,295.00 WINE#3 00001291 419852 166219 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 20.00 FREIGHT#3 00001291 419853 166219 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 632.00 WINE#2 00001291 419850 166977 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 8.75 FREIGHT#2 00001291 419851 166977 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 199.00 WINE#3 00001291 419854 167059 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 2.50 FREIGHT#3 00001291 419855 167059 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 476.00 WINE#1 00001291 419846 167202 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 8.75 FREIGHT#1 00001291 419847 167202 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 88.00 WINE#3 00001291 419856 167279 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 1.25 FREIGHT#3 00001291 419857 167279 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 3,765.75 312849 6/15/2022 143336 PREMIER LOCATING INC 948.41 PREMIER LOCATES 5/3-5/15 419613 41745 5805.6249 OTHER CONTRACTUAL SERVICES STREET LIGHT UTILITY FUND 948.41 312850 6/15/2022 101797 RCM SPECIALTIES INC 709,80 ASPHALT EMULSION OIL(195 GA) 419603 8444 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 709.80 312851 6/15/2022 151932 RED WING BUSINESS ADVANTAGE ACCOUNT 187.04 BOOTS-Z NELSON 419915 7241101172 5365.6281 UNIFORM/CLOTHING ALLOWANCE SEWER MGMT/REPORTS/DATA ENT 200.00 BOOTS-I SPENCER 419916 7241101244 1710.6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN 187.04- RETURN BOOTS-R DINGMAN 415932 724196909 5305.6281 UNIFORM/CLOTHING ALLOWANCE WATER MGMT/REPORT/DATA ENTR' 200.00 312852 6/15/2022 157341 RICE,STACIE 39.56 UB REFUND 15980 GARDEN GATE CR 419727 20220608C 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 39.56 312853 6/15/2022 100165 RIVER COUNTRY COOPERATIVE 19.99 PROPANE 419569 723769 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 16 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312853 6/15/2022 100165 RIVER COUNTRY COOPERATIVE Continued... 48.18 NON-OXY GAS 419570 736825 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN' 42.16 NON-OXY GAS 419571 757323 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN- 62.60 NON-OXY GAS 419572 761535 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 172.93 312854 6/15/2022 102632 ROADKILL ANIMAL CONTROL 93.00 ROAD KILL PICK-UP 419690 20220531 1610.6240 CLEANING SERVICE/GARBAGE REMOVSTREET/BOULEVARD REPAIR&MN 93.00 312855 6/15/2022 150643 RUE 38 696.00 WINE#1 00052178 419858 13424 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 9.00 FREIGHT#1 00052178 419859 13424 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 705.00 312856 6/15/2022 157171 SCHMALTZ,NATHAN 36.64 4/6-5/25 MILEAGE-SCHMALTZ 419599 20220525 1030.6277 MILEAGE/AUTO ALLOWANCE INFORMATION TECHNOLOGY 36.64 312857 6/15/2022 100829 SHAMROCK GROUP INC 153.55 CO2 AND NITROGEN 419723 2766689 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 153.55 312858 6/15/2022 156003 SITEONE LANDSCAPING SUPPLY LLC 884.62 WEED SPRAYING CHEMICALS 419624 119378330001 1610.6214 CHEMICALS STREET/BOULEVARD REPAIR&MN 884 62 312859 6/15/2022 156293 THE WILEY LAW OFFICE,PC 37.00 EMP COMPLAINT INVESTIGATION 419675 5153 1020.6235 CONSULTANT SERVICES HUMAN RESOURCES 37.00 312860 6/15/2022 101342 THOMSON REUTERS-WEST 349.20 BACKGROUND CHECKS 419601 846469753 1215.6249 OTHER CONTRACTUAL SERVICES POLICE DETECTIVE UNIT 349,20 312861 6/15/2022 100780 TK ELEVATOR CORPORATION 1,991.16 ELEVATOR ANNUAL SER PD 419627 3006624744 1060.6266 REPAIRS-BUILDING MUNICIPAL BLDG&GROUNDS MN1 1,991.16 312862 6/15/2022 137698 VANGUARD CLEANING SYSTEMS OF MN 1,322.00 CLEANING SERVICE CMF JUNE 419644 83695 1540.6240 CLEANING SERVICE/GARBAGE REMOVCMF BUILDINGS&GROUNDS MNTC R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 17 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312862 6/15/2022 137698 VANGUARD CLEANING SYSTEMS OF MN Continued... 1,322.00 312863 6/15/2022 152720 VERIZON 1,440.20 GPS FOR FLEET(76) 419628 314000028779 1530.6237 TELEPHONE/PAGERS FLEET&BUILDINGS-CMF 1,440,20 312864 6/15/2022 100518 WILSON SPORTING GOODS CO 15.89- GOLF DISCOUNT 419693 4538149092 2260.6423 GOLF-CASH DISCOUNT GOLF PRO SHOP MERCH SALES 198.60 GLOVES FOR RESALE 419693 4538149092 2260.6415 GOLF-GLOVES GOLF PRO SHOP MERCH SALES 15.89- GOLF DISCOUNT 419722 4538149093 2260.6423 GOLF-CASH DISCOUNT GOLF PRO SHOP MERCH SALES 198.60 GLOVES FOR RESALE 419722 4538149093 2260.6415 GOLF-GLOVES GOLF PRO SHOP MERCH SALES 365.42 312865 6/15/2022 100521 WINE MERCHANTS 272.00 WINE#3 00022992 419890 7381351 5085,6520 WINE LIQUOR#3 STOCK PURCHASES 3.60 FREIGHT#3 00022992 419891 7381351 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 518.86 WINE#1 00022992 419884 7381352 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 7.20 FREIGHT#1 00022992 419885 7381352 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 120,00 WINE#3 00022992 419892 7381353 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 1.20 FREIGHT#3 00022992 419893 7381353 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 748,00 WINE#1 00022992 419886 7382129 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 5,20 FREIGHT#1 00022992 419887 7382129 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES .20 FREIGHT#3 00022992 419894 7382130 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 682.00 WINE#3 00022992 419895 7382131 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 6.00 FREIGHT#3 00022992 419896 7382131 5085,6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 128,00 WINE#1 00022992 419888 7383012 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 1.20 FREIGHT#1 00022992 419889 7383012 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 216.00 WINE#3 00022992 419897 7383013 5085,6520 WINE LIQUOR#3 STOCK PURCHASES 1.20 FREIGHT#3 00022992 419898 7383013 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 2,710.66 312866 6/15/2022 100363 XCEL ENERGY 92.76 SL ELECTRIC-147TH&JCR 419740 5104562347MAY22 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 92.76 20220447 4/25/2022 120679 U S BANK P CARD 25.00 EXPLORER SHIRTS 419082 240133921090020 1200.6281 UNIFORM/CLOTHING ALLOWANCE POLICE MANAGEMENT 58098460 Supplier 116502 3 GUYS SEWING(PCARD) 1,337.81 PHONE SYSTEM PRI LINES APR 418741 240552321020837 1030.6237 TELEPHONE/PAGERS INFORMATION TECHNOLOGY R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 18 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20220447 4/25/2022 120679 U S BANK P CARD Continued... 40827080 Supplier 155769 FRONTIER ONLINE(PCARD) 156.00 IPMA-HR RENEWAL,M.HAAS 417374 240552321100140 1020.6280 DUES&SUBSCRIPTIONS HUMAN RESOURCES 00091992 Supplier 153615 IPMA-HR(PCARD) .91- LIQ3 SALES TAX ADJUST 418751 240710521046271 5095.6211 SMALL TOOLS&EQUIPMENT LIQUOR#3 OPERATIONS 12919592 .91 LIQ3 SALES TAX ADJUST 418751 240710521046271 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET 12919592 65.69 BALER POKER ROD 418751 240710521046271 5095.6211 SMALL TOOLS&EQUIPMENT LIQUOR#3 OPERATIONS 12919592 Supplier 157221 PTR BALER&COMPACTOR(PCARD) 9,295.39 AUTODESK SOFTWARE RENEWAL 418762 240710521106271 1510.6211 SMALL TOOLS&EQUIPMENT PW ENGINEERING&TECHNICAL 00714874 Supplier 152493 DLT SOLUTIONS(PCARD) 50.00 TWO GIFT CARDS FOR VOL BRUNCH 418761 241374621090014 1920.6229 GENERAL SUPPLIES SENIOR CENTER 36727982 Supplier 149661 HY VEE(PCARD) 3.39 LITTLE LEARNERS APRIL 418731 241640720980910 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS 08013362 29.99 BUILDING GENERAL 418731 241640720980910 1800.6229 GENERAL SUPPLIES REC PROGRAM GENERAL 08013362 39.96 PS GENERAL STORAGE 418731 241640720980910 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS 08013362 2.99 STAFF INTERVIEW REFRESHMENTS 418729 241640720980910 1700.6229 GENERAL SUPPLIES PARK&RECREATION MANAGEMEN 16711635 Supplier 100463 TARGET STORES(PCARD) 53.96 CHIEFS CONF-DULUTH-VIRDEN/SPIL 418726 241640720986910 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 02393189 Supplier 103023 KWIK TRIP INC(PCARD) 13.00 PS GENERAL STORAGE 418737 241640721000910 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS 07712218 Supplier 100463 TARGET STORES(PCARD) 3.98 FOOD 418736 241640721006910 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 08978138 Supplier 103023 KWIK TRIP INC(PCARD) .15- GOLF SALES TAX ADJUST 418753 241640721050690 2205.6229 GENERAL SUPPLIES GOLF MANAGEMENT 16195547 _15 GOLF SALES TAX ADJUST 418753 241640721050690 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 19 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20220447 4/25/2022 120679 U S BANK P CARD Continued... 16195547 66.95 ROUNDS OF GOLF CARDS 418753 241640721050690 2205.6229 GENERAL SUPPLIES GOLF MANAGEMENT 16195547 Supplier 143773 FEDEX OFFICE(PCARD) 14.24- POL SALES TAX ADJUST 419081 241640721101050 1200.6239 PRINTING POLICE MANAGEMENT 03020463 14.24 POL SALES TAX ADJUST 419081 241640721101050 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 03020463 214.14 BUSINESS CARDS 419081 241640721101050 1200.6239 PRINTING POLICE MANAGEMENT 03020463 Supplier 132732 STAPLES(PCARD) 39.99 SOFTWARE SUBSCRIPTION 418757 242042921070001 1200.6229 GENERAL SUPPLIES POLICE MANAGEMENT 35696721 Supplier 141272 MAILCHIMP(PCARD) 400.00 POLICEWOMEN DULUTH GAUDALAJARA 418768 242042921080003 1210,6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE FIELD OPERATIONS/PATRO 08487444 400.00 POLICE WOMEN CONF DULUTH EHMKE 418768 242042921080003 1210.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE FIELD OPERATIONS/PATRO 08487444 Supplier 157219 MNWOMENPOLICE.COM(PCARD) 17,30 TEEN ACADEMY SNACKS 418743 242263821043203 1275.6229 GENERAL SUPPLIES POL COMMUN OUTREACH/CRIME P 95637983 Supplier 102101 WAL-MART(PCARD) 175.05 STAFF INTERVIEW REFRESHMENTS 418738 242697921020010 1700.6229 GENERAL SUPPLIES PARK&RECREATION MANAGEMEN 09263446 Supplier 137112 JIMMY JOHNS(PCARD) 184.00 DENVER ASE RE-CERTIFICATION 418740 243230021026360 1530.6275 SCHOOLS/CONFERENCES/EXP LOCAL FLEET&BUILDINGS-CMF 00129761 Supplier 149711 ASE TEST FEES(PCARD) 7.12- IT SALES TAX ADJUST 418754 243990021055032 1030.6211 SMALL TOOLS&EQUIPMENT INFORMATION TECHNOLOGY 10027894 7,12 IT SALES TAX ADJUST 418754 243990021055032 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 10027894 107.11 PHOTO SCANNER 418754 243990021055032 1030.6211 SMALL TOOLS&EQUIPMENT INFORMATION TECHNOLOGY 10027894 Supplier 113057 BEST BUY(PCARD) 3.00 FRIDAY PS TRAVEL CLASS 418756 244273321067302 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS 65331261 7.28 LITTLE LEARNERS APRIL 418756 244273321067302 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS 65331261 Supplier R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 20 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20220447 4/25/2022 120679 U S BANK P CARD Continued... 148071 CUB FOODS(PCARD) 535.23 CHIEFS CONF DULUTH SPILLERS 418727 244310620987962 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 26016934 535.23 MN CHIEFS CONF DULUTH VIRDEN 418728 244310620987962 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 26026420 Supplier 137807 INN ON LAKE SUPERIOR(PCARD) 448.44 UNIFORMS-FRANCIS 419089 244356521117626 1200.6281 UNIFORM/CLOTHING ALLOWANCE POLICE MANAGEMENT 20579064 Supplier 100190 GALLS,LLC(PCARD) 150.00 LINE TRACING SCHL-HENDRICKSON 419085 244450021103004 5315.6275 SCHOOLS/CONFERENCES/EXP LOCAL WATER TRAINING/SCHOOL/MEETIN 95011140 150.00 LINE TRACING SCHL-ONEIL 419086 244450021103004 5315.6275 SCHOOLS/CONFERENCES/EXP LOCAL WATER TRAINING/SCHOOL/MEETIN 95011223 150.00 LINE TRACING SCHL-GALLAGHER 419087 244450021103004 5315.6275 SCHOOLS/CONFERENCES/EXP LOCAL WATER TRAINING/SCHOOL/MEETIN 95011306 150.00 LINE TRACING SCHL-FISHER 419088 244450021103004 5315.6275 SCHOOLS/CONFERENCES/EXP LOCAL WATER TRAINING/SCHOOL/MEETIN 95011488 Supplier 156793 MINNESOTA RWA MN(PCARD) 759.00 HEYNE-MMBA CONF ALEXANDRIA 418759 244921521087403 5005.6276 SCHOOLS/CONFERENCES/EXP OTHERLIQUOR GENERAL OPERATIONS 71191624 759.00 SCHUFT-MMBA CONF ALEXANDRIA 418760 244921521088543 5005.6276 SCHOOLS/CONFERENCES/EXP OTHERLIQUOR GENERAL OPERATIONS 71079513 Supplier 157224 MINNESOTA MUNIC(PCARD) 39.30 RESPONDER CONF-CHAPELHILL-SMIT 419094 244921521097175 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 09223114 72.84 IIMC-LITTLE ROCK-MARSCHALL 419083 244921521107436 1010.6276 SCHOOLS/CONFERENCES/EXP OTHERADMINISTRATION 59559765 Supplier 154693 ALLIANZ TRAVEL INS(PCARD) 999.00 VEEAM CONF.MCCOLLUM LAS VEGAS 418739 244921621010000 1030.6276 SCHOOLS/CONFERENCES/EXP OTHERINFORMATION TECHNOLOGY 28920156 Supplier 157225 WWW.ETHERI VEEAMON(PCARD) 125.00 JOB AD-FINANCE ANALYST 418746 244921621030000 1020.6239 PRINTING HUMAN RESOURCES 22644230 Supplier 153490 NEOGOV(PCARD) 120.24 ROCHESTER RE ANNUAL SUMMIT-BN 419651 244921621050000 1100.6275 SCHOOLS/CONFERENCES/EXP LOCAL DEV MANAGEMENT 27130589 Supplier 156923 CRE EVENT REG(PCARD) 299.80 STAFF UNIFORMS 418755 244921621050000 1930.6281 UNIFORM/CLOTHING ALLOWANCE REDWOOD POOL 38449432 Supplier R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 21 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20220447 4/25/2022 120679 U S BANK P CARD Continued... 132442 SWIMOUTLET.COM(PCARD) 99.79 BADGE HOLDER 418758 244921621080000 1400.6210 OFFICE SUPPLIES INSPECTIONS MANAGEMENT 28723900 Supplier 157223 IDENTICARD.COM(PCARD) 31.00 BWC REDACTION 22-1543 418769 244921621090000 1200.6229 GENERAL SUPPLIES POLICE MANAGEMENT 22507936 Supplier 155226 FASTREDACTION(PCARD) 23.80- UTIL SALES TAX ADJUST 419080 244921621090000 5390.6730 CAPITAL OUTLAY-TRANSPORTATION SWR EQUIP/VEHICLE MISC MNTC/R 33519680 23_80 UTIL SALES TAX ADJUST 419080 244921621090000 5300.2330 DUE TO OTHER GOVERNMENT WATER&SEWER FUND BAL SHEET 33519680 178.90 SEAT COVERS FOR UNIT#420 419080 244921621090000 5390.6730 CAPITAL OUTLAY-TRANSPORTATION SWR EQUIP/VEHICLE MISC MNTC/R 33519680 178.90 SEAT COVERS FOR UNIT#420 419080 244921621090000 5345.6730 CAPITAL OUTLAY-TRANSPORTATION WATER EQUIPNEHICLE/MISC MNTC 33519680 Supplier 157222 RHR SWAGTM(PCARD) .53- POL SALES TAX ADJUST 418742 245404521032155 1200,6281 UNIFORM/CLOTHING ALLOWANCE POLICE MANAGEMENT 01934863 .53 POL SALES TAX ADJUST 418742 245404521032155 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 01934863 7.71 901 CHIEF'S COLLAR BRASS 418742 245404521032155 1200.6281 UNIFORM/CLOTHING ALLOWANCE POLICE MANAGEMENT 01934863 Supplier 157218 MILITARY SURPLUS(PCARD) 64.89 SHIP TO TACTICAL ADVANTAGE 418747 246921621041007 1200.6238 POSTAGE/UPS/FEDEX POLICE MANAGEMENT 87727365 Supplier 148121 UPS STORE(PCARD) 4.00 WSJ ONLINE SUBSCRIPTION 418752 246921621041008 1030.6280 DUES&SUBSCRIPTIONS INFORMATION TECHNOLOGY 48982264 Supplier 157029 WSJ BARRONS SUBSCRIPT(PCARD) 202.30 AIR HOSE COUPLERS 418770 246921621091003 1530.6211 SMALL TOOLS&EQUIPMENT FLEET&BUILDINGS-CMF 61051237 Supplier 100362 NORTHERN TOOL&EQUIPMENT(PCARD) 24.00 PLT LICENSE-REINER 418744 247170521041710 1710.6275 SCHOOLS/CONFERENCES/EXP LOCAL PARK MAINTENANCE MANAGEMEN 42054543 24.00 PLT LICENSE-BRENNO 418745 247170521041710 1710.6275 SCHOOLS/CONFERENCES/EXP LOCAL PARK MAINTENANCE MANAGEMEN 42060219 Supplier 111168 MN DEPT OF LABOR&INDUSTRY(PCARD) 582.20 CO-RESPONDER SMITH FLT CHAPELH 419650 247170521108711 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 01236327 Supplier R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 22 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20220447 4/25/2022 120679 U S BANK P CARD Continued... 123029 DELTA AIR(PCARD) 324.36 BASIC SRO-W FARGO-DROGSETH 419092 247554221031510 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 36750560 324.36 BASIC SRO-W FARGO-BROUGHTEN 419093 247554221031510 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 36751592 Supplier 137328 BEST WESTERN PLUS(PCARD) .33- WQ SALES TAX ADJUST 418730 248019720994000 5505,6239 PRINTING STORM DRAIN MNTC/RPR/SUMPS 79000118 .33 WQ SALES TAX ADJUST 418730 248019720994000 5500.2330 DUE TO OTHER GOVERNMENT STORM DRAIN UTIL BALANCE SHEE 79000118 4.92 H&G ED OUTREACH MATERIALS 418730 248019720994000 5505,6239 PRINTING STORM DRAIN MNTC/RPR/SUMPS 79000118 Supplier 148618 BACHMAN'S(PCARD) 162.64 EXPLORER STATE CONF-ROCHESTER3 419090 248019721122074 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 88501351 Supplier 157220 OLDE BRICK HOUSE(PCARD) 949.71 AIR-MARSCHAL IIMC CONF LTLROCK 419084 249430021119780 1010.6276 SCHOOLS/CONFERENCES/EXP OTHERADMINISTRATION 00795194 Supplier 142516 AMERICAN AIRLINES(PCARD) 21,148.74 20220544 5/9/2022 100873 HEALTHPARTNERS(DENTAL CLAIMS 4,135,52 DENTAL CLAIMS 4/28-5/4/22 419746 20220504 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 4,135.52 20220545 5/17/2022 100873 HEALTHPARTNERS(DENTAL CLAIMS 1,703.21 DENTAL CLAIMS 5/5-5/11/22 419747 20220511 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 1,703.21 20220546 5/23/2022 100873 HEALTHPARTNERS(DENTAL CLAIMS 1,852,96 DENTAL CLAIMS 5/12-5/18/22 419748 20220518 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 1,852.96 20220547 5/31/2022 100873 HEALTHPARTNERS(DENTAL CLAIMS 5,046.74 DENTAL CLAIMS 5/19-5/25/22 419749 20220525 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 5,046.74 20220603 6/10/2022 148015 EMPOWER 250.00 MNDCP-ROTH 457 CONTRIBUTIONS 419557 609229403710 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,290.00 MNDCP-457 CONTRIBUTIONS 419557 609229403710 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 23 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20220603 6/10/2022 148015 EMPOWER Continued... 1,540.00 20220604 6/10/2022 148869 EMPOWER(HCSP) 343.15 SERGEANT HCSP FUNDING-GROSS WA 419559 609229403712 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 914.90 ADMIN HCSP FUNDING-GROSS WAGES 419559 609229403712 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,245.37 SCH 2 HCSP FUNDING-GROSS WAGES 419559 609229403712 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,62280 POLICE HCSP FUNDING-GROSS WAGE 419559 609229403712 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 41,338.23 HCSP FUNDING-ANN LV/COMP 419559 609229403712 9000,2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 45,464.45 20220605 6/13/2022 102664 US BANK 12,724.01 EMPLOYEE MEDICARE 419567 60922940378 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 12,724.01 CITY SHARE MEDICARE 419567 60922940378 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 39,761.06 EMPLOYEE FICA 419567 60922940378 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 39,761,06 CITY SHARE FICA 419567 60922940378 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 95,791.00 FEDERAL TAXES PR 419567 60922940378 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 200,761.14 20220606 6/10/2022 101238 MINNESOTA CHILD SUPPORT PAYMEN 121.50 CHILD SUPPORT DEDUCTIONS 419565 60922940376 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 397.50 CHILD SUPPORT DEDUCTIONS 419566 60922940377 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 519.00 20220607 6/13/2022 100657 MN DEPT OF REVENUE 40,550.64 STATE TAX WITHHOLDING 419564 60922940375 9000.2112 ACCRUED STATE W/H PAYROLL CLEARING BAL SHEET 40,550.64 20220608 6/13/2022 100392 PUBLIC EMPLOYEES RETIREMENT AS 62,968.90 EMPLOYEE SHARE PERA 419563 60922940374 9000.2114 ACCRUED PERA PAYROLL CLEARING BAL SHEET 80,929.82 CITY SHARE PERA 419563 60922940374 9000.2114 ACCRUED PERA PAYROLL CLEARING BAL SHEET 143,898.72 20220609 6/10/2022 148841 FURTHER 5,530,65 HSA EMPLOYEE FUNDING 419558 609229403711 9000.2125 ACCRUED HSA/HRA BENEFIT PAYROLL CLEARING BAL SHEET 5,530.65 20220610 6/7/2022 148841 FURTHER 562.00 FLEX SPENDING DAYCARE 2022 419744 40260291 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 562.00 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/15/2022 9:52:20 Council Check Register by GL Page- 24 Council Check Register by Invoice&Summary 4/25/2022 -- 6/17/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20220611 6/10/2022 151440 VANTAGEPOINT TRANSFER AGENTS Continued... 2,405.50 ROTH 457-PLAN#301171-FIRE TOO 419560 609229403713 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,405.50 20220612 6/10/2022 100240 VANTAGEPOINT TRANSFER AGENTS-457 FT 30,748.77 ICMA-PLAN#301171-FIRE TOO 419561 60922940372 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 30,748.77 20220613 6/10/2022 126459 VANTAGEPOINT TRANSFER AGENTS-ROTH 3,002.47 ROTH IRA-PLAN#705481 419568 60922940379 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 3,002.47 20220614 6/6/2022 100873 HEALTHPARTNERS(DENTAL CLAIMS 2,513.76 DENTAL CLAIMS 5/26-6/1/22 419750 20220601 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 2,513.76 20220615 6/14/2022 100000 MN DEPT OF REVENUE 3,568.00 SALES/USE TAX-GENERAL FUND 419745 20220614 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 17,318.00 SALES/USE TAX-GOLF 419745 20220614 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 15,544.00 SALES/USE TAX-LIQUOR#2 419745 20220614 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET 32,613.00 SALES/USE TAX-LIQUOR#3 419745 20220614 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET 39,434.00 SALES/USE TAX-LIQUOR#1 419745 20220614 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET 71.00 SALES/USE TAX-ARENA 419745 20220614 5200.2330 DUE TO OTHER GOVERNMENT ARENA FUND BALANCE SHEET 1,517.00 SALES/USE TAX-WATER&SWR 419745 20220614 5300.2330 DUE TO OTHER GOVERNMENT WATER&SEWER FUND BAL SHEET 78.00- SALES/USE TAX-RISK MGMT 419745 20220614 7200.2330 DUE TO OTHER GOVERNMENT RISK MGMT/INSUR BALANCE SHEE 109,987.00 867,794.88 Grand Total Payment Instrument Totals Checks 161,663.02 EFT Payments 621,371.27 A/PACH Payment 84,760,59 Total Payments 867,794.88 • p Gv IL' ,s( 1 -L.- A. R55CKS2 LOGIS100 CITY OF APPLE VALLEY 6/15/2022 9:52:24 Note: Payment amount may not reflect the actual amount due to data sequencing and/or data selection. Council Check Summary Page- 1 4/25/2022 - 6/17/2022 Company Amount 01000 GENERAL FUND 132,777.86 02110 CARES ACT 2020 2,250.00 02200 VALLEYWOOD GOLF FUND 37,073.16 04420 '21 FACILITIES CIP 863.00 04810 PEG-CABLE CAPITAL EQUIP 8,707.62 05000 LIQUOR FUND 155,864.13 05200 ARENA FUND 71.00 05300 WATER&SEWER FUND 21,293.50 05500 STORM DRAINAGE UTILITY FUND 1,642.67 05600 CEMETERY FUND LEVEL PROGRAM 6,301.61 05800 STREET LIGHT UTIL FUND 1,397.24 07100 INSURANCE TRUST DENTAL FUND 15,252.19 07200 RISK MANAGEMENT/INSURANCE FUND 192.56 07405 VERF-FIRE 850.00 07445 VERF-VALLEYWOOD GOLF 4,895.00 09000 PAYROLL CLEARING FUND 478,363.34 Report Totals 867.794.88 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 1 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26663 6/17/2022 100302 MCNAMARA CONTRACTING INC 25,588.34 '22 ST&UTIL IMPV PMT#2 419928 20220531 2027.6810 2022101R CONSTRUCTION IN PROGRESS ROAD ESCROW 84,615.55 '22 ST&UTIL IMPV PMT#2 419928 20220531 2027,6810 2022101S CONSTRUCTION IN PROGRESS ROAD ESCROW 152,378.10 '22 ST&UTIL IMPV PMT#2 419928 20220531 2027.6810 2022101D CONSTRUCTION IN PROGRESS ROAD ESCROW 165,247.57 '22 ST&UTIL IMPV PMT#2 419928 20220531 2027.6810 2022101W CONSTRUCTION IN PROGRESS ROAD ESCROW 237,523.18- '21 STRT&UTIL IMPRV PMT#8 419926 20220601 2027.6810 2021101W CONSTRUCTION IN PROGRESS ROAD ESCROW 29,409.23- '21 STRT&UTIL IMPRV PMT#8 419926 20220601 2027.6810 2021101S CONSTRUCTION IN PROGRESS ROAD ESCROW 11,590,00 '21 STRT&UTIL IMPRV PMT#8 419926 20220601 2027.6810 2021101D CONSTRUCTION IN PROGRESS ROAD ESCROW 115,759,22 '21 STRT&UTIL IMPRV PMT#8 419926 20220601 2027.6810 2021101R CONSTRUCTION IN PROGRESS ROAD ESCROW 169,824.28 '21 STRT&UTIL IMPRV PMT#8 419926 20220601 2027.6810 2021101S CONSTRUCTION IN PROGRESS ROAD ESCROW 181,410,10 '21 STRT&UTIL IMPRV PMT#8 419926 20220601 2027.6810 2021101W CONSTRUCTION IN PROGRESS ROAD ESCROW 252,995.38 GREENLEAF 6&7 ST IMPR PMT#2 419927 20220601A 2027.6810 2022107R CONSTRUCTION IN PROGRESS ROAD ESCROW 892,476.13 26664 6/24/2022 145130 1 CLEAN CONSCIENCE 1,234,00 EDUBLDG-CLEANING+SUPPLIESMAY 419946 5MAY22 2092.6240 CLEANING SERVICE/GARBAGE EDUCATION BUILDING FUND 1,234.00 26665 6/24/2022 100101 ACE HARDWARE 549.00 EGO ELECTRIC LAWN MOWER 420607 101305951311 1060.6211 SMALL TOOLS&EQUIPMENT MUNICIPAL BLDG&GROUNDS MN1 3.06- DISCOUNT 420603 101305951431 1060.6333 GENERAL-CASH DISCOUNTS MUNICIPAL BLDG&GROUNDS MNl 30.69 OFFICE REPAIR AND PAINTING SUP 420603 101305951431 1060,6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MNl .99- DISCOUNT 420601 101305951471 1060.6333 GENERAL-CASH DISCOUNTS MUNICIPAL BLDG&GROUNDS MNl 9,99 DOOR SCREWS 420601 101305951471 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MNl 4.85- DISCOUNT 420604 101305951701 1060.6333 GENERAL-CASH DISCOUNTS MUNICIPAL BLDG&GROUNDS MNl 48.56 OFFICE PAINT SUPPLIES 420604 101305951701 1060,6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MNl 1.15- DISCOUNT 420602 101310951921 1340.6333 GENERAL-CASH DISCOUNTS FIRE BLDG&GROUNDS MNTC 11.58 BATHROOM CLEANER 420602 101310951921 1340.6229 GENERAL SUPPLIES FIRE BLDG&GROUNDS MNTC 65,00 LAWNMOWER REPAIR 420605 101340951341 5215.6265 REPAIRS-EQUIPMENT ARENA 1 EQUIPMENT MAINTENANC .70- DISCOUNT 420250 101340951491 5265.6333 GENERAL-CASH DISCOUNTS ARENA 2 BLDG MAINTENANCE-HAY 7.00 HAYES NUTS AND BOLTS 420250 101340951491 5265.6211 SMALL TOOLS&EQUIPMENT ARENA 2 BLDG MAINTENANCE-HAY 1.31- DISCOUNT 420246 101360951031 1720.6333 GENERAL-CASH DISCOUNTS PARK GROUNDS MAINTENANCE 13.16 IRRIGATION PARTS 420246 101360951031 1720.6215 EQUIPMENT-PARTS PARK GROUNDS MAINTENANCE 3.49- DISCOUNT 420249 101360951241 1745.6333 GENERAL-CASH DISCOUNTS PARK CRT/GAME AREA MAINTENAN 34.95 PB COURT MARKING TAPE 420249 101360951241 1745.6229 GENERAL SUPPLIES PARK CRT/GAME AREA MAINTENAN .70- DISCOUNT 420600 101360951461 1730.6333 GENERAL-CASH DISCOUNTS PARK BUILDING MAINTENANCE 7.00 PK KEYS,NUTS&BOLTS 420600 101360951461 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE .79- DISCOUNT 420606 101360951971 1715.6333 GENERAL-CASH DISCOUNTS PARK ATHLETIC FIELD MAINTENAN( 7.99 IRRIGATION CLAMP 420606 101360951971 1715.6215 EQUIPMENT-PARTS PARK ATHLETIC FIELD MAINTENAN( .99- DISCOUNT 420417 101380952081 1920.6333 GENERAL-CASH DISCOUNTS SENIOR CENTER 9.99 PRIMER 420417 101380952081 1920.6229 GENERAL SUPPLIES SENIOR CENTER R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 2 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 • Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26665 6/24/2022 100101 ACE HARDWARE Continued... 776.88 26666 6/24/2022 100389 ALPHAGRAPHICS 134.94 POOL SIGN. 420252 119848 1930.6239 PRINTING REDWOOD POOL 59.28 BUSINESS CARDS-TAYLOR STOCKERT 420321 119955 1520.6239 PRINTING NATURAL RESOURCES 59.64 BUSINESS CARDS-CHRIS PEQUIN 420321 119955 1400.6239 PRINTING INSPECTIONS MANAGEMENT 253.86 26667 6/24/2022 100709 BATTERIES PLUS BULBS 5.77 LIGHT BULB 420399 P52482142 1340.6229 GENERAL SUPPLIES FIRE BLDG&GROUNDS MNTC 5.77 26668 6/24/2022 121014 BUCKEYE CLEANING CENTER 50.00 CLEANING SUPPLIES 420401 90421551 1930.6229 GENERAL SUPPLIES REDWOOD POOL 150.00 CLEANING SUPPLIES 420401 90421551 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 321.82 CLEANING SUPPLIES 420401 90421551 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER 521.82 26669 6/24/2022 145153 CAL-TEX ELECTRIC INC 1.00 PRTL RFND FOR 14050 PILOT KNOB 420277 20220614 1001.4072 STATE SURTAX COLLECTED GENERAL FUND REVENUE 29.52 PRTL RFND FOR 14050 PILOT KNOB 420277 20220614 1001.4924 ELECTRICAL PERMIT GENERAL FUND REVENUE 30.52 26670 6/24/2022 156829 CARRS TREE SERVICE,INC 58,662.50 2022 ASH TREE REMOVALS PMT#1 419943 126499 1520.6249 2022108G OTHER CONTRACTUAL SERVICES NATURAL RESOURCES 58,662,50 26671 6/24/2022 128535 CARTEGRAPH SYSTEMS INC 625.00 TEST SITE FOR CARTEGRAPH 419983 INV1351 5365.6280 DUES&SUBSCRIPTIONS SEWER MGMT/REPORTS/DATA ENT 625.00 TEST SITE FOR CARTEGRAPH 419983 INV1351 5305.6280 DUES&SUBSCRIPTIONS WATER MGMT/REPORT/DATA ENTR' 625.00 TEST SITE FOR CARTEGRAPH 419983 INV1351 5505.6280 DUES&SUBSCRIPTIONS STORM DRAIN MNTC/RPR/SUMPS 1,875.00 26672 6/24/2022 101562 CDW GOVERNMENT INC 1,137,12 POCKETJET PRINTERS(4) 419938 X687370 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 1,333.62 LCD 21.5"MONITORS(6) 419992 Z070693 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 2,470.74 26673 6/24/2022 153848 CLESENS 2,51- GOLF SALES TAX ADJUST 420557 369707 2243.6215 EQUIPMENT-PARTS GOLF IRRIGATION MAINTENANCE R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 3 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26673 6/24/2022 153848 CLESENS Continued... 2.51 GOLF SALES TAX ADJUST 420557 369707 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 1,077.30 IRRIGATION PARTS 420557 369707 2243.6215 EQUIPMENT-PARTS GOLF IRRIGATION MAINTENANCE 1,077.30 26674 6/24/2022 131976 CLICGEAR USA 72,00 GOLF FREIGHT 420555 142792000 2260.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES 780.00 PUSH CARTS FOR RESALE 420555 142792000 2260.6418 GOLF-PRO SHOP OTHER GOLF PRO SHOP MERCH SALES 852.00 26675 6/24/2022 151983 CLOUD COVER MUSIC 193.86 MUSIC YEAR SUBSCRIPTION 420404 297838 5025.6280 DUES&SUBSCRIPTIONS LIQUOR#1 OPERATIONS 193.86 26676 6/24/2022 100100 CNH ARCHITECTS 39,576.71 CONSTRUCTION DOCUMENTS 419972 2347 4422.6235 2021170G CONSULTANT SERVICES '21 FACILITIES CIP 39,576.71 26677 6/24/2022 141474 COLE PAPERS INC. 701.02 TP,PAPER TOWELS,COMPOST FORKS 420337 10155232 1540.6229 GENERAL SUPPLIES CMF BUILDINGS&GROUNDS MNTC 702.00 TP,PAPER TOWELS,COMPOST FORKS 420337 10155232 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 1,403.02 26678 6/24/2022 100102 COLLEGE CITY BEVERAGE 675.08 BEER ENTERED 6-3 419970 801924 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 1,130.00 LIQUOR 420549 804013 2270.6429 GOLF-LIQUOR GOLF FOOD&BEVERAGE 971.10 BEER ENTERED 6-10 420548 804014 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 2,776.18 26679 6/24/2022 151767 CONFLUENCE 9,710.65 PARK PLANNING-PARK BOND 420340 23712 1700.6235 CONSULTANT SERVICES PARK&RECREATION MANAGEMEN 9,710.65 26680 6/24/2022 110406 CORNERSTONE COPY BURNSVILLE 76.00 OPEN SWIM CARDS 420273 192350 1930.6239 PRINTING REDWOOD POOL 108.83 OPEN SWIM CARDS 420273 192350 1940.6239 PRINTING AQUATIC SWIM CENTER 184.83 26681 6/24/2022 143551 CURBSIDE LANDSCAPE&IRRIGATI 563,32 CEMETERY IRRIGATION START UP 419982 250879 5605.6249 OTHER CONTRACTUAL SERVICES CEMETERY 563.32 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page• 4 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26681 6/24/2022 143551 CURBSIDE LANDSCAPE&IRRIGATI Continued.,. 26682 6/24/2022 101324 D.C.BRAUN CO 7,400.00 FARQUAR FLOOD PUMP REPAIR 419978 1418 5506.6265 REPAIRS-EQUIPMENT STORM LIFT STN MNTC/RPR 7,400.00 26683 6/24/2022 122849 DAKOTA COMMUNICATIONS CENTER 74,666.00 POL DCC FEE-JULY 419971 AV202207 1200.6249 OTHER CONTRACTUAL SERVICES POLICE MANAGEMENT 74,666.00 26684 6/24/2022 100128 DAKOTA ELECTRIC ASSOCIATION 5.00 CD SIREN-PILOT KNOB#394930-2 420382 200010000089JUN 1290.6255 UTILITIES-ELECTRIC CIVIL DEFENSE MANAGEMENT 22 5.10 CD SIREN-CMF#2010767 420382 200010000089JUN 1290.6255 UTILITIES-ELECTRIC CIVIL DEFENSE MANAGEMENT 22 5.10 CD SIREN-HUNTINGTON#2010775 420382 200010000089JUN 1290.6255 UTILITIES-ELECTRIC CIVIL DEFENSE MANAGEMENT 22 5.10 CD SIREN-DELANEY#2010783 420382 200010000089JUN 1290.6255 UTILITIES-ELECTRIC CIVIL DEFENSE MANAGEMENT 22 5.10 CD SIREN-DUCHESS#2010791 420382 200010000089JUN 1290.6255 UTILITIES-ELECTRIC CIVIL DEFENSE MANAGEMENT 22 5.10 CD SIREN-GALAXIE&42#2010809 420382 200010000089JUN 1290.6255 UTILITIES-ELECTRIC CIVIL DEFENSE MANAGEMENT 22 5.10 CD SIREN-CED KNOLLS#2010817 420382 200010000089JUN 1290.6255 UTILITIES-ELECTRIC CIVIL DEFENSE MANAGEMENT 22 5.10 CD SIREN-WILDWOOD#2010825 420382 200010000089JUN 1290.6255 UTILITIES-ELECTRIC CIVIL DEFENSE MANAGEMENT 22 5.10 CD SIREN-CHAPARRAL#2010833 420382 200010000089JUN 1290.6255 UTILITIES-ELECTRIC CIVIL DEFENSE MANAGEMENT 22 16.28 HAGEMEISTER TENNIS LTS#1804087 420382 200010000089JUN 1745.6255 UTILITIES-ELECTRIC PARK CRT/GAME AREA MAINTENAN 22 16.28 LEGION FLD PRESS BX#310081-5 420382 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 22 17.04 FOUNDER PK LT#366449-7 420382 200010000089JUN 1740,6255 UTILITIES-ELECTRIC PARK SIDEWALK/PATH MAINTENAN, 22 19,99 ALIMAGNET PK RESTRM#144117-9 420382 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 22 24,85 SALT BLDG#310219-1 420382 200010000089JUN 1540.6255 UTILITIES-ELECTRIC CMF BUILDINGS&GROUNDS MNTC 22 28,95 HUNTINGTON PK SHLTR#2014926 420382 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 22 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 5 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26684 6/24/2022 100128 DAKOTA ELECTRIC ASSOCIATION Continued... 29.05 PW RADIO EQUIP#215383-1 420382 200010000089JUN 1540.6255 UTILITIES-ELECTRIC CMF BUILDINGS&GROUNDS MNTC 22 29.33 AV EAST PK WMHSE#2148484 420382 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 22 30.99 KELLEY PD PK/SPKLR#405066-2 420382 200010000089JUN 1720,6255 UTILITIES-ELECTRIC PARK GROUNDS MAINTENANCE 22 31.24 GALAXIE PK WMHSE#481583-3 420382 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 22 35.85 SCOTT TENNIS LTS#1804079 420382 200010000089JUN 1745,6255 UTILITIES-ELECTRIC PARK CRT/GAME AREA MAINTENAN 22 43.39 EASTVIEW PRESS BOX#2079408 420382 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 22 50.30 HAGEMEISTER PK SHLTR#151256-5 420382 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 22 53,12 PK-BELMT PD AER/FOUNT#325093-3 420382 200010000089JUN 1720.6255 UTILITIES-ELECTRIC PARK GROUNDS MAINTENANCE 22 63.07 PARK HS#4 FIELDS#224529-8 420382 200010000089JUN 1780.6255 UTILITIES-ELECTRIC PARK HIGH SCHOOL#4 FIELDS 22 73.13 VALLEY MID PK SHLTR#1247824 420382 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 22 77.29 FARQ PK RESTROOMS#1617653 420382 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 22 80.47 DELANEY PK SHLTR#151247-4 420382 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 22 135.00 REDWOOD/POOL#108328-6 420382 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 22 192,28 AVFAC EXPANSION#443065-8 420382 200010000089JUN 1940.6255 UTILITIES-ELECTRIC AQUATIC SWIM CENTER 22 215.30 FIRE STATION#3#146046-8 420382 200010000089JUN 1340.6255 UTILITIES-ELECTRIC FIRE BLDG&GROUNDS MNTC 22 220.68 CMF STORAGE#2009652 420382 200010000089JUN 1540.6255 UTILITIES-ELECTRIC CMF BUILDINGS&GROUNDS MNTC 22 224,64 FIRE STATION#2#145450-3 420382 200010000089JUN 1340.6255 UTILITIES-ELECTRIC FIRE BLDG&GROUNDS MNTC 22 230.88 AQUATIC CENTER#273061-2 420382 200010000089JUN 1940.6255 UTILITIES-ELECTRIC AQUATIC SWIM CENTER 22 368.41 TEEN CENTER#268335-7 420382 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 22 614.30 COBBLESTONE PAVILLION 420382 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 6 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26684 6/24/2022 100128 DAKOTA ELECTRIC ASSOCIATION Continued... 22 871.01 FIRE STATION#1#111343-0 420382 200010000089JUN 1340.6255 UTILITIES-ELECTRIC FIRE BLDG&GROUNDS MNTC 22 1,170.64 CENTRAL MAINT FAC#511870-8 420382 200010000089JUN 1540.6255 UTILITIES-ELECTRIC CMF BUILDINGS&GROUNDS MNTC 22 1,199.06 HAYES COMM&SR CTR#451229-9 420382 200010000089JUN 1920.6255 UTILITIES-ELECTRIC SENIOR CENTER 22 1,417.74 PARK PATHWAY LTS#2053296 420382 200010000089JUN 1740.6255 UTILITIES-ELECTRIC PARK SIDEWALK/PATH MAINTENAN1 22 1,922.94 AV COMM CTR#1883305 420382 200010000089JUN 1900.6255 UTILITIES-ELECTRIC AV COMMUNITY CENTER 22 1,999.97 QUARRY PT ATHLCPLX#456933-1 420382 200010000089JUN 1715.6255 UTILITIES-ELECTRIC PARK ATHLETIC FIELD MAINTENANt 22 3,471.66 EASTVIEW-HIGHLAND#1889047 420382 200010000089JUN 1715.6255 UTILITIES-ELECTRIC PARK ATHLETIC FIELD MAINTENANt 22 4,414.86 MUNICIPAL CENTER#288247-0 420382 200010000089JUN 1060.6255 UTILITIES-ELECTRIC MUNICIPAL BLDG&GROUNDS MN1 22 1,415.83 OLD CITY HALL#517541-9 420382 200010000089JUN 2092.6255 UTILITIES-ELECTRIC EDUCATION BUILDING FUND 22 66.49 CENTRAL VILLAGE P-LOT 420382 200010000089JUN 2097.6255 UTILITIES-ELECTRIC CENTRAL VILLAGE PARKING LOT 22 714.05 LIQUOR STORE 2#138678-8 420382 200010000089JUN 5065.6255 UTILITIES-ELECTRIC LIQUOR#2 OPERATIONS 22 1,403.82 LIQUOR STORE 1#145003-0 420382 200010000089JUN 5025.6255 UTILITIES-ELECTRIC LIQUOR#1 OPERATIONS 22 1,690.16 LIQUOR STORE 3#444140-8 420382 200010000089JUN 5095.6255 UTILITIES-ELECTRIC LIQUOR#3 OPERATIONS 22 495.37 VLLYWD GOLF SPRINK-134893-7 420382 200010000089JUN 5150.6255 UTILITIES-ELECTRIC GOLF COURSE MAINTENANCE 22 1,059.54 ICE ARENA#1#136723-4 420382 200010000089JUN 5210.6255 UTILITIES-ELECTRIC ARENA 1 BUILDING MAINTENANCE 22 6,061.98 HAYES PK ICE ARENA#222230-5 420382 200010000089JUN 5265.6255 UTILITIES-ELECTRIC ARENA 2 BLDG MAINTENANCE-HAY 22 16.28 PUMPHOUSE 15#2121093 420382 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 22 19.14 PALOMINO RESERVOIR#103546-8 420382 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 22 19,35 HERALD WY PRESS STN#103686-2 420382 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 22 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 7 Council Check Register by Invoice&Summary 6/9/2022 - 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26684 6/24/2022 100128 DAKOTA ELECTRIC ASSOCIATION Continued... 28.82 PUMPHOUSE#1 #106890-7 420382 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 22 28,95 PUMPHOUSE#5#135486-9 420382 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 22 48.26 LS 7 HERITAGE HILLS#144109-6 420382 200010000089JUN 5380.6255 UTILITIES-ELECTRIC SEWER LIFT STN REPAIR&MNTC 22 53,89 LS 11-HIGHLAND PT CT#2021699 420382 200010000089JUN 5380.6255 UTILITIES-ELECTRIC SEWER LIFT STN REPAIR&MNTC 22 59.89 LS 10 NORDIC WOODS#1830835 420382 200010000089JUN 5380.6255 UTILITIES-ELECTRIC SEWER LIFT STN REPAIR&MNTC 22 64.78 PUMPHOUSE#2#108018-3 420382 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 22 89.95 PUMPHOUSE 08#1468404 420382 200010000089JUN 5320,6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 22 118.61 PUMPHOUSE#3#106099-5 420382 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 22 126.80 PUMPHOUSE 14#2008852 420382 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELUBOOSTER STN MNT/F 22 131.52 LIFT STN 4 PH LKSHR#1030667 420382 200010000089JUN 5380.6255 UTILITIES-ELECTRIC SEWER LIFT STN REPAIR&MNTC 22 136,10 PUMPHOUSE 13#2023265 420382 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 22 136.52 WTRTWR RESERV-LONGRDG#144881- 420382 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 22 139.07 PUMPHOUSE#4#121151-5 420382 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 22 155.06 LS 9 4771 DOMINICA WY#525977- 420382 200010000089JUN 5380.6255 UTILITIES-ELECTRIC SEWER LIFT STN REPAIR&MNTC 22 159.54 PUMPHOUSE 19#415728-5 420382 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 22 207,48 LIFT#5#580685-6 420382 200010000089JUN 5380.6255 UTILITIES-ELECTRIC SEWER LIFT STN REPAIR&MNTC 22 298.89 PUMPHOUSE 17#307438-2 420382 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 22 348.96 LFT STN3 133 CHAPARRAL 546943 420382 200010000089JUN 5380.6255 UTILITIES-ELECTRIC SEWER LIFT STN REPAIR&MNTC 22 357,36 AV BOOSTER-NORDIC#138075-7 420382 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 22 701.09 PUMPHOUSE#10#155867-5 420382 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 8 Council Check Register by Invoice&Summary 6/9/2022 — 6/24/2022 Check# Date Amount Supplier!Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26684 6/24/2022 100128 DAKOTA ELECTRIC ASSOCIATION Continued... 22 1,565.15 LIFT STN 1 ELLICE#131715-5 420382 200010000089JUN 5380.6255 UTILITIES-ELECTRIC SEWER LIFT STN REPAIR&MNTC 22 1,650.94 PUMPHOUSE#7#126394-6 420382 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 22 1,872.43 PUMPHOUSE#11#174395-4 420382 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 22 2,801.01 PUMPHOUSE 20#484299 420382 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 22 3,417.04 PUMPHOUSE 09#1526292 420382 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 22 3,464.26 PUMPHOUSE 12#2023273 420382 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 22 4,206.38 PUMPHOUSE 18#1078310 420382 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 22 11,095.76 WTR TREATMENT PLANT#511870-8 420382 200010000089JUN 5325.6255 UTILITIES-ELECTRIC WATER TREATMENT FCLTY MNTC/R 22 19,23 LS STM SWR HGHWD#1586924 420382 200010000089JUN 5505.6255 UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 22 32.91 LS-WHEATON PONDS#443438-7 420382 200010000089JUN 5505.6255 UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 22 79.20 LS STM SWR-BELMONT PK#2011021 420382 200010000089JUN 5505.6255 UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 22 181.92 LS STM SWR BRIAR OAKS#1827781 420382 200010000089JUN 5505.6255 UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 22 191.48 LS STM SWR PENNOCK SHR#135489 420382.200010000089JUN 5505.6255 UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 22 252.21 LS STM SWR-HANNOVER#19860009 420382 200010000089JUN 5505.6255 UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 22 1,077.36 LS STN COBB LK#306511-7 420382 200010000089JUN 5505.6255 UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 22 1,541.02 LS STM SWR ALIMAGNET#144134-4 420382 200010000089JUN 5505.6255 UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 22 1,977.50 LS 2 7698 128TH ST W#490873-7 420382 200010000089JUN 5505.6255 UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 22 3,720.99 LS STM SWR FARQUAR#137184-8 420382 200010000089JUN 5505.6255 UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 22 48.73 CEMETERY LTS#339637-1 420382 200010000089JUN 5605.6255 UTILITIES-ELECTRIC CEMETERY 22 R55CKR2 LOGIS101 _ CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 9 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26684 6/24/2022 100128 DAKOTA ELECTRIC ASSOCIATION Continued... 51.20 CEMETERY LTS FLAGPOLE#318998-2 420382 200010000089JUN 5605.6255 UTILITIES-ELECTRIC CEMETERY 22 17.44 964 GARDENVIEW DR SLSIGN 420382 200010000089JUN 5805.6255 UTILITIES-ELECTRIC STREET LIGHT UTILITY FUND 22 29.05 UTIL RADIO EQUIP#215383-1 420382 200010000089JUN 5805.6255 UTILITIES-ELECTRIC STREET LIGHT UTILITY FUND 22 30.46 GREENWAY TUNNEL#563183-3 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 35.47 TUNNEL STREET LT#279581-3 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 44.42 SIGNAL-GARRETT&15OTH#1802081 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 45,31 SIGNAL 153RD&CUB#2013084 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 46.46 SIGNAL-147TH/PENNOCK#103448-7 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 46.73 SIGNAL-GALAXIE&140TH#2053858 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 46.73 SIGNAL-140TH/FLAGSTAFF#2750370 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 49.29 SIGNAL-149TH/PENNOCK#103448-7 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 49.79 SIGNAL-GALAXIE&147TH#1022698 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 50,43 SIGNAL-140TH/PENNOCK#303778-5 420382 200010000089JUN 5805,6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 50.68 SIGNAL 42&PENNOCK#1033836 420382 200010000089JUN 5805,6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 51.33 SIGNAL-GALAXIE&153RD#3128204 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 54.91 SIGNAL-CEDAR& 145TH#2047702 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 55,29 SIGNAL-140TH/JOHNNY CK#2750412 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 58.49 SIGNAL CEDAR&147TH#1033901 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 60.02 SIGNAL GALAXIE&15OTH#1821115 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 63.35 GASLIGHT STREET LT#267358-0 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 10 Council Check Register by Invoice&Summary 6/9/2022 - 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26684 6/24/2022 100128 DAKOTA ELECTRIC ASSOCIATION Continued... 22 68.97 SIGNAL 42&GARDENVW#124646-1 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 73,72 SIGNAL CEDAR&140TH#1577386 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 89.06 SIGNAL-GALAXIE&38#2146678 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 106.07 CO RD 42/CEDAR LTS#501516-9 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 116.57 CEDAR/147TH LTS#501520-1 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 152.76 147TH ST W LTS#498760-8 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 162.10 CEDAR/140TH LTS#501536-7 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 166.96 CEDAR/145TH LTS#501526-8 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 176.67 CEDAR&153RD LT#487980-5 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 194.84 CEDAR&157RD LT#487985-4 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 34,549.46 UTILITY STREET LTS#1109149 420382 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 17.44 12119 GANTRY LN POND JUN 420361 200010036848JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 36.36 HAWK SIGNAL PED CROSSING JUN 420360 200010066613JUN 5805.6255 UTILITIES-ELECTRIC STREET LIGHT UTILITY FUND 22 63.34 PILOT KNOB/155TH ST SPKLR JUN 420359 200010066957JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 78.00 PILOT KNOB/155TH ST SIGNAL JUN 420358 200010066959JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 22 111,974.03 26685 6/24/2022 101365 ECM PUBLISHERS INC 415.00 CHAMBER DIRECTORY AD 420341 879936 5005.6239 PRINTING LIQUOR GENERAL OPERATIONS 415.00 RENTAL FACILITY ADVERTISEMENT 420538 879937 1700.6239 PRINTING PARK&RECREATION MANAGEMEN 382.50 AD FOR BID-PROJECT 2021-118 420040 895754 4502.6239 2021118G PRINTING IMPROVEMENTS-ASSESSED 42.50 PH-WATRUD 1ST ADDITION 420039 895755 1015.6239 PRINTING CITY CLERK/ELECTIONS 1,255.00 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 11 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26686 6/24/2022 144557 EXECUTIVE OUTDOOR SERVICES LLC Continued... 854.05 EDUBLDG-LAWN CARE MAY 419945 1794 2092.6249 OTHER CONTRACTUAL SERVICES EDUCATION BUILDING FUND 291.84 MOWING MAY 419948 1796 5065.6249 OTHER CONTRACTUAL SERVICES LIQUOR#2 OPERATIONS 429.16 MOWING MAY 419948 1796 5095.6249 OTHER CONTRACTUAL SERVICES LIQUOR#3 OPERATIONS 1,575.05 26687 6/24/2022 100157 FACTORY MOTOR PARTS CO 9.99 OIL FILTERS FORD TRUCKS 420304 75442833 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 9.99 26688 6/24/2022 134308 FAIRCHILD EQUIPMENT 1,968.93 LIFT CYLINDER SENSOR#333 419988 A58978 1630.6265 REPAIRS-EQUIPMENT STREET EQUIPMENT MAINTENANCI 1,968.93 26689 6/24/2022 142350 FIRE CATT,LLC 4,478.60 ANNUAL FIRE HOSE TESTING 420545 10869 1330.6265 REPAIRS-EQUIPMENT FIRE OPERATIONS 4,478.60 26690 6/24/2022 100217 GRAINGER,INC. 481.80 SINK FAUCET REPLACMENTS 420559 9345138482 1730.6215 EQUIPMENT-PARTS PARK BUILDING MAINTENANCE 481.80 26691 6/24/2022 150543 GROUP HEALTH INC-WORKSITE 547.20 EAP MAY 2022 420331 W848827 9000.2115 ACCRUED MEDICAL INSURANCE PAYROLL CLEARING BAL SHEET 547.20 26692 6/24/2022 147826 HOFFMAN&MCNAMARA NURSERY AN 4,975.00 LANDSCAPING-LOSINSKI TRAIL 419980 20557 2027.6810 2021105R CONSTRUCTION IN PROGRESS ROAD ESCROW 4,975.00 26693 6/24/2022 137297 HUMERATECH 2,160.00 PROGRAM UPGRADES ALARMS&GRAF 419936 220371 4002.6715 CAPITAL OUTLAY-BUILDINGS MUNICIPAL BUILDINGS 2,160.00 26694 6/24/2022 153538 IDENTISYS 264.45 NEW AND REPLACEMENT POLICE ID 420291 574107 1200.6239 PRINTING POLICE MANAGEMENT 264.45 26695 6/24/2022 136639 IMPACT PROVEN SOLUTIONS 52.91 UB INSERT WATERSMART 419942 200171 5365,6238 POSTAGE/UPS/FEDEX SEWER MGMT/REPORTS/DATA ENT 52,91 UB INSERT WATERSMART 419942 200171 5305.6238 POSTAGE/UPS/FEDEX WATER MGMT/REPORT/DATA ENTR' R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 12 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26695 6/24/2022 136639 IMPACT PROVEN SOLUTIONS Continued... 657,82 UB PRINT/MAIL BILLS MAY 419942 200171 5365.6249 OTHER CONTRACTUAL SERVICES SEWER MGMT/REPORTS/DATA ENT 657.82 UB PRINT/MAIL BILLS MAY 419942 200171 5305,6249 OTHER CONTRACTUAL SERVICES WATER MGMT/REPORT/DATA ENTR' 1,252.89 UB POSTAGE MAY 419942 200171 5365.6238 POSTAGE/UPS/FEDEX SEWER MGMT/REPORTS/DATA ENT 1,252.90 UB POSTAGE MAY 419942 200171 5305.6238 POSTAGE/UPS/FEDEX WATER MGMT/REPORT/DATA ENTR' 3,927.25 26696 6/24/2022 103314 INNOVATIVE OFFICE SOLUTIONS 6.59 MARKERS FOR FIRE DEPT 419996 IN3821217 1300.6210 OFFICE SUPPLIES FIRE MANAGEMENT 24.00 LABELS FOR SUPPLY ROOM 419996 IN3821217 1035.6210 OFFICE SUPPLIES FINANCE 1,552.58 GLOVES,CLEAN SUPPLIES-BLDG MAI 419996 IN3821217 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 74.52 REFILL MIST SPRAY-BLDG MAINT 420314 IN3824765 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 28.14 POST IT NOTES-SUPPLY ROOM 420315 IN3825337 1035.6210 OFFICE SUPPLIES FINANCE 33.09 DISINFECTANT WIPES-BLDG MAINT 420315 IN3825337 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 48.54 TABS MARKERS TAPE 420306 IN3827236 1500.6210 OFFICE SUPPLIES PW MANAGEMENT 92.06 MSG BOOK MONITOR STAND TRAYS 420306 IN3827236 1520.6210 OFFICE SUPPLIES NATURAL RESOURCES 1,859.52 26697 6/24/2022 120553 INTEGRATED LOSS CONTROL,INC. 126.00 SAFETY CONSULTANT 2022 JULY 420397 14848 1020.6235 CONSULTANT SERVICES HUMAN RESOURCES 126.00 26698 6/24/2022 120821 INTEREUM 4,918,80 ADJUSTABLE STANDUP DESKS(3) 420332 188651 1035.6725 CAPITAL OUTLAY-OFFICE EQUIP FINANCE 528.82 ADJUSTABLE DESKS(3)INSTALL 420320 188729 1035.6725 CAPITAL OUTLAY-OFFICE EQUIP FINANCE 5,447.62 26699 6/24/2022 131791 IRRIGATION BY DESIGN INC 349.25 EDUBLDG-IRRIGATION 420312 29613636 2092.6249 OTHER CONTRACTUAL SERVICES EDUCATION BUILDING FUND 848.46 COBBLE WEST IRRIGATION 420560 29614029 1720,6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 1,827.85 COBBLE EAST IRRIGATION 420561 29614041 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 3,025.56 26700 6/24/2022 118099 JEFFERSON FIRE&SAFETY INC 595.00 WATER/ICE RESCUE SUIT 420330 IN141025 1330.6211 SMALL TOOLS&EQUIPMENT FIRE OPERATIONS 595.00 26701 6/24/2022 154223 LIGHTNING DISPOSAL,INC. 443.08 STREETS YARD DUMPSTER 420342 312625 1600.6240 CLEANING SERVICE/GARBAGE REMOVSTREET MANAGEMENT 443.08 PARKS YARD DUMPSTER 420342 312625 1720.6240 CLEANING SERVICE/GARBAGE REMOVPARK GROUNDS MAINTENANCE 886.16 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 13 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26701 6/24/2022 154223 LIGHTNING DISPOSAL,INC. Continued... 26702 6/24/2022 100289 LOGIS 624.00 LOGIS AVOLVE SERVER HOST JUNE 419963 52167 1400.6399 OTHER CHARGES INSPECTIONS MANAGEMENT 3,669.00 LOGIS PIMS/EPERMITS 419963 52167 1400.6399 OTHER CHARGES INSPECTIONS MANAGEMENT 22,316.00 LOGIS SERV/INTERNET JUNE 419963 52167 1040.6399 OTHER CHARGES DATA PROCESSING 875.00 LOGIS SERV/INTERNET JUNE 419963 52167 5005.6399 OTHER CHARGES LIQUOR GENERAL OPERATIONS 389.00 LOGIS SERV/INTERNET JUNE 419963 52167 5205.6399 OTHER CHARGES ARENA 1 MANAGEMENT 7,426.00 LOGIS SERV/INTERNET JUNE 419963 52167 5365.6399 OTHER CHARGES SEWER MGMT/REPORTS/DATA ENT 7,426.00 LOGIS SERV/INTERNET JUNE 419963 52167 5305.6399 OTHER CHARGES WATER MGMT/REPORT/DATA ENTR' 90.00 ENTRUST TOKENS(6) 420000 52270 1030.6229 GENERAL SUPPLIES INFORMATION TECHNOLOGY 146.56 STATE WAN/INTERNET APR 420000 52270 1040.6399 OTHER CHARGES DATA PROCESSING 2,875.00 CISCO UMBRELLA LICENSES 420000 52270 1030.6249 OTHER CONTRACTUAL SERVICES INFORMATION TECHNOLOGY 4,025.00 CISCO AMP LICENSES 420000 52270 1030.6249 OTHER CONTRACTUAL SERVICES INFORMATION TECHNOLOGY 39.42 STATE WAN/INTERNET APR 420000 52270 5005.6399 OTHER CHARGES LIQUOR GENERAL OPERATIONS 16.16 STATE WAN/INTERNET APR 420000 52270 5205,6399 OTHER CHARGES ARENA 1 MANAGEMENT 101.08 STATE WAN/INTERNET APR 420000 52270 5305.6399 OTHER CHARGES WATER MGMT/REPORT/DATA ENTR' 101.08 STATE WAN/INTERNETAPR 420000 52270 5365.6399 OTHER CHARGES SEWER MGMT/REPORTS/DATA ENT 50,119.30 26703 6/24/2022 100299 MASTER ELECTRIC CO 670.01 REPLACE LIGHT FIXTURE IN WTP 419973 SD40380 5325.6266 REPAIRS-BUILDING WATER TREATMENT FCLTY MNTC/R 362,81 LIFT#1 AC REPAIR 420278 SD40386 5380.6265 REPAIRS-EQUIPMENT SEWER LIFT STN REPAIR&MNTC 1,032.82 26704 6/24/2022 156194 METRO ALARM&LOCK .56- LIQ2 SALES TAX ADJUST 419930 47179 5065.6249 OTHER CONTRACTUAL SERVICES LIQUOR#2 OPERATIONS .56 LIQ2 SALES TAX ADJUST 419930 47179 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET 241.03 LIQ2 ALARM-JULY-SEPT 419930 47179 5065.6249 OTHER CONTRACTUAL SERVICES LIQUOR#2 OPERATIONS 241 03 26705 6/24/2022 100311 METRO COUNCIL ENVIRONMENTAL SV 282,277.57 WASTERWATER SVC-JULY 420540 1141121 5380.6317 METRO WASTE CONTROL PAYMENT SEWER LIFT STN REPAIR&MNTC 3,081.40- RETAINED%MAY 419931 20220531 5301.4999 MISC UTILITY REVENUE WATER&SEWER FUND REVENUE 308,140.00 SAC COLLECTION MAY 419931 20220531 5301.4922 SAC COLLECTIONS WATER&SEWER FUND REVENUE 587,336.17 26706 6/24/2022 103463 MIDWESTAQUACARE 7,700.00 FARQUAR LAKE WEED MANAGEMENT 419986 20220511 5505.6249 OTHER CONTRACTUAL SERVICES STORM DRAIN MNTC/RPR/SUMPS 3,825.00 LONG LAKE WEED MANAGEMENT 419987 20220511A 5505.6249 OTHER CONTRACTUAL SERVICES STORM DRAIN MNTC/RPR/SUMPS 11,525.00 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 14 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26706 6/24/2022 103463 MIDWEST AQUACARE Continued... 26707 6/24/2022 100348 MTI DISTRIBUTING CO 150.86 LARGE MOWER PARTS 420037 134762500 1765,6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 57.92 215 MOWER PARTS 420031 134804300 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 316.82 IRRIGATION PARTS JCRPW 420351 134833200 1780.6215 EQUIPMENT-PARTS PARK HIGH SCHOOL#4 FIELDS 316.82 PARKS IRRIGATION PARTS 420351 134833200 1715.6215 EQUIPMENT-PARTS PARK ATHLETIC FIELD MAINTENAN( 842.42 26708 6/24/2022 146279 NORDIC MECHANICAL SERVICES,I 535.00 AC REPAIR 420353 64919 1940.6265 REPAIRS-EQUIPMENT AQUATIC SWIM CENTER 535.00 26709 6/24/2022 155871 NORTH AMERICAN SAFETY INC 127.75 SAFETY GEAR,RAIN JACKETS 420271 INV65818 5375.6229 GENERAL SUPPLIES SEWER MAINTENANCE AND REPAIF 127.75 SAFETY GEAR,RAIN JACKETS 420271 INV65818 5330.6229 GENERAL SUPPLIES WTR MAIN/HYDRANT/CURB STOP N 255.50 26710 6/24/2022 154497 PETERSON,KRAIG 43.87 MAY MILEAGE-PETERSON 419929 20220531 5005.6277 MILEAGE/AUTO ALLOWANCE LIQUOR GENERAL OPERATIONS 43.87 26711 6/24/2022 100385 PLUNKETT'S PEST CONTROL INC 81.12 PEST CONTROL SERVICE 420243 7570230 1930.6249 OTHER CONTRACTUAL SERVICES REDWOOD POOL 81.12 26712 6/24/2022 150718 PRO-TEC DESIGN,INC 3,358.06 MILESTONE ANALYTICS SOFTWARE 419932 105462 1030.6249 OTHER CONTRACTUAL SERVICES INFORMATION TECHNOLOGY 2,635.51 MC CARD READER PANEL REPLACE 419968 105558 4002.6715 CAPITAL OUTLAY-BUILDINGS MUNICIPAL BUILDINGS 5,993.57 26713 6/24/2022 101364 RECREATION SUPPLY COMPANY 414,61 AVFAC GUARD CHAIR STEPS 419969 464311 1940.6265 REPAIRS-EQUIPMENT AQUATIC SWIM CENTER 414.61 26714 6/24/2022 101130 ROGGENBUCK TREE CARE,LLC 1,400.00 STORM DAMAGED TREE RMV HEGEMEI 420563 20220603 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 700.00 STORM DAMAGED TREE RMV MOELLER 420565 20220603A 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 850.00 STORM DAMAGED TREE RMV SUNSET 420562 20220606 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 600.00 STORM DAMAGED TREE RMV FAITH 420564 20220606A 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 3,550.00 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 15 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26714 6/24/2022 101130 ROGGENBUCK TREE CARE,LLC Continued... 26715 6/24/2022 157040 SAFE-FAST INC 91.98 SAFETY SUPPLIES 420318 INV262432 1720.6281 UNIFORM/CLOTHING ALLOWANCE PARK GROUNDS MAINTENANCE 91.98 26716 6/24/2022 100437 SHERWIN WILLIAMS CO 670.64 PAINTING SUPPLIES 419941 22150 5265.6229 GENERAL SUPPLIES ARENA 2 BLDG MAINTENANCE-HAY 670.64 26717 6/24/2022 102293 SKINNER,STEPHAN C 55,54 MAY MILEAGE-SKINNER 420256 20220527 1700,6277 MILEAGE/AUTO ALLOWANCE PARK&RECREATION MANAGEMEN 55.54 26718 6/24/2022 100524 SOUTHERN GLAZERS WINE AND SPIRITS OF MN 4,663.29 LIQ#1 00050756 420474 2218567 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 51.45 LIQ#1 00050756 420475 2218568 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 466.75 WINE#1 00050756 420503 2218569 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 137.00 LIQ#1 00050756 420476 2218570 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 248.04 WINE#1 00050756 420504 2218571 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 828.09 LIQ#2 00050756 420485 2218572 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 26.00 TAX#2 00050756 420486 2218574 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 84.00 WINE#2 00050756 420510 2218575 5055,6520 WINE LIQUOR#2 STOCK PURCHASES 2,128.27 LIQ#3 00050756 420491 2218592 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 1,037.00 WINE#3 00050756 420522 2218593 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 104.00 WINE#3 00050756 420523 2218595 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 225.00 LIQ#3 00050756 420492 2218596 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 1,515.99 LIQ#1 00050756 420479 2221194 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 1,374.12 WINE#1 00050756 420505 2221195 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 2,117.13 LIQ#1 00050756 420480 2221197 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 384.00 WINE#1 00050756 420506 2221198 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 388.04 WINE#1 00050756 420507 2221199 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 184.00 WINE#2 00050756 420517 2221200 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 79.20 LIQ#2 00050756 420487 2221201 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 1,968.01 LIQ#3 00050756 420494 2221217 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 3,378.91 LIQ#3 00050756 420495 2221219 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 78.00 LIQ#3 00050756 420496 2221220 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 1,140.00 WINE#1 00050756 420508 2223783 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 124.50 LIQ#1 00050756 420481 2223784 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 1,502.18 LIQ#1 00050756 420482 2223785 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 992.00 WINE#1 00050756 420509 2223786 5015.6520 WINE LIQUOR#1 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 16 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26718 6/24/2022 100524 SOUTHERN GLAZERS WINE AND SPIRITS OF MN Continued... 52.00 TAX#1 00050756 420483 2223787 5015,6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 177.60 LIQ#1 00050756 420484 2223788 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 1,713.42 WINE#2 00050756 420518 2223790 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 887.50 LIQ#2 00050756 420488 2223791 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 425.90 LIQ#2 00050756 420489 2223792 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 112.00 WINE#2 00050756 420519 2223793 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 694.51 LIQ#3 00050756 420497 2223809 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 2,282.70 WINE#3 00050756 420528 2223811 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 2,988.35 LIQ#3 00050756 420498 2223814 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 288.00 WINE#1 00050756 420500 5083986 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 26.98 WINE#2 00050756 420511 5083988 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 3,444.00 WINE#2 00050756 420512 5083990 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 32.34 WINE#2 00050756 420513 5083991 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 160.00 WINE#3 00050756 420524 5083996 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 424.00 WINE#3 00050756 420525 5083997 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 1,596.00 WINE#3 00050756 420526 5083998 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 3,456.00 WINE#3 00050756 420520 5083999 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 1,236.60 LIQ#1 00050756 420473 5084076 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 89.95 LIQ#1 00050756 420472 5084603 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 360.00 WINE#2 00050756 420514 5084604 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 89.95 LIQ#3 00050756 420493 5084626 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 128.00 WINE#3 00050756 420521 5084628 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 354.00 WINE#1 UNAUTH SHORT PAY 00050756 420499 75140 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 10.38- CMLIQ#1 00050756 420477 77012 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 3.87- CMLIQ#1 00050756 420478 77013 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 62.19 LIQ#1 USED CREDIT TWICE 00050756 420471 9336523 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 124.50 LIQ#1 USED CREDIT TWICE 00050756 420470 9369445A 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 72.00- CMLIQ#3 00050756 420490 9397996 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 56.00- CMWINE#1 00050756 420501 9399580 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 28.00- CMWINE#2 00050756 420515 9399581 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 187.50- CMWINE#1 00050756 420502 9400837 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 90.00- CMWINE#2 00050756 420516 9400838 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 172.50- CMWINE#3 00050756 420527 9400848 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 45,811.21 26719 6/24/2022 102904 STANDREWS PRODUCTS CO 271.72 PENCILS 420311 1000804 2220.6229 GENERAL SUPPLIES GOLF DRIVING RANGE 271.72 26720 6/24/2022 101226 STREAMLINE DESIGN INC R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 17 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26720 6/24/2022 101226 STREAMLINE DESIGN INC Continued... 1,145.00 STAFF UNIFORMS(140 T-SHIRTS) 420343 41629 1940.6281 UNIFORM/CLOTHING ALLOWANCE AQUATIC SWIM CENTER 935.00 STAFF UNIFORMS(130 T-SHIRTS) 420344 41630 1940.6281 UNIFORM/CLOTHING ALLOWANCE AQUATIC SWIM CENTER 256.00 STAFF UNIFORMS. 420274 41641 1930.6281 UNIFORM/CLOTHING ALLOWANCE REDWOOD POOL 2,336.00 26721 6/24/2022 100457 STREICHERS INC 1,140.14 LESS LETHAL 40 MM 420339 11571674 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO 1,140.14 26722 6/24/2022 101753 SYSCO MINNESOTA,INC 7.36- FAC SALES TAX ADJUST 420354 447063668 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 7.36 FAC SALES TAX ADJUST 420354 447063668 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 158.45 CLEANING SUPPLIES 420354 447063668 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 4,520,36 FOOD FOR RESALE. 420354 447063668 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 222.00 NAPKINS,CUPS 419995 447069396 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 227,40 COFFEE 419995 447069396 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 566.48 FOOD 419995 447069396 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 987.51 FOOD FOR RESALE 420349 447069898 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 263.00 FOOD FOR RESALE. 420242 447077590 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 205.50 CUPS 420553 447080098 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 484.47 FOOD 420553 447080098 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 27.15- ICE CREAM SANDWICH CREDIT 420279 447082250 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 7,608.02 26723 6/24/2022 100481 TRI-STATE BOBCAT INC 160.52 BEACON HARNESS#346&347 420309 P76863 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 160_52 26724 6/24/2022 118830 UHL COMPANY,INC. 32.34 BOILER SERVICE 420244 41298 1900.6266 REPAIRS-BUILDING AV COMMUNITY CENTER 32.34 26725 6/24/2022 131594 UNIVERSAL CLEANING SERVICES IN 1,196.81 CLEANING SERVICE MC 1/2 JUNE 419981 132882 1060.6240 CLEANING SERVICE/GARBAGE REMOVMUNICIPAL BLDG&GROUNDS MN1 1,196.81 26726 6/24/2022 101123 USA BLUE BOOK 700.69 HIGH SERVICE PUMP VALVE REPAIR 419965 57 5325.6215 EQUIPMENT-PARTS WATER TREATMENT FCLTY MNTC/R 700.69 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 18 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26727 6/24/2022 155941 UTILITY CONSULTANTS INC Continued... 630.00 WTP LAB TESTING MAY 419984 112678 5325.6249 OTHER CONTRACTUAL SERVICES WATER TREATMENT FCLTY MNTC/F 630.00 26728 6/24/2022 148022 VAN IWAARDEN ASSOCIATES 650.00 FIRE RELIEF 50%GASB 68/67 419962 20220506 1365,6235 CONSULTANT SERVICES FIRE RELIEF 650.00 26729 6/24/2022 100496 VAN PAPER CO 179.33 BAGS#2 00008795 420530 23120000 5065.6229 GENERAL SUPPLIES LIQUOR#2 OPERATIONS 1.79- DISCT#2 00008795 420531 23120000 5065.6333 GENERAL-CASH DISCOUNTS LIQUOR#2 OPERATIONS 177.54 26730 6/24/2022 123538 VARITECH INDUSTRIES INC 8,228.54 VARITECH ANTI ICE UNIT#340 420336 601024164 1665.6215 EQUIPMENT-PARTS STREET SNOW&ICE MATERIALS 8,228.54 26731 6/24/2022 100081 WASTE MANAGEMENT-BURNSVILLE LANDFILL 1,550.13 PARK TRASH 420350 3577902913 1720.6240 CLEANING SERVICE/GARBAGE REMOVPARK GROUNDS MAINTENANCE 1,550.13 312867 6/15/2022 119353 MADISON NATIONAL LIFE INS CO INC 215.28 STD FEES JUNE 419924 20220601 1020.6235 CONSULTANT SERVICES HUMAN RESOURCES 173.50 LTD ADJUSTMENT AFSCME EE'S 419924 20220601 9000,2113 ACCRUED LTD PAYROLL CLEARING BAL SHEET 2,276.65 LTD INSURANCE JUNE 419924 20220601 9000.2113 ACCRUED LTD PAYROLL CLEARING BAL SHEET 2,665.43 312868 6/15/2022 153393 THE HUNTINGTON NATIONAL BANK 5,875.07 2018 MOWER LEASE FINAL PMT 419925 7636402 7447.7015 DEBT SERVICE-INTEREST VERF-VALLEYWOOD GOLF 37,732.99 2018 MOWER LEASE FINAL PMT 419925 7636402 7445.2557 CAPITAL LEASE-CURRENT VERF-VALLEYWOOD GOLF BAL SH1 43,608.06 312869 6/15/2022 157211 THE STANDARD 325.65 BASIC LIFE INSURANCE JUNE 419923 20220601 9000.2117 ACCRUED LIFE INSUR-BASIC PAYROLL CLEARING BAL SHEET 10,662.60 SUPP/DEP JUNE 2022 419923 20220601 9000.2118 ACCRUED LIFE INSUR-SUPP/DEPEND PAYROLL CLEARING BAL SHEET 10,988.25 312870 6/22/2022 139788 1-800-GOT-JUNK 159,00 REFUSE REMOVAL-15890 HARMONY 420313 20220520 1013.6240 CLEANING SERVICE/GARBAGE REMOVCODE ENFORCEMENT 159.00 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 19 Council Check Register by Invoice&Summary 6/9/2022 — 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312871 6/22/2022 101588 1ST LINE LEWEES VENTURES LLC Continued... 1,669,30 FOOD FOR RESALE. 420348 142457 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 1,669,30 312872 6/22/2022 110355 4IMPRINT INC 456.58 CITIZENS ACADEMY GIFT 420544 22870607 1275.6229 GENERAL SUPPLIES POL COMMUN OUTREACH/CRIME P 456.58 312873 6/22/2022 144450 728 CADETS 2,000.00 FREEDOM DAYS PARADE UNIT 419953 20220606 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 2,000.00 312874 6/22/2022 150350 ABBAS,MARIAM 41.37 UB REFUND 7737 157TH ST W 420364 20220616B 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 41.37 312875 6/22/2022 147492 ACUSHNET COMPANY 2.28- GOLF DISCOUNT 420328 913517241 2260.6423 GOLF-CASH DISCOUNT GOLF PRO SHOP MERCH SALES 114.00 BALLS FOR RESALE 420328 913517241 2260,6412 GOLF-BALLS GOLF PRO SHOP MERCH SALES 4.56- GOLF DISCOUNT 420329 913539281 2260.6423 GOLF-CASH DISCOUNT GOLF PRO SHOP MERCH SALES 228.00 BALLS FOR RESALE 420329 913539281 2260.6412 GOLF-BALLS GOLF PRO SHOP MERCH SALES 335.16 312876 6/22/2022 152774 ADIDAS AMERICA INC 677.50 CLOTHES FOR RESALE 419940 6156859524 2260.6413 GOLF-CAPS/HATS/CLOTHING GOLF PRO SHOP MERCH SALES 677.50 312877 6/22/2022 100089 ADVANCE AUTO PARTS 39.13 SWEEPER SHUT OFF SWITCH 420038 1594407397 5505.6215 EQUIPMENT-PARTS STORM DRAIN MNTC/RPR/SUMPS 12.96 FLASHERS#306 420297 1594407478 5505.6215 EQUIPMENT-PARTS STORM DRAIN MNTC/RPR/SUMPS 10.02 GARAGE DOOR BELT CMF 420254 1594407640 1540.6215 EQUIPMENT-PARTS CMF BUILDINGS&GROUNDS MNTC 14.50 GARAGE DOOR BELTS CMF 420298 1594407664 1540,6215 EQUIPMENT-PARTS CMF BUILDINGS&GROUNDS MNTC 18.82 DOOR SEAL#4970 420034 1594407750 1350,6215 EQUIPMENT-PARTS FIRE VEHICLE MAINTENANCE 9,25 WIRE LOOM#'S 4993&4991 420296 1594407809 1350.6215 EQUIPMENT-PARTS FIRE VEHICLE MAINTENANCE 7.16 EPDXY#335 420255 1594408118 1630,6229 GENERAL SUPPLIES STREET EQUIPMENT MAINTENANCI 18.92 ELECTRICAL TAPE 420253 1594408207 1530.6229 GENERAL SUPPLIES FLEET&BUILDINGS-CMF 130.76 312878 6/22/2022 157468 ALL SYSTEMS MECHANICAL 78,742.00 EDUBLDG-HVAC PROJECT 420532 213491 2092,6735 CAPITAL OUTLAY-OTHER IMPROVEME EDUCATION BUILDING FUND 78,742,00 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 20 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312878 6/22/2022 157468 ALL SYSTEMS MECHANICAL Continued... 312879 6/22/2022 102921 ALOE UP SUNCARE PRODUCTS 605.34 SUNSCREEN FOR RESALE. 420347 235823 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 605.34 312880 6/22/2022 149618 ALTEMP MECHANICAL INC 2.08- GOLF SALES TAX ADJUST 420567 256651 2215.6266 REPAIRS-BUILDING GOLF CLUBHOUSE BUILDING 2.08 GOLF SALES TAX ADJUST 420567 256651 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 1,578.22 VW FREEZER REPAIR 420567 256651 2215.6266 REPAIRS-BUILDING GOLF CLUBHOUSE BUILDING 1,578.22 312881 6/22/2022 153995 AMAZON CAPITAL SERVICES 21.99 HARDWARE KIT SCREWS 420247 1413RYDC1K6T 1030.6211 SMALL TOOLS&EQUIPMENT INFORMATION TECHNOLOGY 409.90 PELICAN CASE 40MM 420542 17T49CR4LFVP 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO 48.91 BAR CODE SCANNER_ 420276 1 D7C9J7J1 F16 1940.6210 OFFICE SUPPLIES AQUATIC SWIM CENTER 78.19 TOILET PAPER 420539 1KWT9DJ7QTRF 1930.6229 GENERAL SUPPLIES REDWOOD POOL 156.00 TOILET PAPER 420539 1KWT9DJ7QTRF 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 390.00 TOILET PAPER 420539 1KWT9DJ7QTRF 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER 156.00 TOILET PAPER 420539 1 KWT9DJ7QTRF 5265.6229 GENERAL SUPPLIES ARENA 2 BLDG MAINTENANCE-HAY 100.07 10G,HDMI&1/8"CABLES 420245 1LLTKLK9H9KN 2012.6229 GENERAL SUPPLIES CABLE TV JOINT POWERS 469.82 TRAFFIC CONTROL WANDS 420338 1PQ3WM1K4KHJ 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO 34.54 RESTROOM SUPPLIES 420319 1RD61TPM16NG 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 1,865.42 312882 6/22/2022 100854 AMERICAN TEST CENTER 1,305.00 BUCKET TRUCK ANNUAL INSPECT. 420357 2221168 1630.6265 REPAIRS-EQUIPMENT STREET EQUIPMENT MAINTENANCI 1,305 00 312883 6/22/2022 103169 ANCOM TECHNICAL CENTER 1,803.50 RADIO INSTALL/REMOVAL 419939 108493 7405.1740.120 MACHINERY&EQUIP-10 YRS VERF-FIRE BAL SHEET 1,803.50 312884 6/22/2022 154253 APPLE FORD LINCOLN 396 36 POL VEHICLE LEASE-JUNE 420286 20220614 1215.6310 RENTAL EXPENSE POLICE DETECTIVE UNIT 165 67 BRAKES#902 420303 572901 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 562 03 312885 6/22/2022 157342 APPLE VALLEY HIGH SCHOOL R&B BAND 400.00 FREEDOM DAYS PARADE UNIT 420041 20220606 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 400.00 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 21 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312885 6/22/2022 157342 APPLE VALLEY HIGH SCHOOL R&B BAND Continued... 312886 6/22/2022 100747 ARAMARK UNIFORM SERVICES INC 25.57 PK Coveralls 420305 6290013637 1710.6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN 27.85 Shop Coveralls 420305 6290013637 1530.6281 UNIFORM/CLOTHING ALLOWANCE FLEET&BUILDINGS-CMF 54.56 STR Coveralls 420305 6290013637 1600.6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 107.98 312887 6/22/2022 150716 ASSURED PARTNERS OF MINNESOTA 8,000.00 2022 AGENT FEE 419964 324485 7205.6235 CONSULTANT SERVICES INSURANCE CLAIMS 8,000.00 312888 6/22/2022 100032 ASTLEFORD INTERNATIONAL&ISUZU 133.22 CLOCK SPRING#324 420033 2P17545 5505.6215 EQUIPMENT-PARTS STORM DRAIN MNTC/RPR/SUMPS 133.22 312889 6/22/2022 139961 AVHS MARCHING BAND 700.00 FREEDOM DAYS PARADE UNIT 420042 20220606 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 700.00 312890 6/22/2022 109954 BERRY COFFEE COMPANY 149.20 COFFEE 420290 904565 1250.6229 GENERAL SUPPLIES POLICE FACILITY 223.80 CH COFFEE CARTRIDGE FILTERS 420288 904631 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 373.00 312891 6/22/2022 100296 BREAKTHRU BEVERAGE MIN-BEER 461.20 BEER ENTERED 6-9 419994 344402201 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 141,00 BEER 420323 344494747 2270,6419 GOLF-BEER GOLF FOOD&BEVERAGE 664.00 BEER ENTERED 6-14 420551 344495021 2270,6419 GOLF-BEER GOLF FOOD&BEVERAGE 278.75 NA BEVERAGES 420324 344495022 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 1,544.95 312892 6/22/2022 100152 BREAKTHRU BEVERAGE MIN WINE 599,50 LIQUOR ENTERED 6-14 420552 344490290 2270.6429 GOLF-LIQUOR GOLF FOOD&BEVERAGE 599.50 312893 6/22/2022 139111 CENTRAL TURF&IRRIGATION SUP 995.40 IRRIGATION PARTS JCRPW 420352 5024734200 1780.6215 EQUIPMENT-PARTS PARK HIGH SCHOOL#4 FIELDS 995.40 PARKS IRRIGATION PARTS 420352 5024734200 1715.6215 EQUIPMENT-PARTS PARK ATHLETIC FIELD MAINTENAN( 1,990.80 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page, 22 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312894 6/22/2022 151149 CHEM-AQUA,INC. Continued... 771.91 HAYES COOLING TOWER TREATMENT 419952 7637962 5265.6214 CHEMICALS ARENA 2 BLDG MAINTENANCE-HAY 555.04 HAYES COOLING TOWER TREATMENT 420356 7818423 5265.6214 CHEMICALS ARENA 2 BLDG MAINTENANCE-HAY 245.69 HCSC WATER TREATMENT PROGRAM 420403 7830263 1920.6249 OTHER CONTRACTUAL SERVICES SENIOR CENTER 1,572.64 312895 6/22/2022 100282 CINTAS CORPORATION .83- LIQ2 USE TAX 420049 4121402736 5000,2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET .83 LIQ2 USE TAX 420049 4121402736 5065.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#2 OPERATIONS 12.00 MATS 420049 4121402736 5065.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#2 OPERATIONS ./2- LIQ1 USE IAX 420281 4122113364 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET .72 LIQ1 USE TAX 420281 4122113364 5025.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#1 OPERATIONS 10.44 RUGS 420281 4122113364 5025,6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#1 OPERATIONS 22.44 312896 6/22/2022 130960 COLDSPRING GRANITE COMPANY 472.00 BOULDER SCROLLS-ARNOLD 419998 R11890534 5605.6326 CREMATION BOULDER CEMETERY 472.00 312897 6/22/2022 100510 CORE&MAIN 819.78 EXTENDABLE GATE VALVE WRENCHES 420536 R006392 5330.6211 SMALL TOOLS&EQUIPMENT WTR MAIN/HYDRANT/CURB STOP M 819.78 312898 6/22/2022 157280 COZZINI BROS.INC 26.78 KNIFE SERVICE 420322 C11162723 2270.6249 OTHER CONTRACTUAL SERVICES GOLF FOOD&BEVERAGE 26,78 312899 6/22/2022 122019 CROWN RENTAL-BURNSVILLE 10.05- FAC SALES TAX ADJUST 420251 3681792 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 10.05 FAC SALES TAX ADJUST 420251 3681792 1940.6310 RENTAL EXPENSE AQUATIC SWIM CENTER 165.15 PARKING LOT REPAIR TOOL RENTAL 420251 3681792 1940.6310 . RENTAL EXPENSE AQUATIC SWIM CENTER 165.15 312900 6/22/2022 100114 CUB FOODS 60.68 OFFICE AND LUNCH ROOM SUPPLIES 420308 202205200556 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN-I 60.68 312901 6/2212022 100123 DAKOTA COUNTY FINANCIAL SERVIC 8,506.75 DBB DUES-2ND QTR 419949 43983 1030.6249 OTHER CONTRACTUAL SERVICES INFORMATION TECHNOLOGY 8,506.75 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 23 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312902 6/22/2022 100139 DAKOTA COUNTY LICENSE CENTER Continued... 12.50 STR DUP PLATE STICKER-#408 420289 20220615 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 19.25 STR PLATE RENEWAL-#424 420289 20220615 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 19.25 STR PLATE RENEWAL-#423 420289 20220615 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 51.00 312903 6/22/2022 157476 DAWODU,ALIA 18.59 UB REFUND 14401 GUTHRIE WAY 420381 20220616G 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 18.59 312904 6/22/2022 100777 DEX MEDIA EAST LLC 27.00 ADVERTISING 420325 110115110JUN22 2205.6239 PRINTING GOLF MANAGEMENT 27.00 312905 6/22/2022 100434 DOUGHERTY MOLENDA SOLFEST HILL 738.42 APPLE AUTO LINCOLN-PC 21-35-BG 420225 206162 4502.6231 2021186G LEGAL SERVICES IMPROVEMENTS-ASSESSED 158.24 AV SCANNELL PROJECT-PC 19-20- 420226 206163 4502.6231 2022139G LEGAL SERVICES IMPROVEMENTS-ASSESSED 1,074.17 APPLEWOOD POINTE SENIOR COOP T 420227 206164 4502,6231 2019146G LEGAL SERVICES IMPROVEMENTS-ASSESSED 69.18 CIVIL COURT-DATA PRACTICES-L.B 420228 206165 1050.6231 LEGAL SERVICES LEGAL GENERAL SERVICES 224.82 KOPPERS,RUETGERS,RAIN CARBON 420229 206166 1050.6231 LEGAL SERVICES LEGAL GENERAL SERVICES 590.20 CODE VIOLATIONS 420230 206167 1050.6231 LEGAL SERVICES LEGAL GENERAL SERVICES 198,89 DC IUP-ORGANIC WASTE-PC-18-JUP 420231 206168 1050.6231 2018159G LEGAL SERVICES LEGAL GENERAL SERVICES 395.58 EAGLE POINTE PC21-05-SB 420232 206169 4502.6231 2021137G LEGAL SERVICES IMPROVEMENTS-ASSESSED 32.45 VEHICLE FORFEITURE-J.T.B. 420233 206170 1215.6231 LEGAL SERVICES POLICE DETECTIVE UNIT 172.94 JPA-ASSET WORKS 420234 206171 1530.6231 LEGAL SERVICES FLEET&BUILDINGS-CMF 1,028.52 KARAMELLA-OPUS AV IND-PC 21-30 420235 206172 4502.6231 2022131G LEGAL SERVICES IMPROVEMENTS-ASSESSED 263.73 LAKESIDE OF DIAMOND-PC 21-34-S 420236 206173 4502.6231 2021183G LEGAL SERVICES IMPROVEMENTS-ASSESSED 263.73 NORTH CREEK GREENWAY 420237 206174 1050.6231 2022126G LEGAL SERVICES LEGAL GENERAL SERVICES 131,86 PAHL'S MARKET 420238 206175 4502.6231 2022145L LEGAL SERVICES IMPROVEMENTS-ASSESSED 1,635.08 ORCHARD PLACE 2 ROCKPORT LLC 420239 206176 4501.5078 2021119G ESCROW-PROJECT COSTS CONSTRUCTION PROJECTS REV 432.35 VALLEYWOOD DESIGN-NORBY 420240 206177 2205.6231 LEGAL SERVICES GOLF MANAGEMENT 79.12 WOODWINDS 8TH ADDN-PC 22-06-S 420241 206178 4502,6231 2022140G LEGAL SERVICES IMPROVEMENTS-ASSESSED 40.00 AV GENERAL CRIMINAL MATTERS 420224 206181 1055.6231 LEGAL SERVICES LEGAL PROSECUTING ATTORNEY 7,529.28 312906 6/22/2022 156800 EAGAN GENERAL REPAIR 5,246.57 TRUCK SET UP RACKS,BASKET 419966 220602 5345.6730 CAPITAL OUTLAY-TRANSPORTATION WATER EQUIPNEHICLE/MISC MNTC 5,246.58 TRUCK SET UP RACKS,BASKET 419966 220602 5390.6730 CAPITAL OUTLAY-TRANSPORTATION SWR EQUIP/VEHICLE MISC MNTC/R 10,493.15 312907 6/22/2022 100151 EAGAN,CITY OF R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 24 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312907 6/22/2022 100151 EAGAN,CITY OF Continued... 14,036.58 SAN SEWER USER FEES 2ND QTR 22 420541 20220614 5365.6318 BURNSVILLE/EAGAN SWR REIMBURSESEWER MGMT/REPORTS/DATA ENT 14,036.58 312908 6/22/2022 156407 EASTVIEW DRUMLINE 700.00 FREEDOM DAYS PARADE UNIT 419957 20220606 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 700.00 312909 6/22/2022 157474 EDGEWATER TITLE GROUP LLC 25,90 UB REFUND 12974 FINDLAY WAY 420367 20220616E 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 25,90 312910 6122/2022 100166 FEDEX 85.69 FEDEX CHARGES 420310 777413865 2260.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES 85.69 312911 6/22/2022 101298 FERGUSON ENTERPRISES 5,238.60 ANODE BAGS FOR VALVE PROJECT 420537 494441 5330,6229 GENERAL SUPPLIES WTR MAIN/HYDRANT/CURB STOP N 2,881.23- ANODE BAGS FOR VALVE PROJECT 420272 CM036534 5330.6229 GENERAL SUPPLIES WTR MAIN/HYDRANT/CURB STOP N 2,357.37 312912 6/22/2022 100420 FISCHER MINING,LLC 490.95 SAND(20.08 TN) 420554 168191 2235.6229 GENERAL SUPPLIES GOLF COURSE MAINTENANCE 490.95 312913 6/22/2022 157343 FOCAL POINT PARTNERS INC 1.00 PARTIAL REFUND 5925 148TH ST W 420048 20220607 1001.4072 STATE SURTAX COLLECTED GENERAL FUND REVENUE 69.51 PARTIAL REFUND 5925 148TH ST W 420048 20220607 1001.4924 ELECTRICAL PERMIT GENERAL FUND REVENUE 70.51 312914 6/22/2022 150163 GALLS 176.00 PATTEE UNIFORMS 420282 21362421 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 88.00 WALKER UNIFORMS 420283 21371622 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 1,095.88 PATTEE VEST 420543 21374051 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 9.96 WALKER NAME TAG 420284 21396945 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 1,369.84 312915 6/22/2022 101328 GOVCONNECTION INC 2,513,90 LCD 24"MONITORS(10) 419934 72879399 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 20.20 HARD DRIVE ADAPTERS 420248 72929661 1030.6211 SMALL TOOLS&EQUIPMENT INFORMATION TECHNOLOGY 2,534.10 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 25 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312915 6/22/2022 101328 GOVCONNECTION INC Continued... 312916 6/22/2022 100314 GREAT LAKES COCA-COLA DISTRIBU 1,588.69 NA BEVERAGES ENTERED 6-14 420550 3646215867 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 1,588.69 312917 6122/2022 101169 HAWKINS,INC. 1,260.00 CHLORINE FOR H2O DISINFECTION 419977 6195972 5325.6214 CHEMICALS WATER TREATMENT FCLTY MNTC/R 1,260.00 312918 6/22/2022 131225 HEGGIES PIZZA 76.60 PIZZA ENTERED 6-14 420326 1191262010 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 76.60 312919 6/22/2022 157456 HEIMDAL,BENJAMIN 2.60 UB REFUND 8038 UPPER 145TH ST 420363 20220616A 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 2,60 312920 6/22/2022 110538 HERC-U-LIFT 660.91 REPAIR LIFT 419956 W548705 1900.6265 REPAIRS-EQUIPMENT AV COMMUNITY CENTER 660.91 312921 6/22/2022 100684 HIRSHFIELDS INC 919.92 JCRPW FIELD PAINT 419947 153831N 1780.6229 GENERAL SUPPLIES PARK HIGH SCHOOL#4 FIELDS 2,759.74 FIELD PAINT 419947 153831N 1715.6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENAN( 3,679.66 312922 6/22/2022 102285 HOLLAND SUPPLY INC 461.05 SHELTER FOLDING CHAIRS 419937 INV136202 5605.6740 CAPITAL OUTLAY-MACH/EQ/OTHER CEMETERY 461.05 312923 6/22/2022 157475 HOLTZWORTH,TERRY 79.90 UB REFUND 15772 FINCH AVE 420368 20220616F 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 79.90 312924 6/22/2022 153226 HYVEE 726.30 CATERING EVENT 5-12 419951 202205120703 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 726.30 312925 6/22/2022 157335 INTEGRATED WEED CONTROL 540.00 LOOSESTRIFE BEETLES LAKE MGMT 419979 22041 5505.6249 OTHER CONTRACTUAL SERVICES STORM DRAIN MNTC/RPR/SUMPS R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 26 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312925 6/22/2022 157335 INTEGRATED WEED CONTROL Continued... 540.00 312926 6/22/2022 144639 IRRIGATION DOCTOR 1,402.50 MC IRRIGATION STARTUP&REPAIR 420345 41472 1060.6249 OTHER CONTRACTUAL SERVICES MUNICIPAL BLDG&GROUNDS MN1 475.48 CEDAR AVENUE IRRIGATION MAINT 420335 41535 1610.6249 OTHER CONTRACTUAL SERVICES STREET/BOULEVARD REPAIR&MN 1,877.98 312927 6/22/2022 100013 J J TAYLOR DISTRIBUTING CO OF 331.20 BEER#1 00000116 420050 3277270 5015_6530 BEER LIQUOR#1 STOCK PURCHASES 18.20- BEER42 00000'1'16 42006U 328281U SUbb.6b3U BEER LIQUOR#2 STOCK PURCHASES 45.90- CMBEER#1 00000116 420056 3282811 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 7,084.45 BEER#3 00000116 420061 3308278 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 52.80 TAX#3 00000116 420062 3308278 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 3.00 FREIGHT#3 00000116 420063 3308278 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 3.00- CMFREIGHT#3 00000116 420064 3308278 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 30,00- CMBEER#1 00000116 420051 3308286 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 7,474.07 BEER#1 00000116 420052 3308286 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 237.20 TAX#1 00000116 420053 3308286 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 3.00 FREIGHT#1 00000116 420054 3308286 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 3.00- CMFREIGHT#1 00000116 420055 3308286 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 3,992.19 BEER#2 00000116 420057 3308291 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 3.00 FREIGHT#2 00000116 420058 3308291 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 3.00- CMFREIGHT#2 00000116 420059 3308291 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 19,077.81 312928 6/22/2022 151188 JACK BRASS BAND 1,500.00 FREEDOM DAYS PARADE UNIT 419961 20220606 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 1,500.00 312929 6/22/2022 100255 JOHNSON BROTHERS LIQUOR 49.17- CMLIQ#1 00000109 420065 201798 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 442,50 LIQ#1 00000109 420066 2062196 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 6.00 FREIGHT#1 00000109 420067 2062196 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 350.64 WINE#1 00000109 420168 2062197 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 7.20 FREIGHT#1 00000109 420169 2062197 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 320.40 LIQ#1 00000109 420068 2062239 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 4,80 FREIGHT#1 00000109 420069 2062239 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 445.50 LIQ#3 00000109 420138 2062458 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 1,713,60 LIQ#1 00000109 420070 2065112 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 13.20 FREIGHT#1 00000109 420071 2065112 5015,6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 27 Council Check Register by Invoice&Summary 6/9/2022 - 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312929 6/22/2022 100255 JOHNSON BROTHERS LIQUOR Continued... 211.50 LIQ#1 00000109 420072 2065113 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 3.60 FREIGHT#1 00000109 420073 2065113 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,059.50 LIQ#2 00000109 420110 2065114 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 9.60 FREIGHT#2 00000109 420111 2065114 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,541.88 LIQ#3 00000109 420139 2065115 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 19.19 FREIGHT#3 00000109 420140 2065115 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 496.00 LIQ#1 00000109 420074 2065116 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 4.79 FREIGHT#1 00000109 420075 2065116 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 512.95 LIQ#1 00000109 420076 2065117 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 6.00 FREIGHT#1 00000109 420077 2065117 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 770.00 WINE#2 00000109 420186 2065118 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 12.01 FREIGHT#2 00000109 420187 2065118 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 234.00 WINE#3 00000109 420202 2065119 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 3.60 FREIGHT#3 00000109 420203 2065119 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 690.15 LIQ#1 00000109 420078 2065120 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 4.80 FREIGHT#1 00000109 420079 2065120 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 186.20 WINE#1 00000109 420170 2065121 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 3.60 FREIGHT#1 00000109 420171 2065121 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 70.50 LIQ#2 00000109 420112 2065122 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 1.20 FREIGHT#2 00000109 420113 2065122 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 141.00 LIQ#3 00000109 420141 2065123 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 2.40 FREIGHT#3 00000109 420142 2065123 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 560,00 LIQ#1 00000109 420080 2065124 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 8.40 FREIGHT#1 00000109 420081 2065124 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 55,25 WINE#1 00000109 420172 2065125 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 1.20 FREIGHT#1 00000109 420173 2065125 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 563.00 LIQ#2 00000109 420114 2065126 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 3.60 FREIGHT#2 00000109 420115 2065126 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 104.00 LIQ#2 00000109 420116 2065127 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 1.20 FREIGHT#2 00000109 420117 2065127 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 179.62 LIQ#2 00000109 420118 2065128 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 2.40 FREIGHT#2 00000109 420119 2065128 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 116.00 WINE#2 00000109 420188 2065129 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 2.40 FREIGHT#2 00000109 420189 2065129 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 317.00 LIQ#2 00000109 420120 2065130 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 3.60 FREIGHT#2 00000109 420121 2065130 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 37,00 LIQ#2 00000109 420122 2065131 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 1.20 FREIGHT#2 00000109 420123 2065131 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 818.00 WINE#3 00000109 420204 2065133 5085.6520 WINE LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 28 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312929 6/22/2022 100255 JOHNSON BROTHERS LIQUOR Continued... 8.44 FREIGHT#3 00000109 420205 2065133 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 307.15 WINE#3 00000109 420206 2065134 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 6.00 FREIGHT#3 00000109 420207 2065134 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 149.95 WINE#3 00000109 420208 2065135 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 2.40 FREIGHT#3 00000109 420209 2065135 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 118.00 WINE#3 00000109 420210 2065136 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 2.40 FREIGHT#3 00000109 420211 2065136 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 349.20 WINE#2 00000109 420190 2066989 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 6.00 FREIGHT#2 00000109 420191 2066989 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,943,98 LIQ#1 00000109 420082 2070323 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 37.19 FREIGHT#1 00000109 420083 2070323 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 548.25 WINE#1 00000109 420174 2070324 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 10.82 FREIGHT#1 00000109 420175 2070324 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 74.00 TAX#1 00000109 420084 2070325 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 2.40 FREIGHT#1 00000109 420085 2070325 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 173.55 LIQ#1 00000109 420086 2070326 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 3.60 FREIGHT#1 00000109 420087 2070326 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 57.85 LIQ#2 00000109 420124 2070327 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 1.20 FREIGHT#2 00000109 420125 2070327 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 115.70 LIQ#3 00000109 420143 2070328 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 2.40 FREIGHT#3 00000109 420144 2070328 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 2,875.10 LIQ#1 00000109 420088 2070329 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 21.60 FREIGHT#1 00000109 420089 2070329 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 3,134.55 LIQ#3 00000109 420149 2070330 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 20.41 FREIGHT#3 00000109 420150 2070330 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,114.00 LIQ#2 00000109 420126 2070331 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 7.20 FREIGHT#2 00000109 420127 2070331 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,160.11 LIQ#1 00000109 420090 2070332 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 26.43 FREIGHT#1 00000109 420091 2070332 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 281.00 WINE#1 00000109 420176 2070333 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 6.00 FREIGHT#1 00000109 420177 2070333 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 78.00 WINE#2 00000109 420192 2070334 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 1.20 FREIGHT#2 00000109 420193 2070334 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 234.00 LIQ#1 00000109 420092 2070335 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 1.20 FREIGHT#1 00000109 420093 2070335 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 234.00 LIQ#3 00000109 420151 2070336 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 1 20 FREIGHT#3 00000109 420152 2070336 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 754,81 LIQ#1 00000109 420094 2070338 5015,6510 LIQUOR LIQUOR#1 STOCK PURCHASES 10.79 FREIGHT#1 00000109 420095 2070338 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 29 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312929 6/22/2022 100255 JOHNSON BROTHERS LIQUOR Continued... 675.25 WINE#1 00000109 420178 2070339 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 20.43 FREIGHT#1 00000109 420179 2070339 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 188.00 LIQ#2 00000109 420128 2070340 5055,6510 LIQUOR LIQUOR#2 STOCK PURCHASES 4,80 FREIGHT#2 00000109 420129 2070340 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 113.00 LIQ#2 00000109 420130 2070341 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 3.60 FREIGHT#2 00000109 420131 2070341 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 513.50 LIQ#3 00000109 420145 2070342 5085,6510 LIQUOR LIQUOR#3 STOCK PURCHASES 8.67 FREIGHT#3 00000109 420146 2070342 5085,6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 378.77 LIQ#3 00000109 420153 2070343 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 6.21 FREIGHT#3 00000109 420154 2070343 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 219,00 WINE#3 00000109 420212 2070344 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 6.02 FREIGHT#3 00000109 420213 2070344 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,465.36 LIQ#3 00000109 420147 2070345 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 21.82 FREIGHT#3 00000109 420148 2070345 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 313,10 WINE#3 00000109 420214 2070346 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 4.80 FREIGHT#3 00000109 420215 2070346 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 336.00 WINE#3 00000109 420216 2070348 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 6.00 FREIGHT#3 00000109 420217 2070348 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 374.31 LIQ#3 00000109 420155 207347 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 4.80 FREIGHT#3 00000109 420156 207347 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 3,470.15 LIQ#1 00000109 420098 2075166 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 25.82 FREIGHT#1 00000109 420099 2075166 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 827.50 WINE#1 00000109 420180 2075167 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 16.00 FREIGHT#1 00000109 420181 2075167 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 119.50 BEER#1 00000109 420100 2075168 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 74.00 TAX#1 00000109 420101 2075169 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 2.40 FREIGHT#1 00000109 420102 2075169 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 2.40 FREIGHT#1 00000109 420103 2075170 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 173.55 LIQ#3 00000109 420159 2075171 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 3.60 FREIGHT#3 00000109 420160 2075171 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 54.00 LIQ#1 00000109 420104 2075172 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 1.20 FREIGHT#1 00000109 420105 2075172 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 173.00 WINE#1 00000109 420182 2075173 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 2.40 FREIGHT#1 00000109 420183 2075173 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 44.95 TAX#1 00000109 420106 2075174 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 1.20 FREIGHT#1 00000109 420107 2075174 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 190,00 WINE#2 00000109 420194 2075175 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 2.40 FREIGHT#2 00000109 420195 2075175 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 336.00 WINE#3 00000109 420218 2075176 5085.6520 WINE LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY. 6/22/2022 10:00:11 Council Check Register by GL Page- 30 Council Check Register by Invoice&Summary 6/9/2022 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312929 6/22/2022 100255 JOHNSON BROTHERS LIQUOR Continued... 3.60 FREIGHT#3 00000109 420219 2075176 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,051.40 LIQ#1 00000109 420108 2075177 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 14.40 FREIGHT#1 00000109 420109 2075177 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 562.15 WINE#1 00000109 420184 2075178 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 12.01 FREIGHT#1 00000109 420185 2075178 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,010.70 LIQ#2 00000109 420134 2075179 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 8.40 FREIGHT#2 00000109 420135 2075179 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 380.00 WINE#2 00000109 420196 2075180 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 8.41 FREIGHT#2 00000109 420197 2075180 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 87.20 LIQ#2 00000109 420136 2075182 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 1.20 FREIGHT#2 00000109 420137 2075182 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 40.00 WINE#2 00000109 420198 2075183 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 1.20 FREIGHT#2 00000109 420199 2075183 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 188.00 WINE#2 00000109 420200 2075184 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 4.80 FREIGHT#2 00000109 420201 2075184 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 2,198.70 LIQ#3 00000109 420161 2075185 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 16.80 FREIGHT#3 00000109 420162 2075185 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 211.50 LIQ#3 00000109 420163 2075186 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 221.15 WINE#3 00000109 420164 2075186 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 7.19 FREIGHT#3 00000109 420165 2075186 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 180.00 LIQ#3 00000109 420166 2075187 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 2.40 FREIGHT#3 00000109 420167 2075187 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 803.00 WINE#3 00000109 420220 2075188 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 12.01 FREIGHT#3 00000109 420221 2075188 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 712.48 WINE#3 00000109 420222 2075189 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 14.40 FREIGHT#3 00000109 420223 2075189 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,167.00 LIQ#1 00000109 420096 2075529 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 12.00 FREIGHT#1 00000109 420097 2075529 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 392.76 LIQ#2 00000109 420132 2075530 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 3,60 FREIGHT#2 00000109 420133 2075530 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 231.82 LIQ#3 00000109 420157 2075531 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 1.20 FREIGHT#3 00000109 420158 2075531 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 45,640.08 312930 6/22/2022 155023 KFI ENGINEERS 1,326.00 EDU BLDG HVAC UPGRADE 420547 1715003 2092.6266 REPAIRS-BUILDING EDUCATION BUILDING FUND 1,326.00 312931 6/22/2022 151656 KRAFT MECHANICAL LLC 546,00 SERVER ROOM A/C REPAIR 419933 25432 1060.6266 REPAIRS-BUILDING MUNICIPAL BLDG&GROUNDS MN1 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 31 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312931 6/22/2022 151656 KRAFT MECHANICAL LLC Continued... 546,00 312932 6/22/2022 100281 LEAGUE OF MN CITIES 10.00 RESPECTFUL WORK TRNG-P.STEWART 420398 364703 1020.6235 CONSULTANT SERVICES HUMAN RESOURCES 10.00 312933 6/22/2022 146201 MCCOLLUM,MICHAEL 1,880.44 VEEAMON CNF MCCOLLUM LAS VEGAS 420581 20220613 1030.6276 SCHOOLS/CONFERENCES/EXP OTHERINFORMATION TECHNOLOGY 1,880.44 312934 6/22/2022 157473 MCELMURY,JESSE 40.92 UB REFUND 15862 DRAWSTONE TRL 420366 20220616D 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 40.92 312935 6/22/2022 100309 MENARDS 38.97 GARBAGE BAGS 420395 36504 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN' 7.68 KELLY PATCH WORK 420333 36579 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 101,21 TAPCON,DRILLBITS,MISC 420334 36592 1730.6211 SMALL TOOLS&EQUIPMENT PARK BUILDING MAINTENANCE 42.33 BRANDONS OFFICE 420307 36625 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 4.26 KELLEY FOUNTAIN 420269 36629 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 239.88 KELLEY CLOCK TOWER REPAIR 420317 36630 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 67,98 FAC WIRE SHELF TOWER(2) 420280 36654 1940.6210 OFFICE SUPPLIES AQUATIC SWIM CENTER 7,48 CEM SPRAY PAINT,STEEL WOOL 420400 36690 5605.6229 GENERAL SUPPLIES CEMETERY 89.10 SPRINKLER ROTORS 420292 36716 1340.6215 EQUIPMENT-PARTS FIRE BLDG&GROUNDS MNTC 598.89 312936 6/22/2022 100315 MIDWEST FENCE&MANUFACTURING 38,120.00 MC WEST LOT FENCE 419967 187814 4002.6715 CAPITAL OUTLAY-BUILDINGS MUNICIPAL BUILDINGS 38,120.00 312937 6/22/2022 139959 MINNESOTA BRASS 2,000 00 FREEDOM DAYS PARADE UNIT 419958 20220606 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 2,000.00 312938 6/22/2022 100546 MN GOLF ASSOCIATION INC 11,615.00 HANDICAP SERVICE(388) 420556 512405 2210.6426 HANDICAP FEE GOLF PRO SHOP 11,615.00 312939 6/22/2022 102092 MRPA 1,700.00 SOFTBALL USSSA SANCTIONING 420402 10474 1850.6399 OTHER CHARGES REC SOFTBALL R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 32 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312939 6/22/2022 102092 MRPA Continued... 1,700.00 312940 6/22/2022 102740 MRPA MASS 35.00 MRPA/MASS SESSION-SAMSON 420287 20220613 1920.6275 SCHOOLS/CONFERENCES/EXP LOCAL SENIOR CENTER 35.00 312941 6/22/2022 100995 NAPA AUTO PARTS 23.35 FUEL FILTER#324 420302 5763862547 5505.6215 EQUIPMENT-PARTS STORM DRAIN MNTC/RPR/SUMPS 5.04 WIRE LOOM#4992 420301 5763862767 1350.6215 EQUIPMENT-PARTS FIRE VEHICLE MAINTENANCE 24.02 CAB&AIR FILTERS/1950 420300 5763863334 '12'10.62'15 EQUIPMEN I-HAR I S POLICE FIELD OPERATIONS/PATRO 6.76 HEAD LIGHTS#921 420299 5763863428 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 59.77 312942 6/22/2022 116683 NORTHLAND SECURITIES 1,000.00 ANNUAL TIF REPORTS#1 420566 7078 3262.6235 CONSULTANT SERVICES TIF DOWNTOWN REDEVELOPMENT 1,000.00 ANNUAL TIF REPORTS#7 420566 7078 3262.6235 CONSULTANT SERVICES TIF DOWNTOWN REDEVELOPMENT 1,000.00 ANNUAL TIF REPORTS#14 420566 7078 4737.6235 CONSULTANT SERVICES TIF#14 AV BUSINESS CAMPUS 1,000,00 ANNUAL TIF REPORTS#15 420566 7078 4742.6235 CONSULTANT SERVICES TIF#15 PARKSIDE VILLAGE 1,000.00 ANNUAL TIF REPORTS#16 420566 7078 4745.6235 CONSULTANT SERVICES TIF#16 UPONOR ANNEX 1,000.00 ANNUAL TIF REPORTS#17 420566 7078 4748.6235 CONSULTANT SERVICES TIF#17 KARAMELLA 6,000.00 312943 6/22/2022 137344 NOW MICRO INC 25,560.00 DESKTOP COMPUTERS(30) 419991 IV530328 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 10,464.00 LAPTOP COMPUTERS(8) 419989 IV530329 1030,6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 3,438.00 RUGGEDIZED LAPTOPS(3) 419990 IV530451 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 3,107.00 RUGGEDIZED LAPTOP(1) 420580 IV530534 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 42,569.00 312944 6/22/2022 110957 O'REILLY AUTOMOTIVE INC 4.70 OIL FILTER PARKS TORO 420032 3245110292 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 4,70 OIL FILTER PARKS EQUIPT. 420001 3245113276 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 9.40 312945 6/22/2022 100751 PHILLIPS WINE&SPIRITS INC 505.74 LIQ#1 00000106 420418 6406173 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 6.00 FREIGHT#1 00000106 420419 6406173 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,211.78 WINE#1 00000106 420455 6406174 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 19.23 FREIGHT#1 00000106 420456 6406174 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 80.00 TAX#1 00000106 420420 6406175 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 33 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312945 6/22/2022 100751 PHILLIPS WINE&SPIRITS INC Continued... 1.20 FREIGHT#1 00000106 420421 6406175 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,201.55 LIQ#2 00000106 420431 6406176 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 15.59 FREIGHT#2 00000106 420432 6406176 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 341.85 WINE#2 00000106 420459 6406177 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 6,01 FREIGHT#2 00000106 420460 6406177 5055,6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 794.25 WINE#3 00000106 420466 6406178 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 13.23 FREIGHT#3 00000106 420467 6406178 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 156.00 TAX#3 00000106 420441 6406179 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 2.40 FREIGHT#3 00000106 420442 6406179 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 497.30 LIQUOR 419950 6407019 2270.6429 GOLF-LIQUOR GOLF FOOD&BEVERAGE 2,877.50 LIQ#1 00000106 420422 6410313 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 47.04 FREIGHT#1 00000106 420423 6410313 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,324.13 WINE#1 00000106 420457 6410314 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 27.68 FREIGHT#1 00000106 420458 6410314 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 474.00 LIQ#2 00000106 420433 6410315 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 2.40 FREIGHT#2 00000106 420434 6410315 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 990.75 LIQ#2 00000106 420435 6410316 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 18.00 FREIGHT#2 00000106 420436 6410316 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 2,049.24 LIQ#3 00000106 420443 6410317 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 23.02 FREIGHT#3 00000106 420444 6410317 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 265.50 LIQ#3 00000106 420445 6410318 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 397.55 WINE#3 00000106 420446 6410318 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 14.43 FREIGHT#3 00000106 420447 6410318 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 2,360.40 LIQ#1 00000106 420424 6414178 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 37.22 FREIGHT#1 00000106 420425 6414178 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 265.50 LIQ#1 00000106 420426 6414179 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 2,205.14 WINE#1 00000106 420427 6414179 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 75.61 FREIGHT#1 00000106 420428 6414179 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 416.35 TAX#1 00000106 420429 6414180 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 13.20 FREIGHT#1 00000106 420430 6414180 5015.6550 n FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 87.40 TAX#3 00000106 420448 6414181 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 2.40 FREIGHT#3 00000106 420449 6414181 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 877.50 LIQ#2 00000106 420437 6414182 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 13.20 FREIGHT#2 00000106 420438 6414182 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 254.25 WINE#2 00000106 420461 6414183 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 12.89 FREIGHT#2 00000106 420462 6414183 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 118.00 LIQ#2 00000106 420439 6414184 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 2.40 FREIGHT#2 00000106 420440 6414184 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 594.00 WINE#2 00000106 420463 6414185 5055.6520 WINE LIQUOR#2 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 34 Council Check Register by Invoice&Summary 6/9/2022 - 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312945 6/22/2022 100751 PHILLIPS WINE&SPIRITS INC Continued... 9.43 FREIGHT#2 00000106 420464 6414185 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,297.00 LIQ#3 00000106 420450 6414186 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 28.80 FREIGHT#3 00000106 420451 6414186 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 453.10 WINE#3 00000106 420468 6414187 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 7.20 FREIGHT#3 00000106 420469 6414187 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 55.90 TAX#3 00000106 420452 6414188 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 2.40 FREIGHT#3 00000106 420453 6414188 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 68.90- CMWINE#1 00000106 420454 667805 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 220.53- CMWINE#3 00000106 420465 667806 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 22,263.23 312946 6/22/2022 100383 PITNEY BOWES INC 1,415.34 POSTAGE MACH LEASE-MAR-JUN 419997 3105510339 1035.6310 RENTAL EXPENSE FINANCE 1,415.34 312947 6/22/2022 157345 POWERHOUSE ELECTRIC INC 6.00 PRTL RFNDS FOR SAVER SWITCHES 420047 20220609 1001.4072 STATE SURTAX COLLECTED GENERAL FUND REVENUE 75.24 PRTL RFNDS FOR SAVER SWITCHES 420047 20220609 1001.4924 ELECTRICAL PERMIT GENERAL FUND REVENUE 81.24 312948 6/22/2022 101500 PREMIUM WATERS INC 29.99 WATER 420327 318828512 2230.6229 GENERAL SUPPLIES GOLF SHOP BUILDING MAINTENAN' 29.99 312949 6/22/2022 118845 PROFESSIONAL WIRELESS COMMUNICATIONS 60.00 RADIO SERVICE. 420275 113157 1940.6265 REPAIRS-EQUIPMENT AQUATIC SWIM CENTER 60.00 312950 6/22/2022 157472 RAMADHAR,CHRIS M 126.00 UB REFUND 15755 HALLMARK PATH 420365 20220616C 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 126.00 312951 6/22/2022 151932 RED WING BUSINESS ADVANTAGE ACCOUNT 195.49 BOOTS-J KING 420294 7241101287 5305.6281 UNIFORM/CLOTHING ALLOWANCE WATER MGMT/REPORT/DATA ENTR' 200.00 BOOTS-T ONEIL 420293 7241101543 5305.6281 UNIFORM/CLOTHING ALLOWANCE WATER MGMT/REPORT/DATA ENTR' 200.00 BOOTS-B LEESCH 420295 7241101914 1600.6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 595.49 312952 6/22/2022 100918 RES SPECIALTY PYROTECHNICS 20,000.00 FREEDOM DAYS FIREWORKS DISPLAY 420529 20220617 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 35 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312952 6/22/2022 100918 RES SPECIALTY PYROTECHNICS Continued... 5,000.00 FREEDOM DAYS FIREWORKS DISPLAY 420529 20220617 7205.6235 CONSULTANT SERVICES INSURANCE CLAIMS 25,000.00 312953 6122/2022 157337 RIVER CITY RHYTHM 1,200.00 FREEDOM DAYS PARADE UNIT 419954 20220606 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 1,200.00 312954 6/22/2022 137580 ROYAL ORDER OF KLONDIKE KATE 600.00 FREEDOM DAYS PARADE UNIT 419959 20220606 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 600.00 312955 6/22/2022 153772 SAINTS MARCHING BAND 2,000.00 FREEDOM DAYS PARADE UNIT 419974 20220606 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 2,000.00 312956 6/22/2022 137298 SCHINDLER ELEVATOR CORPORATION 1,464.24 HCSC ELEVATOR MAINT-6/22-5/23 420355 8105956845 1920.6249 OTHER CONTRACTUAL SERVICES SENIOR CENTER 1,464.24 312957 6/22/2022 100432 SEH ENGINEERS 4,664.90 TELECOM VERIZON AT VALLEYWOOD 419985 422442A 1000.2430 20053026 ANTENNA LEASE ESCROWS GENERAL FUND BALANCE SHEET 4,664.90 312958 6/22/2022 137382 SET MULCH 8.00 YARD WASTE 420316 103080423 1720.6240 CLEANING SERVICE/GARBAGE REMOVPARK GROUNDS MAINTENANCE 8.00 312959 6/22/2022 140652 SMITH,MARCUS A. 677.01 MENTAL HEALTH-CHAPELHILL-SMITH 420546 20220614 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 677.01 312960 6/22/2022 146181 SMSC ENTERPRISES 112.00 BLACK DIRT-PLANTERS 420396 SALES0000000075 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 56 112.00 312961 6/22/2022 156522 SPEEDPRO IMAGING 925.00 SURVEY POSTCARD PRINTING 419993 INV7977 1700.6239 PRINTING PARK&RECREATION MANAGEMEN 925.00 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 36 Council Check Register by Invoice&Summary 6/9/2022 — 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312962 6/22/2022 152537 TACTICAL ADVANTAGE Continued... 546.42 HANDGUN PURCHASE 419944 20220046A 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO 546.42 312963 6/22/2022 157346 TIN CUP STEEL BAND 1,200.00 FREEDOM DAYS PARADE UNIT 420045 20220606 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 1,200.00 312964 6/22/2022 100631 VERIZON WIRELESS 2,755.18 CELL SERVICE POLICE 419999 9907867934 1200.6237 TELEPHONE/PAGERS POLICE MANAGEMENT 40.01 IA1 WIRELESS DATA IPADS 42U362 99U808/42/ 5250.623/ TELEPHONE/PAGERS ARENA 1 CONCESSIONS 40.01 UTIL WIRELESS DATA IPADS 420362 9908087427 5305.6237 TELEPHONE/PAGERS WATER MGMT/REPORT/DATA ENTR' 2,835.20 312965 6/22/2022 157161 WESTERN FIRST AID&SAFETY 46.46 STORAGE SAFETY KIT 420035 MSP210132 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 56.54 QP SAFETY KIT 420036 MSP210133 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 454.66 1ST AID KITS WTP 420346 MSP210134 5325.6229 GENERAL SUPPLIES WATER TREATMENT FCLTY MNTC/R 557.66 312966 6/22/2022 100518 WILSON SPORTING GOODS CO 107.52- GOLF DISCOUNT 420558 4538219918 2220.6333 GENERAL-CASH DISCOUNTS GOLF DRIVING RANGE 3.36- GOLF SALES TAX ADJUST 420558 4538219918 2220,6229 GENERAL SUPPLIES GOLF DRIVING RANGE 3.36 GOLF SALES TAX ADJUST 420558 4538219918 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 1,439.76 RANGE BALLS 420558 4538219918 2220.6229 GENERAL SUPPLIES GOLF DRIVING RANGE 1,332.24 312967 6/22/2022 100363 XCEL ENERGY 311.09 STREET LIGHTS ELECTRIC 420285 5168727942JUN22 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 311.09 312968 6/22/2022 143261 ZUHRAH FLYERS 800.00 FREEDOM DAYS PARADE UNIT 419960 20220606 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 800.00 312969 6/22/2022 137628 ZUHRAH FUNSTERS 900.00 FREEDOM DAYS PARADE UNIT 420046 20220606 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 900.00 312970 6/22/2022 157344 ZUHRAH MARINERS 1,000.00 FREEDOM DAYS PARADE UNIT 420043 20220606 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 37 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312970 6/22/2022 157344 ZUHRAH MARINERS Continued... 1,000.00 312971 6/22/2022 139953 ZUHRAH PIPES&DRUMS 1,500.00 FREEDOM DAYS PARADE UNIT 419975 20220606 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 1.500.00 312972 6/22/2022 137584 ZUHRAH SHRINE BAND 900.00 FREEDOM DAYS PARADE UNIT 419976 20220606 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 900.00 312973 6/22/2022 • 144448 ZUHRAH SHRINE HORSEMAN 1,700.00 FREEDOM DAYS PARADE UNIT 419955 20220606 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 1,700.00 312974 6/22/2022 137579 ZUHRAH SHRINE LEGION OF HONOR 900.00 FREEDOM DAYS PARADE UNIT 420044 20220606 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 900.00 20220616 6/10/2022 135249 NORTHLAND TRUST SERVICES,INC. 1,200.00 INT GO BOND 2012A 420534 APVLY15B 3382.7015 DEBT SERVICE-INTEREST GO IMP BOND 2012,$920,000 86,456.25 INT GO CROSSOVER REF-2013A 420534 APVLY15B 3387,7015 DEBT SERVICE-INTEREST GO REF 2013A,$9,000,000 2,700.00 INT GO BOND 2015E-2007A PARK B 420534 APVLY15B 3397.7015 DEBT SERVICE-INTEREST GO PARK BOND 2015E$5,860,000 3,600.00 INT GO BOND 2015E-2008D PARK B 420534 APVLY15B 3397,7015 DEBT SERVICE-INTEREST GO PARK BOND 2015B$5,860,000 8,900,00 INT GO BOND 2015B-2011A PARK B 420534 APVLY15B 3397.7015 DEBT SERVICE-INTEREST GO PARK BOND 2015B S5,860,000 104,652.06 INT GO BOND 2021B-CIP BONDS 420534 APVLY15B 3407.7015 2021173G DEBT SERVICE-INTEREST '21 FACILITIES CIP BS 495.00 PAYING AGENT-2021A 420534 APVLY15B 3412.7015 DEBT SERVICE-INTEREST REF BONDS 2021A.S5,945,000 64,566.25 INT GO BOND REFUND-2021A 420534 APVLY15B 3412.7015 DEBT SERVICE-INTEREST REF BONDS 2021A,S5,945.000 9,043.75 INT GO BOND 2015B-2011A STORM 420534 APVLY15B 5505.7015 DEBT SERVICE-INTEREST STORM DRAIN MNTC/RPR/SUMPS 281,613.31 20220617 6/9/2022 142866 HEALTHPARTNERS 5.75 NOEL NICHOLS NEW SINGLE DENTAL 420533 112622370 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 11.50 CATHY BROUGHTEN RETIREMENT/COB 420533 112622370 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 11.50 JON RECHTZIGEL RETIREMENT/COBR 420533 112622370 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 11.50 KAYLEE KITZMAN COBRA NEW SINGL 420533 112622370 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 1,293.75 DENTAL 420533 112622370 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 416.50 GAIL RIPLEY CHG TO FAMILY MEDI 420533 112622370 9000.2115 ACCRUED MEDICAL INSURANCE PAYROLL CLEARING BAL SHEET 746.00 NOEL NICHOLS NEW SINGLE MEDICA 420533 112622370 9000.2115 ACCRUED MEDICAL INSURANCE PAYROLL CLEARING BAL SHEET 3,072.00 CATHY BROUGHTEN RETIREMENT/COB 420533 112622370 9000.2115 ACCRUED MEDICAL INSURANCE PAYROLL CLEARING BAL SHEET 3,135,00 JON RECHTZIGEL RETIREMENT/COBR 420533 112622370 9000.2115 ACCRUED MEDICAL INSURANCE PAYROLL CLEARING BAL SHEET R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2022 10:00:11 Council Check Register by GL Page- 38 Council Check Register by Invoice&Summary 6/9/2022 -- 6/24/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20220617 6/9/2022 142866 HEALTHPARTNERS Continued... 230,480.00 MEDICAL 420533 112622370 9000.2115 ACCRUED MEDICAL INSURANCE PAYROLL CLEARING BAL SHEET 239,183.50 20220618 6/17/2022 102664 US BANK 700.49 EMPLOYEE MEDICARE 419656 61422931185 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 700.49 CITY SHARE MEDICARE 419656 61422931185 9000.2111 ACCRUED FEDERAUFICA PAYROLL CLEARING BAL SHEET 2,602.41 FEDERAL TAXES PR 419656 61422931185 9000.2111 ACCRUED FEDERAUFICA PAYROLL CLEARING BAL SHEET 4,003.39 20220619 6/17/2022 100657 MN DEPT OF REVENUE 1,308.55 STATE TAX WITHHOLDING 419655 61422931184 9000.2112 ACCRUED STATE W/H PAYROLL CLEARING BAL SHEET 1,308.55 20220620 6/11/2022 148841 FURTHER 58.04 FLEX SPENDING MEDICAL 2022 420535 40263458 9000,2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 58.04 20220621 6/16/2022 100038 APPLE VALLEY FIREFIGHTERS RELI 1,119.10 FIRE RELIEF DUES 419652 61422931181 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,119.10 20220622 6/16/2022 151440 VANTAGEPOINT TRANSFER AGENTS 250,00 ROTH 457-PLAN#301171-FIRE TOO 419657 61422931186 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 250.00 20220623 6/16/2022 100240 VANTAGEPOINT TRANSFER AGENTS-457 FT 200.00 ICMA-PLAN#301171-FIRE TOO 419653 61422931182 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 200.00 20220624 6/16/2022 100241 VANTAGEPOINT TRANSFER AGENTS-457 PT 2,733.83 ICMA-PLAN#306561-FIRE ONLY 419654 61422931183 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,733.83 2,979,885.80 Grand Total Payment Instrument Totals Checks 473,865.60 \gpf FT Payments 530,469.72 /t 9 A/P ACH Payment 1,975,550.48 14S Ili Total Payments 2,979,885.80 rtilI. Z Zy R55CKS2 LOGIS100 CITY OF APPLE VALLEY 6/22/2022 10:00:25 Note: Payment amount may not reflect the actual amount due to data sequencing and/or data selection. Council Check Summary Page- -1 6/9/2022 - 6/24/2022 Company Amount 01000 GENERAL FUND 381,510.71 02010 CABLE TV RESERVE FUND 100.07 02025 ROAD ESCROW FUND 897,451.13 02090 PARTNERS IN EDUCATION 83,921.13 02095 CENTRAL VILLAGE PARKING LOT 66.49 02200 VALLEYWOOD GOLF FUND 28,347.27 03260 TIF DOWNTOWN REDEVELOPMENT 2,000.00 03380 GO IMP BOND 2012,$920,000 1,200.00 03385 GO REF BOND 2013A,$9,000,000 86,456.25 03395 GO PARK BOND 2015B,$5,860,000 15,200.00 03405 '21 FACILITIES CIP 104,652.06 03410 REF BONDS 2021A,$5,945,000 65,061.25 04000 MUNICIPAL BUILDING FUND 42,915.51 04420 '21 FACILITIES CIP 39,576.71 04500 CONSTRUCTION PROJECTS 5,887.22 04735 TIF#14AV BUSN CAMPUS 1,000.00 04740 TIF 15 PARKSIDE VILLAGE 1,000.00 04743 TIF#16 UPONOR ANNEX 1,000.00 04746 TIF#17 KARAMELLA 1,000.00 05000 LIQUOR FUND 138,832.22 05100 GOLF FUND 495.37 05200 ARENA FUND 9,791.58 05300 WATER&SEWER FUND 673,898.19 05500 STORM DRAINAGE UTILITY FUND 38,416.23 05600 CEMETERY FUND LEVEL PROGRAM 1,603.78 05800 STREET LIGHT UTIL FUND 37,249.06 07100 INSURANCE TRUST DENTAL FUND 1,334.00 07200 RISK MANAGEMENT/INSURANCE FUND 13,000.00 07405 VERF-FIRE 1,803.50 07445 VERF-VALLEYWOOD GOLF 43,608.06 09000 PAYROLL CLEARING FUND 261,508.01 Report Totals 2,979,885.80 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 1 Council Check Register by Invoice&Summary 5/9/2022 -- 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26732 7/1/2022 155911 5 STAR INSPECTIONS INC 12,003,65 MAY 2022 ELECT.INSPECTIONS 420695 20220616 1400.6243 ELECTRICAL PERMIT FEES INSPECTIONS MANAGEMENT 12,003,65 26733 7/1/2022 100101 ACE HARDWARE .52- DISCOUNT 420831 101340952091 5265.6333 GENERAL-CASH DISCOUNTS ARENA 2 BLDG MAINTENANCE-HAY 5,25 HAYES NUTS AND BOLTS 420831 101340952091 5265.6229 GENERAL SUPPLIES ARENA 2 BLDG MAINTENANCE-HAY .25- DISCOUNT 420830 101340952111 5265.6333 GENERAL-CASH DISCOUNTS ARENA 2 BLDG MAINTENANCE-HAY 2.55 HAYES NUTS AND BOLTS 420830 101340952111 5265.6229 GENERAL SUPPLIES ARENA 2 BLDG MAINTENANCE-HAY 3,99- DISCOUNT 420833 101360951881 1940.6333 GENERAL-CASH DISCOUNTS AQUATIC SWIM CENTER 39,90 REWIRE CONTROLLER. 420833 101360951881 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 1,39- DISCOUNT 420832 101400951331 5335.6333 GENERAL-CASH DISCOUNTS WATER FINAL/SERVICE ON OFF/LOI 13.99 ORANGE MARKING PAINT 420832 101400951331 5335.6229 GENERAL SUPPLIES WATER FINAL/SERVICE ON OFF/LOI 55.54 26734 7/1/2022 150442 ADVANCED ENGINEERING&ENVIRO 1,656,00 WELL12 FLOW METER,LEVEL TRANS 420921 81132 5320,6249 OTHER CONTRACTUAL SERVICES WATER WELL/BOOSTER STN MNT/F 1,000.00 WHEATON POND COM 420921 81132 5506.6249 OTHER CONTRACTUAL SERVICES STORM LIFT STN MNTC/RPR 6,938.50 LS 7 CONTROL PANEL UPGRADE 420920 81136 5390.6735 2021180S CAPITAL OUTLAY-OTHER IMPROVEME SWR EQUIP/VEHICLE MISC MNTC/R 739.50 AV-EAGAN METERING PROJECT 420919 81195 5390,6735 2021138W CAPITAL OUTLAY-OTHER IMPROVEME SWR EQUIP/VEHICLE MISC MNTC/R 10,334,00 26735 7/1/2022 100389 ALPHAGRAPHICS 27.39 NAME PLATE-JODI KURTZ 420624 119952 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 27.39 26736 7/1/2022 142511 AMERICAN RED CROSS 344.00 LIFEGUARD CERTIFICATIONS 420653 22434469 1930.6280 DUES&SUBSCRIPTIONS REDWOOD POOL 344.00 26737 7/1/2022 156688 ANGRY INCH BREWING 198.00 BEER#1 00052796 420737 1081 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 186.00 BEER#1 00052796 420736 1085 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 384.00 26738 7/1/2022 100027 APACHE GROUP 3.54- AVCC DISCOUNT 420940 222469 1900.6333 GENERAL-CASH DISCOUNTS AV COMMUNITY CENTER 33.00 PAPER GOODS. 420940 222469 1930.6229 GENERAL SUPPLIES REDWOOD POOL 65.00 PAPER GOODS. 420940 222469 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 191,90 PAPER GOODS. 420940 222469 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER 65,00 PAPER GOODS. 420940 222469 5265.6229 GENERAL SUPPLIES ARENA 2 BLDG MAINTENANCE-HAY R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 2 Council Check Register by Invoice&Summary 5/9/2022 -- 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26738 7/1/2022 100027 APACHE GROUP Continued... 351.36 26739 7/1/2022 150791 BALD MAN BREWING 483.10 BEER#2 00052212 420751 6256 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 232.00 BEER#1 00052212 420749 6267 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 46.40- CMBEER#1 00052212 420750 6267 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 668.70 26740 7/1/2022 100709 BATTERIES PLUS BULBS 51.98 TESTER BATTERIES 420645 P52345936 1940.6215 EQUIPMENT-PARTS AQUATIC SWIM CENTER 51.98 26741 7/1/2022 100054 BAUER BUILT INC 775.02- TIRES#363 420676 180281334 1630.6216 VEHICLES-TIRES/BATTERIES STREET EQUIPMENT MAINTENANCI 2,637.40 DRIVE TIRES#319 420692 180281600 1630.6216 VEHICLES-TIRES/BATTERIES STREET EQUIPMENT MAINTENANCI 752.00 STEER TIRES#324 420691 180281602 5505.6216 VEHICLES-TIRES/BATTERIES STORM DRAIN MNTC/RPR/SUMPS 246.69 MOWER TIRES 420693 180281754 1765.6216 VEHICLES-TIRES/BATTERIES PARK EQUIPMENT MAINTENANCE 740.07 MOWER TIRES 420693 180281754 1630.6216 VEHICLES-TIRES/BATTERIES STREET EQUIPMENT MAINTENANCI 142.45 STEER TIRE INSTALL#305 420675 518014549 1630.6265 REPAIRS-EQUIPMENT STREET EQUIPMENT MAINTENANCI 3,743.59 26742 7/1/2022 123153 BESSE,DARRIN 55.00 DARRIN SC COLLECTION EXAM 420674 20220620 5365.6275 SCHOOLS/CONFERENCES/EXP LOCAL SEWER MGMT/REPORTS/DATA ENT 55.00 26743 7/1/2022 151877 BLACK STACK BREWING,INC. 414.00 BEER#3 00052297 420752 17857 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 628.00 BEER#3 00052297 420753 17942 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 705.00 BEER#3 00052297 420754 18039 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 1,747.00 26744 7/1/2022 121014 BUCKEYE CLEANING CENTER 220,22 CLEANING EQUIPMENT. 420926 90424801 1940,6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 220.22 26745 7/1/2022 143314 CLEAR RIVER BEVERAGE 567.75 BEER#1 00051160 420755 635385 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 318.91 BEER#2 00051160 420760 635390 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 11.50- CMBEER#2 00051160 420759 635412 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 1,381.75 BEER#3 00051160 420763 635413 5085.6530 BEER LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 3 Council Check Register by Invoice&Summary 5/9/2022 -- 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26745 7/1/2022 143314 CLEAR RIVER BEVERAGE Continued... 50.00- CMBEER#3 00051160 420762 635487 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 2,548.45 BEER#1 00051160 420756 636584 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 1,205.00 BEER#3 00051160 420764 636587 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 670.00 BEER#1 00051160 420757 637695 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 435.75 BEER#2 00051160 420761 637705 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 40.34- CMBEER#1 00051160 420758 637732 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 7,025.77 26746 7/1/2022 141474 COLE PAPERS INC. 697.94 PAPER CUPS MC/CMF 420697 10157084 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MNl 697.94 PAPER CUPS MC/CMF 420697 10157084 1540.6229 GENERAL SUPPLIES CMF BUILDINGS&GROUNDS MNTC 1,395.88 26747 7/1/2022 100102 COLLEGE CITY BEVERAGE 234.00 LIQUOR ENTERED 6-17 420636 806280 2270.6429 GOLF-LIQUOR GOLF FOOD&BEVERAGE 968.75 BEER ENTERED 6-17 420685 806281 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 1,202.75 26748 7/1/2022 101324 D.C.BRAUN CO 24,059.00 FARQUAR STORM LIFT PUMP REPAIR 420687 1419 5506.6265 REPAIRS-EQUIPMENT STORM LIFT STN MNTC/RPR 24,059.00 26749 7/1/2022 117768 DRAIN PRO PLUMBING 230.00 URINAL REPAIR 420622 67220 2230.6266 REPAIRS-BUILDING GOLF SHOP BUILDING MAINTENAN' 230.00 26750 7/1/2022 154516 DRASTIC MEASURES BREWING LLC 402.60 BEER#3 00052617 420765 2347 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 402.60 26751 7/1/2022 102414 EMERGENCY MEDICAL PRODUCTS INC 751.13 EMS SUPPLIES 420679 2457485 1330.6229 GENERAL SUPPLIES FIRE OPERATIONS 16.82 BANDAGES 420825 2458630 1330.6229 GENERAL SUPPLIES FIRE OPERATIONS 767.95 26752 7/1/2022 100217 GRAINGER,INC. 15.98 ASPHALT TRAILER REPAIR 420822 9356805334 1610.6215 EQUIPMENT-PARTS STREET/BOULEVARD REPAIR&MN 15.98 26753 7/1/2022 100242 INDEPENDENT BLACK DIRT CO R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 4 Council Check Register by Invoice&Summary 5/9/2022 -- 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26753 7/1/2022 100242 INDEPENDENT BLACK DIRT CO Continued... 252.00 BLACK DIRT 420820 31796 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 126.00 BLACK DIRT 420821 31797 1610,6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 252.00 BLACK DIRT 420819 31900 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 630.00 26754 7/1/2022 103314 INNOVATIVE OFFICE SOLUTIONS 44.12 PENS,NOTEBOOKS 420631 IN3832105 1200.6210 OFFICE SUPPLIES POLICE MANAGEMENT 10,56 POST IT NOTES-SUPPLY ROOM 420658 IN3833084 1035.6210 OFFICE SUPPLIES FINANCE 103.27 TP,PT,AND ADDING TAPE 420651 IN3833382 5095.6229 GENERAL SUPPLIES LIQUOR#3 OPERATIONS 27.14 CLEANING CONCENTRATE. 420915 IN3833383 1830.6229 GENERAL SUPPLIES REC BUILDING&ATTENDANTS 23.35 FLOOR CLEANER 420954 IN3833384 5025.6229 GENERAL SUPPLIES LIQUOR#1 OPERATIONS 171.16 CITRUS REFILL FOR BLDG MAINT 420798 IN3835067 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 5.41 VOICEMAIL BK FOR BREANNA 420799 IN3839061 1100.6210 OFFICE SUPPLIES DEV MANAGEMENT 19.04 ORGANIZER FOR ADMIN SPCLIST 420799 IN3839061 1510.6210 OFFICE SUPPLIES PW ENGINEERING&TECHNICAL 404.05 26755 7/1/2022 153199 JACK PINE BREWERY 177.00 BEER#3 00052488 420848 4393 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 177.00 26756 7/1/2022 151539 JUNKYARD BREWING CO.LLC 444,00 BEER#3 00052261 420849 4165 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 472,00 BEER#3 00052261 420850 4253 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 916.00 26757 7/1/2022 100021 M AMUNDSON LLP 110.50 TAX#1 00044390 420851 343151 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 691.67 NOTAX#1 00044390 420852 343151 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 73.36 TAX#3 00044390 420857 343951 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 2,008.50 NTAX#3 00044390 420858 343951 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 16.20 TAX#1 00044390 420853 343977 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 1,609.76 NOTAX#1 00044390 420854 343977 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 32.40 TAX#2 00044390 420855 344006 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 1,010.30 NTAX#2 00044390 420856 344006 5055.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 5,552.69 26758 7/1/2022 100293 MACQUEEN EQUIPMENT 239,32 REPL HANDGUN 401 420647 P42992 5390.6215 EQUIPMENT-PARTS SWR EQUIP/VEHICLE MISC MNTC/R 239.32 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 5 Council Check Register by Invoice&Summary 5/9/2022 -- 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26759 7/1/2022 137425 MARSCHALL,STEPHANIE Continued... 30.00 IIMC CONF.-CHECKED BAG 420682 20220623 1010.6275 SCHOOLS/CONFERENCES/EXP LOCAL ADMINISTRATION 40.60 IIMC CONFERENCE MILEAGE 420682 20220623 1010.6277 MILEAGE/AUTO ALLOWANCE ADMINISTRATION 70.60 26760 7/1/2022 100302 MCNAMARA CONTRACTING INC 13,471.38 22 ST IMPR-PMT#1 420938 20220603 2027.6810 2022105W CONSTRUCTION IN PROGRESS ROAD ESCROW 18,195.50 22 ST IMPR-PMT#1 420938 20220603 2027.6810 2022105R CONSTRUCTION IN PROGRESS ROAD ESCROW 35,726.37 22 ST IMPR-PMT#1 420938 20220603 2027.6810 2022105R CONSTRUCTION IN PROGRESS ROAD ESCROW 35,735.20 22 ST IMPR-PMT#1 420938 20220603 2027.6810 2022105R CONSTRUCTION IN PROGRESS ROAD ESCROW 41,417.15 22 ST IMPR-PMT#1 420938 20220603 2027.6810 2022105R CONSTRUCTION IN PROGRESS ROAD ESCROW 699,916.03 22 ST IMPR-PMT#1 420938 20220603 2027,6810 2022105R CONSTRUCTION IN PROGRESS ROAD ESCROW 844,461.63 26761 7/1/2022 152514 MEGA BEER LLC 394.00 BEER#1 00052423 420881 15223 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 394.00 26762 7/1/2022 156194 METRO ALARM&LOCK 1,959.30 MC FIRE ALARM INSP AND TEST 420689 78836 1060.6249 OTHER CONTRACTUAL SERVICES MUNICIPAL BLDG&GROUNDS MN1 1,959.30 26763 7/1/2022 152003 MUELLER CO,LLC 165.00- UTIL DISCOUNT 420683 65498729 5310.6333 GENERAL-CASH DISCOUNTS WATER METER RPR/REPLACE/REAI 8,250,00 50-1"MUELLER SSM METERS 420683 65498729 5310.6540 TAXABLE MISC FOR RESALE WATER METER RPR/REPLACE/REAI 8,085.00 26764 7/1/2022 141813 MYLES MILLER DRAFT LINE CLEANING SERVICE 75.00 BEER LINE CLEANING 420621 1405 2270.6249 OTHER CONTRACTUAL SERVICES GOLF FOOD&BEVERAGE 75.00 26765 7/1/2022 146279 NORDIC MECHANICAL SERVICES,I 833.15 RPL VENT ADAPTOR FOR BOILER 420696 65091 1060.6266 REPAIRS-BUILDING MUNICIPAL BLDG&GROUNDS MN1 1,068,24 BOILER START UP. 420708 65092 1940.6269 REPAIRS-OTHER AQUATIC SWIM CENTER 630.00 COUNCIL CHAMBERS RPL ZONE VALV 420699 65172 1060.6266 REPAIRS-BUILDING MUNICIPAL BLDG&GROUNDS MN1 2,531.39 26766 7/1/2022 150632 OERTEL ARCHITECTS 17,344.42 AE DESIGN FEE FOR CMF PROJECT 420936 21228 4422.6235 2021154G CONSULTANT SERVICES '21 FACILITIES CIP 17,344.42 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 6 Council Check Register by Invoice&Summary 5/9/2022 -- 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26767 7/1/2022 148951 PERFORMANCE PLUS LLC Continued... 339.00 PREPLACEMENT MEDICAL-KOSKI 420824 122882 1300.6235 CONSULTANT SERVICES FIRE MANAGEMENT 339.00 26768 7/1/2022 100437 SHERWIN WILLIAMS CO 54.16 AVSA OUTSIDE WALL PAINT 420639 30997 5210.6229 GENERAL SUPPLIES ARENA 1 BUILDING MAINTENANCE 54.16 AVSA OUTSIDE WALL PAINT 420638 31003 5210.6229 GENERAL SUPPLIES ARENA 1 BUILDING MAINTENANCE 29.30 AVSA PAINTING SUPPLIES 420640 31011 5210.6229 GENERAL SUPPLIES ARENA 1 BUILDING MAINTENANCE 137.62 26769 7/1/2022 119875 SOUTH METRO RENTAL 173.77 CHAINSAW AND WEED WHIP PARTS 420823 122771 1610.6215 EQUIPMENT-PARTS STREET/BOULEVARD REPAIR 8 MN 173.77 26770 7/1/2022 100422 ST PAUL STAMP WORKS 50.50 NAME BADGE-TAYLOR STOCKERT 420623 IV00530307 1520_6229 GENERAL SUPPLIES NATURAL RESOURCES 50.50 26771 7/1/2022 100457 STREICHERS INC 10,611.57 2022 AMMO 420933 11573619 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO 10,611.57 26772 7/1/2022 101753 SYSCO MINNESOTA,INC 94.25 FOOD FOR RESALE. 420916 447088432 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 94.25 26773 7/1/2022 112155 TAHO SPORTSWEAR 1,243.20 SOFTBALL CHAMPION SHIRTS(185) 420681 22TS2200 1850.6229 GENERAL SUPPLIES REC SOFTBALL 1,243.20 26774 7/1/2022 100481 TRI-STATE BOBCAT INC 45.56 BOB-TACH PARTS#363 420671 P77085 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 200.00 HEDGE TRIMMER 420817 P77222 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 17.93 ATTACHMENT PIN#332 420814 P77262 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 79.09 ATTACHMENT PIN#363 420816 P77331 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 342.58 26775 7/1/2022 100498 VIKING INDUSTRIAL CENTER 19.32 LENS WIPES 420643 3243783 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 19.32 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 7 Council Check Register by Invoice&Summary 5/9/2022 -- 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 26776 7/1/2022 102626 WARNING LITES Continued... 18,546.00 MESSAGE BOARD UTILITIES 420717 236758 5300.1740.120 MACHINERY&EQUIP-10 YRS WATER&SEWER FUND BAL SHEET 18,546.00 26777 7/1/2022 100528 ZIEGLER INC 37.26 MAST MOUNTING BOLT#330 420815 IN000588532 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 37.26 312975 6/29/2022 153431 MN DEPT OF HEALTH 150.00 MDH PERMIT REVIEW 420659 20220622 4502.6399 2022147G OTHER CHARGES IMPROVEMENTS-ASSESSED 150.00 312976 6/29/2022 153431 MN DEPT OF HEALTH 150.00 MDH PERMIT REVIEW 420663 20220620 4502.6399 2021155G OTHER CHARGES IMPROVEMENTS-ASSESSED 150.00 312977 6/29/2022 157496 DANIELS,FRANCESCA 15.02 UB REFUND 12962 ECHO LN 420719 20220623A 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 15.02 312978 6/29/2022 101588 1ST LINE LEWEES VENTURES LLC 685.69 FOOD FOR RESALE, 420711 142557 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 685.69 312979 6/29/2022 153409 56 BREWING LLC 79.00 BEER#1 00052517 420734 5619051 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 57.00 BEER#2 00052517 420735 5619052 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 136_00 312980 6/29/2022 147492 ACUSHNET COMPANY 36.48- GOLF DISCOUNT 420684 913549999 2260.6423 GOLF-CASH DISCOUNT GOLF PRO SHOP MERCH SALES 1,824,00 BALLS FOR RESALE 420684 913549999 2260.6412 GOLF-BALLS GOLF PRO SHOP MERCH SALES 1,787.52 312981 6/29/2022 152292 ADVANCED POWER SERVICES,INC. 3,785.00 COOLING SYSTEM FLUSH GENERATOR 420698 3684 1060.6266 REPAIRS-BUILDING MUNICIPAL BLDG&GROUNDS MNl 3,785.00 312982 6/29/2022 153995 AMAZON CAPITAL SERVICES 393.09 TOILET PAPER. 420709 11W1YPNLQXT 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER 629_70 STAFF UNIFORMS SUITS(22) 420709 11VV1YPNLQXT 1940.6281 UNIFORM/CLOTHING ALLOWANCE AQUATIC SWIM CENTER R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 8 Council Check Register by Invoice&Summary 5/9/2022 - 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No. Subledger Account Description Business Unit 312982 6/29/2022 153995 AMAZON CAPITAL SERVICES Continued... 110,00 PORTABLE CHARGERS 420705 14TPRTVC1YVP 2205.6229 GENERAL SUPPLIES GOLF MANAGEMENT 959.80 GOGGLES FOR RESALE. 420710 1CRDTPY7NYRQ 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 5.12 VACUUM BELTS 420826 1K3YYWKJ4YJ4 1340.6215 EQUIPMENT-PARTS FIRE BLDG&GROUNDS MNTC 139.68 DRY ERASE BOARDS 420634 1L3MCKLL4L91 2012.6229 GENERAL SUPPLIES CABLE TV JOINT POWERS 388,44 PPE GLOVES. 420923 1LQC7Q44K1WN 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 163.96 PAPER TOWEL DISPENSERS 420656 1NN3XP49DHFJ 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER 24,26 CAMP SUPPLIES 420677 1PMVND4X4VGW 1825.6229 GENERAL SUPPLIES REC SUMMER PLAYGROUND ACTIV 21,49 BUNGEE CORDS. 420922 1TG3HD4PD47J 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 222.15 OFFICE CHAIRS. 420922 1TG3HD4PD47J 1940.6210 OFFICE SUPPLIES AQUATIC SWIM CENTER 136,54 LIGHT BULBS 420637 1VRC1TPK1WJX 2215.6229 GENERAL SUPPLIES GOLF CLUBHOUSE BUILDING 6.59 STYLUS PENS 420666 1WDVX3NHJC9K 1500.6210 OFFICE SUPPLIES PW MANAGEMENT 49.95 5 REACHER GRABBERS 420666 1WDVX3NHJC9K 1520.6210 OFFICE SUPPLIES NATURAL RESOURCES 44.96- SWIMSUIT CREDIT 420664 1YQ739M7913C 1940.6281 UNIFORM/CLOTHING ALLOWANCE AQUATIC SWIM CENTER 13,47- REFUND-MISSING CABLES 420635 1YXYNN9W17JX 2012.6229 GENERAL SUPPLIES CABLE TV JOINT POWERS 3,192.34 312983 6/29/2022 100023 ANDERSEN INC,EARL F 559.50 SIGN POST PULLER 420701 1298391N 1680 6211 SMALL TOOLS&EQUIPMENT TRAFFIC SIGNS/SIGNALS/MARKER; 559.50 312984 6/29/2022 109982 APPLE AUTOS PRO COLLISION&GLASS 420.00 WINDSHIELD REPLACEMENT#4991 420918 A1CP759572 1350.6265 REPAIRS-EQUIPMENT FIRE VEHICLE MAINTENANCE 420.00 312985 6/29/2022 100747 ARAMARK UNIFORM SERVICES INC 25.57 PK Coveralls 420670 6290016070 1710.6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN 27.85 Shop Coveralls 420670 6290016070 1530.6281 UNIFORM/CLOTHING ALLOWANCE FLEET&BUILDINGS-CMF 54.56 STR Coveralls 420670 6290016070 1600.6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 107.98 312986 6/29/2022 100360 ARCTIC GLACIER INC 368.15 NO TAX#3 00002202 420844 3412215809 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 7.50 FREIGHT#3 00002202 420845 3412215809 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 225.02 NO TAX#2 00002202 420840 3412215810 5055.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 7.50 FREIGHT#2 00002202 420841 3412215810 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 171.44 NO TAX#1 00002202 420834 3420216002 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 7.50 FREIGHT#1 00002202 420835 3420216002 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 350.22 NO TAX#3 00002202 420846 3420216506 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 7.50 FREIGHT#3 00002202 420847 3420216506 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 328.20 NO TAX#1 00002202 420836 3422216803 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 9 Council Check Register by Invoice&Summary 5/9/2022 -. 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312986 6/29/2022 100360 ARCTIC GLACIER INC Continued... 7.50 FREIGHT#1 00002202 420837 3422216803 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 343.09 NO TAX#1 00002202 420838 3471217305 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 17.50 FREIGHT#1 00002202 420839 3471217305 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 191.48 NO TAX#2 00002202 420842 347127103 5055.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 7.50 FREIGHT#2 00002202 420843 347127103 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 2,040.10 312987 6/29/2022 125174 ARTISAN BEER COMPANY 2,298.80 BEER#1 00047806 420738 3540021 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 30.00- CMBEER#1 00047806 420739 3540021 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 263.10 BEER#2 00047806 420743 3540022 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 6,949.69 BEER#3 00047806 420746 3540023 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 955.50 BEER#1 00047806 420742 3541400 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 486.30 BEER#2 00047806 420744 3541401 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 1,827.65 BEER#3 00047806 420747 3541402 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 2,830.60 BEER#1 00047806 420740 3542792 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 30.00- CMBEER#1 00047806 420741 3542792 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 240.10 BEER#2 00047806 420745 3542793 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 788.05 BEER#3 00047806 420748 3542794 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 16,579.79 312988 6/29/2022 109954 BERRY COFFEE COMPANY 95.38 CH COFFEE 420665 903868 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 88.48 CH COFFEE 420718 905739 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 183.86 312989 6/29/2022 100296 BREAKTHRU BEVERAGE MIN-BEER 145.00 BEER#2 00000105 420895 344381768 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 29.00- CMBEER#2 00000105 420896 344381768 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 4,978.05 BEER#3 00000105 420904 344397595 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 1,876.55- CMBEER#3 00000105 420905 344397595 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 8,031.25 BEER#2 00000105 420897 344397598 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 130.75- CMBEER#2 00000105 420898 344397598 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 14,061.95 BEER#1 00000105 420882 344397599 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 811.35- CMBEER#1 00000105 420883 344397599 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 234.00 BEER#1 00000105 420884 344397600 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 141.00- CMBEER#1 00000105 420885 344397600 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 3,238,15 BEER#3 00000105 420907 344446851 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 22.40 TAX#3 00000105 420906 344446852 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 4,910.70 BEER#2 00000105 420899 344446854 5055.6530 BEER LIQUOR#2 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 10 Council Check Register by Invoice&Summary 5/9/2022 -- 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312989 6/29/2022 100296 BREAKTHRU BEVERAGE MIN-BEER Continued... 40.00- CMBEER#2 00000105 420900 344446854 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 8,085.00 BEER#1 00000105 420886 344446856 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 53.00- CMBEER#1 00000105 420887 344446856 5015,6530 BEER LIQUOR#1 STOCK PURCHASES 513.00 BEER#1 00000105 420888 34446855 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 180.00 BEER#1 00000105 420893 344571212 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 180,00- CMBEER#1 00000105 420894 344571212 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 3,726.55 BEER#2 00000105 420901 344572985 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 349.65- CMBEER#2 00000105 420902 344572985 5055,6530 BEER LIQUOR#2 STOCK PURCHASES 117.50 BEER#2 00000105 420903 344572986 5055,6530 BEER LIQUOR#2 STOCK PURCHASES 17,692.65 BEER#1 00000105 420889 344572987 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 1,963.90- CMBEER#1 00000105 420890 344572987 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 120.00- CMBEER#1 00000105 420891 344572987 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 83.10 TAX#1 00000105 420892 344572988 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 181.00 BEER 420703 344585848 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 16,537.00 BEER#3 00000105 420908 344586788 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 843.20- CMBEER#3 00000105 420909 344586788 5085,6530 BEER LIQUOR#3 STOCK PURCHASES 134.60 TAX#3 00000105 420910 344586789 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 25.55- CMTAX#3 00000105 420911 344586789 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 76,307.95 312990 6/29/2022 100932 BUDGET SANDBLASTING&PAINTIN 19,980.00 CONCRETE CLEANING-FINAL#1 420937 61622 1625.6249 2022122G OTHER CONTRACTUAL SERVICES STREET RING ROUTE MAINT 19,980.00 312991 6/29/2022 100319 CENTERPOINT ENERGY 5,103.69 SWIM GAS JUN 420729 110055472JUN22 1940.6256 UTILITIES-NATURAL GAS AQUATIC SWIM CENTER 3,009.03 CH GAS JUN 420723 110055563JUN22 1060.6256 UTILITIES-NATURAL GAS MUNICIPAL BLDG&GROUNDS MN-I 89.86 IA1 GAS JUN 420733 110060944JUN22 5210.6256 UTILITIES-NATURAL GAS ARENA 1 BUILDING MAINTENANCE 328.22 CMF GAS JUN 420811 110061900JUN22 1540.6256 UTILITIES-NATURAL GAS CMF BUILDINGS&GROUNDS MNTC 26.19 DELANEY PK GAS JUN 420797 55372148JUN22 1730.6256 UTILITIES-NATURAL GAS PARK BUILDING MAINTENANCE 31.11 FIRE STA 3 GAS JUN 420794 55533657JUN22 1340.6256 UTILITIES-NATURAL GAS FIRE BLDG&GROUNDS MNTC 30.54 LIQ 2 GAS JUN 420795 55533673JUN22 5065.6256 UTILITIES-NATURAL GAS LIQUOR#2 OPERATIONS 48.89 VALLEY MID PK GAS JUN 420813 55611420JUN22 1730.6256 UTILITIES-NATURAL GAS PARK BUILDING MAINTENANCE 518.80 REDWOOD GAS JUN 420810 55612972JUN22 1930.6256 UTILITIES-NATURAL GAS REDWOOD POOL 18.14 WELL 2 GAS JUN 420806 55675664JUN22 5320.6256 UTILITIES-NATURAL GAS WATER WELL/BOOSTER STN MNT/F 163.57 AVCC GAS JUN 420809 55686299JUN22 1900.6256 UTILITIES-NATURAL GAS AV COMMUNITY CENTER 185.69 OLD CH GAS JUN 420722 55710289JUN22 2092.6256 UTILITIES-NATURAL GAS EDUCATION BUILDING FUND 62.83 CMF STRG BLD 2 GAS JUN 420807 55793483JUN22 1540.6256 UTILITIES-NATURAL GAS CMF BUILDINGS&GROUNDS MNTC 35.56 GALAXIE PK GAS JUN 420808 55848238JUN22 1730.6256 UTILITIES-NATURAL GAS PARK BUILDING MAINTENANCE 24,84 AV EAST PK GAS JUN 420812 55851521JUN22 1730.6256 UTILITIES-NATURAL GAS PARK BUILDING MAINTENANCE R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 11 Council Check Register by Invoice&Summary 5/9/2022 -- 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312991 6/29/2022 100319 CENTERPOINT ENERGY Continued... 53.95 FIRE STA 2 GAS JUN 420805 55851539JUN22 1340.6256 UTILITIES-NATURAL GAS FIRE BLDG&GROUNDS MNTC 497.70 WELL 5 GAS JUN 420804 55851562JUN22 5320_6256 UTILITIES-NATURAL GAS WATER WELL/BOOSTER STN MNT/F 23.52 WELL 4 GAS JUN 420803 55851604JUN22 5320.6256 UTILITIES-NATURAL GAS WATER WELL/BOOSTER STN MNT/F 4,523.94 WTP GAS JUN 420796 55877872JUN22 5325.6256 UTILITIES-NATURAL GAS WATER TREATMENT FCLTY MNTC/P 32.87 WELL 1 GAS JUN 420802 55887046JUN22 5320.6256 UTILITIES-NATURAL GAS WATER WELL/BOOSTER STN MNT/F 123.02 FIRE STA 1 GAS JUN 420793 55888184JUN22 1340.6256 UTILITIES-NATURAL GAS FIRE BLDG&GROUNDS MNTC 4,462.50 IA2 GAS JUN 420801 55978928JUN22 5265.6256 UTILITIES-NATURAL GAS ARENA 2 BLDG MAINTENANCE-HAY 75.13 CMF STRG BLD 1 GAS JUN 420800 56034416JUN22 1540.6256 UTILITIES-NATURAL GAS CMF BUILDINGS&GROUNDS MNTC 19.48 HAGEMEISTER PK GAS JUN 420791 56100324JUN22 1730.6256 UTILITIES-NATURAL GAS PARK BUILDING MAINTENANCE 117.04 LIQ 1 GAS JUN 420792 56265598JUN22 5025.6256 UTILITIES-NATURAL GAS LIQUOR#1 OPERATIONS 19.48 JC ACTIVITY CTR GAS JUN 420725 56281637JUN22 1730.6256 UTILITIES-NATURAL GAS PARK BUILDING MAINTENANCE 117.27 AQUATIC CTR GAS JUN 420726 56284078JUN22 1940.6256 UTILITIES-NATURAL GAS AQUATIC SWIM CENTER 19.48 HUNTINGTON PK GAS JUN 420790 56346620JUN22 1730.6256 UTILITIES-NATURAL GAS PARK BUILDING MAINTENANCE 157.44 CMF STRG BLD 3 GAS JUN 420724 56696487JUN22 1540.6256 UTILITIES-NATURAL GAS CMF BUILDINGS&GROUNDS MNTC 30.11 460 REFLECTION RD GAS JUN 420789 75761361JUN22 5380.6256 UTILITIES-NATURAL GAS SEWER LIFT STN REPAIR&MNTC 3,659.09 SWIM UNIT D GAS JUN 420727 78955218JUN22 1940.6256 UTILITIES-NATURAL GAS AQUATIC SWIM CENTER 29.87 SWIM PK GAS JUN 420728 79512695JUN22 1940.6256 UTILITIES-NATURAL GAS AQUATIC SWIM CENTER 153.75 HCSC GAS JUN 420730 79615332JUN22 1920.6256 UTILITIES-NATURAL GAS SENIOR CENTER 47.61 UTIL SAN LIFT 2 GEN GAS JUN 420731 91747147JUN22 5380.6256 UTILITIES-NATURAL GAS SEWER LIFT STN REPAIR&MNTC 837.92 GOLF GAS JUN 420732 96338967JUN22 2215.6256 UTILITIES-NATURAL GAS GOLF CLUBHOUSE BUILDING 24,678.13 312992 6/29/2022 139111 CENTRAL TURF&IRRIGATION SUP 656.97 JCRPW IRRIGATION PARTS 420686 5024793100 1780.6215 EQUIPMENT-PARTS PARK HIGH SCHOOL#4 FIELDS 1,333.83 JCRPE&QP IRRIGATION PARTS 420686 5024793100 1715.6215 EQUIPMENT-PARTS PARK ATHLETIC FIELD MAINTENAN( 32.53 JCRPE IRRIGATION PARTS 420646 5024796300 1715.6215 EQUIPMENT-PARTS PARK ATHLETIC FIELD MAINTENAN( 2,023.33 312993 6/29/2022 100878 CHARTER COMMUNICATIONS 89.86 GOLF CABLE TV-JUNE 420706 835230604052429 2215.6237 TELEPHONE/PAGERS GOLF CLUBHOUSE BUILDING 8JUN22 89.86 312994 6/29/2022 100282 CINTAS CORPORATION 12.00 AIR FRESHENER,TOWELS 420628 4115458333 2215.6240 CLEANING SERVICE/GARBAGE REMOVGOLF CLUBHOUSE BUILDING 59.00 RUGS 420628 4115458333 2215.6240 CLEANING SERVICE/GARBAGE REMOVGOLF CLUBHOUSE BUILDING 191.84 LINENS 420628 4115458333 2270.6240 CLEANING SERVICE/GARBAGE GOLF FOOD&BEVERAGE 42.32 CMF MATS 420661 4122113208 1540.6240 CLEANING SERVICE/GARBAGE REMOVCMF BUILDINGS&GROUNDS MNTC 59.00 MATS 420620 4122310587 2215.6240 CLEANING SERVICE/GARBAGE REMOVGOLF CLUBHOUSE BUILDING 125.00 AIR FRESHENER,TP,TOWELS 420620 4122310587 2215.6240 CLEANING SERVICE/GARBAGE REMOVGOLF CLUBHOUSE BUILDING R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 12 Council Check Register by Invoice&Summary 5/9/2022 — 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 312994 6/29/2022 100282 CINTAS CORPORATION Continued... 213.35 LINENS 420620 4122310587 2270.6240 CLEANING SERVICE/GARBAGE GOLF FOOD&BEVERAGE 702,51 312995 6/29/2022 130960 COLDSPRING GRANITE COMPANY 472.00 BOULDER SCROLL-LANGHORST 420690 RI1890533 5605.6326 CREMATION BOULDER CEMETERY 90.00 COLUMBARIUM HARDWARE 420660 RI1895054 5605.6325 COLUMBARIUM CEMETERY 562.00 312996 6/29/2022 142662 CONVENTION&VISITORS BUREAU 8,870.64 LODGING TAX-MAY 2022 420715 20220621 7005.6319 REIMBURSEMENT OF REV COLL FOR LODGING TAX 8,870.64 312997 6/29/2022 100137 DELEGARD TOOL CO 136.08 REPAIR OF TWO 3/8"IMPACTS 420939 177063 1530.6211 SMALL TOOLS&EQUIPMENT FLEET&BUILDINGS-CMF 136.08 312998 6/29/2022 100434 DOUGHERTY MOLENDA SOLFEST HILL 30,439.60 POL PROSECUTION SVC-JULY 420714 66112720722 1055.6231 LEGAL SERVICES LEGAL PROSECUTING ATTORNEY 15,701.00 GEN CIVIL LEGAL SVC-JULY 420713 66112730722 1050.6231 LEGAL SERVICES LEGAL GENERAL SERVICES 46,140.60 312999 6/29/2022 153159 DREKKER BREWING CO 1,125.00 BEER#3 00052472 420766 14403 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 1,125.00 313000 6/29/2022 153625 EHLERS SERVICES PLOWING 850.00 GRAVE DIGGING 5/26 420700 154774 5605.6249 OTHER CONTRACTUAL SERVICES CEMETERY 850.00 313001 6/29/2022 157140 ELM CREEK BREWING COMPANY 231.00 BEER#3 00052850 420769 2541 5085,6530 BEER LIQUOR#3 STOCK PURCHASES 77.00 BEER#1 00052850 420767 2595 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 219.00 BEER#3 00052850 420770 2622 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 154.00 BEER#1 00052850 420768 2628 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 681.00 313002 6/29/2022 150163 GALLS 158.40 UNIFORMS-WALKER 420667 21408818 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 1,270.84 VEST-GERBITZ 420934 21409941 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 1,270.84 VEST-WALKER 420935 21410066 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 13 Council Check Register by Invoice&Summary 5/9/2022 -- 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 313002 6/29/2022 150163 GALLS Continued... 13.80 UNIFORMS-FRANCIS 420668 21425319 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 72.65 GERBITZ-CLASS A 420669 21440965 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 2,786.53 313003 6/29/2022 102694 GERTENS 1,079,70 GRASS SEED-RESTORATIONS 420694 17882512 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 1,079,70 313004 6/29/2022 152979 GO PERMITS LLC 1.00 PARTIAL REFUND 13131 GALLERIA 420917 20220624 1001.4072 STATE SURTAX COLLECTED GENERAL FUND REVENUE 85.97 PARTIAL REFUND 13131 GALLERIA 420917 20220624 1001.4060 PERMIT-BUILDING PERMIT GENERAL FUND REVENUE 86.97 313005 6/29/2022 101328 GOVCONNECTION INC 132.90 UPS BATTERIES 420632 72934648 1030,6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 132.90 313006 6/29/2022 100314 GREAT LAKES COCA-COLA DISTRIBU 96.95 NA BEVERAGES ENTERED 6-23 420704 3562210920 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 595.53 TAX#1 00000122 420771 3646215851 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 25.20 NTAX#1 00000122 420772 3646215851 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 546.18 TAX#3 00000122 420774 3646215866 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 20.24 NTAX#3 00000122 420775 3646215866 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 353.44 TAX#2 00000122 420773 3646215940 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 1,637.54 313007 6/29/2022 101169 HAWKINS,INC. 1,779.72 BOOSTER PUMP REPLACEMENT. 420707 6210264 1940.6265 REPAIRS-EQUIPMENT AQUATIC SWIM CENTER 1,779.72 313008 6/29/2022 100231 HOHENSTEINS INC 1,171.05 BEER#2 00005574 420782 511279 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 2,102.20 BEER#1 00005574 420776 5113.92 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 78.00 BEER#1 00005574 420777 5113.92 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 1,005.35 BEER#3 00005574 420783 511334 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 23.00 TAX#3 00005574 420784 511334 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 1,306.00 BEER#3 00005574 420785 513360 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 25.50 TAX#3 00005574 420786 513360 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 1,853.25 BEER#1 00005574 420778 513380 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 28.00- CMBEER#1 00005574 420779 513410 5015.6530 BEER LIQUOR#1 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 14 Council Check Register by Invoice&Summary 5/9/2022 -- 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 313008 6/29/2022 100231 HOHENSTEINS INC Continued... 1,235.85 BEER#1 00005574 420780 515270 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 453.75 BEER#2 00005574 420781 515271 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 1,358,50 BEER#3 00005574 420787 515275 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 108.00 TAX#3 00005574 420788 515275 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 10,692.45 313009 6/29/2022 101022 HOSE CONVEYORS INC 12.68- GOLF USE TAX 420642 98649 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 12,68 GOLF USE TAX 420642 98649 2243.6215 EQUIPMENT-PARTS GOLF IRRIGATION MAINTENANCE 184.47 WATERING HOSE AND FITTINGS 420642 98649 2243.6215 EQUIPMENT-PARTS GOLF IRRIGATION MAINTENANCE 184.47 313010 6/29/2022 153226 HYVEE 110.00 CATERING EVENT 6-14-22 420625 202206170525 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 110.00 313011 6/29/2022 116371 LOFFLER COMPANIES INC(CONT I 178.00 PRINTER TONER&MAINTENANCE 420633 4063272 1500.6265 REPAIRS-EQUIPMENT PW MANAGEMENT 178.00 313012 6/29/2022 100309 MENARDS 52.90- PATCH KIT 420644 36521 2215,6229 GENERAL SUPPLIES GOLF CLUBHOUSE BUILDING 3.64- GOLF USE TAX 420644 36521 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 3.64 GOLF USE TAX 420644 36521 2215,6229 GENERAL SUPPLIES GOLF CLUBHOUSE BUILDING 32.96 REPL SAW BLADES 420648 36571 5330.6215 EQUIPMENT-PARTS WTR MAIN/HYDRANT/CURB STOP N 12.36 DRILL BITS 420652 36634 1940,6211 SMALL TOOLS&EQUIPMENT AQUATIC SWIM CENTER 22.56 POOL BOLTS,FLEX PASTE 420655 36732 1930.6229 GENERAL SUPPLIES REDWOOD POOL 26.96 VENT REPLACEMENT. 420930 36866 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 23.97 FAC LARGE CLIP BOX 420929 36920A 1940.6210 OFFICE SUPPLIES AQUATIC SWIM CENTER 33.89 VENT REPAIR. 420931 36937 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 16,96 BATHROOM SIGNS. 420657 36950 1940,6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 18.86 KEYBOARD BATTERIES 420657 36950 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 160.27 MOPS AND BRUSHES. 420657 36950 1940.6211 SMALL TOOLS&EQUIPMENT AQUATIC SWIM CENTER 6.95 FOR KEVINS OFFICE 420672 36975 1060,6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MNl 39.23 SMALL CLAMPS, 420914 36979 1940.6211 SMALL TOOLS&EQUIPMENT AQUATIC SWIM CENTER 46.31 PAINTING SUPPLIES 420673 37048 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 13.98 DRILL BITS. 420913 37050 1940,6211 SMALL TOOLS&EQUIPMENT AQUATIC SWIM CENTER 35.82 CLOROX WIPES,MISC 420928 37221 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 99.98 SHADE FOR LIFEGUARDS 420928 37221 1930,6229 GENERAL SUPPLIES REDWOOD POOL 70.89 TOOLS. 420925 37283 1940.6211 SMALL TOOLS&EQUIPMENT AQUATIC SWIM CENTER R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 15 Council Check Register by Invoice&Summary 5/9/2022 -- 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 313012 6/29/2022 100309 MENARDS Continued... 38.12 PLUMBING REPAIR. 420927 37287 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 1.28 PK RISERS 420829 37294 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 35.76 KELLEY CLOCK TOWER REPAIR 420828 37301 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 73.21 CLEANING SUPPLIES 420818 37383 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN-I 48.39 SMALL TOOLS. 420924 37396 1940.6211 SMALL TOOLS&EQUIPMENT AQUATIC SWIM CENTER 74.96 AFS3 LAWN SPRINKLER HEADS 420827 37480 1340.6215 EQUIPMENT-PARTS FIRE BLDG&GROUNDS MNTC 880.77 313013 6/29/2022 157498 METRO HOLDINGS LLC 36.41 UB REFUND 5055 147TH ST W 420721 20220623C 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 36.41 313014 6/29/2022 139959 MINNESOTA BRASS 2,000.00- RECLASS TO 7005.6399 419958 20220606 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 2,000.00 FREEDOM DAYS PARADE UNIT 419958 20220606 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 2,000.00 Freedom Days Parade Unit 419958 20220606 7005.6399 OTHER CHARGES LODGING TAX 2,000.00 313015 6/29/2022 114686 MN POLLUTION CONTROL AGENCY 310.00 MPCA PERMIT 420662 20220620A 4502.6399 2021155G OTHER CHARGES IMPROVEMENTS-ASSESSED 310.00 313016 6/29/2022 151869 MODIST BREWING CO LLC 168.67 BEER#1 00052303 420859 31906 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 400.67 BEER#3 00052303 420862 31911 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 159.00 BEER#2 00052303 420860 31912 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 106.00 BEER#3 00052303 420861 32099 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 834.34 313017 6/29/2022 100995 NAPA AUTO PARTS 3.11- GOLF USE TAX 420627 1489522824 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 3.11 GOLF USE TAX 420627 1489522824 2240.6215 EQUIPMENT-PARTS GOLF EQUIPMENT MAINTENANCE 45.28 OIL FILTER 420627 1489522824 2240.6215 EQUIPMENT-PARTS GOLF EQUIPMENT MAINTENANCE 45,28 313018 6/29/2022 157497 NELSON,MICHELLE R 11.19 UB REFUND 1041 BALDWIN DR 420720 20220623B 5301.4997 WATER/SEWERACCT REFUNDS WATER&SEWER FUND REVENUE 11.19 313019 6/29/2022 149064 NEO ELECTRICAL SOLUTIONS R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 16 Council Check Register by Invoice&Summary 5/9/2022 -- 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 313019 6/29/2022 149064 NEO ELECTRICAL SOLUTIONS Continued... 1,510.00 ELECTRICAL AT FRONT GATE SIGN 420712 2108 4427,6265 2021177P REPAIRS-EQUIPMENT VALLEYWOOD IMPROVEMENTS 1,510.00 313020 6/29/2022 137344 NOW MICRO INC 2,380.00 LAPTOP MOUNTING KITS(35) 420680 IV530684 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 2,380.00 313021 6/29/2022 127905 OFFICE OF MN.IT SERVICES 265.65 LANGUAGE LINE-MAY 420641 W22050555 1200.6237 TELEPHONE/PAGERS POLICE MANAGEMENT 265.65 313022 6/29/2022 100374 PEPSI-COLA COMPANY 332.65 TAX#2 00002171 420863 30487359 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 22.92 NTAX#2 00002171 420864 30487359 5055.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 355.57 313023 6/29/2022 121994 PITNEY BOWES INC 152.98 POSTAGE MACH.SEALING BOTTLES 420678 1020926931 1035.6210 OFFICE SUPPLIES FINANCE 152.98 313024 6/29/2022 151210 POLLARD WATER 347.70 LOCATE PAINT 420626 215512 5335.6229 GENERAL SUPPLIES WATER FINAL/SERVICE ON OFF/LO( 347.70 313025 6/29/2022 156797 PORTAGE BREWING COMPANY 396.00 BEER#3 00052810 420867 2331 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 270.00 BEER#1 00052810 420865 2402 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 157.50 BEER#3 00052810 420866 2426 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 823.50 313026 6/29/2022 153484 PRYES BREWING COMPANY LLC 447.00 BEER#3 00052530 420869 38436 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 142.00 BEER#1 00052530 420868 38449 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 589.00 313027 6/29/2022 149126 RED BULL DISTRIBUTION COMPANY 206.00 TAX#3 00052064 420872 2003333703 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 533.00 TAX#1 00052064 420870 5002122802 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 175.75 TAX#2 00052064 420871 5002178055 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 914.75 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 17 Council Check Register by Invoice&Summary 5/9/2022 -- 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 313027 6/29/2022 149126 RED BULL DISTRIBUTION COMPANY Continued, 313028 6/29/2022 132465 SAM'S CLUB DIRECT 37.28 FOOD FOR RESALE. 420951 1963A 1930.6540 TAXABLE MISC FOR RESALE REDWOOD POOL 4.19- FIRE SALES TAX ADJUST 420941 202205251318 1340.6229 GENERAL SUPPLIES FIRE BLDG&GROUNDS MNTC 4.19 FIRE SALES TAX ADJUST 420941 202205251318 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 55.93 PLATES FOR ALL STATIONS 420941 202205251318 1340.6229 GENERAL SUPPLIES FIRE BLDG&GROUNDS MNTC 15.74 NA BEVERAGES 420942 202205261032 2270.6421 GOLF-NONALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 95,88 FOOD 420943 202205311228 2270,6420 GOLF-FOOD GOLF FOOD&BEVERAGE 54.48 FOOD 420945 202206011126 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 16.00 FOOD 420946 202206021501 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 179.48 GARBAGE BAGS,PAPER TOWELS, 420946 202206021501 2215.6229 GENERAL SUPPLIES GOLF CLUBHOUSE BUILDING 14.90 FOOD 420947 202206031105 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 19.98 CAKE FOR PARKER'S LAST DAY 420950 202206091045 1200.6229 GENERAL SUPPLIES POLICE MANAGEMENT 2.85- GOLF SALES TAX ADJUST 420948 202206091424 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 2.85 GOLF SALES TAX ADJUST 420948 202206091424 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 34.03 FOOD 420948 202206091424 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 57.00 NA BEVERAGES 420948 202206091424 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 130.15 LIFE SNACKS INVENTORY 420953 20220615 7203.6398 LIFE SNACKS CITY WELLNESS PROGRAM 1,37- GOLF SALES TAX ADJUST 420944 746 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 1.37 GOLF SALES TAX ADJUST 420944 746 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 19.00 TRAYS 420944 746 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 31.41 FOOD 420944 746 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 12.18 SPOON 420949 977 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 773.44 313029 6/29/2022 100829 SHAMROCK GROUP INC 105.00 ICE MAKER WATER FILTER 420654 2770123 1940.6215 EQUIPMENT-PARTS AQUATIC SWIM CENTER 74.00 CO2 AND NITRO CYLINDER RENT 420629 2773761 2270.6310 RENTAL EXPENSE GOLF FOOD&BEVERAGE 179.00 313030 6/29/2022 154912 SP3 LLC 1,324.00 BEER#3 00052668 420878 149203 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 561.58 BEER#1 00052668 420874 149662 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 591.00 BEER#3 00052668 420877 150354 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 1,239.50 BEER#3 00052668 420875 151244 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 171.50- CMBEER#3 00052668 420876 151244 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 401.75 BEER#1 00052668 420873 151494 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 3,946.33 313031 6/29/2022 140021 ST PAUL,CITY OF R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 18 Council Check Register by Invoice&Summary 5/9/2022 -- 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 313031 6/29/2022 140021 ST PAUL,CITY OF Continued... 769.30 ASPHALT REPAIR MIX(10 TN) 420702 IN49488 1610 6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN' 769.30 313032 6/29/2022 145118 STEEL TOE BREWING,LLC 99.00 BEER#1 00051551 420879 46061 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 99,00 BEER#2 00051551 420880 46108 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 198.00 313033 6/29/2022 111161 STERICYCLE INC. 26.85 ENGINEERING SHRED-I I 420932 8001843849 1510.6240 CLEANING SERVICE/GARBAGE REMOVPW ENGINEERING& I ECHNICAL 26.85 PLANNING SHRED-IT 420932 8001843849 1100.6240 CLEANING SERVICE/GARBAGE REMOVDEV MANAGEMENT 80.54 INSPECTIONS SHRED-IT 420932 8001843849 1400.6240 CLEANING SERVICE/GARBAGE REMOVINSPECTIONS MANAGEMENT 134.24 313034 6/29/2022 147984 SWAGIT PRODUCTIONS,LLC 695.00 WEBSTREAMING SERVICES MAY 420688 20521 4817.6235 CONSULTANT SERVICES CABLE TV-SPECIAL REV FUND 695.00 313035 6/29/2022 100470 TIME SQUARE SHOPPING CENTER II 1,727.22 LIQ1 CAM ESCROW-JULY 420716 20220621 5025.6310 RENTAL EXPENSE LIQUOR#1 OPERATIONS 1,752.12 LIQ1 TAX ESCROW-JULY 420716 20220621 5025.6310 RENTAL EXPENSE LIQUOR#1 OPERATIONS 12,000.00 LIQ1 LEASE-JULY 420716 20220621 5025.6310 RENTAL EXPENSE LIQUOR#1 OPERATIONS 15,479.34 313036 6/29/2022 100631 VERIZON WIRELESS 1,285.49 IPAD REPLACEMENT(1)SANITARY 420630 20220620 5365.6237 TELEPHONE/PAGERS SEWER MGMT/REPORTS/DATA ENT 2,570.98 IPAD REPLACEMENTS(2)WATER 420630 20220620 5305.6237 TELEPHONE/PAGERS WATER MGMT/REPORT/DATA ENTR' 40.01 PW WIRELESS DATA 420952 9908087426 1500.6237 TELEPHONE/PAGERS PW MANAGEMENT 41.46 SHOP CELL PHONE JUN 420952 9908087426 1530.6237 TELEPHONE/PAGERS FLEET&BUILDINGS-CMF 41.46 PK CELL PHONE JUN 420952 9908087426 1710.6237 TELEPHONE/PAGERS PARK MAINTENANCE MANAGEMEN 41.46 HCSC CELL PHONE JUN 420952 9908087426 1920.6237 TELEPHONE/PAGERS SENIOR CENTER 75.02 IT WIRELESS DATA 420952 9908087426 1030.6237 TELEPHONE/PAGERS INFORMATION TECHNOLOGY 80.06 CODE WIRELESS DATA 420952 9908087426 1013.6237 TELEPHONE/PAGERS CODE ENFORCEMENT 80.08 PK WIRELESS DATA 420952 9908087426 1710.6237 TELEPHONE/PAGERS PARK MAINTENANCE MANAGEMEN 82.92 ADM CELL PHONE JUN 420952 9908087426 1010.6237 TELEPHONE/PAGERS ADMINISTRATION 82.92 CODE CELL PHONE JUN 420952 9908087426 1013.6237 TELEPHONE/PAGERS CODE ENFORCEMENT 124.38 INSP CELL PHONE JUN 420952 9908087426 1400.6237 TELEPHONE/PAGERS INSPECTIONS MANAGEMENT 124.38 STR CELL PHONE JUN 420952 9908087426 1600.6237 TELEPHONE/PAGERS STREET MANAGEMENT 160.21 INSP WIRELESS DATA 420952 9908087426 1400.6237 TELEPHONE/PAGERS INSPECTIONS MANAGEMENT 165.84 FIRE CELL PHONE JUN 420952 9908087426 1330.6237 TELEPHONE/PAGERS FIRE OPERATIONS R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 19 Council Check Register by Invoice&Summary 5/9/2022 -- 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 313036 6/29/2022 100631 VERIZON WIRELESS Continued... 198,48 REC CELL PHONE JUN 420952 9908087426 1700.6237 TELEPHONE/PAGERS PARK&RECREATION MANAGEMEN 207.30 ENG CELL PHONE JUN 420952 9908087426 1510.6237 TELEPHONE/PAGERS PW ENGINEERING&TECHNICAL 224.62 ENG WIRELESS DATA 420952 9908087426 1510.6237 TELEPHONE/PAGERS PW ENGINEERING&TECHNICAL 400.10 REC WIRELESS DATA 420952 9908087426 1700.6237 TELEPHONE/PAGERS PARK&RECREATION MANAGEMEN 593.05 FIRE WIRELESS DATA 420952 9908087426 1330.6237 TELEPHONE/PAGERS FIRE OPERATIONS 800.22 STR WIRELESS DATA 420952 9908087426 1600.6237 TELEPHONE/PAGERS STREET MANAGEMENT 1,400.97 POL WIRELESS DATA 420952 9908087426 1205.6237 TELEPHONE/PAGERS POLICE RECORDS UNIT 150.06 GOLF WIRELESS DATA 420952 9908087426 2205.6237 TELEPHONE/PAGERS GOLF MANAGEMENT 34.30 UB CELL PHONE JUN 420952 9908087426 5105.6237 TELEPHONE/PAGERS GOLF MANAGEMENT 21.44 UTIL ON-CALL CELL PHONE JUN 420952 9908087426 5365.6237 TELEPHONE/PAGERS SEWER MGMT/REPORTS/DATA ENT 21.45 UTIL ON-CALL CELL PHONE JUN 420952 9908087426 5305.6237 TELEPHONE/PAGERS WATER MGMT/REPORT/DATA ENTR' 82.92 UTIL CELL PHONE JUN 420952 9908087426 5305.6237 TELEPHONE/PAGERS WATER MGMT/REPORT/DATA ENTR' 82.92 UTIL CELL PHONE JUN 420952 9908087426 5365.6237 TELEPHONE/PAGERS SEWER MGMT/REPORTS/DATA ENT 771.93 UTIL WIRELESS DATA 420952 9908087426 5305.6237 TELEPHONE/PAGERS WATER MGMT/REPORT/DATA ENTR' 40.01 STORM WIRELESS DATA 420952 9908087426 5505.6237 TELEPHONE/PAGERS STORM DRAIN MNTC/RPR/SUMPS 124,38 STORM CELL PHONE JUN 420952 9908087426 5505.6237 TELEPHONE/PAGERS STORM DRAIN MNTC/RPR/SUMPS 10,150.82 20220548 5/9/2022 120679 U S BANK P CARD 15.99 SPARTAN CAMERA DATA 419708 240113421180000 1200.6237 TELEPHONE/PAGERS POLICE MANAGEMENT 40850879 Supplier 155691 SPARTAN CAMERA(PCARD) 71.43- UTIL SALES TAX ADJUST 419678 240133921160028 5365.6730 CAPITAL OUTLAY-TRANSPORTATION SEWER MGMT/REPORTS/DATA ENT 43044499 71.43 UTIL SALES TAX ADJUST 419678 240133921160028 5300.2330 DUE TO OTHER GOVERNMENT WATER&SEWER FUND BAL SHEET 43044499 536,99 WEATHER TECH FLOOR MATS 419678 240133921160028 5365.6730 CAPITAL OUTLAY-TRANSPORTATION SEWER MGMT/REPORTS/DATA ENT 43044499 536.99 WEATHER TECH FLOOR MATS 419678 240133921160028 5305.6730 CAPITAL OUTLAY-TRANSPORTATION WATER MGMT/REPORT/DATA ENTR' 43044499 Supplier 153379 WEATHERTECH(PCARD) 2.85- POL SALES TAX ADJUST 419707 240133921180030 1200.6281 UNIFORM/CLOTHING ALLOWANCE POLICE MANAGEMENT 57013004 2.85 POL SALES TAX ADJUST 419707 240133921180030 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 57013004 42.85 UNIFORM-REPLACE BADGES 419707 240133921180030 1200.6281 UNIFORM/CLOTHING ALLOWANCE POLICE MANAGEMENT 57013004 Supplier 116502 3 GUYS SEWING(PCARD) 237.79 UTIL MNTC PHONE APR 420257 240552321250833 5305.6237 TELEPHONE/PAGERS WATER MGMT/REPORT/DATA ENTR' 03709132 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 20 Council Check Register by Invoice&Summary 5/9/2022 -- 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20220548 5/9/2022 120679 U S BANK P CARD Continued... 33.00 CMF RADIO LINE APR 420258 240552321250833 1540.6237 TELEPHONE/PAGERS CMF BUILDINGS&GROUNDS MNTC 03735046 72.51 IA1 PHONES APR 420259 240552321250833 5210.6237 TELEPHONE/PAGERS ARENA 1 BUILDING MAINTENANCE 10840367 69.50 AVCC CREDIT CARD PHONE APR 420260 240552321250833 1900.6237 TELEPHONE/PAGERS AV COMMUNITY CENTER 17628278 52.81 GOLF CLUBHOUSE PHONES APR 420261 240552321250833 2215.6237 TELEPHONE/PAGERS GOLF CLUBHOUSE BUILDING 18783718 296.75 SWIM CHLORINE MONITOR APR 420262 240552321250833 1940.6237 TELEPHONE/PAGERS AQUATIC SWIM CENTER 19662465 173.43 CH GENERATOR/HVAC MODEM APR 420263 240552321250833 1060.6237 TELEPHONE/PAGERS MUNICIPAL BLDG&GROUNDS MN-I 34754420 400.97 PK REDWOOD PHONES APR 420270 240552321250837 1730.6237 TELEPHONE/PAGERS PARK BUILDING MAINTENANCE 13705043 176.38 JC ACTIVITY CTR PHONES APR 420264 240552321250837 1730.6237 TELEPHONE/PAGERS PARK BUILDING MAINTENANCE 21765484 16.50 POL INTOXILIZER APR 420265 240552321250837 1250.6237 TELEPHONE/PAGERS POLICE FACILITY 31079835 141.77 PK JCRP PHONES APR 420266 240552321250837 1730.6237 TELEPHONE/PAGERS PARK BUILDING MAINTENANCE 34871634 206.26 UTIL WTP PHONES APR 420267 240552321250837 5325.6237 TELEPHONE/PAGERS WATER TREATMENT FCLTY MNTC/R 41826605 Supplier 155769 FRONTIER ONLINE(PCARD) 103.68 FDIC-INDIANAPOLIS-NELSON 420007 241225421217440 1310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 04194271 Supplier 151798 BP(PCARD) 20.00 EXPLORER BANQUET 420024 241225821250170 1200.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE MANAGEMENT 12051607 Supplier 157244 NORTHERN STAR EVENTS(PCARD) 3.28 FRIDAY CLASS APRIL 419703 241374621180014 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS 52465425 Supplier 149661 HY VEE(PCARD) 48.65 HOMICIDE CONF-WI DELLS-BONE 419711 241374621183006 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 65685179 Supplier 157247 HUHOT MONGOLIAN GRILL(PCARD) 50.00 FDIC-INDIANAPOLIS-NELSON 420008 241374621210013 1310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 53423353 Supplier 145769 SPEEDWAY(PCARD) 35.34 HOMICIDE CONF-WI DELLS-BONE 419710 241640521193780 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 21 Council Check Register by Invoice&Summary 5/9/2022 -- 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20220548 5/9/2022 120679 U S BANK P CARD Continued... 03421584 Supplier 145315 EXXONMOBILE(PCARD) 7.12- PK SALES TAX ADJUST 419663 241640721131050 1730.6211 SMALL TOOLS&EQUIPMENT PARK BUILDING MAINTENANCE 02081612 7.12 PK SALES TAX ADJUST 419663 241640721131050 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 02081612 107.11 SCANNER FOR OFFICE 419663 241640721131050 1730.6211 SMALL TOOLS&EQUIPMENT PARK BUILDING MAINTENANCE 02081612 64.24 BUSINESS CARDS 419671 241640721161050 1200.6239 PRINTING POLICE MANAGEMENT 05012629 Supplier 132732 STAPLES(PCARD) 88.08 FOOD 419705 241640721180910 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 17135491 3 98 PS GENERAL 420006 241640721190910 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS 07326059 Supplier 100463 TARGET STORES(PCARD) 21.41 PROPANE FOR GAS GRILL 420012 241640721226910 1200.6229 GENERAL SUPPLIES POLICE MANAGEMENT 01919646 Supplier 103023 KWIK TRIP INC(PCARD) 26.07 FOOD 420023 241640721240910 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 16235393 Supplier 100463 TARGET STORES(PCARD) 4,26- UTIL SALES TAX ADJUST 420019 242316821244000 5330.6211 SMALL TOOLS&EQUIPMENT WTR MAIN/HYDRANT/CURB STOP N 22818636 4_26 UTIL SALES TAX ADJUST 420019 242316821244000 5300.2330 DUE TO OTHER GOVERNMENT WATER&SEWER FUND BAL SHEET 22818636 64.23 2"RPZ WITH METER JACK 420019 242316821244000 5330.6211 SMALL TOOLS&EQUIPMENT WTR MAIN/HYDRANT/CURB STOP N 22818636 Supplier 151597 HARBOR FREIGHT(PCARD) 449,50 WUTT TRAINING#8 HENDRICKSON 420022 242476021240010 5365.6275 SCHOOLS/CONFERENCES/EXP LOCAL SEWER MGMT/REPORTS/DATA ENT 86400954 Supplier 150171 MN STATE COLLEGES(PCARD) 2.13- REC SALES TAX ADJUST 419680 242697921175005 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS 91340515 2.13 REC SALES TAX ADJUST 419680 242697921175005 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 91340515 31 98 LLAPRIL MOTHER DAY CARNATIONS 419680 242697921175005 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS 91340515 Supplier 109192 FLOWERAMA(PCARD) R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 22 Council Check Register by Invoice&Summary 5/9/2022 -- 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20220548 5/9/2022 120679 U S BANK P CARD Continued... 160.00 PHOTOS FOR PD 420021 242697921245006 1210,6239 PRINTING POLICE FIELD OPERATIONS/PATRO 19588930 Supplier 157240 FASTFOTO&DIGITIAL(PCARD) 125.00 FDIC-INDIANAPOLIS-NELSON 419669 243160521155488 1310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 07909254 Supplier 125992 SHELL OIL(PCARD) 376.43 HOMICIDE CONF-WI DELLS-BONE 419674 243254521179000 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 14968483 376.43 HOMICIDE CONF-WI DELLS-BECKER 419676 243254521179000 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 14968632 39.28 HOMICIDE CONF-WI DELLS-BONE 419679 243254521179000 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 17155484 Supplier 157099 KALAHARI RESORT(PCARD) 114,00- IT SALES TAX ADJUST 420018 243990021235034 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 07039346 114.00 IT SALES TAX ADJUST 420018 243990021235034 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 07039346 1,713.99 LARGE SCREEN DISPLAY JONATHON 420018 243990021235034 1030,6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 07039346 Supplier 113057 BEST BUY(PCARD) 26.42 CITIZEN'S ACADEMY TREATS 419706 244273321187302 1275.6229 GENERAL SUPPLIES POL COMMUN OUTREACH/CRIME P 68970418 Supplier 148071 CUB FOODS(PCARD) 104.93 CAT CONVERTER EVENT-PAINT 420026 244310521258380 1200.6229 GENERAL SUPPLIES POLICE MANAGEMENT 01716045 Supplier 148110 O'REILLY AUTO(PCARD) 829.00 PWX CONF SAAM CHARLOTTE NC 419666 244310621132866 1500.6276 SCHOOLS/CONFERENCES/EXP OTHERPW MANAGEMENT 23000062 Supplier 157234 APWA REGISTRATION(PCARD) 175.00 ADVERTISING 419668 244365421150132 2205.6239 PRINTING GOLF MANAGEMENT 66676444 Supplier 156929 TRIPLESEAT SOFTWARE(PCARD) 580.00 NLC SUMMIT-KANSASCITY-BERGMAN 420015 244921521228521 1005.6276 SCHOOLS/CONFERENCES/EXP OTHERMAYOR/CITY COUNCIL 05633854 Supplier 148105 NATL LEAGUE OF CITIES(PCARD) 599.00 CRAFT BREWERS CONFERENCE-AS 420014 244921521228521 1100.6275 SCHOOLS/CONFERENCES/EXP LOCAL DEV MANAGEMENT 19353853 Supplier 157235 BREWER ASSOCIATION(PCARD) 25.00 DE-ESCALATION TRNG-SKINNER 419677 244939821162077 1940.6275 SCHOOLS/CONFERENCES/EXP LOCAL AQUATIC SWIM CENTER R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 23 Council Check Register by Invoice&Summary 5/9/2022 -- 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20220548 5/9/2022 120679 U S BANK P CARD Continued... 21700040 Supplier 151801 MN REC AND PARK(PCARD) 200.00 MN GIS CONF-T.SOLBERG 420004 245593021199000 5305.6275 SCHOOLS/CONFERENCES/EXP LOCAL WATER MGMT/REPORT/DATA ENTR' 17313788 Supplier 148742 MN GIS/LIS CONSORTIUM(PCARD) 11.00 FORFEITURE FORMS 420028 245593021259000 1200.6239 PRINTING POLICE MANAGEMENT 18229803 Supplier 157241 MINNESOTA COUNTY ATTORNEY(PCARD) 3.96- CMF SALES TAX ADJUST 419709 246326921195005 1540.6215 EQUIPMENT-PARTS CMF BUILDINGS&GROUNDS MNTC 26456246 3,96 CMF SALES TAX ADJUST 419709 246326921195005 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 26456246 59.51 WINDSHIELD WASHER DISPENSER 419709 246326921195005 1540.6215 EQUIPMENT-PARTS CMF BUILDINGS&GROUNDS MNTC 26456246 Supplier 157236 CJ SPRAY(PCARD) 95.30 ELEVATOR RESCUE BOOK/DVDS 419670 246921621151001 1310.6229 GENERAL SUPPLIES FIRE TRAINING 56357981 Supplier 157245 CLARION EVENTS(PCARD) 431.49 CO-RESPONDER SMITH CHAPELHILL 419673 246921621151002 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 43626950 Supplier 157239 EXPEDIA(PCARD) 4,00 BALLOONS FOR STAR WARS CLASS 419704 246921621181003 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS 31247989 Supplier 102901 PARTY CITY(PCARD) 59.00 EMAIL MARKETING 420013 246921621211004 5005.6239 PRINTING LIQUOR GENERAL OPERATIONS 98493918 Supplier 141272 MAILCHIMP(PCARD) 56.67- FAC SALES TAX ADJUST 420027 246921621241003 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 00594306 56.67 FAC SALES TAX ADJUST 420027 246921621241003 1000,2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 00594306 825.11 AVFAC REPLACE SHOWER BENCHES 420027 246921621241003 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 00594306 Supplier 148266 GLOBAL INDUSTRIAL(PCARD) 50.00 ADVERTISING 420025 246921621241008 2205.6239 PRINTING GOLF MANAGEMENT 80610506 Supplier 148619 FACEBOOK INC(PCARD) 375.00 DMT SCHOOL-KOLLER 420016 247170521247312 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 48862696 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 24 Council Check Register by Invoice&Summary 5/9/2022 -- 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20220548 5/9/2022 120679 U S BANK P CARD Continued... 375.00 DMT SCHOOL-MARSHBANK 420017 247170521247312 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 48862712 375.00 DMT SCHOOL 420020 247170521247312 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 48862720 175,00 CANAM CONF-NISSWA-ORDORFF 420268 247170521261512 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 64381547 Supplier 150045 BCA TRAINING EDUCATION(PCARD) 50,00 WHISTLES 419664 247554221122711 1930.6229 GENERAL SUPPLIES REDWOOD POOL 20887026 240.50 WHISTLES 419664 247554221122711 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 20887026 Supplier 157242 MARINE RESCUE PRODUCTS(PCARD) 495.00 BASIC SRO-DROGSETH FARGO ND 420002 247554221161311 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 62657909 495.00 BASIC SRO-BROUGHTEN FARGO ND 420003 247554221161311 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 62657917 Supplier 157243 NATIONAL ASSOC OF S(PCARD) 28.38 CHAPLAIN MEETING LUNCH 419712 247554221191711 1200.6229 GENERAL SUPPLIES POLICE MANAGEMENT 99256751 Supplier 143839 WHITE CASTLE#80039(PCARD) .50- NR SALES TAX ADJUST 419672 248019721152073 1520.6229 GENERAL SUPPLIES NATURAL RESOURCES 35900019 .50 NR SALES TAX ADJUST 419672 248019721152073 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 35900019 7.49 STRAW BALE TREE SALE 419672 248019721152073 1520.6229 GENERAL SUPPLIES NATURAL RESOURCES 35900019 Supplier 148075 FLUEGEL ELEVATOR(PCARD) 30.16- POL SALES TAX ADJUST 419665 248974221122060 1200.6281 UNIFORM/CLOTHING ALLOWANCE POLICE MANAGEMENT 01067883 30.16 POL SALES TAX ADJUST 419665 248974221122060 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 01067883 462.75 USE OF FORCE INSTRUCTOR PANTS 419665 248974221122060 1200.6281 UNIFORM/CLOTHING ALLOWANCE POLICE MANAGEMENT 01067883 Supplier 155466 ATLANCO WEB(PCARD) 270.00 ADVERTISING 420029 249416821268380 2205.6239 PRINTING GOLF MANAGEMENT 09042739 Supplier 148969 HIBU INC(PCARD) 365.69 PWX CONF-CHARLOTTE NC-SAAM 419667 249430021136340 1500.6276 SCHOOLS/CONFERENCES/EXP OTHERPW MANAGEMENT 01132758 Supplier R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 25 Council Check Register by Invoice&Summary 5/9/2022 — 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20220548 5/9/2022 120679 U S BANK P CARD Continued... 142516 AMERICAN AIRLINES(PCARD) 19.41 HOMICIDE CONF-WI DELLS-BONE 420005 249430021208380 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 00362396 Supplier 148995 CULVER'S OF APPLE VALLEY(PCARD) 1,467.18 FDIC-INDIANAPOLIS-JURCHISIN HT 420009 249430021217087 1310,6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 04380466 1,587.18 FDIC-INDIANAPOLIS NELSON HOTEL 420010 249430021217087 1310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 04393808 1,467.18 FDIC-INDIANPOLIS MELVILLE HTL 420011 249430021217087 1310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 04395928 Supplier 157246 STAYBRIDGE SUITES(PCARD) 30,82 HEAT SHRINK TUBING 419702 249430121180101 1200.6229 GENERAL SUPPLIES POLICE MANAGEMENT 99101042 12.82- STR SALES TAX ADJUST 419682 249430121180101 1665.6229 GENERAL SUPPLIES STREET SNOW&ICE MATERIALS 99102461 12,82 STR SALES TAX ADJUST 419682 249430121180101 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 99102461 192.70 MAILBOX REPAIRS 419682 249430121180101 1665.6229 GENERAL SUPPLIES STREET SNOW&ICE MATERIALS 99102461 Supplier 143525 HOME DEPOT STORE#2833(PCARD) 199,00 MFA TOKENS 420030 742084721250000 1030.6211 SMALL TOOLS&EQUIPMENT INFORMATION TECHNOLOGY 10472245 Supplier 157238 DEEPNET SECURITY(PCARD) 33.02 SERVICE MANUAL ACCESS#333 419713 748305021212953 1630.6229 GENERAL SUPPLIES STREET EQUIPMENT MAINTENANCI 54021400 Supplier 157237 COGNITRAN LTD TOPIX(PCARD) 19.705.23 20220625 6/24/2022 148015 EMPOWER 1,540.00 MN DCP-PLAN#650251 420619 622221054229 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,540.00 20220626 6/24/2022 148869 EMPOWER(HCSP) 328.39 SERGEANT HCSP FUNDING-GROSS WA 420610 6222210542211 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 914.90 ADMIN HCSP FUNDING-GROSS WAGES 420610 6222210542211 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,255.44 SCH 2 HCSP FUNDING-GROSS WAGES 420610 6222210542211 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,501.76 POLICE HCSP FUNDING-GROSS WAGE 420610 6222210542211 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,404.84 HCSP FUNDING-ANN LV/COMP 420610 6222210542211 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 6,405.33 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 26 Council Check Register by Invoice&Summary 5/9/2022 — 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20220627 6/27/2022 102664 US BANK Continued... 12,056.03 EMPLOYEE MEDICARE 420617 622221054227 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 12,056.03 CITY SHARE MEDICARE 420617 622221054227 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 37,469,27 EMPLOYEE FICA 420617 622221054227 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 37,469.27 CITY SHARE FICA 420617 622221054227 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 76,878.67 FEDERAL TAXES PR 420617 622221054227 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 175,929.27 20220628 6/24/2022 101238 MINNESOTA CHILD SUPPORT PAYMEN 121.50 CHILD SUPPORT DEDUCTIONS 420615 622221054225 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 397.50 CHILD SUPPORT DEDUCTIONS 420616 622221054226 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 519.00 20220629 6/27/2022 100657 MN DEPT OF REVENUE 35,034.27 STATE TAX WITHHOLDING 420614 622221054224 9000.2112 ACCRUED STATE W/H PAYROLL CLEARING BAL SHEET 35,034.27 20220630 6/27/2022 100392 PUBLIC EMPLOYEES RETIREMENT AS 58,102.76 EMPLOYEE SHARE PERA 420613 622221054223 9000.2114 ACCRUED PERA PAYROLL CLEARING BAL SHEET 76,496.12 CITY SHARE PERA 4206'13 62222'1054223 9000.2114 ACCRUED PERA PAYROLL CLEARING BAL SHEET 134,598.88 20220631 6/24/2022 148841 FURTHER 5,332.95 HSA EMPLOYEE FUNDING 420609 6222210542210 9000.2125 ACCRUED HSA/HRA BENEFIT PAYROLL CLEARING BAL SHEET 5,332.95 20220632 6/21/2022 148841 FURTHER 562.00 FLEX SPENDING DAYCARE 2022 420912 40274935 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 562.00 20220633 6/24/2022 100009 AFSCME COUNCIL#5 1,340.79 UNION DUES 419556 60922940371 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,340.28 UNION DUES 420608 622221054221 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,681.07 20220634 6/24/2022 151440 VANTAGEPOINT TRANSFER AGENTS 2,405.50 ROTH 457-PLAN#301171-FIRE TOO 420611 6222210542212 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,405 50 20220635 6/24/2022 100240 VANTAGEPOINT TRANSFER AGENTS-457 FT 29,248.77 ICMA-PLAN#301171-FIRE TOO 420612 622221054222 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/29/2022 10:01:19 Council Check Register by GL Page- 27 Council Check Register by Invoice&Summary 5/9/2022 -- 7/1/2022 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20220635 6/24/2022 100240 VANTAGEPOINT TRANSFER AGENTS-457 FT Continued... 29,248.77 20220636 6/24/2022 126459 VANTAGEPOINT TRANSFER AGENTS-ROTH 3,002.47 ROTH IRA-PLAN#705481 420618 622221054228 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 3,002.47 1,670,877.36 Grand Total Payment Instrument Totals Checks 274,390.79 EFT Payments 416,964.74 A/P ACH Payment 979,521.83 Total Payments 1,670,877.36 1,1 l R55CKS2 LOGIS100 CITY OF APPLE VALLEY 6/29/2022 10:01:29 Note: Payment amount may not reflect the actual amount due to data sequencing and/or data selection. Council Check Summary Page- 1 5/9/2022 - 7/1/2022 Company Amount 01000 GENERAL FUND 159,695.55 02010 CABLE TV RESERVE FUND 126.21 02025 ROAD ESCROW FUND 844,461.63 02090 PARTNERS IN EDUCATION 185.69 02200 VALLEYWOOD GOLF FUND 7,110.70 04420 '21 FACILITIES CIP 17,344.42 04425 VALLEYWOOD IMPROVEMENTS 1,510.00 04500 CONSTRUCTION PROJECTS 610.00 04815 CABLE TV-SPECIAL REV FUND 695.00 05000 LIQUOR FUND 149,663.67 05100 GOLF FUND 34.30 05200 ARENA FUND 4,834.52 05300 WATER&SEWER FUND 48,957.98 05500 STORM DRAINAGE UTILITY FUND 25,975.39 05600 CEMETERY FUND LEVEL PROGRAM 1,412.00 07000 LODGING TAX FUND 10,870.64 07200 RISK MANAGEMENT/INSURANCE FUND 130.15 09000 PAYROLL CLEARING FUND 397,259.51 Report Totals 1,670,877.36 • ITEM: 5.A. ..... :�. Apple COUNCIL MEETING DATE: July 14, 2022 Valley SECTION: Regular Agenda Description: Proclaim July 2022 as "Park and Recreation Month" Staff Contact: Department/ Division: Eric Carlson, Director Parks and Recreation Department ACTION REQUESTED: Proclaim July 2022 as "Park and Recreation Month." SUMMARY: The U.S. House of Representatives has designated July as "Park and Recreation Month". By proclamation, the City of Apple Valley will join them in recognizing the benefits of park and recreation opportunities within our City as well as throughout the United States. BACKGROUND: Within the 2040 Comprehensive Plan's vision for the future of Apple Valley are a series of keys used as guiding principles to sustain and enhance the value aspects of the community. Key number 5 - Parks to Experience call out parks as integral parts of the fabric of our community. The City provides and maintains a wide range of parks and recreational facilities and is committed to providing the resources to maintain and improve Apple Valley parks. Proclaiming July as Park and Recreation Month in our community officially acknowledges the importance of parks and recreation and the benefits provided to the people we serve. BUDGET IMPACT: N/A ATTACHMENTS: Proclamation PROCLAMATION Designation of July as Park and Recreation Month WHEREAS parks and recreation is an integral part of communities throughout this country, including Apple Valley, Minnesota; and WHEREAS parks and recreation promotes health and wellness, improving the physical and mental health of people who live near parks; and WHEREAS parks and recreation promotes time spent in nature, which positively impacts mental health by increasing cognitive performance and well-being, and alleviating illnesses such as depression, attention deficit disorders, and Alzheimers; and WHEREAS parks and recreation encourages physical activities by providing space for popular sports, hiking trails, swimming pools and many other activities designed to promote active lifestyles; and WHEREAS parks and recreation increases a community's economic prosperity through increased property values, expansion of the local tax base, increased tourism, the attraction and retention of businesses, and crime reduction; and WHEREAS parks and recreation is fundamental to the environmental well-being of our community; and WHEREAS our parks and natural recreation areas ensure the ecological beauty of our community and provide a place for children and adults to connect with nature and recreate outdoors; and WHEREAS the U.S. House of Representatives has designated July as Park and Recreation Month; and WHEREAS the City of Apple Valley recognizes the benefits derived from parks and recreation resources. NOW THEREFORE, BE IT RESOLVED BY the City Council of the City of Apple Valley, Dakota County, Minnesota, hereby proclaims the month of July 2022 to be: "PARK AND RECREATION MONTH" In Apple Valley, and urges all citizens to enjoy the many benefits of Parks and Recreation PROCLAMED this 14th day of July, 2022. Clint Hooppaw, Mayor ATTEST: Pamela J Gackstetter, City Clerk • ITEM: 5.B. ..... :�. Apple COUNCIL MEETING DATE: July 14, 2022 Valley SECTION: Regular Agenda Description: Proclaim August 2, 2022, as "Night to Unite" Staff Contact: Department/ Division: Nick Francis, Police Chief Police Department ACTION REQUESTED: Proclaim August 2, 2022, as "Night to Unite" in Apple Valley. SUMMARY: The City of Apple Valley has participated in this state-wide community celebration for over 25 years. It takes place annually on the first Tuesday in August. Apple Valley has enjoyed widespread community support with over 100 neighborhood parties taking place throughout the City. City staff, elected officials, and community members all get together to celebrate, communicate, and educate. BACKGROUND: BUDGET IMPACT: N/A ATTACHMENTS: Proclamation Presentation CITY OF APPLE VALLEY PROCLAMATION WHEREAS, the Minnesota Crime Prevention Association, along with AAA of Minnesota/Iowa, and local law enforcement agencies is sponsoring a statewide program called Night to Unite on August 2, 2022; and WHEREAS,Night to Unite is designed to get to know one another in your neighborhood, build neighborhood involvement by bringing police and communities together; and to bring an awareness to crime prevention and local law enforcement efforts; and WHEREAS,Night to Unite supports the idea that crime prevention is an inexpensive, effective tool in strengthening police and community partnerships; and WHEREAS,Night to Unite provides opportunities to celebrate the ongoing work of law enforcement and neighborhoods in Apple Valley by working together to fight crime and victimization and increase public safety for all citizens; and WHEREAS, the citizens of Apple Valley play an important role in assisting the Apple Valley Police Department through joint crime, drug, and violence prevention efforts. NOW, THEREFORE, the City Council of the City of Apple Valley, Dakota County, Minnesota, hereby calls upon all citizens of Apple Valley to participate in Night to Unite on August 2, 2022. FURTHER, LET IT BE RESOLVED that in Apple Valley Tuesday, August 2, 2022, is hereby proclaimed as: NIGHT TO UNITE PROCLAIMED this 14th day of July, 2022. Clint Hooppaw Mayor ATTEST: Pamela J. Gackstetter, City Clerk 7/8/2022 * * Night to Unite , , August 2, 2022 NIGHT to UNITE! Neighbors Joining Together Neighborhood Parties 5 pm—briefing at Police Department, 2nd floor training room Neighborhood Parties!!! Online registrations—City's website Visiting parties: City Council, Police, Fire, Department heads !1_, • _ . , _ 4 —1110111- re ED ' ''19P 4 rt s. MO- 7/8/2022 Scl ' S y . y Drive Neighbor oods - - encouraged to collect s supplies at their Night School Supply to Unite parties. • All supplies will be donated to kids in Drive need in ISD 196! Donated items should be dropped off at Falcon Ridge Middle School(12900 Johnny Cake Ridge "' illir 1 Rd.)lower level door#7 during the following dates/times: -,, ■ . Wed.Aug.3-8am-4pm . 4 . • Thurs.Aug 4-8 am-9pm n ` :1 t:, i' . Fri.Aug.5-Sam-1pm — . Mon.Aug.8-Sam-9pm NIGHT to UNITE! �J `-. • Tues.Aug.9-8 am-9pm Ne1gheo ,omi r��K, �'� Wed.Aug.10-8am-4pm • Supplies will be collected for all grade ,-z„ levels.We ask that you purchase only generic,basic supplies that would be • ;:'.� appropriate for all schools. •Thank you for your support of ISD 196 stud n y t° ,AA R T 14,��,te CONTEST ChalkArt :,. Contest Get your neighbors together on Night to Unite Aug. 2 and be creative! Free chalk provided to interested neighborhoods-pick ' up in Police Dept. lobby starting July 26. .t " -•'' ' Prizes for 1st, 2nd and 3rd place will be .' awarded. Creativity counts! 4. ,„.. Submit photos of your neighborhood's - _., 1 i ; ." `y artwork by.Friday, August 5 to https://bit.ly/ChalkArtContest ' OLIC . !- 2 • ITEM: 5.C. ..... :�. Apple COUNCIL MEETING DATE: July 14, 2022 Valley SECTION: Regular Agenda Description: Approve Hardship Grant Program for Replacement of Dead Sod in 2018-2020 Street and Utility Project Areas Staff Contact: Department/ Division: Matt Saam, Public Works Director Public Works Department ACTION REQUESTED: Approve Hardship Grant Program for replacement of dead sod within the 2018-2020 Street and Utility Project areas. SUMMARY: As Council is aware, there are a number of lots within the Street and Utility Project areas from 2018-2020 that had boulevard sod die following the contractor's warranty period of 45- days after installation. No doubt, last summer's drought played a large part in stressing the young sod areas. While the drought occurred outside of the warranty period for the young sod and the City has no legal responsibility for the sod's care, the City understands that the replacement of these sodded areas presents a hardship on the adjacent property owners. As such, staff wanted to provide an option to Council to assist property owners with the cost of replacing the dead sod areas. Option 1 — Hardship Grant (Staff recommendation) The City would offer a one-time grant for the replacement of the sodded boulevard areas that have died. The grant will be a reimbursement grant available to any property owner within the City's Street and Utility Improvement Project areas from 2018-2020 along Garden View Drive or in the Redwood neighborhood that had boulevard sod die. Specifics on the grant include: a.) 50% cost reimbursement, up to a maximum of$1500/lot for the replacement of dead sod. b.) Reimbursement may be for: hired labor cost; material cost for seed or sod along with any additional top soil &/or mulch covering that is needed. c.) Receipts showing the total cost incurred by the property owner will be required prior to the grant reimbursement being issued. d.) An application will need to be completed by the property owner prior to the grant reimbursement being issued. e.) City staff will inspect the property boulevard area both before/after the replacement occurs and prior to the grant reimbursement being issued. f.) To further assist property owners with their sod replacement efforts, City staff can dispose of the old dead sod. Property owners will be asked to place the dead sod in a pile on their boulevard. City staff will then come by to dispose of the dead sod prior to the replacement work occurring. The City Attorney has advised that the Council also define a public purpose for the grant. Staff would recommend the following as examples of a public purpose the grant would support: • Restoration of the public right-of-way — the grant would provide funds to assist with restoration of the boulevard area within the public right-of-way. • Preventing erosion — the City is regulated under our MS4 (Municipal Separate Storm Sewer System) permit with the State to control and reduce the amount of sediment and other pollutants entering state waters from our stormwater system. Entities regulated by an MS4 permit must adopt best management practices (BMP) to control erosion/sediment. Ground cover, including vegetation such as sod, to minimize exposed bare dirt areas is an excellent BMP. The grant would provide funds to help support this effort. • Preventing weed growth — the City and property owners alike have a responsibility to prevent the growth of weeds. This is a requirement defined in City Code Chapter 94.36. By assisting with the cost to replace dead boulevard sod with living sod, the grant supports the public purpose of preventing weed growth. While staff is recommending the grant option, there are a couple other options that the Council could consider: Option 2 — Do Nothing This option reinforces the notion that the City has no legal responsibility to correct the dead sod as it occurred outside of the warranty period. Option 3 —Variation of Grant Parameters A third option would be to offer a grant with different parameters as stated above. For example, change the reimbursement % or the maximum grant amount. BACKGROUND: At the June 16, 2022, Informal Meeting, the City Council received a presentation on the history of the sod restoration for the 2018-2020 Street and Utility Projects. Extensive pictures, dates and cost data was shared with the Council. BUDGET IMPACT: The estimated cost for the recommended grant option 1 above is $85,500. This is based on an assumed 57 lots with dead sod all receiving the maximum grant amount of $1,500. Funding would come from the Road Fund. ATTACHMENTS: Presentation 7/15/2022 I PROPOSED HARDSHIP GRANT DISCUSSION City Council Informal Meeting —July 14, 2022 Matt Saam, Public Works Director Apple Brandon Anderson, City Engineer Valley PROPOSED HARDSHIP GRANT DISCUSSION 11e Discussion Topics • Brief Review of Issue • Concerns From Last Meeting • Grant Proposal • Public Purpose • Additional Options • Next Steps 1 7/15/2022 REVIEW OF ISSUE .pp Valle A 2018-2020 Street and -• " 'i- - - - _ -i r- 1• - Utility Areas with " _ dead sod O19. - - _ • Approx. 57/301 t yrii �. .': __ C) Willi lots (+20%) - -' . —%,, ,4,° t `- , • Sod died following 45-day warranty " _ :. periodAzr;th ' ' ©' $ r_ w. ,'.. ._ ;•,, k}ri 1, t a b • 2021 Drought was It _ •r �_ - fatal for non- watered sod f _ 1 REVIEW OF ISSUE Apple Valley Concerns from Last Meeting • Additional cost to City for 2nd restoration project ($175k-$350k) • Repeat of current issue if City project again • Precedent setting if City project again 2 7/15/2022 PROPOSAL- DROUGHT HARDSHIP GRANT Valle • Available to any property with dead sod within the _ 2018-2020 Project areas • One-time reimbursement grant for: • 50% cost up to a max of $1500/lot • Material cost for seed/sod, top soil, mulch • Hired labor cost 44114 PROPOSAL- DROUGHT HARDSHIP GRANT ' r%Ile Additional Grant Parameters: • Simple application for property owners • Require receipts showing total cost incurred by owners • Staff will inspect property before/after work ,; '4- . .,,, ._. - • City staff will dispose of - old sod • Est. cost ^ $85,500 A 3 7/15/2022 ROPOSAL— DROUGHT HARDSHIP GRANT .ppie Valle Public Purpose 1. Public Right-of-Way Restoration — the grant would assist with restoration of the boulevard area within the public right-of-way 2. Preventing Erosion — entities regulated by an MS4 permit must adopt best management practices (BMPs) to control erosion/sediment. Ground cover, such as sod or established seed, minimizes exposed bare dirt areas and is an excellent BMP. The grant would support this effort. 3. Prevent Weed Growth — preventing weed growth is a requirement of City Code 94.36. The grant supports this by assisting with restoration of the boulevard area, thereby preventing weed growth. ADDITIONAL OPTIONS Apple„ Valley Do Nothing — this reinforces the notion that the City has no legal responsibility to correct the dead sod as it occurred outside of the warranty period Variation of Grant — could offer a similar grant with different parameters. For example, change the reimbursement % or the maximum grant amount. 4 7/15/2022 NEXT STEPS ppvalle • Grant recommendation is on the regular agenda • Provide feedback/direction to staff on the grant proposal w ' .re. Autg PROPOSED HARDSHIP GRANT DISCUSSION11e QUESTIONS? 5 • ••• ITEM: 7. ..... .... ...• �� Apple COUNCIL MEETING DATE: July 14, 2022 Va ey SECTION: Calendar of Upcoming Events Description: Approve Calendar of Upcoming Events Staff Contact: Department/ Division: Stephanie Marschall, Deputy City Clerk City Clerk's Office ACTION REQUESTED: Approve the calendar of upcoming events as listed in the summary below, and noting each event listed is hereby deemed a Special Meeting of the City Council. SUMMARY: Day/Date Time Location Event Wed./July 13 7:00 p.m. Municipal Center Traffic Safety Advisory Committee Meeting Thur./July 14 5:30 p.m. Municipal Center Informal City Council Meeting Thur./July 14 7:00 p.m. Municipal Center Regular City Council Meeting Apple Valley Arts Foundation Fri./July 15 6:30-8:30 p.m. Kelley Park Music in Kelley Park Concert Series Tue./July 19 2:00 p.m. Municipal Center Cemetery Advisory Committee Meeting Wed./July 20 7:00 p.m. Municipal Center Planning Commission Meeting Special Informal Parks & Thur./July 21 5:00 p.m. Municipal Center Recreation Advisory Committee Meeting(Annual Park Tour) Regular Parks & Recreation Thur./July 21 7:00 p.m. Municipal Center Advisory Committee Mccting CANCELLED Apple Valley Arts Foundation Fri./July 22 6:30-8:30 p.m. Kelley Park Music in Kelley Park Concert Series Thur./July 28 5:30 p.m. Municipal Center Special Informal City Council Meeting Thur./July 28 6:00 p.m. Municipal Ccntcr EDA Meeting CANCELLED Thur./July 28 7:00 p.m. Municipal Center Regular City Council Meeting Apple Valley Arts Foundation Fri./July 29 6:30-8:30 p.m. Kelley Park Music in Kelley Park Concert Series BACKGROUND: Each event is hereby deemed a Special Meeting of the City Council, the purpose being informational or social gathering. Only events marked with an asterisk (*) will any action of the Council take place. BUDGET IMPACT: N/A