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HomeMy WebLinkAbout07/13/2023 Meeting :.L ••••• Meeting Location: Municipal Center Apple 7100 147th Street West Valley Apple Valley, Minnesota 55124 July 13, 2023 CITY COUNCIL INFORMAL MEETING TENTATIVE DISCUSSION ITEMS 5:30 PM 1. Council Discussion Items (10 min.) 2. Discuss Parks Bond Referendum (45 min.) 3. Present 2022 Annual Comprehensive Financial Report (20 min.) 4. 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 8, 2023, Regular Meeting B. Approve State Gambling Exempt Permit for Apple Valley Ducks Unlimited, Chapter 185, at Bogart's Entertainment Center, 14917 Garrett Avenue, on October 7, 2023 C. Adopt Resolution Setting Hearing, at 7:00 p.m. on August 10, 2023, for New On-Sale Wine and 3.2 Percent Malt Liquor Licenses for Ichiddo Ramen Apple Valley, LLC, d/b/a Ichiddo Ramen, 7875 150th Street W. D. Adopt Resolution Setting Hearing, at 7:00 p.m. on August 10, 2023, for New On-Sale Wine and 3.2 Percent Malt Liquor Licenses for Lund Food Holdings, Inc., d/b/a Lunds & Byerlys, 15550 English Avenue E. Adopt Resolution Setting Hearing at 7:00 p.m. on August 10, 2023, for New On-Sale 3.2 Percent Malt Liquor License for Super World Buffet, LLC, d/b/a Super World Buffet, 15050 Cedar Avenue, Ste. 111 F. Receive 2022 Annual Comprehensive Financial Report G. Approve Reduction of Financial Guarantee H. Approve Release of Natural Resources Management Permit Financial Guarantee I. Direct Staff and City Attorney's Office to Prepare an Ordinance to Enact a Moratorium for the Study of Cannabis Sales and Set a Public Hearing for Consideration of the Ordinance on July 27, 2023 J. Direct Staff and City Attorney's Office to Prepare an Ordinance Regulating Cannabis Use within Public Property and Public Places K. Adopt Resolution Setting Public Hearing at 7:00 p.m. on August 10, 2023, for Vacation of Easements over Outlot A, Eagle Pointe Apple Valley L. Adopt Resolution Approving 2 Ft. Variance to Reduce East Side Yard Setback from 5 Ft. to 3 Ft. for Two Window Wells at 181 150th Street W. (Lot 19, Block 3, Bob's Garden View 3rd Addition) M. Waive Second Reading and Pass Ordinance Amending Chapter 154, Sign Regulations, Regulating Temporary Signs N. Authorize Project 2023-159, PFAS Mitigation and Related Engineering Services O. Approve Joint Powers Agreement with Dakota County and Certain Cities and School Districts in Dakota County for Pilot Project for Provision of Absentee Voting Services P. Approve First Amendment to Joint Powers Agreement with Vermillion River Watershed Joint Powers Organization for Irrigation Audits and Controllers Q. Authorize Emergency Repair with Keys Well Drilling Company for Emergency Repairs on Well 19 R. Approve Agreement with Advanced Systems Integration, LLC, for Apple Valley, Farmington and Rosemount Cable Commission Control Room/Chamber PTZ Upgrades S. Approve Agreement with Drain Pro Plumbing, Inc., for Fire Station One Flammable Waste Tank Replacement T. Approve Agreement with Iowa Pump Works, Inc., for Project 2023-161, Hannover Storm Water Lift Station Pump Replacement U. Approve Agreement with Premier Electric Corp. for Project 2021-180, Sanitary Lift Station 7 Control Panel Upgrade V. Approve Agreement with Sewer Septic Grease Services, LLC, for Project 2023-129, 2023 Sump Catch Basin Cleaning- County and Collector Roads W. Approve Change Order No. 6 for Apple Valley Fire Station#2 and Improvements to #1 & #3 X. Approve Acceptance and Final Payment on Agreement with Confluence, Inc., for Professional Services Related to Parks Master Planning Services Y. Approve Acceptance and Final Payment on Agreement with Intereum, Inc., for AVPD Training Room Furniture Z. Approve Acceptance and Final Payment on Agreement with the Morns Leatherman Company for Professional Services Related to Statistically Accurate Community Surveys AA.Approve Acceptance and Final Payment on Agreement with Pro-Tec Design, Inc., for FS2 - Remodel Camera and Reader - Phase 1 AB. Approve Acceptance and Final Payment on Agreement with North Metro Companies, LLC, for Project 2023-111, 2023 Ash Tree Replacements AC. Approve Personnel Report AD.Approve Claims and Bills 5. Regular Agenda Items A. Introductions and Oaths of Office of Police Officers Amanda St. George and Tyler Grieves B. Receive Certificate of Achievement for Excellence in Financial Reporting for 2021 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. ..... :�. Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Informal Agenda Item Description: Discuss Parks Bond Referendum (45 min.) Staff Contact: Department/ Division: Eric Carlson - Parks & Recreation Director Parks and Recreation Department ACTION REQUESTED: The Council is asked to review the results of community survey #2 and provide direction to staff on next steps. SUMMARY: Peter Leatherman of the Morris Leatherman Company (MLC) will present the results of the second community survey regarding the potential parks bond referendum. BACKGROUND: For nearly two years, staff and PRAC members have been engaging with residents to develop concepts for improving the City's parks, trails, and recreation facilities. These concepts, along with their projected tax impacts, were posted on the City's website. In March 2023, the City contracted the Morris Leatherman Company (MLC), a professional public opinion firm, to perform the first of two statistically accurate community surveys to gauge residents' interest in a long list of potential parks referendum projects. MLC pollsters conducted phone surveys using technology that allows them to access Apple Valley residents via a traditional landline or a cell phone. Pollsters completed 400 phone surveys to provide the Council with information regarding residents' interest in a parks referendum. The results of the first survey were used to shorten the longer list of potential projects to a smaller list of projects that were considered priorities by the community. This shortened, prioritized list was placed on the City's website, and in May we hosted a series of public informational meetings (both virtual and in-person) to give residents the opportunity to ask questions and provide feedback. In June, MLC performed the second statistically accurate community survey to gauge residents' interest about the shortened, prioritized list of parks referendum projects. Again, MLC pollsters conducted phone surveys using technology that allows them to access Apple Valley residents via a traditional landline or a cell phone. Pollsters completed 625 phone surveys to provide the Council with information regarding residents' interest in a parks referendum. At Thursday's meeting, Peter Leatherman of MLC will highlight the results of the second survey and answer questions. The next steps in the process include: • Develop a list of projects to be included in a parks referendum • Identify the proposed size of the parks referendum • Determine the tax impacts of a parks referendum • Approve ballot language for the desired referendum package • Authorize a special election by setting a date of Tuesday, November 7, 2023 • Direct staff to carry out the necessary actions in a timely manner If the Council is comfortable moving forward, staff will bring back the necessary actions to the Thursday, July 27, 2023, City Council meeting. BUDGET IMPACT: N/A ATTACHMENTS: Presentation Background Material 7/13/2023 ••• •••• ••••• •••• ••• Apple Valley 2023 Parks Referendum Building a Bright, Sustainable Future City of Apple Valley - Parks & Recreation Department Snip statewide health partnership Experiences That Last A Lifetime imprearem 1 City of Apple Valley Apple„ Mission, Goals, Keys to Success Mission Keys to Success 1. A Community fora Lifetime The City of Apple Valley is pledged to promote and enhance the health,safety,and general well-being of its citizens and all who 2. Healthy and Active visit the City. 3. Sustainable 4. Safe Goals 5. Service Provide a full range of municipal services 6. Business Oriented Encourage active participation in city government activities 7. Accessible Promote quality development Provide a balance of residential, commercial,and public uses 8. Successful Downtown Promote employment opportunities within the community 9. Exceptional Learning Experiment with new ideas in the delivery of public services 10. Parks to Experience Transmit to future citizens a better and more beautiful community 11. Technology and Innovation 12. A Great Place to Live °PPtalley Apple Valley-Parks&Recreation—Experiences That Last a Lifetime 2 1 7/13/2023 Parks & Recreation Advisory Committee • Engaging the community to explore if there is support for a Parks 1 , Referendum that would: j • Update our parks and trails • Reinvest in our recreational facilities • Create new park master plans • Provide protection and enhancement of our natural resources , 41111 7/13/2023 n�llw Apple Valley-Parks&Recreation—Experiences That Last a Lifetime 3 3 Parks Referendum Process September 2018— PRAC discussion on Parks Referendum September 2022 City Council review of multiple concepts seeking public September 2019 feedback April—August 2021 Review 2018 Park&Recreation Master Plan Review of Park System Level of Service September/October Receive community feedback on concepts Review of Park System Value of Park Assets 2022 Hosted a social pinpoint site soliciting feedback from Tour of Park System residents Met with ISD 196 officials Met with user groups September 2021 PRAC/City Council Joint Meeting Host public open houses virtually and in-person October 2021 PRAC Tour Metro Area Park Projects May—August 2022 Receive community input on park system needs November 2022 City Council updated on process Hosted a social pinpoint site soliciting feedback Met with ISD 196 officials November/December Evaluate feedback received to create final concept plans, Met with user groups 2022 cost estimates,and tax impacts Host public design charrettes(in-person) n°le„ Apple Valley-Parks&Recreation--Experiences That Last a Lifetime valley 2 7/13/2023 Parks Referendum Process March 2023 Conducted Survey#1 to learn answers to the July 2023 Develop Parks Referendum package: following: • Create final list of projects supported by results of • Are Apple Valley residents supportive of a Parks Survey#2 Referendum currently? • Calculate investment needed to construct projects • If yes,what projects are Apple Valley residents • Determine tax impact needed to support projects interested in supporting? • If yes,how much of a tax increase is the typical August— Inform residents of the following as it pertains to a Parks Apple Valley resident willing to vote for to help November 2023 Referendum: • List of projects support improvements to the park and recreation system? • Necessary investments April 2023 Reviewed phone survey results and create a revised • Tax impact list of potential projects • Miscellaneous information November 7,2023 Parks Referendum Election Day May 2023 Share revised list of projects,the investment needed, and the tax impact of those projects based on the Spring 2024 If referendum passes,begin construction of projects results of Survey#1 June 2023 Conduct Survey#2 to learn answers to the following: • Is the revised list of projects a priority for residents? • Is the proposed tax impact supported by residents? • Are there projects not supported by residents? 7/13/2023 nedlq, Apple Valley-Parks&Recreation—Experiences That Last a Lifetime 5 vde Community Feedback • Hosted public meetings • Virtual and in-person • Public design charrettes alimagnet playgrounds already water d lightsnataral A valley >l shade • Utilized social pinpoint to gather hundreds of comments and m,I— _, ideas from residents •lgnageneighborhood �e ;often °e m 4. • Utilized web and social media sites, local newspaper,city pathswalking m R m s n newsletter n o o • Residents want: pasporportsts playground F.• to ensure we have adequate facilities • to see the quality of our facilities improve 10 9 A = parksel better • to see the city improve the maintenance of our parks grass 9 d ; f • to have a community for a lifetime 2 s o A , a throughout m • e Parks and recreation facilities are important to residents 3 4 lD location community restore bridges rh • 85%say parks are important to their quality of life in Apple Valley • 87%say parks are important to protecting the value of their home 7/13/2023 qe Apple Valley-Parks&Recreation—Experiences That Last a Lifetime 6 YAW 3 7/13/2023 Trails $2,000,000 • 19 miles of bituminous trails in our parks • Resurface approximately 75% • Build new trails to close gaps in Y` a the system 7/13/2023 ,pn , Apple Valley-Parks&Recreation—Experiences That Last a Lifetime 7 7 Natural Resources $2,000,000 • 300 acres wooded park areas • Reforestation - • Natural Prairies • Pollinator-friendly areas r - ;� � • -: :;,"- - VY z...o - ny, Apple Valley-Parks&Recreation—Experiences That Last e Lifetime 8 8 4 7/13/2023 Preservation of Park System Assets $16,750,000 y% ` lit a,$rl "� ,t,i • Investment in the CORE of the Apple Valley =Elmpark system stem YIiimmr,_ . • Playgrounds N,. • - - ' • Courts (tennis, pickleball, basketball, etc.) • Bituminous (parking lots) • Backstops, bleachers .117 • Buildings/shelters 1 - - • Skate park i�I • Lighting/irrigation systems r r l ! / • Build additional pickleball courts ` i"'�I / - . • Signage - , '' il''''' o 7/13/2023 ned Apple Valley-Parks&Recreation—Experiences That last a Lifetime 9 9 Apple Valley Family Aquatic Center $8, 100,000 • Increase shaded areas % d01 41r , i , ii • Yard games area I • Update mechanical systems j 1- • Refurbish slides, pool shell and other features j - __ �'76�t�`' *1 • k At 7 4 Apple Valley-Parks&Recreation—Experres_,�:,.,, _ 10 5 7/13/2023 Apple Valley Community Center & Senior Center $10,600,000 Ai _ J • Expanded senior coffee lounge and ■ — outdoor terrace iim■ -- • Multi-purpose room storage �, • Wood Shop • Fitness Space 4. ■ • Indoor playground ■ --- EXISTING • Connect Senior Center to Community I `° M"� °EN�a Center MM��m BEN ER 4" i. ■im... • • Meeting room upgrades 7/13/2023 awls Apple Valley-Parks&Recreation—Experiences That Last a Lifetime 11 wit 11 J Redwood ParkIklaNCL = ° , $9,600,000 • �� • Inclusive playground tq ,3a,,., )d e • Interactive water/splash pad (recycled water) : .. , . .i ;;o l • New open shelter/restrooms ::- -i, ■ • Loop trail system i r • 4— `o. • Courts (ecua-volley, pickleball, basketball) a =_ P ASH PAD • Pedestrian underpass of Cty Rd 42 (by Dakota � - County) - I�' ' FEYa n5o,«, We Apple Valley-Parks&Recreation—Experiences That Last a Lifetime 12 why 12 6 7/13/2023 Kelley Park $8,600,000 • Enlarged stage and seating area • New playground ,F l J l J J l/ 11.::/ J I. J - -. - • Updated interactive water feature - J 1 �!i J� � � 11 (recycled water) l fig-, • Expanded restroom facilities1)12 ,; >>1 ; , , )11 • Increased on-site parking s„. MAUDIJ o ._4 GALEB MUM STIFF 7/13/2023 npoj Apple Valley-Parks&Recreation—Experiences That Cast a Lifetime 13 13 Youth Baseball/Softball Complex $5,200,000 • Youth BB/SB fields w/lights • . it • Approximately 240' fences • q • Located on ISD 196 property _ (Westview Elementary) - i i ilL , - 1IIII r I 4 01* 1 Apple Valley valley 14 7 7/13/2023 Hayes Arena $3,900,000 • Hayes Arena stays an ice rink • • •• •• • 6 6 • Update refrigeration, floor, dasher boards (R-22 needs to be replaced) T J w J M • S 7/13/2023 n llry Apple Valley-Parks&Recreation—Experiences That Last a Lffetfine 15 15 Statistically Accurate Community Survey March 2023 June 2023 • 400 registered voters • 625 registered voters • +/-5% in 95 out of 100 • +/-4% in 95 out of 100 • Non-Response 4.5% • Non-Response 5.5% • Support for referendum • 61%of those surveyed support or • Identified priorities from a long list of strongly support a park referendum potential projects • 71%of those surveyed are likely to vote • 67%of likely voters support or strongly support a park referendum • $66,750,000 referendum package • Average tax impact$19.53 per month valley Apple Valley-Parks&Recreation—Experiences That Last a Lifetime 16 8 7/13/2023 Survey Comparison Summary of Questions March 2023 June 2023 How likely to vote in November(Certain/Very) 65% 71% Quality of life in Apple Valley(Excellent/Good) 96% - How important are P&R facilities(Very/Somewhat) 85% - How important to the value of your home(Very/Somewhat) 87% - Vote against any 20% 22% Vote for some but against others 58% 45% Vote for any 20% 28% 7/13/2023 nppi, Apple Valley-Parks&Recreation-Experiences That-Last a Lifetime 17 Survey Comparison Summary of Question 1111 March 2023 June 2023 Trails 80% 79% Natural Resources 74% 79% Apple Valley Community Center/Senior Center 58% 66% Apple Valley Family Aquatic Center 57% 62% Playgrounds 62% 62% Tennis/Basketball Courts/Pickleball Courts 50% 61% Backstops,benches,lighting and irrigation - 55% Kelley Park Master Plan - 55% Hayes Rink 36% 55% Youth Baseball/Softball Complex 50% 54% Redwood Park Master Plan - 54% 418 ppaE. Apple Valley-Parks&Recreation-Experiences That Lost a Lit-etrrn yaw 18 9 7/13/2023 2023 Referendum Investment — Question 1 March 2023 June 2023 Improvement Rating Rating Monthly Trails 80% 79% $2,000,000 $0.59 Natural Resources 74% 79% $2,000,000 $0.59 Apple Valley Community/Senior Center 58% 66% $10,600,000 $3.10 Apple Valley Family Aquatic Center 57% 62% $8,100,000 $2.37 Preservation of Park System Assets (playgrounds,courts,skate park,etc.) 54%* 56%* $16,750,000 $4.90 Kelley Park - 55% $8,600,000 $2.52 Hayes Arena 36% 55% $3,900,000 $1.14 Youth Baseball/Softball Complex 50% 54% $5,200,000 $1.52 Redwood Park - 54% $9,600,000 $2.81 Total $66,750,000 $19.53 7/13/2023 ,,,,;1;,9ry Apple Valley-Parks&Recreation—Experiences That Last a Lifetime 19 2023 Parks Referendum Tax Impact — Question 1 Tax Impact to Median Valued home,$352,500,of ax Impact of$66,750,000 G.O.Bon•s Various G.O.Bond Issue Amounts I Issues with 20-year repayment Repaid Over 20 years Home Market Monthly Cost Median Valued Bond Issued Amount Monthly Cost $40,000,000 $11.71 $250,000 $13.24 $50,000,000 $14.63 $300,000 $16.31 $60,000,000 $17.56 $352,500 $19.53 $66,750,000 $19.53 $400,000 $22.45 $70,000,000 $20.49 $450,000 $25.33 $73,250,000 $21.44 $500,000 $28.15 Note: Tax impact is estimated based on certain assumptions,including estimated issuance of$66,750,000 in general obligation bonds with repayment period of 20 years and estimated bond rates as of 6/30/2023. ,,,,,A;I� Apple Valley-Parks&Recreation—Experiences That Last Lifetime val20 10 7/13/2023 Sample Ballot CITY QUESTION BALLOT CITY OF APPLE VALLEY DAKOTA COUNTY MINNESOTA November 7,2023 • Question One INSTRUCTIONS TO VOTERS • $6 6,750 1 000 To vote,completely fill in the oval(s)next to your choice(s)like this: • 2 0-y e a r b o n d squestion. To vote for a question,fill in the oval next to the word"YES"for that question.To vote against • a question,fill in the oval next to the word"NO"for that QUESTION NO.1 CONSTRUCTION AND IMPROVEMENT OF PARKS& • Simple majority of votes RECREATIONAL FACILITIES CD YES "Shall the City of Apple Valley be authorized to issue its general obligation bonds,in an amount not to exceed$66,750,000.00 to provide funds for(i) CD NO the improvement of the city's park system,improvements to existing recreational trails and the construction of new recreational trails and the preservation of natural resources,(ii)improvements to the Apple Valley Community Center/Apple Valley Senior&Events Center,the Apple Valley Family Aquatic Center,the Hayes Arena and(iii)the construction of a youth baseball/softball complex." BY VOTING"YES"ON THIS BALLOT QUESTION,YOU ARE VOTING FOR A PROPERTY TAX INCREASE. 7/13/2023 ,P ' Apple Valley-Parks&Recreation—Experiences That last a Lifetime 21 21 2023 Referendum Investment — Question 2 March June 2023 2023 Improvement Rating Rating Investment Monthly Redwood Pool - 42% $6,500,000 $1.90 7/13/2023 4,,pf.whyApple Valley-Parks&Recreation—Experiences That Last a Lifetime 22 22 11 7/13/2023 2023 Parks Referendum Tax Impact — Question 2 Tax Impact of$6,500,000 G.O.Bonds Issues with 20-year repayment Home Market Monthly $250,000 $1.29 $300,000 $1.59 $352,500 $1.90 $400,000 $2.19 $450,000 $2.47 $500,000 $2.74 Note: Tax impact is estimated based on certain assumptions,including estimated issuance of$6,500,000 in general obligation bonds with repayment period of 20 years and estimated bond rates as of 6/30/2023. 7/13/2023 n�ykw Apple Valley-Parks&Retreation—Experiences That Last Lifetime 23 23 Sample Ballot CITY QUESTION BALLOT CITY OF APPLE VALLEY DAKOTA COUNTY MINNESOTA November 7,2023 • Question Two INSTRUCTIONS TO VOTERS To vote,completely till in the oval(s)next to your choice(s)like this: 411111 • $6,500,000 To vote for a question,fill in the oval next to the word"YES"for that question. To vote against • 20-year bonds a question,fill in the oval next to the word"NO"for that question. QUESTION NO.2 CONSTRUCTION AND IMPROVEMENT OF REDWOOD MUNICIPAL POOL • Question 1 must pass for O YES "If City of Apple Valley Question l is approved,shall the City of Apple question 2 to pass ONO Valley be authorized to issue general obligation bonds,in an amount not to exceed$6,500,000.00 to provide funds for construction of a municipal swimming pool and related facilities at Redwood Park." • Simple majority of votes BY VOTING"YES"ON THIS BALLOT QUESTION,YOU ARE VOTING FOR A PROPERTY TAX INCREASE. qpf Apple Valley-Parks&Recreation—Experiences That Last a Lifetime 24 24 12 7/13/2023 Voting Information • Absentee Voting Starts • Friday, September 22 • Direct Balloting * 04 ,' • October 20 + :4I % • Voting at the Polls • Tuesday, November 7 • 7am — 8pm 7/13/2023 aP°Iy Apple Valley-Parks&Recreation—Experiences That last a Lifetime 25 wo 25 Public Information • Informative brochure .•••. .• • • Mailed to each mailing Apple address in Apple Valley Valley • End of August/early PARKS REFERENDUM September VOTE TUESDAY, NOV 7, 2023 • Update city web site with information about the . . referendum AG/� DISCOVER GOMMUN/ry Apple Valley-Parks&Recreation—Experiences Thai Lnswhy lr 26 13 7/13/2023 Public Informational Open House Schedule Date Time Location . Da Time Location Monday,September 11 9 a.m. Virtual Tuesday,October 24 6 p.m. Municipal Center—7100147th St.W. Monday,September 11 6 p.m. Municipal Center—7100147`^St.W. Wednesday,October 25 3 p.m. Virtual Wednesday,September 13 6 p.m. Municipal Center—7100147`^St.W. Wednesday,October 25 6 p.m. Municipal Center—7100147`h St.W. Saturday,September 16 9 a.m. Municipal Center—7100 147th St.W. Saturday,October 28 9 a.m. Municipal Center—7100 147th St.W. Saturday,September 16 10:30 a.m. Virtual Tuesday,September 19 3 p.m. Virtual Saturday,October 28 10:30 a.m. Virtual Tuesday,September 19 6 p.m. Municipal Center—7100147h St.W. Monday,October 30 3 p.m. Virtual Wednesday,September 20 6 p.m. Municipal Center—7100 1475h St.W. Monday,October 30 6 p.m. Municipal Center—7100147^St.W. Tuesday,October 24 9 a.m. Virtual Wednesday,November 1 6 p.m. Municipal Center—7100147`^St.W. 7/13/2023 nrdh, Apple Valley-Parks&Recreation—Experiences That Last a Lifetime 27 val27 What is happening tonight? • Is there support for the list of projects to be included in a parks referendum? • Is there support for the proposed size of the parks referendum? • Is there support and understanding of the tax impacts of a parks referendum? • Is there support for the ballot language? • Direct staff to carry out the necessary actions in a timely manner at the Thursday, July 27, 2023 City Council meeting • City Council is asked to authorize a special election by setting a date of Tuesday, November 7, 2023 08, Apple Valley-Parks&Recreation—Experiences That Last a Lifetime vallay 28 14 7/13/2023 Questions? 7/13/2023 µrl � Apple Valley-Parks&Recreation—Experiences That Last a Lifetime 29 29 Eric Carlson Parks & Recreation Director 952-953-2310 eric.carlson@applevalleymn.gov 7/, qr Apple Valley-Parks&Recreation—Experiences That a Lifetime 30 f 30 15 • • • • • • • • • • • • • • • • • • • Apple11 II Valley 2023 Parks Referendum Building a Bright, Sustainable Future Lac City of Apple Valley - Parks & Recreation Department se statewide heaRh improvement partnership Experiences That Last A Lifetime ib City of Apple Valley 2023k arks and Recreation Brushfire Study The Morris Leatherman Company Survey Methodology 2023 City ' Apple Valley � 625 random sample of City of Apple Valley residents O Projectable within +/-4 . 0 % in 95 out of 100 cases . O Telephone interviews conducted between June 12th and 22nd , 2023 . 0 Average interview time of 5 minutes O Non - response level of 5 . 5 % The Morris Leatherman Company Demographics 2023 City kit Apple Valley Less than 5 Years 21 5.1 to 10 Years 23 10.1 -20 Years 27 Over 20 Years 26 18-34 Years Old 21 35-44 Years Old 22 45-54 Years Old 1 55-64 Years Old 16 65 and Over l 22 Households with Seniors 25 Households with Children 36 Men 50 Women 50 Financially Stressed Ell 111 40 Financially Comfortable 57 0 10 20 30 40 50 60 70 • Percentage The Morris Leatherman Company Demographics II 2023 City of Apple Valley Renters 21 Owners of Under $150K Homes 10 Owners of$150K to $250K Homes 17 Owners of$250K to $350K Homes 23 Owners of$350K to $450K Homes 22 Owners of Over $450K Homes 7 I Precinct 1 5 Precinct 2 5 Precinct 3 5 Precinct 4 1 6 1 Precinct 5 I . 9 Precinct 6 7 Precinct 7 5 Precinct 8 6 Precinct 9 M 9 Precinct 10 7 Precinct 11 5 Precinct 12 I= 7 Precinct 13 A 5 1 Precinct 14 10 Precinct 15 di 4 Precinct 16 15 0 5 10 15 20 25 30 CIPercentage The Morris Leatherman Company Following Discussions 2023 City of Apple Valley Somewhat Closely 35% • Very Closely 8% Not Really 33% lir IIP° Not At All 24% Morris Leatherman Company Property Tax Increase . . . . 2023 City of Apple Valley Persuadable 45% 11111 For Any 28% Against All Unsure 22% 5% Morris Leatherman Company Willing Raise Property Taxes 2023 City of Apple Valley 30 27 25 - 20- 20 18 41 14 15 13 10 5 2 1 1 1=1/ Nothing "$12.00" "$24.00" Over $30 Refused "$6.00" "$18.00" "$30.00" Don't Know o Percentage Morris Leatherman Company Property Increase For . . . . 2023 City of Apple Valley Replace & New Trails I 79 20 Natural Resources 79 21 Updating CC & Senior Center =1111 66 28 Updating Aquatic Center 62 35 Playground Equipment 62 38 Tennis/Basketball Courts 6 37 Kelley Park Improvements 55 41 Ballfield Updates 55 iliiiii Rink & Refrig System/Hayes Arena MI. 55 Turf Ballfields/Hayes Park MIIIIII 54 Redwood Park Improvements MI6 54 Replace Skate Park Mir 48 0 20 40 60 80 100 120 • Positive CI Negative Morris Leatherman Company $ 66 . 75MM Bond Referendum 2023 City of Apple Valley Support 51% Strongly Support 10% Unsure 7% 411 Strongly Oppose 5% Oppose 27°/a Morris Leatherman Company Reason for Bond Decision 2023 City of Apple Valley Trails 10 Good for Community 8 Cost Reasonable 7 Good Idea/Needed 5 Playgrounds 5 Courts 5 Adds Value to City 4 CC & Senior Center 4 Redwood Park 4 Family Aquatic Center 3 Natural Resources 3 Kelley Park 2 Hayes Park 2 Taxes Too High 11 Cost Too High 8 Poor Spending 6 Don't Use Facilities 4 Doing too much 2 0 2 4 6 8 10 12 14 • Percentage Morris Leatherman Company $ 66 . 75MM Bond Referendum (Likely Voters) 2023 City of Apple Valley Support 54% Strongly Support 1 3% Unsure 5% Al Strongly Oppose Oppose 21% Morris Leatherman Company Replacing Pool 2023 City of Apple Valley Support 32% Yes 68% Strongly Support 41111111 10% liliiiillihi Unsure 9% Unsure 7% Oppose Strongly Oppose 38% 12% No 25% $6.5MM Replacement of Redwood Asked only of Supporters: Pool Still Support if you knew the City loses $69,000 per year and fewer than 125 people visit the pool each day Morris Leatherman Company • ••• ITEM: 3. ..... .... 2023 Apple,. COUNCIL MEETING DATE: July 13, Va ey SECTION: Informal Agenda Item Description: Present 2022 Annual Comprehensive Financial Report (20 min.) Staff Contact: Department/ Division: Ron Hedberg, Finance Director Finance Department ACTION REQUESTED: N/A SUMMARY: A formal action to receive the 2022 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 2022 Annual Comprehensive Finance Report and review their Management Report at the informal work session on July 13, 2023. Included with the Council packet information are three separate bound documents in addition to two unbound reports. 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 is a report titled Report on Compliance for the US Department of the Treasury. This report is the Auditor's report on the alternative Coronavirus State and Local Fiscal Recovery Funds compliance engagement. Attached is also 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 state Legal Compliance Audit for the 2022 year. This report includes no audit findings, which is what we strive for. The alternative Coronavirus State and Local Fiscal Recovery Funds compliance report also includes no compliance findings. Last year was the eleventh 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 2021 Annual Comprehensive Financial Report. The Popular Annual Financial Report for 2021 received the Award for Outstanding Achievement in Popular Annual Financial Reporting program administrated by the GFOA, for the fifth 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 Exhibit Presentation Annual Comprehensive Financial Report . , • . • • , . ., , . • - 1161111 14& ii. - - I I - i41 I iii, .itiiP7 RP 1H ....- 411. i iii. �.. r am. N~ .�w .,. `^ --, am it, t — mac 00114111111414.N -*-1-7 _ ---. "11* - -."--- ....— } City of Apple Valley, Minnesota Year Ended : December 31, 2022 s CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Annual Comprehensive Financial Report for the Year Ended December 31, 2022 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 1-4 MANAGEMENT'S DISCUSSION AND ANALYSIS 5-21 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Position 22 Statement of Activities 23-24 Fund Financial Statements Governmental Funds Balance Sheet 25-26 Reconciliation of the Balance Sheet to the Statement of Net Position 27 Statement of Revenue,Expenditures, and Changes in Fund Balances 28-29 Reconciliation of the Statement of Revenue,Expenditures, and Changes in Fund Balances to the Statement of Activities 30 Statement of Revenue,Expenditures, and Changes in Fund Balances— General Fund—Budget and Actual 31 Proprietary Funds Statement of Net Position 32-35 Statement of Revenue,Expenses, and Changes in Net Position 36-37 Statement of Cash Flows 38-39 Notes to Basic Financial Statements 40-82 REQUIRED SUPPLEMENTARY INFORMATION PERA—General Employees Retirement Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability 83 Schedule of City Contributions 83 PERA—Public Employees Police and Fire Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability 84 Schedule of City Contributions 84 Apple Valley Firefighters' Relief Association Schedule of Changes in the Relief Association's Net Pension Liability and Related Ratios 85 Schedule of City Contributions 86 Other Post-Employment Benefits Plan Schedule of Changes in the City's Total OPEB Liability and Related Ratios 87 Notes to Required Supplementary Information 88-96 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 97 Combining Statement of Revenues,Expenditures, and Changes in Fund Balances 98 Nonmajor Special Revenue Funds 99 Combining Balance Sheet 100-101 Combining Statement of Revenues,Expenditures, and Changes in Fund Balances 102-103 Nonmajor Debt Service Funds 104 Combining Balance Sheet 105-106 Combining Statement of Revenues,Expenditures, and Changes in Fund Balances 107-108 Nonmajor Capital Projects Funds 109-110 Combining Balance Sheet 111-114 Combining Statement of Revenues,Expenditures, and Changes in Fund Balances 115-118 General Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 119-124 Road Improvements Capital Projects Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 125 Future Capital Projects—Capital Projects Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 126 Cable TV Special Revenue Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 127 Valleywood Golf Special Revenue Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 128 EDA Operations Special Revenue Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 129 Education Building Capital Projects Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 130 Capital Building Capital Projects Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 131 Cable Capital Equipment Capital Projects Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 132 Cable Capital Equipment/PEG Capital Projects Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 133 Internal Service Funds 134 Combining Statement of Net Position 135 Combining Statement of Revenue,Expenses, and Changes in Net Position 136 Combining Statement of Cash Flows 137 CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Table of Contents (continued) Page STATISTICAL SECTION Net Position by Component 138-139 Changes in Net Position 140-143 Fund Balances of Governmental Funds 144-145 Changes in Fund Balances of Governmental Funds 146-147 Assessed and Estimated Actual Value of Taxable Property 148-149 Property Tax Capacity Rates 150-151 Principal Property Taxpayers 152 Property Tax Levies and Collections 153-154 Ratios of Outstanding Debt by Type 155-156 Ratios of General Bonded Debt Outstanding 157-158 Direct and Overlapping Governmental Activities Debt 159 Legal Debt Margin Information 160-161 Pledged Revenue Coverage 162-163 Demographic and Economic Statistics 164 Principal Employers 165 Full-Time Equivalent City Government Employees by Function 166-167 Operating Indicators by Function 168-169 Capital Asset Statistics by Function/Program 170-171 THIS PAGE INTENTIONALLY LEFT BLANK INTRODUCTORY SECTION CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Elected Officials and Administration December 31,2022 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 Nick Francis Police Chief Chuck Russell Fire Chief [Position Vacancy] Community Development Director Eric Carlson Parks and Recreation Director Jacob Bosley 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 27,2023 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, 2022, 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, 2022, 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 31,2022, 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 estimated population of 55,673, according to the Metropolitan Council. CITY OF APPLE VALLEY N ir m pi. wall 111111.1" Ille 0 hi yallah ts. 1111 BR iii le ___ 1 imr aitii MILANIallit ,......, 11.., . —4...._ .-111 ,1iil.m,. St.Paul .� 1I1,,in,„.i,is,1 ii. Minneapolis p u�i orn,ne<� .I R o J T ansit Cente, 11 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, 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 2022,for example,is 2.2 percent,compared to the state of Minnesota's rate of 3.2 percent and the national unemployment rate of 3.3 percent. Unemployment Rate Dec. 2022 Dec. 2021 Dec. 2020 Dec. 2019 Dec. 2018 City of Apple Valley 2.2% 2.0% 4.0% 2.6% 2.5% Dakota County 2.7% 2.4% 4.3% 2.9% 2.7% State of Minnesota 3.2% 2.6% 4.9% 3.2% 3.4% National 3.3% 3.7% 6.5% 3.4% 3.7% (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 $420,000 562,500 residential market value for the median valued home s37o,o00 increased approximately 6.0 percent for 2022. $320,000 352•300 Assessor values for 2023 and 2024 continue positive 302.300 $270,000 285,300 growth,with 2023 value increases at historic levels, 277,100 208,100 with preliminary 2024 value increases moderating. $220,000 23 268-000 e,100 218600 224000 $170,000 a5 CD N. OD A O N Increase in Median Value Home G m ry N N NNNNNN N 2017 2.5% a 2018 6.2% Tax Payable Year 2019 9.0% 2020 6.7% 2021 3.0% 2022 6.0% 2023 16.7% 2024 (Preliminary) 2.7% The population of the City has increased from 585 in 1960 to 56,374 in 2020, according to the 2020 U.S. Census and is currently estimated at 55,673 by the Metropolitan Council for 2022. The average age is 37 and the median household income is estimated at $91,936 in 2021 by the American Community Survey,compared to an average age of 32 and household income of$90,162 as reported in the 2020 Census. The City is the home to Uponor and Wings Financial Credit Union. Other major employers in the area include Independent School District No. 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 Total Market Value year. In 2022,a total of$31.7 million of market $9 $160 value was added to the City's tax base and $a - $140 which current data indicates is continuing.Total 3 $7 - $120 market value increased to $6.6 billion for 2022, s $6 resulting from market value appreciation and o $5 slop " o additional apartment construction. Conditions 3 $4 x continue to improve for the future with $3 - $60 county assessor data for payable 2023 showing $2 - $40 z a 16.2 percent increase to $7.7 billion in total $, - $20 city-wide taxable market value, of which s- s- $21.7 million results from new construction for 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 payable 2023, and $1 billion in appreciation in New Market Value Added(in millions) ♦Total Market Value(in billions) existing properties. Major Initiatives In 2022,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 2022, 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 Over the past 10 years,single-family construction has averaged 80 units per year, and 2022 saw Residential Building Permits 46 single-family units constructed, valued at 800 $11.3 million.Multi-family construction included 700 98 apartment units that were permitted in 2022. 600 The taxable value of these recent projects will Sao come online for taxes payable in 2023 and into 400 2024. The permitting and start of construction of 300 the 98-unit Applewood Point occurred in 2022. 200 This project is expected to be completed in late 100 2023. Also, 2022 saw the completion of 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 two apartment complexes; the 172-unit Risor •Total Residential Units •Multi Family Units Apai ttuents and Townhomes, and a 60-unit expansion of the Presbyterian Homes at Orchard Place. Residential Construction(new&remodeling)Values $6o,000,000 The construction of new single-family properties $50,000,000 continues at a lower level than past history,which $40,000,000 results from the lower availability of fully $30,000,000 developed lots, the valuation added by remodeling, and renovations being maintained at $20,000,000 a high level, valued at over $54.5 million. This $10,000,000 reflects homeowners' continued interest in s investing in their properties. 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 New Single Family Residential Construction Value Commercial Development -Residential Alteration Values Commercial and industrial development Commercial-Industrial Construction continued to improve in 2022, with total improvement values, including commercial Value alterations,totaling$93.3 million. $ioo,o00,000 $80,000,000 New commercial construction projects included the 117,000 ft2 Apple Valley Commerce Center, $60,000,000 112,000 ft2 Johnny Cake Business Center, a new $40,000,000 Lunds&Byerly's grocery store,along with tenant41— buildouts at the Orchard Place development near $20,000,000al 157th Street and Pilot Knob Road. $- 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Total Commercial Construction Value -Vil- Upcoming initiatives include: Mixed-Use Business Campus — In 2023, approximately 350 acres of mixed-use business campus will continue to be master planned. Some of the mixed uses proposed beginning development in the area have been recently mined for aggregate. In 2023,construction is expected to begin on a medical office building, a veterinary clinic, Schuler Shoes, and a second Chase Bank location, along with additional 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. 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 late 2023. 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" designated location for housing that compliments nearby neighborhoods,wetlands,and open space.Construction began in 2022,with the creation of 27 single-family villas and 49 attached townhomes in 2023 and 2024. Apple Valley Mexican Market and Restaurant—Construction has begun on a 21,350 ft2 building that will house a Class 1 restaurant,Mercado-type market,with butcher, deli, and production area to prepare fresh tortillas and other goods. Completion is anticipated in late 2023. Industrial Locations—Two projects anticipated to complete construction in 2023 include: the 117,000 ft2 Apple Valley Commerce Center by Scannell and the 112,000 ft2 multi-tenant Johnny Cake Business Center building by Opus Development. Apple Valley Lincoln Redevelopment—Approvals were granted for the redevelopment of the former auto mall into a 20,800 ft2 Lincoln dealership at 7125 151st Street West for vehicle sales and auto service. Floor and Decor—Approvals have been granted for the redevelopment of the former AMC Theater site on Cedar Avenue. Demolition is complete and construction is underway on the 80,000 ft2 flooring materials store on the 6.45-acre parcel. 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 2022, over $11.3 million was invested to maintain the infrastructure and included the following significant projects: • Reconstruction of street and utilities on 133rd Street,Redwood Drive, and Juniper Lane. • Reconstruction of streets in the Greenleaf 6th and 7th Subdivisions. • Reconstruction of Pennock Avenue from 140th to 145th. • Intersection improvements at Embry Path and 152nd and Gardenview and 140th. • 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- Long-Term Financial Planning(continued) 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 2023-2027 CIP identifies $193.1 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. The larger improvements included in the 2023-2027 CIP include the continued street and utility reconstruction and reconditioning program,which totals $65.2 million over the next five years, $51 million of building improvements at the Central Maintenance Facility, and a new fire station and new police operations/garage building, funded with the issuance of capital improvement plan bonds over the next few 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 1.96 years, compared to an effective duration of 2.34 years at December 31, 2022. The City's average return on investments in 2022 was negative 4.41 percent, compared to 2021,which was negative 0.63 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 31,2021.This is the 11th 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 Zt-*- 7 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, 2021 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, 2022, 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, 2022, 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. EMPHASIS OF MATTER Change in Accounting Principle As described in Note 1 to the basic financial statements, in fiscal 2022, the City adopted new accounting guidance, Governmental Accounting Standards Board (GASB) Statement No. 87,Leases. Our opinion is not modified with respect to this matter. (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 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. 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. (continued) -2- 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 GASB, 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. 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 accompanying combining and individual fund 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. (continued) -3- OTHER REPORTING REQUIRED BY GOVERNMENT AUDITING STANDARDS In accordance with Government Auditing Standards, we have also issued our report dated June 27, 2023, 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. 1l , lfa14-1 , K - a, P. A - Minneapolis, Minnesota June 27,2023 -4- CITY OF APPLE VALLEY Management's Discussion and Analysis Year Ended December 31,2022 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 31,2022. 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 $298,072,798 (net position). Of this amount, $57,515,194 (unrestricted net position) may be used to meet the City's ongoing obligations to citizens and creditors; $17,729,142 is restricted for specific purposes(restricted net position); and $222,828,462 represents the net investment in capital assets. The City's total net position increased by$9,623,192 during the year ended December 31,2022. • As of the close of the current fiscal year, the City's governmental funds reported combined ending fund balances of$74,217,072,an increase of$1,477,800. • At the end of the current fiscal year, unassigned fund balance for the General Fund was $19,970,658, or 55.4 percent, of total General Fund expenditures based on 2023 budgeted expenditure levels. • The City's long-term debt increased by $8,823,401, or 28.9 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. • During the year ended December 31, 2022, the City implemented Governmental Accounting Standards Board (GASB) Statement No. 87, Leases. This statement included major changes in recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. 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. -5- 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, 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, Facilities C.I.P. 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, Valleywood Golf Special Revenue Fund, EDA Operations Special Revenue Fund, Education 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. -6- 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, 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, 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 (ACFR)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$298,072,798 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. -7- The following table provides the City's Summary of Net Position: Table 1 Summary of Net Position as of December 31,2022 and 2021 Governmental Activities Business-Type Activities Totals 2022 2021 2022 2021 2022 2021 Assets Current and other assets $ 105,762,189 $ 91,939,287 $ 27,547,766 $ 19,407,399 $133,309,955 $111,346,686 Capital assets,net 124,505,762 113,664,868 117,192,161 120,616,645 241,697,923 234,281,513 Total assets $230,267,951 $205,604,155 $144,739,927 $ 140,024,044 $375,007,878 $345,628,199 Deferred outflows of resources Pension plan deferments $ 19,321,004 $ 11,613,815 $ 836,223 $ 1,037,091 $ 20,157,227 $ 12,650,906 OPEB plan deferments 415,620 319,959 74,325 61,719 489,945 381,678 Total deferred outflows of resources $ 19,736,624 $ 11,933,774 $ 910,548 $ 1,098,810 $ 20,647,172 $ 13,032,584 Total assets and deferred outflows of resources $250,004,575 $217,537,929 $145,650,475 $141,122,854 $395,655,050 $358,660,783 Liabilities Other liabilities $ 10,693,070 $ 6,818,655 $ 1,369,225 $ 1,511,801 $ 12,062,295 $ 8,330,456 Noncurrent liabilities 59,726,764 30,581,552 15,451,976 12,593,389 75,178,740 43,174,941 Total liabilities $ 70,419,834 $ 37,400,207 $ 16,821,201 $ 14,105,190 $ 87,241,035 $ 51,505,397 Deferred inflows of resources Pension plan deferments $ 3,205,568 $ 16,733,043 $ 45,720 $ 1,390,060 $ 3,251,288 $ 18,123,103 OPEB plan deferments 1,222,290 488,459 218,580 94,218 1,440,870 582,677 Lease revenue for subsequent years 5,649,059 — — — 5,649,059 — Total deferred inflows of resources $ 10,076,917 $ 17,221,502 $ 264,300 $ 1,484,278 $ 10,341,217 $ 18,705,780 Net position Net investment in capital assets $ 115,728,602 $103,338,673 $107,099,860 $ 110,408,545 $222,828,462 $213,747,218 Restricted 17,729,142 17,816,684 — — 17,729,142 17,816,684 Unrestricted 36,050,080 41,760,863 21,465,114 15,124,841 57,515,194 56,885,704 Total net position $169,507,824 $162,916,220 $128,564,974 $ 125,533,386 $298,072,798 $288,449,606 Total liabilities,deferred inflows of resources,and net position $250,004,575 $217,537,929 $145,650,475 $ 141,122,854 $395,655,050 $358,660,783 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$57,515,194 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$6,591,604, and an increase in business-type activities of $3,031,588, for a net total government-wide increase of $9,623,192 in net position. -8- Current and other assets increased, due to higher cash and investment balances with the issuance of debt and a decline in amounts due from other governmental units in the current year. Current and other assets and deferred inflows of resources balances increased, due the reporting of lease receivable and lease revenue for subsequent years in the current year with the implementation of GASB Statement No. 87 on leases. 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. Noncurrent liabilities increased in net pension liabilities reported in these same pensions plans and the issuance of bonds in the current year. The following table provides a condensed version of the Statement of Activities for the year ended December 31,2022 with comparative amounts for the year ended December 31,2021: Table 2 Change in Net Position for the Years Ended December 31,2022 and 2021 Governmental Activities Business-Type Activities Total 2022 2021 2022 2021 2022 2021 Revenues Program revenues Charges for services $ 10,252,051 $ 7,657,621 $ 28,552,473 $ 30,036,011 $ 38,804,524 $ 37,693,632 Operating grants and contributions 1,922,964 1,322,061 50 - 1,923,014 1,322,061 Capital grants and contributions 8,147,595 5,155,677 2,288,860 1,788,782 10,436,455 6,944,459 General revenues Property taxes 30,890,241 29,584,921 121,000 121,000 31,011,241 29,705,921 Other taxes 164,660 138,386 - - 164,660 138,386 Franchise taxes 1,277,756 1,282,491 - - 1,277,756 1,282,491 Grants and contributions not restricted to specific programs 255,541 109,083 - - 255,541 109,083 Other 49,836 213,783 - - 49,836 213,783 Investment earnings(losses) (2,877,931) (385,982) (877,390) (124,086) (3,755,321) (510,068) Gain on sale of assets 95,926 203,160 - 198,528 95,926 401,688 Total revenues 50,178,639 45,281,201 30,084,993 32,020,235 80,263,632 77,301,436 Expenses General government 8,253,575 7,491,796 - - 8,253,575 7,491,796 Public safety 15,362,005 12,116,115 - - 15,362,005 12,116,115 Public works 11,621,460 9,793,408 - - 11,621,460 9,793,408 Parks and recreation 9,419,650 7,425,649 - - 9,419,650 7,425,649 Interest and fiscal charges 555,535 329,266 - - 555,535 329,266 Municipal liquor - - 9,962,867 9,886,246 9,962,867 9,886,246 Municipal golf course - - - 1,500,829 - 1,500,829 Sports arena - - 1,031,625 958,195 1,031,625 958,195 Water and sewer - - 11,281,814 10,035,490 11,281,814 10,035,490 Storm drainage - - 2,402,836 2,160,173 2,402,836 2,160,173 Cemetery - - 204,912 196,488 204,912 196,488 Street light utility - - 544,161 522,752 544,161 522,752 Total expenses 45,212,225 37,156,234 25,428,215 25,260,173 70,640,440 62,416,407 Increase in net position before transfers 4,966,414 8,124,967 4,656,778 6,760,062 9,623,192 14,885,029 Transfers 1,625,190 2,126,000 (1,625,190) (2,126,000) - - Change in net position 6,591,604 10,250,967 3,031,588 4,634,062 9,623,192 14,885,029 Net position-beginning 162,916,220 152,665,253 125,533,386 120,899,324 288,449,606 273,564,577 Net position-ending $169,507,824 $162,916,220 $128,564,974 $125,533,386 $298,072,798 $288,449,606 Governmental Activities -The City's net position for governmental activities increased by $6,591,604, or 4.0 percent, after $1,625,190 of net transfers from business-type activities. Key elements of this increase are seen in the table above. -9- Revenues increased overall by$4,897,438, or 10.8 percent. This change included: • An increase in capital grants and contributions, mainly due to spending of American Rescue Plan Act(ARPA)grant spending in the current year. • 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, the result of the change in fund structure of the Valleywood golf course activity from an enterprise fund to a governmental fund in the current year. Expenses increased overall by$8,055,991, or 21.7 percent. This increase included: • The public safety function increased $3,245,890, related to decreases in net pension related liabilities in the prior year. The public works function increased $1,828,052, due to ARPA grant spending on a street and utility project as previously mentioned. The parks and recreation function increased$1,994,001, due to the change in fund structure of the Valleywood golf course mentioned earlier. The following graph reflects revenue by source in the governmental activities the last two years: 2022 Revenues by Source—Governmental Activities Other Charges for (5%) Services 21% Taxes Grants 64% 20% 2021 Revenues by Source—Governmental Activities Charges for 1%er Services 17% Grants 14% Taxes 68% -10- 2022 Expenses—Governmental Activities Other °1v General Parks and Govexiunent Recreation 18°�v 21°/6 Public Safety Public Works 34% 26% 2021 Expenses—Governmental Activities Other 1% General Parks and Government Recreation_ 20% ee�� Yci Public Works 263/0 Public Safety 33% The expenses in the graph above for governmental activities show the amounts spent on different activities for 2022 and 2021. Other includes debt service interest and fiscal charges in governmental activities. -11- Business-Type Activities —Business-type activities increased the City's total net position in the current year. Key elements of the business-type activities are as follows: • Charges for services for business-type activities include sales for municipal liquor 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 decreased$1,483,538 in the current year, due to the change in fund structure of the Municipal Golf Course Enterprise Fund to a governmental fund in the current year. • About 84 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 2022. • Overall, business-type activities generated an increase in net position before transfers of $4,656,778. After considering net of transfers out to governmental activities totaling $1,625,190, net position increased by$3,031,588. Revenues and Expenses—Business-Type Activities $14,000,000 $12,000,000 $10,000,000 $8,000,000 LE IL $6,000,000 $4,000,000 $2,000,000 I �� $— i I Municipal Sports Arena Water and Storm Drainage Cemetery Street Light Liquor Sewer Utility oRevenues(Excluding Capital Grants) •Expenses -12- 2022 Revenues by Source—Business-Type Activities Capital Grants and Contributions 8% Other (3%) Charges for Services 95% 2021 Revenues by Source—Business-Type Activities Capital Grants and Contributions Other 6°l° CI% Charges for Services 94% -13- 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$74,217,072, an increase of$1,477,800 in comparison with the prior year. The City has seven 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 Facilities C.I.P 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 $20,811,797. 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 $925,377 during 2022. Key factors in this increase are as follows: • The City adopted a balanced budget prior to the start of the current year. • Taxes increased $1,324,745 from the prior year, due to an increase in the tax levy for 2022 and increased franchise tax collection sin the current year. • Expenditures increased $2,278,196, or 7.3 percent, in the current year with increases spread across all functional areas. • Licenses and permits revenues were approximately $1,185,312 over budget, mainly due to building associated permits being greater than anticipated. • Investment earnings (losses) were $892,603 lower than anticipated, due to market conditions as previously mentioned. • Expenditures were $1,546,239 under the 2022 budgeted amounts, mostly due to position vacancies. • Net transfers in (out) were $2,385,000 in the General Fund, the majority to the Road Improvements Capital Projects Fund. -14- American Rescue Plan Act In fiscal 2021, the City received American Rescue Plan Act funding. The fund balance at the end of 2022 is a negative $137,413,which decreased the result of investment losses in the amount of$137,413. 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 2022 is $7,921,272, which decreased $2,889,998 from the prior year. The decrease results from the Closed Bond Issues Debt Service Fund transferring out $3,500,194 to the Construction Projects Capital Projects for acquiring the special assessments balance for projects assessed in 2022. This is slightly offset by revenue from special assessments of$950,201 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 2022 is negative $2,580,252, decreasing $1,069,862 from the prior year, and results from the collection of Minnesota Supplemental Aid (MSA) in 2022. Transfers totaling $4,401,000 from the General Fund and Future Capital Projects — Capital Projects Fund were anticipated in the 2022 budget. Facilities C.I.P Capital Projects Fund The Facilities C.I.P. Capital Projects Capital Projects Fund accounts for bond proceeds received from the issuance of capital improvement bonds and the expenditure-related projects. The fund balance at the end of 2022 is $12,966,566, which is an improvement of$6,875,176 from the prior year as bond proceeds exceeded project expenditures in the current year. 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 2022 is $2,657,266, which is an improvement of$3,178,905 from the prior year, mainly from transfers in from the Closed Bond Issues Debt Service Fund in the current year. Development projects accounted for in this fund in 2022 will be assessed to developers 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 2022 is $13,123,535, which is a decrease of$4,272,251 from the prior year. A transfer to the Municipal Golf Course Enterprise Fund accounts for most of the decrease in the current year. -15- 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 six enterprise funds and three internal service funds. The six enterprise funds include: Municipal Liquor Fund, Sports Arena Fund, Water and Sewer Fund, Storm Drainage Fund, Cemetery Fund, and the Street Light Utility Fund. A seventh proprietary fund, the Municipal Golf Course, was changed to a governmental fund at the beginning of the fiscal year. The total net position of all enterprise funds totals $128,872,316, $107,099,860 of which is capital assets, net of related debt, and in total, is a decrease of$3,308,685 from the prior year. The total unrestricted net position for all proprietary funds for the year was $21,772,456, an increase of$6,335,604. Municipal Liquor Fund The net position in the Municipal Liquor Fund decreased$59,643 after current year transfers of$850,000. Operating revenues decreased $245,907, or 2.2 percent, in the current year. Operating expenses increased $432,528,mainly in personal costs. Municipal Golf Course Fund The Municipal Golf Course Enterprise Fund was changed at the beginning of the fiscal year to a governmental fund and is reported in the nonmajor Valleywood Golf Special Revenue Fund in the current year. More information on this change in fund structure can be found in Note 1 of the notes to basic financial statements. Sports Arena Fund The Sports Arena Fund posted a decrease in net position of $189,209, which is after inclusion of an annual $121,000 property tax levy. Revenues increased $78,128 from the prior year, mainly the result of the pandemic impact on operating results in fiscal 2021. 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 $15,587,924, an increase of$1,506,604. Net position increased $2,236,949 in the current year, due to current year operations and $1,781,612 in capital contributions. Operating expenses increased $1,192,909, mainly in personal services, which increased $511,521, a portion of which related to the impact of the state-wide net pension related liabilities. Total net investment in capital assets totaled $65,212,891, an increase of$730,345. Storm Drainage Fund The Storm Drainage Fund increased its net position by $836,964, due to current year operations and $507,248 in capital contributions. The storm water utility rates were increased 10 percent in 2022. Cemetery Fund The Cemetery Fund increased its net position by $145,724, which resulted from additional sales during the year. Street Light Utility Fund The Street Light Utility Fund increased its net position by $61,324 in the current year. -16- 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 2022 General Fund budget was made to provide for uncompleted projects in the amount of$694,200 that were carried over from 2021 to 2022. Total actual revenues came in under budget by$30,543. When comparing budget to actuals, some notable variances occurred, including: • Building permits came in $1,123,163 over budget, resulting from the number and values of permits issued during the year above budgeted amounts. • This increase was reduced by investment earnings(losses),which came in$892,603 under budget 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. Total actual expenditures are below the amended budget by $1,546,239. When comparing budget to actuals, some of the notable variances include: • Personal services were $863,069 under budget and resulted from various position vacancies. • Supplies were $42,972 over budget and the largest variance was in motor fuel, which was over budget by $83,574, and snow and ice control salt came in $38,615 over budget. These overages were mitigated by supplies expense in the police department coming in under budget by$23,980. • Utilities were $122,378 over budget,predominately due to increases in natural gas rates. • Contractual services are under budget $371,819, of which $112,383 is in the parks administration area and is related to an uncompleted park master plan and signage plan, which began in the past year. In the natural resources area, a positive budget variance of$67,192 resulted from unused budgeted amounts for emerald ash borer treatments and removals. The police department was $218,288 under budget and results from a reduction in charges for county-wide emergency dispatch. • Reduced travel and training were experienced during 2022, due to a reduction in in-person training attendance,resulting in a positive budget variance of$65,033. • The operating budget each year includes a provision for City Council contingency,which was not used during 2022, and resulted in savings of$126,212. -17- 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, 2022 amounts to $241,697,923 (net of accumulated depreciation/amortization). This investment in capital assets includes land and land improvements, construction in progress, buildings, other improvements, furniture and equipment, infrastructure, and leased assets. Total depreciation/amortization charged in 2022 was $12,666,229. City of Apple Valley's Capital Assets Table 3 Capital Assets Governmental Activities Business-Type Activities Total 2022 2021 2022 2021 2022 2021 Capital assets Land and land improvements $ 5,572,352 $ 4,581,173 $ 6,159,952 $ 7,124,431 $ 11,732,304 $ 11,705,604 Construction in progress 8,361,226 5,554,949 399,503 2,878,988 8,760,729 8,433,937 Buildings 42,299,408 38,785,975 21,932,440 24,940,582 64,231,848 63,726,557 Other improvements 27,861,533 26,591,738 182,979,914 177,748,289 210,841,447 204,340,027 Furniture and equipment 23,510,879 21,606,330 5,947,359 7,110,502 29,458,238 28,716,832 Infrastructure 149,064,050 139,466,204 — — 149,064,050 139,466,204 Leased assets — — 1,298,265 — 1,298,265 — Less accumulated depreciation/amortization (132,163,686) (122,921,501) (101,525,272) (99,186,147) (233,688,958) (222,107,648) Total capital assets, net of depreciation/amortization $ 124,505,762 $ 113,664,868 $ 117,192,161 $ 120,616,645 $ 241,697,923 $ 234,281,513 Major capital asset additions during the current year included the following: • Street and improvement projects totaling approximately $11.3 million, including the following significant reconstruction projects; 133rd Street,Redwood Drive, Juniper Lane, Pennock Avenue, and street reconstruction in the Greenleaf 6th and 7th subdivision area. • Multi-year building improvements began to replace Fire Station #2 and new facilities at the Central Maintenance Facility. These various building projects will be completed over the next couple years. • Water, sanitary, and storm sewer utility improvements in new and existing subdivisions were completed in conjunction with the 2022 street improvement areas, totaling approximately $2,055,000. • Equipment additions totaled approximately $1,049,000. This includes about $937,000 of additions in governmental activities, primarily related to vehicle and equipment replacements. It also includes approximately$112,000 of additions in business-type activities,primarily related to new vehicles. • General government capital assets increased with the reclassification of the Municipal Golf Course Enterprise Fund to a nonmajor special revenue fund, these asset transfers included land and land improvements, clubhouse building, in addition to a transfer of vehicle and equipment to the Vehicle Equipment Replacement—Internal Service Fund. • Leased assets increased with the implementation of GASB Statement No. 87 by $1,298,265, which relates to the leased space for the municipal liquor store on Cedar Avenue and is included in the Municipal Liquor Enterprise Fund. The City also reported as part of this implementation, a lease liability of$1,166,177 at year-end. Additional information on the City's capital assets can be found in Note 5 of the notes to basic financial statements. -18- Long-Term Debt—At the end of the current fiscal year, the City had total long-term debt outstanding of $39,302,201. Of this amount, $33,276,196 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$22,760,000. 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. City of Apple Valley's Long-Term Debt Table 4 Long-Term Debt Governmental Activities Business-Type Activities Total 2022 2021 2022 2021 2022 2021 General obligation bonds $22,760,000 $ 15,785,000 $ — $ — $22,760,000 $ 15,785,000 General obligation improvement bonds — 120,000 — — — 120,000 General obligation revenue bonds — — 7,820,000 6,405,000 7,820,000 6,405,000 General obligation revenue notes — — 2,696,196 3,143,732 2,696,196 3,143,732 Subtotal bonded debt 22,760,000 15,905,000 10,516,196 9,548,732 33,276,196 25,453,732 Financed purchase obligation 138,319 — — 247,029 138,319 247,029 Lease liability — — 1,166,177 — 1,166,177 — Unamortized premium 607,393 512,585 415,964 412,339 1,023,357 924,924 Compensated absences 3,240,373 3,334,313 457,779 518,802 3,698,152 3,853,115 Total $26,746,085 $ 19,751,898 $ 12,556,116 $ 10,726,902 $ 39,302,201 $ 30,478,800 The City's total bonded debt increased by$7,822,464 during 2022, related to the issuance of a bond issue during the year. The City issued 2022A G.O. Capital Improvement Bonds for various improvement projects. 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 6 of the notes to basic financial statements. -19- ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES The City's budget, along with the five-year Capital Improvement Program, 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. Departments successfully managed their expenditures and, as a result, General Fund expenditures were approximately 4.4 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 2023 fiscal year: • Property taxes provide the largest source, approximately 73.8 percent, of the resources needed to support the General Fund activities. Minnesota cities are not subject to levy limits for 2023. • Property values in the City are increasing, as they are in other locations. The increase in the median valued residential property for the 2023 budget year will be approximately 16.7 percent, compared to an increase of 6.0 percent for the 2022 budget year. The preliminary county data for 2024 shows a 2.7 percent increase in the median valued home. • The total property tax levy increased 7.4 percent for 2023. • The taxes paid by the median valued home increased for 2023 to $1,274 from $1,164 in 2022, approximately 9.5 percent. • Contract settlements have been reached with each of the City's three unions through 2023. • A 5.0 percent increase in water and sanitary sewer utility rates was enacted for 2023 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. -20- REQUESTS FOR INFORMATION This ACFR 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. -21- THIS PAGE INTENTIONALLY LEFT BLANK GOVERNMENT-WIDE FINANCIAL STATEMENTS CITY OF APPLE VALLEY Statement of Net Position as of December 31,2022 Governmental Business-Type Activities Activities Total Assets Cash and investments $ 83,281,177 $ 22,341,785 $ 105,622,962 Receivables Accounts and interest 957,172 3,845,866 4,803,038 Taxes 2,042,429 - 2,042,429 Special assessments 3,914,924 258,003 4,172,927 Due from other governmental units 1,420,317 251,465 1,671,782 Lease 5,656,741 - 5,656,741 Internal balances 1,327,348 (1,327,348) - Prepaids 420,140 330,540 750,680 Inventory 73,282 1,847,455 1,920,737 Land held for resale 1,877,559 - 1,877,559 Net pension asset 4,791,100 - 4,791,100 Capital assets Not depreciated/amortized 13,933,578 6,559,455 20,493,033 Depreciated,net of accumulated depreciation/amortization 110,572,184 110,632,706 221,204,890 Total assets 230,267,951 144,739,927 375,007,878 Deferred outflows of resources Pension plan deferments 19,321,004 836,223 20,157,227 OPEB plan deferments 415,620 74,325 489,945 Total deferred outflows of resources 19,736,624 910,548 20,647,172 Total assets and deferred outflows of resources $ 250,004,575 $ 145,650,475 $ 395,655,050 Liabilities Accrued salaries payable $ 974,181 $ 173,324 $ 1,147,505 Accounts payable 3,915,359 817,195 4,732,554 Contracts payable 1,626,030 72,257 1,698,287 Interest payable 30,067 13,961 44,028 Due to other governmental units 38,658 260,001 298,659 Claims incurred,but not reported 6,126 - 6,126 Unearned revenue 4,102,649 32,487 4,135,136 Net pension liability Due in more than one year 31,669,556 2,661,394 34,330,950 Total OPEB liability Due within one year 103,961 - 103,961 Due in more than one year 1,207,162 234,466 1,441,628 Long-term debt Due within one year 2,491,829 1,473,072 3,964,901 Due in more than one year 24,254,256 11,083,044 35,337,300 Total long-term debt 26,746,085 12,556,116 39,302,201 Total liabilities 70,419,834 16,821,201 87,241,035 Deferred inflows of resources Lease revenue for subsequent years 5,649,059 - 5,649,059 Pension plan deferments 3,205,568 45,720 3,251,288 OPEB plan deferments 1,222,290 218,580 1,440,870 Total deferred inflows of resources 10,076,917 264,300 10,341,217 Net position Net investment in capital assets 115,728,602 107,099,860 222,828,462 Restricted for Debt service 1,630,733 - 1,630,733 Tax increment financing 3,137,344 - 3,137,344 Economic development 1,333,049 - 1,333,049 Police forfeiture 227,296 - 227,296 Capital acquisition 6,080,409 - 6,080,409 Park dedication 1,735,508 - 1,735,508 Fire relief pension 3,309,738 - 3,309,738 Other purposes 275,065 - 275,065 Unrestricted 36,050,080 21,465,114 57,515,194 Total net position 169,507,824 128,564,974 298,072,798 Total liabilities,deferred inflows of resources,and net position $ 250,004,575 $ 145,650,475 $ 395,655,050 See notes to basic fmancial statements -22- CITY OF APPLE VALLEY Statement of Activities Year Ended December 31,2022 Program Revenues Operating Capital Charges for Grants and Grants and Functions/Programs Expenses Services Contributions Contributions Governmental activities General government $ 8,253,575 $ 1,985,335 $ 472,452 $ 3,050 Public safety 15,362,005 1,022,604 1,450,512 — Public works 11,621,460 3,494,874 8,011,643 Parks and recreation 9,419,650 3,749,238 132,902 Interest and fiscal charges 555,535 — — — Total governmental activities 45,212,225 10,252,051 1,922,964 8,147,595 Business-type activities Municipal liquor 9,962,867 10,885,748 — — Sports arena 1,031,625 721,758 — — Water and sewer 11,281,814 13,090,004 50 1,781,612 Storm drainage 2,402,836 2,864,250 — 507,248 Cemetery 204,912 372,553 — — Street light utility 544,161 618,160 — — Total business-type activities 25,428,215 28,552,473 50 2,288,860 Total governmental and business-type activities $ 70,640,440 $ 38,804,524 $ 1,923,014 $ 10,436,455 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 -23- Net(Expenses) Revenue and Changes in Net Position Governmental Business-Type Activities Activities Total $ (5,792,738) $ — $ (5,792,738) (12,888,889) — (12,888,889) (114,943) — (114,943) (5,537,510) — (5,537,510) (555,535) — (555,535) (24,889,615) — (24,889,615) 922,881 922,881 (309,867) (309,867) 3,589,852 3,589,852 968,662 968,662 167,641 167,641 73,999 73,999 5,413,168 5,413,168 (24,889,615) 5,413,168 (19,476,447) 30,890,241 121,000 31,011,241 164,660 — 164,660 1,277,756 — 1,277,756 255,541 — 255,541 49,836 — 49,836 (2,877,931) (877,390) (3,755,321) 95,926 — 95,926 1,625,190 (1,625,190) — 31,481,219 (2,381,580) 29,099,639 6,591,604 3,031,588 9,623,192 162,916,220 125,533,386 288,449,606 $ 169,507,824 $ 128,564,974 $ 298,072,798 -24- THIS PAGE INTENTIONALLY LEFT BLANK FUND FINANCIAL STATEMENTS THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Balance Sheet Governmental Funds as of December 31,2022 Special Revenue Debt Service American General Rescue Closed Bond Fund Plan Act Issues (1000) (2110) (3205) Assets Cash and investments $ 19,563,512 $ 4,104,479 $ 5,643,179 Receivables Accounts 178,694 — — Taxes 2,042,429 — — Special assessments Current 1,830 — 423,080 Delinquent 186 — 300,332 Deferred 2,950 — 3,073,203 Lease 4,682,740 — — Interest 575,972 — — Due from other governmental units 75,035 — — Due from other funds — — — Advances to other funds — — 412,285 Prepaids 116,479 — — Inventory 41,015 Land held for resale — 1,877,559 Total assets $ 27,280,842 $ 4,104,479 $ 11,729,638 Liabilities Accrued salaries payable $ 938,752 $ — $Accounts payable 543,656 — 11,750 Contracts payable — 166,621 — Due to other governmental units 38,330 — — Due to other funds — — — Advances from other funds — — — Unearned revenue — 4,075,271 Total liabilities 1,520,738 4,241,892 11,750 Deferred inflows of resources Lease revenue for subsequent years 4,687,258 — — Unavailable revenue—property taxes 259,033 — — Unavailable revenue—state aids — — — Unavailable revenue—special assessments 2,016 — 3,796,616 Total deferred inflows of resources 4,948,307 — 3,796,616 Fund balances(deficit) Nonspendable 157,494 — — Restricted — — — Committed 583,645 — — Assigned 100,000 — 7,921,272 Unassigned 19,970,658 (137,413) — Total fund balances(deficit) 20,811,797 (137,413) 7,921,272 Total liabilities,deferred inflows of resources,and fund balances $ 27,280,842 $ 4,104,479 $ 11,729,638 See notes to basic financial statements -25- Capital Projects Future Road Facilities Construction Capital Nonmajor Total Improvements C.I.P. Projects Projects Governmental Governmental (2025) (4420) (4500) (4930) Funds Funds $ - $ 13,030,942 $ 4,587,722 $ 10,740,092 $ 20,639,502 $ 78,309,428 166,769 345,463 2,042,429 28,336 - - - - 453,246 300,518 85,007 - - - - 3,161,160 974,001 5,656,741 35,737 - - - 611,709 1,300,442 - - - 44,840 1,420,317 1,435,340 - 1,435,340 1,020,006 - 1,432,291 1,547 118,026 32,267 73,282 1,877,559 $ 1,413,785 $ 13,066,679 $ 4,587,722 $ 13,195,438 $ 21,858,926 $ 97,237,509 $ - $ - $ - $ - $ 35,429 $ 974,181 515,489 100,113 1,900,363 71,903 724,858 3,868,132 1,373,354 - 30,093 - 55,962 1,626,030 301 38,631 1,248,729 - - - 186,611 1,435,340 412,285 412,285 27,378 4,102,649 3,137,572 100,113 1,930,456 71,903 1,442,824 12,457,248 961,801 5,649,059 259,033 743,122 - - - - 743,122 113,343 - - - - 3,911,975 856,465 - - - 961,801 10,563,189 33,814 191,308 12,966,566 2,657,266 - 14,449,471 30,073,303 180,355 764,000 13,123,535 4,987,452 26,132,259 (2,580,252) - - - (196,791) 17,056,202 (2,580,252) 12,966,566 2,657,266 13,123,535 19,454,301 74,217,072 $ 1,413,785 $ 13,066,679 $ 4,587,722 $ 13,195,438 $ 21,858,926 $ 97,237,509 -26- 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 31,2022 Total fund balances—governmental funds $ 74,217,072 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 239,740,127 Less accumulated depreciation/amortization (121,632,339) Net pension assets are included in net position, but are excluded from fund balances because they do not represent financial resources. 4,791,100 Long-term liabilities are not payable with current financial resources and, therefore, are not reported in governmental funds. Bonds payable (22,760,000) Total OPEB liability (1,311,123) Net pension liability (31,669,556) 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. 4,914,130 Accrued interest payable is included in net position, but is excluded from fund balances until due and payable. (30,067) 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 8,239,765 Add internal services balances allocated to business-type activities 307,342 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. (607,393) 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 19,321,004 Deferred outflows of resources—OPEB plan deferments 415,620 Deferred inflows of resources—pension plan deferments (3,205,568) Deferred inflows of resources—OPEB plan deferments (1,222,290) Total net position—governmental activities $ 169,507,824 See notes to basic financial statements -27- CITY OF APPLE VALLEY Statement of Revenue,Expenditures,and Changes in Fund Balances Governmental Funds as of December 31,2022 Special Revenue Debt Service American General Rescue Closed Bond Fund Plan Act Issues (1000) (2110) (3205) Revenue Taxes $ 28,296,191 $ — $ — Other taxes 104,758 —Franchise taxes 565,000 — — Special assessments 3,050 — 950,201 Licenses and permits 2,966,177 — — Intergovernmental 1,134,754 1,486,919 — Charges for services 3,106,325 — — Fines and forfeits 187,077 Investment earnings(losses) (687,603) (137,413) (338,952) Other 907,536 Total revenue 36,583,265 1,349,506 611,249 Expenditures Current General government 6,385,240 49,338 — Public safety 14,669,874 Public works 5,665,067 Parks and recreation 5,849,899 132,902 — Capital outlay 718,944 1,304,679 — Debt service Principal — — — Interest and fiscal charges — — 1,053 Total expenditures 33,289,024 1,486,919 1,053 Excess(deficiency)of revenue over expenditures 3,294,241 (137,413) 610,196 Other financing sources(uses) Transfers in 1,620,000 Transfers(out) (4,005,000) — (3,500,194) Sale of capital assets 16,136 Bonds issued — — — Premium on debt issued — — — Total other financing sources(uses) (2,368,864) — (3,500,194) Net change in fund balances 925,377 (137,413) (2,889,998) Fund balances(deficit) Beginning of year 19,886,420 — 10,811,270 End of year $ 20,811,797 $ (137,413) $ 7,921,272 See notes to basic financial statements -28- Capital Projects Future Road Facilities Construction Capital Nonmajor Total Improvements C.I.P. Projects Projects Governmental Governmental (2025) (4420) (4500) (4930) Funds Funds $ — $ — $ — $ — $ 2,576,364 $ 30,872,555 101,839 206,597 — — — — 712,756 1,277,756 36,128 — — — 130,096 1,119,475 — — — — — 2,966,177 3,660,307 — — — 180,004 6,461,984 — — — — 1,669,743 4,776,068 187,077 — 31,313 (22,250) (651,851) (884,748) (2,691,504) 1,206,403 — 1,287,637 3,401,576 3,696,435 31,313 1,184,153 (651,851) 5,773,691 48,577,761 — — — — 1,052,006 7,486,584 490,000 15,159,874 1,125,701 — — 396,655 7,187,423 1,956,516 7,939,317 9,167,297 — 1,505,442 305,752 643,962 13,646,076 1,140,000 1,140,000 189,574 406,249 596,876 9,167,297 1,315,275 1,505,442 305,752 6,085,388 53,156,150 (5,470,862) (1,283,962) (321,289) (957,603) (311,697) (4,578,389) 4,401,000 — 3,500,194 — 1,008,358 10,529,552 (3,314,648) (1,829,358) (12,649,200) 563 16,699 7,995,000 — — — 7,995,000 164,138 — — — 164,138 4,401,000 8,159,138 3,500,194 (3,314,648) (820,437) 6,056,189 (1,069,862) 6,875,176 3,178,905 (4,272,251) (1,132,134) 1,477,800 (1,510,390) 6,091,390 (521,639) 17,395,786 20,586,435 72,739,272 $ (2,580,252) $ 12,966,566 $ 2,657,266 $ 13,123,535 $ 19,454,301 $ 74,217,072 -29- 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 31,2022 Total net change in fund balances—governmental funds $ 1,477,800 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 13,680,237 Capital contributions 83,668 Depreciation/amortization expense (6,622,992) Capital assets contributed by enterprise funds 3,611,782 Net pension assets are only recorded in the government-wide financial statements as they are not current financial resources to governmental funds. 851,297 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. (7,995,000) 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. 1,140,000 Interest on long-term debt in the Statement of Activities differs from the amount reported in the governmental funds because interest is recognized as an expenditure in the funds when it is due, and thus requires the use of current financial resources. In the Statement of Activities,however, interest expense is recognized as the interest accrues,regardless of when it is due. (12,775) 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. (94,808) 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. 1,384,050 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 647,545 Add back internal service fund activity allocated to business-type activities (4,669) 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 (22,760,932) Total OPEB liability 609,907 Deferred outflows of resources—pension plan deferments 7,707,189 Deferred outflows of resources—OPEB plan deferments 95,661 Deferred inflows of resources—pension plan deferments 13,527,475 Deferred inflows of resources—OPEB plan deferments (733,831) Change in net position—governmental activities $ 6,591,604 See notes to basic financial statements -30- 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 31,2022 Budgeted Amounts Over(Under) Original Final Actual Budget Revenue Taxes $ 28,271,439 $ 28,271,439 $ 28,296,191 $ 24,752 Other taxes 91,700 91,700 104,758 13,058 Franchise taxes 565,000 565,000 565,000 - Special assessments 2,500 2,500 3,050 550 Licenses and permits 1,780,865 1,780,865 2,966,177 1,185,312 Intergovernmental 998,500 1,021,543 1,134,754 113,211 Charges for services 3,402,830 3,402,830 3,106,325 (296,505) Fines and forfeits 300,000 300,000 187,077 (112,923) Investment earnings(losses) 205,000 205,000 (687,603) (892,603) Other 970,500 972,931 907,536 (65,395) Total revenue 36,588,334 36,613,808 36,583,265 (30,543) Expenditures Current General government 6,744,040 6,799,566 6,385,240 (414,326) Public safety 14,975,967 14,920,867 14,669,874 (250,993) Public works 5,994,147 6,111,990 5,665,067 (446,923) Parks and recreation 5,738,380 6,004,895 5,849,899 (154,996) Capital outlay General government 246,000 392,860 330,839 (62,021) Public safety - 171,500 77,754 (93,746) Public works 77,000 86,000 35,423 (50,577) Parks and recreation 299,800 347,585 274,928 (72,657) Total expenditures 34,075,334 34,835,263 33,289,024 (1,546,239) Excess of revenue over expenditures 2,513,000 1,778,545 3,294,241 1,515,696 Other financing sources(uses) Sale of capital assets 22,000 22,000 16,136 (5,864) Transfers in 1,470,000 1,620,000 1,620,000 - Transfers(out) (4,005,000) (4,005,000) (4,005,000) - Total other financing sources(uses) (2,513,000) (2,363,000) (2,368,864) (5,864) Net change in fund balances $ - $ (584,455) 925,377 $ 1,509,832 Fund balances Beginning of year 19,886,420 End of year $ 20,811,797 See notes to basic financial statements -31- CITY OF APPLE VALLEY Statement of Net Position Proprietary Funds as of December 31,2022 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 $ 3,269,459 $ — $ — $ 13,908,249 Receivables Special assessments Current — — — 234,793 Delinquent — — — 12,410 Accounts 3,193 — 129,013 2,862,876 Interest — — — (6,437) Due from other governmental units — — 249,077 — Due from other funds — — — 294,356 Prepaids 15,977 314,563 Inventory 1,783,324 64,131 Total current assets 5,071,953 — 378,090 17,684,941 Noncurrent assets Deferred special assessment receivable — — — 7,008 Capital assets Land and land improvements 1,177,683 — 2,000 2,162,729 Construction in progress 52,882 — — — Buildings 3,837,556 — 6,314,281 11,780,603 Other improvements 87,149 — 109,420 122,299,577 Furniture and equipment 362,676 — 374,698 4,224,596 Leased assets 1,298,265 — — — Less accumulated depreciation/amortization (2,520,701) — (3,816,615) (67,071,145) Total capital assets(net of accumulated depreciation/amortization) 4,295,510 — 2,983,784 73,396,360 Total noncurrent assets 4,295,510 — 2,983,784 73,403,368 Total assets 9,367,463 — 3,361,874 91,088,309 Deferred outflows of resources Pension plan deferments 205,728 — 60,912 502,621 OPEB plan deferments 19,402 — 4,899 48,260 Total deferred outflows of resources 225,130 — 65,811 550,881 Total assets and deferred outflows of resources $ 9,592,593 $ — $ 3,427,685 $ 91,639,190 See notes to basic financial statements -32- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ 4,144,648 $ 649,853 $ 369,576 $ 22,341,785 $ 4,971,749 3,792 — — 238,585 — 12,410 — 691,226 — 153,121 3,839,429 — 12,874 — — 6,437 — 2,388 251,465 — 294,356 — 330,540 302,114 1,847,455 — 4,852,540 649,853 525,085 29,162,462 5,273,863 7,008 — 2,303,980 513,560 — 6,159,952 — 346,621 — — 399,503 — 21,932,440 — 58,069,448 2,414,320 — 182,979,914 — 985,389 5,947,359 16,929,321 1,298,265 — (27,576,710) (540,101) — (101,525,272) (10,531,347) 34,128,728 2,387,779 — 117,192,161 6,397,974 34,128,728 2,387,779 — 117,199,169 6,397,974 38,981,268 3,037,632 525,085 146,361,631 11,671,837 66,962 — — 836,223 — 1,764 — — 74,325 — 68,726 — — 910,548 — $ 39,049,994 $ 3,037,632 $ 525,085 $ 147,272,179 $ 11,671,837 -33- (continued) CITY OF APPLE VALLEY Statement of Net Position Proprietary Funds(continued) as of December 31,2022 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 $ 57,452 $ - $ 16,467 $ 93,146 Accounts payable 494,846 - 38,770 195,014 Contracts payable 1,037 17,233 Interest payable 1,025 8,201 Due to other governmental units 117,603 - 17,641 121,129 Claims payable - - - - Due to other funds - - 294,356 - Unearned revenue - - 32,487 - Accrued compensated absences 78,800 - 9,700 156,200 Lease liability 132,336 - - - Financed purchase - - - - Revenue note payable - - - 460,836 Bonds payable - - - 405,000 Total current liabilities 883,099 - 409,421 1,456,759 Noncurrent liabilities Accrued compensated absences 65,620 - 4,583 142,674 Total OPEB liability 61,205 - 15,456 152,241 Net pension liability 654,757 - 193,859 1,599,661 Advance from other fund - - 1,020,006 - Lease liability 1,033,841 - - - Financed purchase - - - - Revenue note payable - - - 2,235,360 Bonds payable - - - 5,082,273 Total noncurrent liabilities 1,815,423 - 1,233,904 9,212,209 Total liabilities 2,698,522 - 1,643,325 10,668,968 Deferred inflows of resources Pension plan deferments 11,248 - 3,330 27,481 OPEB plan deferments 57,058 - 14,409 141,926 Total deferred inflows of resources 68,306 - 17,739 169,407 Net position Net investment in capital assets 3,129,333 - 2,983,784 65,212,891 Unrestricted 3,696,432 - (1,217,163) 15,587,924 Total net position 6,825,765 - 1,766,621 80,800,815 Total liabilities,deferred inflows of resources,and net position $ 9,592,593 $ - $ 3,427,685 $ 91,639,190 See notes to basic financial statements -34- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ 5,690 $ 569 $ - $ 173,324 $ - 43,127 2,125 43,313 817,195 47,227 53,987 - - 72,257 - 4,735 - - 13,961 - 3,674 (46) - 260,001 27 6,126 294,356 - 32,487 - 200 244,900 1,939,500 132,336 - 52,929 460,836 - 230,000 - - 635,000 - 341,413 2,648 43,313 3,136,653 2,045,809 2 212,879 1,300,873 5,564 - - 234,466 - 213,117 - - 2,661,394 - 1,020,006 - 1,033,841 - 85,390 2,235,360 - 2,518,691 - - 7,600,964 - 2,737,374 14,998,910 1,386,263 3,078,787 2,648 43,313 18,135,563 3,432,072 3,661 - - 45,720 - 5,187 - - 218,580 - 8,848 - - 264,300 - 33,386,073 2,387,779 - 107,099,860 6,259,655 2,576,286 647,205 481,772 21,772,456 1,980,110 35,962,359 3,034,984 481,772 128,872,316 8,239,765 $ 39,049,994 $ 3,037,632 $ 525,085 $ 147,272,179 $ 11,671,837 Total net position-enterprise funds $ 128,872,316 Adjustment to reflect the consolidation of internal service fund activity related to enterprise funds (307,342) Net position-business-type activities $ 128,564,974 -35- CITY OF APPLE VALLEY Statement of Revenue,Expenses,and Changes in Net Position Proprietary Funds Year Ended December 31,2022 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 $ 10,882,866 $ - $ 720,909 $ - Charges for services - - - 13,063,988 Total operating revenue 10,882,866 - 720,909 13,063,988 Cost of goods sold 7,630,825 - - - Gross profit 3,252,041 - 720,909 13,063,988 Operating expenses Personal services 1,460,110 - 346,361 2,198,456 Contractual services 40,102 - 57,070 289,650 Other charges 333,563 - 17,700 923,319 Supplies and repairs 54,666 - 65,544 482,920 Insurance 81,600 - 30,100 270,000 Utilities 56,861 - 199,617 505,272 Depreciation/amortization 293,349 - 315,575 2,904,645 Sewer charges - - - 3,477,693 Total operating expenses 2,320,251 - 1,031,967 11,051,955 Operating income(loss) 931,790 - (311,058) 2,012,033 Nonoperating revenue(expense) Taxes - - 121,000 - Intergovernmental - - - 50 Investment earnings(losses) (134,076) - - (604,903) Other income 2,882 - 849 26,016 Gain(loss)on sale of capital assets 2,699 - - (23,201) Capital assets contributed to governmental activities - (3,611,782) - - Pension-related obligations contributed to governmental activities - 283,687 - - Interest expense (12,938) - - (184,658) Total nonoperating revenue(expense) (141,433) (3,328,095) 121,849 (786,696) Income(loss)before capital contributions and transfers 790,357 (3,328,095) (189,209) 1,225,337 Capital contributions - - - 1,119,590 Capital contributions-connection fees - - - 662,022 Transfers in - 3,739,648 - - Transfers(out) (850,000) (416,743) - (770,000) Change in net position (59,643) (5,190) (189,209) 2,236,949 Net position Beginning of year 6,885,408 5,190 1,955,830 78,563,866 End of year $ 6,825,765 $ - $ 1,766,621 $ 80,800,815 See notes to basic financial statements -36- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ - $ - $ - $ 11,603,775 $ - 2,863,316 372,553 618,160 16,918,017 4,066,694 2,863,316 372,553 618,160 28,521,792 4,066,694 7,630,825 - 2,863,316 372,553 618,160 20,890,967 4,066,694 238,002 3,847 3,185 4,249,961 1,339,647 249,587 45,287 41,517 723,213 17,049 431,287 54,285 8,431 1,768,585 1,067,692 186,707 3,167 - 793,004 - 34,000 5,000 22,000 442,700 - 42,368 3,214 469,028 1,276,360 - 1,160,960 90,112 - 4,764,641 1,280,096 3,477,693 - 2,342,911 204,912 544,161 17,496,157 3,704,484 520,405 167,641 73,999 3,394,810 362,210 121,000 - 50 - (103,819) (21,917) (12,675) (877,390) (195,421) 934 - - 30,681 - (27,505) - - (48,007) 79,227 (3,611,782) - 283,687 - (60,299) - - (257,895) (15,214) (190,689) (21,917) (12,675) (4,359,656) (131,408) 329,716 145,724 61,324 (964,846) 230,802 61,220 - - 1,180,810 - 446,028 - 1,108,050 - 3,739,648 416,743 (2,036,743) - 836,964 145,724 61,324 3,026,919 647,545 35,125,395 2,889,260 420,448 125,845,397 7,592,220 $ 35,962,359 $ 3,034,984 $ 481,772 $ 128,872,316 $ 8,239,765 Change in net position-enterprise funds $ 3,026,919 Adjustment to reflect the consolidation of internal service fund activities related to the enterprise funds 4,669 Change in net position-business-type activities $ 3,031,588 -37- CITY OF APPLE VALLEY Statement of Cash Flows Proprietary Funds Year Ended December 31,2022 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 $ 10,884,037 $ (20,623) $ 657,775 $ 13,039,242 Cash receipts on interfund services provided - - - - Cash payments to suppliers (8,489,702) 23,937 (308,953) (6,026,376) Cash payments to employees for services (1,339,376) (93,606) (359,931) (1,977,372) Net cash flows from operating activities 1,054,959 (90,292) (11,109) 5,035,494 Cash flows from capital and related financing activities Acquisition and construction of capital assets (61,789) - (173,459) (1,662,676) Proceeds(payments)on transfer of capital assets - 573,618 - - Proceeds(payments)on transfer of debt - (247,029) - - Capital contributions-connection fees received - - - 662,022 Intergovernmental revenue - - - 50 Proceeds from sale of capital assets 2,699 - - - Proceeds from issuance of debt - - -Payment on debt (132,088) - - (875,925) Interest paid (11,913) - - (185,702) Net cash flows from capital and related financing activities (203,091) 326,589 (173,459) (2,062,231) Cash flows from investing activities Interest received(paid)on investments (134,076) - - (598,466) Cash flows from noncapital financing activities Taxes - - 121,000 - Cash received from other funds - - 63,568 1,799,097 Cash paid to other funds - (3,559,202) - - Transfers in - 3,739,648 - - Transfers(out) (850,000) (416,743) - (770,000) Net cash flows from noncapital financing activities (850,000) (236,297) 184,568 1,029,097 Net increase(decrease)in cash and cash equivalents (132,208) - - 3,403,894 Cash and cash equivalents Beginning of year 3,401,667 - - 10,504,355 End of year $ 3,269,459 $ - $ - $ 13,908,249 Reconciliation of operating income(loss)to net cash flows from operating activities Operating income(loss) $ 931,790 $ - $ (311,058) $ 2,012,033 Adjustments to reconcile operating income(loss)to net cash flows from operating activities Depreciation 293,349 - 315,575 2,904,645 Other revenue 2,882 - 849 26,016 Change in assets,deferred outflows/inflows of resources,and liabilities Receivables Special assessments - - - (8,405) Accounts (1,711) 1,821 (69,010) (42,357) Due from other governmental units - - (27,460) - Inventory (198,788) 36,897 - 5,475 Prepaids (625) 1,233 605 (32,285) Deferred outflows of resources (3,472) - 7,755 26,910 Accounts payable (101,810) (13,242) 42,978 103,916 Contracts payable 1,037 - - (185,434) Accrued salaries payable 5,198 (18,102) 1,639 21,211 Claims payable - - - - Total OPEB liability (16,021) - (15,709) (54,689) Net pension liability 353,584 - 95,233 815,948 Accrued compensated absences 12,632 (75,504) (20,657) 23,157 Due to other governmental units 8,101 (951) 17,495 30,806 Unearned revenue - (22,444) 32,487 - Deferredinflowsofresources (231,187) - (81,831) (611,453) Net cash flows from operating activities $ 1,054,959 $ (90,292) $ (11,109) $ 5,035,494 Noncash investing,capital,and financing activities Capital contributions $ - $ - $ - $ 1,119,590 Net book value of capital asset disposals $ - $ - $ - $ 23,201 Amortization of bond premium(discount) $ - $ - $ - $ - Capital assets contributed to governmental activities $ - $ (3,611,782) $ - $ - Pension and compensated absences related obligations contributed to governmental activities $ - $ 283,687 $ - $ - See notes to basic financial statements -38- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ 2,819,024 $ 372,553 $ 612,247 $ 28,364,255 $ - 4,066,694 (1,006,871) (145,328) (510,303) (16,463,596) (1,350,553) (245,745) (3,278) (3,185) (4,022,493) (1,242,263) 1,566,408 223,947 98,759 7,878,166 1,473,878 (1,184,530) (14,734) - (3,097,188) (840,933) - - - 573,618 (573,618) (247,029) 247,029 446,028 - - 1,108,050 - 50- - - 2,699 125,483 2,040,924 - - 2,040,924 - (156,611) - - (1,164,624) (108,710) (93,617) - - (291,232) (15,214) 1,052,194 (14,734) - (1,074,732) (1,165,963) (103,819) (21,917) (12,675) (870,953) (195,421) - - - 121,000 - 1,862,665- - - (3,559,202) - 3,739,648 416,743 - - - (2,036,743) - 127,368 416,743 2,514,783 187,296 86,084 6,059,849 529,237 1,629,865 462,557 283,492 16,281,936 4,442,512 $ 4,144,648 $ 649,853 $ 369,576 $ 22,341,785 $ 4,971,749 $ 520,405 $ 167,641 $ 73,999 $ 3,394,810 $ 362,210 1,160,960 90,112 - 4,764,641 1,280,096 934 - - 30,681 - 5,015 - - (3,390) - (41,429) - (4,097) (156,783) - (8,812) - (1,816) (38,088)- - - (156,416) - (31,072) (21,540) 18,881 - - 50,074 - (24,227) (1,426) 30,673 36,862 (54,913) (33,942) (32,903) - (251,242) - (3,368) 569 - 7,147 - - - - - 1,948 (2,457) - - (88,876) - 88,676 - - 1,353,441 - (651) - - (61,023) (93,940) (4,753) (46) - 50,652 17 - - - 10,043 - (108,824) - - (1,033,295) - $ 1,566,408 $ 223,947 $ 98,759 $ 7,878,166 $ 1,473,878 $ 61,220 $ - $ - $ 1,180,810 $ - $ 27,505 $ - $ - $ 50,706 $ 45,256 $ 37,299 $ - $ - $ 37,299 $ - $ - $ - $ - $ (3,611,782) $ - $ - $ - $ - $ 283,687 $ - -39- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Notes to Basic Financial Statements as of December 31,2022 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. -40- 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/amortization 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 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. -41- 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/amortization 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. Facilities C.I.P Capital Projects Fund (4420) — Accounts for the expenditures and bond proceeds received from the issuance of 2021 and 2022 Facilities Capital Improvement Bonds. 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. The Fund was changed at the beginning of the year. The activity in this fund is now reported in the nonmajor Vallywood Golf Special Revenue Fund. 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. -42- 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. Investments are purchased and regulated according to Minnesota Statutes. 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. 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 lease receivables, property taxes, and special assessments receivable. Notes receivable are amounts due to the City related to the Village Pointe Plaza project. -43- 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. L. Inventories The inventories for the nonmajor Valleywood Golf Special Revenue Fund 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. -44- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 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. Leased capital assets are recorded based on the measurement of payments applicable to the lease term. 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/amortized using the straight-line method over their estimated useful lives. Leased assets are amortized over the term of the lease or over the useful life of the applicable asset class previously described, if future ownership is anticipated. 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. -45- 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, respectively, of net assets that applies to future periods, 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 inflows of resources related to lease receivables, which requires lessors to recognize deferred inflows of resources to correspond to lease receivables. These amounts are deferred and amortized in a systematic and rationale manner over the term of the lease. 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. -46- 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 intent 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 depattiitent 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, Valleywood Golf Special Revenue, 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. -47- 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/amortization,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. -48- 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. The City did reduce certain insurance coverage limits and deductibles in 2022 the result of internal risk assessment analysis by the City. 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 is included in the liabilities of the Dental Insurance Internal Service Fund at December 31, 2022, 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 2021 $ 6,928 $ 196,777 $ 199,527 $ 4,178 2022 $ 4,178 $ 191,324 $ 189,376 $ 6,126 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. X. Change in Accounting Principle During the year ended December 31, 2022 the City implemented GASB Statement No. 87, Leases. This statement included major changes in recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset.Under this statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources. Certain amounts necessary to fully restate fiscal 2021 financial information are not determinable; therefore, prior year comparative information has not been restated. The implementation of this new GASB statement in the current year did not require a restatement of net position. See Note 3, 5, and 6 for additional information on this change in the current year. -49- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Y. Change in Fund Structure During the year ended December 31, 2022, the City Council approved a change in fund structure of the City. The activity of the Municipal Golf Course previously reported in the Municipal Golf Course Proprietary Fund was changed to be reported in the nonmajor Valleywood Golf Special Revenue Fund starting at the beginning of the fiscal year. The financial activities to report this change in fund structure are reported on the financial statements within these two funds. Other information regarding the financial statement transactions reported on the financial statements in these two funds has been included throughout the notes to basic financial statements. NOTE 2—CASH AND INVESTMENTS A. Components of Cash and Investments Cash and investments at year-end consist of the following: Deposits $ 63,129 Investments 105,543,583 Petty cash 16,250 Total $ 105,622,962 Cash and investments are presented in the financial statements as follows: Statement of Net Position Cash and investments $ 105,622,962 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 department 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 $63,129, while the balance on the bank records was $106,012. At December 31, 2022, 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. -50- NOTE 2—CASH AND INVESTMENTS (CONTINUED) C. Investments The City has the following investments at year-end: Credit Risk Fair Value Interest Risk—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 Level 2 $ — $ 1,883,870 $ — $ 1,883,870 U.S.agency securities AA S&P Level 2 1,946,060 9,205,855 — 11,151,915 U.S.treasuries AAA Moody's Level 2 992,380 1,932,390 — 2,924,770 U.S.treasuries AAA S&P Level 2 — 1,003,670 — 1,003,670 State and local bonds AAA S&P Level 2 1,585,050 9,740,311 1,406,987 12,732,348 State and local bonds A S&P Level 2 647,559 2,174,334 — 2,821,893 State and local bonds AA S&P Level 2 3,441,636 18,069,091 321,379 21,832,106 State and local bonds Aa Moody's Level 2 1,652,329 11,114,342 409,220 13,175,891 State and local bonds Aaa Moody's Level 2 454,343 3,094,051 963,649 4,512,043 State and local bonds A Moody's Level 2 — 1,277,699 — 1,277,699 Negotiable certificates of deposit N/R N/A Level 2 7,501,280 8,868,606 — 16,369,886 $ 18,220,637 $ 68,364,219 $ 3,101,235 89,686,091 Investment pools/mutual funds 4M Fund N/R N/A Amortized Cost 4,528,743 First American Government Obligation Fund AAA S&P Level 1 11,328,749 Total investments $105,543,583 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. -51- 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. At December 31, 2022, the City held investments with Federal Home Loan Bank totaling 6.8 percent of its investment portfolio. 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—LEASE RECEIVABLE The City has entered into lease receivable agreements for cell tower rental and space at various city sites. The lease terms include rates ranging from 0.51 percent to 1.39 percent with final maturities through 2042. During the current year,the City received principal and interest payments of$546,055 and$65,746, respectively on these leases. NOTE 4—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 $ 1,248,729 $ — $ 1,248,729 Nonmajor funds 186,611 — 186,611 Enterprise Sports Arena — 294,356 294,356 Total $ 1,435,340 $ 294,356 $ 1,729,696 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. -52- NOTE 4—INTERFUND RECEIVABLES,PAYABLES,AND TRANSFERS (CONTINUED) B. Advance From and Advance To Other Funds Borrowing at year-end was as follows: Advance To Other Funds Governmental Closed Bond Future Capital Advance From Other Funds Issues Projects Total Governmental Nonmajor $ 412,285 $ — $ 412,285 Enterprise Sports Arena — 1,020,006 1,020,006 Total $ 412,285 $ 1,020,006 $ 1,432,291 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 31,2022 is $412,285. 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 31,2022 is $1,020,006. C. Interfund Transfers Transfers In Internal Governmental Enterprise Service Fund Road Construction Municipal Transfers Out General Fund Improvements Projects Nonmajor Golf Course VERF Total Governmental General Fund $ — $ 3,801,000 $ — $ 204,000 $ — $ — $ 4,005,000 Closed Bond Issues — — 3,500,194 — — — 3,500,194 Future Capital Projects 150,000 600,000 — 225,000 2,339,648 — 3,314,648 Nonmajor — — — 429,358 1,400,000 — 1,829,358 Enterprise Municipal Liquor 700,000 — — 150,000 — — 850,000 Municipal Golf Course — — — — — 416,743 416,743 Water and Sewer 770,000 — — — — — 770,000 Total $ 1,620,000 $ 4,401,000 $ 3,500,194 $ 1,008,358 $ 3,739,648 $ 416,743 $ 14,685,943 -53- NOTE 4—INTERFUND RECEIVABLES,PAYABLES,AND TRANSFERS (CONTINUED) The General Fund transferred $3,801,000 to the Road Improvements Fund Capital Projects Fund for the budgeted annual support of the infrastructure replacement program. The General Fund transferred $204,000 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 $3,500,194 to the Construction Projects Capital Projects Fund, to acquire the special assessment receivable balance for a construction project assessed during 2022. The Future Capital Projects — Capital Projects Fund transferred $150,000 to the General Fund to fund costs associated with developing a parks master and signage plan. The Future Capital Projects—Capital Projects Fund transferred$600,000 to the Road Improvements Fund to fund a portion of the annual infrastructure maintenance program. The Future Capital Projects—Capital Projects Fund transferred $225,000 to the Capital Building Fund, a nonmajor capital projects fund, for the budgeted annual support of the improvements to governmental buildings. The Future Capital Projects—Capital Projects Fund transferred $2,339,648 to the Municipal Golf Course Enterprise Fund,to fund the accumulated deficits in the enterprise fund and to close the enterprise fund. The Cable Capital Equipment Fund, a nonmajor capital projects fund, transferred $179,358 to the Cable TV Fund, a nonmajor special revenue fund,to fund the City's share of the cable TV programing. The Park Dedication nonmajor capital projects fund, transferred $250,000 to the Capital Building nonmajor Capital Projects Fund for future capital projects. The Park Dedication nonmajor capital projects fund transferred $1,400,000 to the Municipal Golf Course Enterprise Fund for the remaining unfunded balance from the construction of the Valleywood Clubhouse in prior years. The Municipal Liquor Fund transferred $700,000 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 $150,000 to the nonmajor Valleywood Golf Special Revenue Fund to support golf operations. The Municipal Golf Course Enterprise Fund transferred $416,743 of vehicles and equipment to the Vehicle Equipment Replacement Internal Service Fund. The Water and Sewer Utility Fund transferred $770,000 to the General Fund for the budgeted annual support of the General Fund. -54- NOTE 5—CAPITAL ASSETS Capital asset activity for the year ended December 31,2022 was as follows: A. Changes in Capital Assets Used in Governmental Activities Transfers and Beginning Completed End of Year Additions Deletions Construction(1) of Year Capital assets,not depreciated Land $ 4,581,173 $ — $ — $ 991,179 $ 5,572,352 Construction in progress 5,554,949 13,584,109 — (10,777,832) 8,361,226 Total capital assets,not depreciated 10,136,122 13,584,109 — (9,786,653) 13,933,578 Capital assets,depreciated Buildings 38,785,975 — — 3,513,433 42,299,408 Other improvements 26,591,738 — — 1,269,795 27,861,533 Furniture and equipment 21,606,330 937,062 (594,235) 1,561,722 23,510,879 Infrastructure 139,466,204 83,667 (272,358) 9,786,537 149,064,050 Total capital assets,depreciated 226,450,247 1,020,729 (866,593) 16,131,487 242,735,870 Less accumulated depreciation on Buildings 17,836,435 1,315,019 — 822,420 19,973,874 Other improvements 14,491,661 1,011,032 — 474,665 15,977,358 Furniture and equipment 14,765,221 1,473,570 (547,980) 862,349 16,553,160 Infrastructure 75,829,184 4,103,467 (273,357) — 79,659,294 Total accumulated depreciation 122,922,501 7,903,088 (821,337) 2,159,434 132,163,686 Net capital assets,depreciated 103,527,746 (6,882,359) (45,256) 13,972,053 110,572,184 Total capital assets,net $ 113,663,868 $ 6,701,750 $ (45,256) $ 4,185,400 $ 124,505,762 (1)The transfers related to the change in fund structure described in Note 1 to the basic financial statements -55- NOTE 5—CAPITAL ASSETS(CONTINUED) B. Changes in Capital Assets Used in Business-Type Activities Transfers Change in and Beginning Accounting Completed End of Year Principle(2) Additions Deletions Construction(1) of Year Capital assets,not depreciated/amortized Land $ 7,124,431 $ — $ 26,700 $ — $ (991,179) $ 6,159,952 Construction in progress 2,878,988 — 2,957,992 — (5,437,477) 399,503 Total capital assets,not depreciated/amortized 10,003,419 — 2,984,692 — (6,428,656) 6,559,455 Capital assets,depreciated/amortized Buildings 24,940,581 — — — (3,008,141) 21,932,440 Other improvements 177,748,289 — 1,180,913 (316,787) 4,367,499 182,979,914 Furniture and equipment 7,110,502 — 112,393 — (1,275,536) 5,947,359 Leased assets — 1,298,265 — — — 1,298,265 Total capital assets,depreciated/amortized 209,799,372 1,298,265 1,293,306 (316,787) 83,822 212,157,978 Less accumulated depreciation/amortization on Buildings 11,773,302 — 504,351 — (822,420) 11,455,233 Other improvements 82,560,195 — 3,847,079 (266,081) (474,665) 85,666,528 Furniture and equipment 4,852,649 — 270,283 — (862,349) 4,260,583 Leased assets — — 142,928 — — 142,928 Total accumulated depreciation/amortization 99,186,146 — 4,764,641 (266,081) (2,159,434) 101,525,272 Net capital assets,depreciated/amortized 110,613,226 1,298,265 (3,471,335) (50,706) 2,243,256 110,632,706 Total capital assets,net $ 120,616,645 $ 1,298,265 $ (486,643) $ (50,706) $ (4,185,400) $ 117,192,161 (1)The transfers related to the change in fund structure described in Note 1 to the basic financial statements (2)The change in accounting principle related to the implementation of GASB Statement No.87 on leases C. Depreciation Expense by Function Depreciation expense for the year ended December 31,2022 was charged to the following functions: Governmental activities General government $ 467,432 Public safety 271,996 Public works 4,303,696 Parks and recreation 1,579,868 Capital assets held by the City's internal service funds are charged to the various functions based on their usage of the assets 1,280,096 Total depreciation expense—governmental activities $ 7,903,088 Business-type activities Municipal liquor $ 293,349 Sports arena 315,575 Water and sewer 2,904,645 Storm drainage 1,160,960 Cemetery 90,112 Total depreciation expense—business-type activities $ 4,764,641 -56- NOTE 6-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 $ 8,245,000 G.O.Bonds 2015B $ 4,255,000 2.00-2.75% 12/15/2029 735,000 G.O.Bonds 2021B Capital Improvement $ 5,985,000 2.00-3.00% 12/15/2041 5,785,000 G.O.Bonds 2022A Capital Improvement $ 7,995,000 4.00-5.00% 12/15/2047 7,995,000 Total general obligation bonds 22,760,000 Financed purchases 138,319 Unamortized premium 607,393 Compensated absences 3,240,373 Total governmental activities $ 26,746,085 Business-type activities General obligation revenue bonds G.O.Bonds 2015B $ 1,605,000 2.00-2.75% 12/15/2026 $ 700,000 G.O.Bonds 2021A Refunding 2014A $ 5,945,000 1.00-3.00% 12/15/2033 5,120,000 G.O Bonds Storm Water 2022A $ 2,000,000 4.00-5.00% 12/15/2047 2,000,000 Total general obligation revenue bonds 7,820,000 General obligation revenue notes G.O.Water Revenue Note 2018A $ 4,000,000 2.95% 06/15/2028 2,696,196 Lease liability 1,166,177 Unamortized premium 415,964 Compensated absences 457,779 Total business-type activities $ 12,556,116 B. Changes in Long-Term Debt Change in Balance- Accounting Balance- Due Within Beginning of Year Principle(2) Additions Deletions Transfers(1) End of Year One Year Governmental activities General obligation bonds $ 15,785,000 $ - $ 7,995,000 $ 1,020,000 $ - $ 22,760,000 $ 1,205,000 General obligation improvement bonds 120,000 - - 120,000 - -Financed purchases - - - 108,710 247,029 138,319 52,929 Unamortized premium 512,585 - 164,138 69,330 - 607,393 - Compensated absences 3,334,313 - 1,064,371 1,233,815 75,504 3,240,373 1,233,900 Total governmental activities 19,751,898 - 9,223,509 2,551,855 322,533 26,746,085 2,491,829 Business-type activities General obligation revenue bonds 6,405,000 - 2,000,000 585,000 - 7,820,000 635,000 General obligation revenue notes 3,143,732 - - 447,536 - 2,696,196 460,836 Financed purchases 247,029 - - - (247,029) - - Lease liability - 1,298,265 - 132,088 - 1,166,177 132,336 Unamortized premium 412,339 - 40,924 37,299 - 415,964 - Compensated absences 518,802 - 186,314 247,337 (75,504) 457,779 244,900 Total business-type activities 10,726,902 1,298,265 2,227,238 1,449,260 (322,533) 12,556,116 1,473,072 Totalgovernment-wide $ 30,478,800 $ 1,298,265 $ 11,450,747 $ 4,001,115 $ - $ 39,302,201 $ 3,964,901 (1)The transfers related to the change in fund structure described in Note 1 to the basic financial statements (2)The change in accounting principle related to the implementation of GASB Statement No.87 on leases -57- NOTE 6-LONG-TERM DEBT (CONTINUED) C. Minimum Debt Payments Minimum annual payments required to retire debt are as follows: Governmental Activities Year Ending General Obligation Bonds Financed Purchases Total December 31, Principal Interest Principal Interest Principal Interest 2023 $ 1,205,000 $ 699,119 $ 52,929 $ 6,070 $ 1,257,929 $ 705,189 2024 1,355,000 648,913 83,212 3,402 1,438,212 652,315 2025 1,410,000 614,900 2,178 66 1,412,178 614,966 2026 1,455,000 580,700 - - 1,455,000 580,700 2027 1,485,000 542,438 1,485,000 542,438 2028-2032 6,995,000 2,074,905 - - 6,995,000 2,074,904 2033-2037 3,175,000 1,359,325 - - 3,175,000 1,359,325 2038-2042 3,330,000 848,800 - - 3,330,000 848,800 2043-2047 2,350,000 326,250 - - 2,350,000 326,250 $ 22,760,000 $ 7,695,350 $ 138,319 $ 9,538 $ 22,898,319 $ 7,704,887 Business-Type Activities General Obligation General Obligation Year Ending Revenue Bonds Revenue Notes Lease Liability Total December 31, Principal Interest Principal Interest Principal Interest Principal Interest 2023 $ 635,000 $ 225,299 $ 460,836 $ 76,164 $ 132,336 $ 11,664 $ 1,228,172 $ 313,127 2024 655,000 201,720 474,531 62,469 133,738 10,262 1,263,269 274,451 2025 680,000 183,120 488,633 48,367 140,680 8,820 1,309,313 240,307 2026 605,000 163,720 503,154 33,846 142,677 7,323 1,250,831 204,889 2027 510,000 145,432 518,106 18,894 144,189 5,811 1,172,295 170,137 2028-2032 2,780,000 499,363 250,936 3,701 472,557 7,943 3,503,493 511,007 2033-2037 905,000 284,403 - - - - 905,000 284,403 2033-2042 475,000 191,850 - - - - 475,000 191,850 2043-2047 575,000 79,875 - - - - 575,000 79,875 $ 7,820,000 $ 1,974,782 $ 2,696,196 $ 243,441 $ 1,166,177 $ 51,823 $ 11,682,373 $ 2,270,046 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. Debt service is covered respectively by special assessments, state aids, general property taxes, and tax increments. G.O. bonds are direct obligations and pledge the full faith and credit of the City. • 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. • 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. -58- NOTE 6—LONG-TERM DEBT (CONTINUED) • Financed Purchases—The City has three agreements for financing the acquisition of equipment for the municipal golf course. Revenues from the nonmajor Valleywood Golf Special Revenue Fund financed these agreements. These agreements mature from March 2023 to November 2025 and carry interest rates ranging from 3.5 to 5.7 percent. Upon the occurrence of a default on this agreement, the lessor may declare the entire balance of the unpaid principal and interest payments for the term of the agreement immediately due and payable; charge interest on all monies due from the date of default until paid; and require lessee to return the equipment originally financed. • Lease Liability — The City has an agreement for the use of leased space. The total amount of underlying leased assets by major classes and the related accumulated amortization is presented in Note 5 to the basic financial statements. The lease liability will be repaid by the General Fund. The lease carries an interest rate of 1.0 percent and has a final maturity of December 31,2031. Upon the occurrence of a default on this lease,the lessor may declare the entire balance of the unpaid lease payments for the term of the lease immediately due and payable; charge interest on all monies due from the date of default until paid; and require lessee to immediately vacate the property originally leased. • 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, Sports Arena, Water and Sewer, and Storm Drainage Funds will be used to liquidate this liability. 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 $ 733,950 $ 208,088 $ 2,863,316 G.O.Water Revenue Note 2018A Utility improvements Utility charges 100% 2018-2028 $ 2,939,637 $ 537,000 $13,063,988 G.O.Refunding Bonds 2021A Utility improvements Utility charges 100% 2021-2033 $ 5,737,378 $ 524,133 $13,063,988 G.O.Bonds Storm Water 2022A Utility improvements Utility charges 100% 2022-2047 $ 3,323,454 $ — $ 2,863,316 -59- NOTE 6—LONG-TERM DEBT (CONTINUED) 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, 2022, the following conduit debt issues were outstanding: Augustana Care Health Care Revenue Bonds(Augustana Health Care Center Project), Series 2016A S 14,315,000 Minnesota Senior Living LLC Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016A 61,725,000 Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016B 45,465,000 Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016C 6,235,000 Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016D 19,920,000 Apple Valley Senior Housing Inc. Senior Housing Revenue Refunding Bond, Series 2018 47,590,000 Total conduit debt obligations $ 195,250,000 NOTE 7—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. -60- NOTE 8—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 31,2022: Net Net Deferred Deferred Pension Pension Outflows Inflows Pension Pension Plans Asset Liabilities of Resources of Resources Expense PERA—GERF $ — $ 12,838,374 $ 4,033,878 $ 220,555 $ 1,832,328 PERA—PEPFF — 21,492,576 14,923,437 349,459 1,652,331 Fire Relief 4,791,100 — 1,199,912 2,681,274 167,469 Total pension plans $ 4,791,100 $ 34,330,950 $ 20,157,227 $ 3,251,288 $ 3,652,128 The General Fund, nonmajor Valleywood Golf Special Revenue Fund, Municipal Liquor, 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. -61- NOTE 8—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. -62- NOTE 8—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 2022, 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, 2022, were $929,365. 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 2022, 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 31,2022, were $1,097,714. 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, 2022, the City reported a liability of$12,838,374 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 $376,265 The net pension liability was measured as of June 30, 2022, 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, 2021 through June 30, 2022, relative to the total employer contributions received from all of the PERA's participating employers. The City's proportionate share was 0.1621 percent at the end of the measurement period and 0.1550 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 $ 12,838,374 State's proportionate share of the net pension liability associated with the City $ 376,265 For the year ended December 31, 2022,the City recognized pension expense of$1,776,072 for its proportionate share of the GERF's pension expense. In addition, the City recognized an additional $56,256 as pension expense (and grant revenue) for its proportionate share of the state of Minnesota's contribution of$16.0 million to the GERF. -63- NOTE 8—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) At December 31, 2022, 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 $ 107,236 $ 131,236 Changes in actuarial assumptions 2,782,139 50,349 Net collective difference between projected and actual investment earnings 420,035 — Changes in proportion 257,810 38,970 Contributions paid to the PERA subsequent to the measurement date 466,658 — Total $ 4,033,878 $ 220,555 A total of$466,658 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, 2023. 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 2023 $ 1,214,653 2024 $ 1,232,682 2025 $ (261,710) 2026 $ 1,161,040 2. PEPFF Pension Costs At December 31, 2022, the City reported a liability of$21,492,576 for its proportionate share of the PEPFF's net pension liability. The net pension liability was measured as of June 30, 2022, 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, 2021 through June 30, 2022, relative to the total employer contributions received from all of the PERA's participating employers. The City's proportionate share was 0.4939 percent at the end of the measurement period and 0.4904 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, 2022. 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, 2021. 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. -64- NOTE 8—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 31,2022, the City recognized pension expense of$1,470,198 for its proportionate share of the Police and Fire Plan's pension expense. The City recognized $182,133 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 $21,492,576 State's proportionate share of the net pension liability associated with the City $ 938,958 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 $226,584 for the year ended December 31, 2022 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, 2022,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 $ 1,312,960 $ — Changes in actuarial assumptions 12,619,925 132,221 Net collective difference between projected and actual investment earnings 351,245 — Changesinproportion 90,376 217,238 Contributions paid to the PERA subsequent to the measurement date 548,931 — Total $ 14,923,437 $ 349,459 -65- NOTE 8—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) A total of$548,931 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, 2023. 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 2023 $ 2,696,569 2024 $ 2,723,114 2025 $ 2,434,431 2026 $ 4,378,202 2027 $ 1,792,731 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 Methods and Assumptions The total pension liability in the June 30, 2022, 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. -66- NOTE 8—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 27 years of service. In the Police and Fire Plan, salary growth assumptions range from 11.75 percent after one year of service to 3.00 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 2022: 1. GERF CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality improvement scale was changed from Scale MP-2020 to Scale MP-2021. 2. PEPFF CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality improvement scale was changed from Scale MP-2020 to Scale MP-2021. • The single discount rate changed from 6.50 percent to 5.40 percent. H. Discount Rate The discount rate for the General Employees Plan used to measure the total pension liability in 2022 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 position of the General Employees Fund was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. In the Police and Fire Fund, the fiduciary net position was projected to be available to make all projected future benefit payments of current plan members through June 30,2060. Beginning in fiscal year ended June 30, 2061, projected benefit payments exceed the fund's projected fiduciary net position. Benefit payments projected after were discounted at the municipal bond rate of 3.69 percent (based on the weekly rate closest to,but not later than,the measurement date of the Fidelity"20-Year Municipal GO AA Index"). The resulting equivalent single discount rate of 5.40 percent for the Police and Fire Fund was determined to give approximately the same present value of projected benefits when applied to all years of projected benefits as the present value of projected benefits using 6.50 percent applied to all years of projected benefits through the point of asset depletion and 3.69 percent thereafter. -67- NOTE 8—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) 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 Current 1%Increase in Discount Rate Discount Rate Discount Rate GERF discount rate 5.50% 6.50% 7.50% City's proportionate share of the GERF net pension liability $ 20,278,883 $ 12,838,374 $ 6,736,007 PEPFF discount rate 4.40% 5.40% 6.40% City's proportionate share of the PEPFF net pension liability $ 32,526,259 $ 21,492,576 $ 12,572,506 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. -68- NOTE 9—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 IRC, 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 2022 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 10—DEFINED BENEFIT PENSION PLAN—FIRE RELIEF ASSOCIATION A. Plan Description All members of the Apple Valley Fire Depai tiiient(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 67 active members, 12 inactive members entitled to future benefits, and 37 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. -69- NOTE 10—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 depatttttent 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. The Association's bylaws were amended in 2021 to increase the lump sum service pension to $11,000 for each year of service and the monthly service pension to $47.00 for each year of service effective January 1,2022. 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, 2022, were $385,849. The City's contributions were equal to the required contributions as set by state statutes. The City made voluntary contributions to the plan totaling $293,375. 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($4,791,100) for the plan. The net pension liability (asset) was measured as of December 31, 2021. 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, 2021. For the year ended December 31, 2022,the City recognized a pension expense of$167,469. The City also recognized$347,326 as revenue for the state of Minnesota's on-behalf contributions to the Depai intent. -70- NOTE 10—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 $ 6,649,312 $ 10,589,115 $ (3,939,803) Changes for the year Service cost 197,877 — 197,877 Interest 411,485 — 411,485 Difference between expected and actual experience 77,118 — 77,118 Change of assumptions 33,961 — 33,961 Change of benefit terms 856,669 — 856,669 Contributions—state and local — 624,213 (624,213) Net investment income — 1,833,065 (1,833,065) Benefit payments (526,854) (526,854) — Administrative costs — (28,871) 28,871 Total net changes 1,050,256 1,901,553 (851,297) Ending balance $ 7,699,568 $ 12,490,668 $ (4,791,100) At December 31,2022,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 $ 76,557 $ 209,239 Changes in actuarial assumptions 444,131 187,137 Differences between projected and actual investment earnings — 1,899,049 City contributions subsequent to the measurement date 293,375 — State aid to the City subsequent to the measurement date 385,849 385,849 Total $ 1,199,912 $ 2,681,274 Deferred outflows of resources totaling $679,224 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, 2023. Deferred inflows of resources totaling $385,849 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, 2023. 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 2023 $ (528,615) 2024 $ (661,456) 2025 $ (391,075) 2026 $ (205,195) 2027 $ 6,133 Thereafter $ 5,471 -71- NOTE 10—DEFINED BENEFIT PENSION PLAN—FIRE RELIEF ASSOCIATION (CONTINUED) E. Actuarial Assumptions The total pension liability at December 31, 2021 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 1.84% N/A—Not Applicable Mortality rates were based on the July 1, 2021 Minnesota PERA Police and Fire Plan actuarial valuation as described below: Healthy Pre-Retirement — Pub-2010 Public Safety Employee mortality tables with projected mortality improvements based on scale MP-2020. Healthy Post-Retirement—Pub-2010 Healthy Retired Public Safety mortality tables with projected mortality improvements based on scale MP-2020. Male rates are adjusted by a factor of 0.98. Disabled — Pub-2010 Public Safety Disabled Retired mortality tables with projected mortality improvements based on scale MP-2020. Male rates are adjusted by a factor of 1.05. The changes in actuarial assumptions and benefits since the prior valuation included: • The mortality assumptions were updated to the rates used in the July 1, 2021 Minnesota PERA Police and Fire Plan actuarial valuation. • The base annuity benefit was eliminated for all future retirees,the base annuity benefit for current retirees increased from $46.50 to $47.00 per month per year of service, and the lump sum benefit increased from$7,500 to $11,000 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 84.68 % 4.42 % 6.67 % International equity 6.82 4.91 % 7.16 % Fixed income 8.18 1.00 % 3.25 % Real estate and alternatives — 3.98 % 6.23 % Cash and equivalents 0.32 (0.33) % 1.92 % Total 100.00 % 6.66 % Reduced for assumed investment expense (0.50) Net assumed investment return(rounded to 1/4%) 6.25 % -72- NOTE 10—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) $ (4,221,598) $ (4,791,100) $ (5,293,597) 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. -73- NOTE 11—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$103,961. D. Membership Membership in the plan consisted of the following as of the latest actuarial valuation: Retirees and beneficiaries receiving benefits 10 Active plan members 191 Total members 201 E. Total OPEB Liability of the City The City's total OPEB liability of$1,545,589 as of year-end was measured as of December 31, 2022, and was determined by an actuarial valuation as of January 1,2022. The General Fund, Municipal Liquor, nonmajor Valleywood Golf Special Revenue, Sports Arena, Water and Sewer, and Storm Drainage Funds will be used to liquidate this liability. -74- NOTE 11—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, 2022, using the entry-age method. The following actuarial assumptions, applied to all periods included in the measurement,unless otherwise specified: Discount rate 2.06% 20-year municipal bond yield 2.06% Inflation rate 2.50% Salary increases 3.25% Healthcare trend rate 6.20%,grading to 3.90%over 53 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 2.06 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 2.12 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 2015 was used for Police and Fire members. Future retirees electing coverage is assumed to be 40.00 percent. Married future retirees electing spouse coverage is assumed to be 35.00 percent for all plan participants. G. Changes in the Total OPEB Liability Total OPEB Liability Beginning balance $ 2,291,579 Changes for the year Service cost 192,764 Interest 51,635 Differences between expected and actual experience 167,992 Changes of assumptions (1,060,954) Benefit payments (97,427) Total net changes (745,990) Ending balance $ 1,545,589 Assumption changes since the prior measurement date include the following: • Medical trend rate was updated based on trend rate models and surveys. • The discount rate was changed from 2.12 percent to 2.06 percent. • Future retiree participation rates were updated from 65.00 percent to 40.00 percent. • Future retiree spouse participation rates were updated from 40.00 percent for PERA Coordinated and 60.00 percent for PERA Police and Fire to 35.00 percent for all participants. -75- NOTE 11—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 1.06% 2.06% 3.06% Total OPEB liability $ 1,449,645 $ 1,545,589 $ 1,641,425 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 5.20%,decreasing to 6.20%,decreasing to 7.20%,decreasing to 2.90%over 53 years 3.90%over 53 years 4.90%over 53 years Total OPEB liability $ 1,759,643 $ 1,545,589 $ 1,364,015 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 $101,226. 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 $ 162,036 $ 430,210 Changes in actuarial assumptions 223,948 1,010,660 City's contributions subsequent to the measurement date 103,961 — Total $ 489,945 $ 1,440,870 A total of $103,961 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, 2023. 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 2023 $ (143,170) 2024 $ (143,170) 2025 $ (143,170) 2026 $ (143,170) 2027 $ (148,716) Thereafter $ (333,490) -76- NOTE 12—STEWARDSHIP AND ACCOUNTABILITY A. Deficit Fund Balances The following funds have a deficit fund balance at December 31, 2022: Amount Governmental American Rescue Plan Act $ 137,413 Road Improvements $ 2,580,252 Nonmajor funds Capital Projects Central Village Parking $ 27,787 Cable Capital Equipment $ 159,144 TIF District No. 15 Parkside Village $ 9,860 Internal Service Benefits/Other Insurance $ 1,002,310 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 were over budgeted amounts in the Future Capital Projects — Capital Projects Fund by $305,752, the Valleywood Golf Special Revenue Fund by $244,072, the Education Building Capital Projects Fund by$130,507,and the Cable Capital Equipment/PEG Capital Projects Fund by$10,085. NOTE 13—NET POSITION/FUND BALANCES A. Net Investment in Capital Assets The government-wide Statement of Net Position at December 31, 2022, 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 $ 13,933,578 $ 6,559,455 $ 20,493,033 Depreciable,net of accumulated depreciation 110,572,184 110,632,706 221,204,890 Less capital related long-term debt outstanding (23,505,712) (12,098,337) (35,604,049) Capital asset related accounts and contracts payable (895,280) — (895,280) Unused bond proceeds 15,623,832 2,006,036 17,629,868 Total net investment in capital assets $115,728,602 $107,099,860 $222,828,462 -77- NOTE 13-NET POSITION/FUND BALANCES (CONTINUED) B. Classifications At December 31,2022,the City had the following governmental fund balances: Special Revenue Debt Service Capital Projects American Closed Future Nonmajor General Rescue Bond Road Facilities Construction Capital Governmental Fund Plan Act Issues Improvements C.I.P. Projects Projects Funds Total Nonspendable Inventory $ 41,015 $ - $ - $ - $ - $ - $ - $ 32,267 $ 73,282 Prepaid items 116,479 - - - - - - 1,547 118,026 Total nonspendable 157,494 - - - - - - 33,814 191,308 Restricted Debt service - - - - - - - 412,778 412,778 EDA - - - - - - - 1,333,049 1,333,049 TIF - - - - - - - 1,248,022 1,248,022 TIF capital projects - - - - - - - 3,137,344 3,137,344 Park dedication - - - - - - - 1,735,508 1,735,508 Electric projects - - - - - - - 5,917,006 5,917,006 Facilities projects - - - - 12,966,566 2,657,266 - - 15,623,832 Cable TV - - - - - - - 176,668 176,668 Cable equipment - - - - - - - 163,403 163,403 Solid waste grant - - - - - - - 27,622 27,622 Police forfeiture - - - - - - - 97,073 97,073 Opioid settlement - - - - - - - 130,223 130,223 Lodging tax - - - - - - - 70,775 70,775 Total restricted - - - - 12,966,566 2,657,266 - 14,449,471 30,073,303 Committed Backup storage server 55,000 - - - - - - - 55,000 Compensation study 17,000 - - - - - - - 17,000 Body cam/in-car video server 90,000 - - - - - - - 90,000 Ammunition 22,000 - - - - - - - 22,000 800 MHz radio replacements 145,000 - - - - - - - 145,000 MSA traffic count study 40,000 - - - - - - - 40,000 Tailgate for auto 5,000 - - - - - - - 5,000 Carlograph to PreCise API 5,000 - - - - - - - 5,000 Diagnostic program 1,300 - - - - - - - 1,300 Fleet software training 1,245 - - - - - - - 1,245 Purchase iPad 1,100 - - - - - - - 1,100 Ash tree removals 21,000 - - - - - - - 21,000 Concrete removal and replacement 10,000 - - - - - - - 10,000 Load limit and street signs 5,000 - - - - - - - 5,000 Printing referendum information 20,000 - - - - - - - 20,000 Park referendum professional services 72,000 - - - - - - - 72,000 Park referendum postage 10,000 - - - - - - - 10,000 Productive parks program 13,000 - - - - - - - 13,000 Robotic field striper 40,000 - - - - - - - 40,000 Future development studies 10,000 - - - - - - - 10,000 Valleywood Golf - - - - - - - 180,355 180,355 Total committed 583,645 - - - - - - 180,355 764,000 -78- NOTE 13-NET POSITION/FUND BALANCES(CONTINUED) Special Revenue Debt Service Capital Projects American Closed Future Nonmajor General Rescue Bond Road Facilities Construction Capital Governmental Fund Plan Act Issues Improvements C.I.P. Projects Projects Funds Total Assigned Debt service - - 7,921,272 - - - - 1,883,582 9,804,854 Other capital projects - - - - - - 13,123,535 - 13,123,535 Police special projects - - - - - - - 53,939 53,939 Tree preservation - - - - - - - 377,624 377,624 Ponds - - - - - - - 253,915 253,915 Pathways and sidewalks - - - - - - - 255,671 255,671 Dodd Road - - - - - - - 246,794 246,794 Former education building - - - - - - - 78,493 78,493 Capital building - - - - - - - 961,633 961,633 Park improvement development - - - - - - - 3,042 3,042 C.I.P.development - - - - - - - 273,373 273,373 Valleywood improvement - - - - - - - 145,714 145,714 Physical improvement - - - - - - - 156,198 156,198 Private development - - - - - - - 133,853 133,853 Improvement construction - - - - - - - 100,797 100,797 Fire grants project - - - - - - - 17,818 17,818 Future improvements - - - - - - - 45,006 45,006 LOGIS ERP software replacement 100,000 - - - - - - - 100,000 Total assigned 100,000 - 7,921,272 - - - 13,123,535 4,987,452 26,132,259 Unassigned 19,970,658 (137,413) - (2,580,252) - - - (196,791) 17,056,202 Total $20,811,797 $ (137,413) $ 7,921,272 $ (2,580,252) $12,966,566 $ 2,657,266 $13,123,535 $19,454,301 $74,217,072 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, 2022, the unassigned fund balance of the General Fund was 55.4 percent of the subsequent year's budgeted expenditures. -79- NOTE 14—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. -80- NOTE 14—TAX ABATEMENT AGREEMENTS (CONTINUED) The outstanding principal balances as of December 31,2022 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% $177,521 $913,852 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% $334,310 $1,781,843 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% $206,367 $2,592,117 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% $53,585 $213,725 12/31/2025 jobs. Creation of 73,000 sq.ft.manufacturing TIF No. 17—Karamella facilities and the addition of 76 full-time 90% $65,141 $650,086 12/31/2026 jobs. -81- NOTE 15—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. D. Construction Commitments At December 31, 2022, the City is committed to various construction contracts for the improvement of city property. The City's remaining commitment under these contracts is $19,475,850. -82- THIS PAGE INTENTIONALLY LEFT BLANK 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 31,2022 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% 12/31/2022 06/30/2022 0.1621% $12,838,374 $ 376,265 $13,214,639 $12,117,471 105.95% 76.70% PERA—General Employees Retirement Fund Schedule of City Contributions Year Ended December 31,2022 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% 12/31/2022 $ 929,365 $ 929,365 $ — $12,391,208 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. -83- 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 31,2022 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% 12/31/2022 06/30/2022 0.4939% $21,492,576 $ 938,958 $22,431,534 $ 6,000,288 358.19% 70.50% PERA—Public Employees Police and Fire Fund Schedule of City Contributions Year Ended December 31,2022 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% 12/31/2022 $ 1,097,714 $ 1,097,714 $ — $ 6,201,802 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. -84- CITY OF APPLE VALLEY Apple Valley Firefighters'Relief Association Schedule of Changes in the Relief Association's Net Pension Liability and Related Ratios December 31,2022 City fiscal year-end date-December 31 2015 2016 2017 2018 2019 2020 2021 2022 Apple Valley Firefighters'Relief Association year-end date(measurement date)-December 31 2014 2015 2016 2017 2018 2019 2020 2021 Total pension liability Service cost $ 168,532 $ 181,221 $ 179,770 $ 149,826 $ 159,059 $ 201,766 $ 180,653 $ 197,877 Interest 369,565 398,162 402,119 427,292 419,004 410,516 416,808 411,485 Differences between expected and actual experience - 12,130 (23,940) (67,525) 21,501 (78,143) (180,523) 77,118 Changes of assumptions - (209,787) (509,724) 133,128 534,195 (154,449) 152,931 33,961 Changes in benefit terms 265,088 - - - 149,707 - 151,203 856,669 Benefit payments (269,330) (600,659) (528,192) (486,814) (652,816) (421,732) (607,080) (526,854) Net change in total pension liability 533,855 (218,933) (479,967) 155,907 630,650 (42,042) 113,992 1,050,256 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 6,649,312 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 $ 7,699,568 Plan fiduciary net position Contributions(state and local) $ 526,217 $ 477,537 $ 546,408 $ 530,781 $ 551,681 $ 566,875 $ 586,695 $ 624,213 Net investment income 239,737 (219,523) 549,126 1,164,210 (484,118) 1,754,977 1,620,613 1,833,065 Benefit payments (269,330) (600,659) (528,192) (486,814) (652,816) (421,732) (607,080) (526,854) Administrative costs (22,641) (35,434) (34,516) (36,279) (28,307) (25,849) (25,553) (28,871) Net change in plan fiduciary net position 473,983 (378,079) 532,826 1,171,898 (613,560) 1,874,271 1,574,675 1,901,553 Plan fiduciary net position- beginning ofyear 5,953,101 6,427,084 6,049,005 6,581,831 7,753,729 7,140,169 9,014,440 10,589,115 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 $12,490,668 Net pension liability(asset)-ending $ 62,621 $ 221,767 $ (791,026) $(1,807,017) $ (562,807) $(2,479,120) $(3,939,803) $(4,791,100) 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% 162.23% 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. -85- 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) 12/31/2022 $ 345,326 $ 622,213 $ (276,887) 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. -86- 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 31,2022 2018 2019 2020 2021 2022 Total OPEB liability Service cost $ 181,510 $ 199,217 $ 131,569 $ 165,292 $ 192,764 Interest 80,281 82,489 99,285 59,440 51,635 Differences between expected and actual experience (648,940) 16,181 167,992 Changes of assumptions 57,294 (118,563) 203,592 89,997 (1,060,954) Benefit payments (61,516) (63,841) (68,021) (86,765) (97,427) Net change in total OPEB liability 257,569 99,302 (282,515) 244,145 (745,990) Total OPEB liability—beginning of year 1,973,078 2,230,647 2,329,949 2,047,434 2,291,579 Total OPEB liability—end of year $ 2,230,647 $ 2,329,949 $ 2,047,434 $ 2,291,579 $ 1,545,589 Covered-employee payroll $ 14,500,000 $ 15,000,000 $ 15,300,000 $ 15,800,000 $ 17,900,000 Total OPEB liability as a percentage of covered-employee payroll 15.4% 15.5% 13.4% 14.5% 8.6% 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. -87- CITY OF APPLE VALLEY Notes to Required Supplementary Information December 31,2022 PERA—GENERAL EMPLOYEES RETIREMENT FUND 2022 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality improvement scale was changed from Scale MP-2020 to Scale MP-2021. 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. -88- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2022 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. -89- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2022 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. -90- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2022 PERA—PUBLIC EMPLOYEES POLICE AND FIRE FUND 2022 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality improvement scale was change from Scale MP-2020 to Scale MP-2021. • This single discount rate changed from 6.50 percent to 5.40 percent. 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. -91- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2022 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. -92- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2022 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. -93- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2022 APPLE VALLEY FIREFIGHTERS' RELIEF ASSOCIATION 2022 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality assumptions were updated to the rates used in the July 1,2021 Minnesota PERA Police and Fire Plan actuarial valuation. 2022 CHANGES IN PLAN PROVISIONS • The base annuity benefit was eliminated for all future retirees, the base annuity benefit for current retirees increased from $46.50 to $47.00 per month per year of service, and the lump sum benefit increased from$7,500 to $11,000 per year of service. 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. -94- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2022 APPLE VALLEY FIREFIGHTERS' RELIEF ASSOCIATION(CONTINUED) 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. 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. -95- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2022 OTHER POST-EMPLOYMENT BENEFITS PLAN 2022 CHANGES IN ACTUARIAL ASSUMPTIONS • Medical trend rate was updated based on trend rate models and surveys. • The discount rate was changed from 2.12 percent to 2.06 percent. • Future retiree participation rates were updated from 65.00 percent to 40.00 percent. • Future retiree spouse participation rates were updated from 40.00 percent for PERA Coordinated and 60.00 percent for PERA Police and Fire,to 35.00 percent for all participants. 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. -96- 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 31,2022 Special Debt Capital Revenue Service Projects Total Assets Cash and investments $ 2,069,789 $ 3,544,382 $ 15,025,331 $ 20,639,502 Receivables Accounts 11,072 - 155,697 166,769 Lease 974,001 974,001 Due from other governmental units 44,840 44,840 Inventory 32,267 32,267 Prepaids 1,547 1,547 Total assets $ 2,159,515 $ 3,544,382 $ 16,155,029 $ 21,858,926 Liabilities Accrued salaries payable $ 35,429 $ - $ - $ 35,429 Accounts payable 46,776 - 678,082 724,858 Contracts payable 55,962 55,962 Due to other governmental units 353 - (52) 301 Due to other funds 186,611 186,611 Advances from other funds - - 412,285 412,285 Unearned revenue 27,378 27,378 Total liabilities 109,936 - 1,332,888 1,442,824 Deferred inflows of resources Lease revenue for subsequent years 961,801 961,801 Fund balances(deficit) Nonspendable 33,814 - - 33,814 Committed 180,355 180,355 Restricted 1,835,410 1,660,800 10,953,261 14,449,471 Assigned - 1,883,582 3,103,870 4,987,452 Unassigned - - (196,791) (196,791) Total fund balances 2,049,579 3,544,382 13,860,340 19,454,301 Total liabilities,deferred inflows of resources,and fund balances $ 2,159,515 $ 3,544,382 $ 16,155,029 $ 21,858,926 -97- CITY OF APPLE VALLEY Nonmajor Governmental Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances Year Ended December 31,2022 Special Debt Capital Revenue Service Projects Total Revenues Taxes $ — $ 1,469,561 $ 1,106,803 $ 2,576,364 Other taxes 101,839 101,839 Franchise taxes 712,756 712,756 Special assessments — 130,096 — 130,096 Intergovernmental 180,004 180,004 Charges for services 1,669,743 1,669,743 Investment earnings(losses) (75,398) (154,495) (654,855) (884,748) Other 634,173 — 653,464 1,287,637 Total revenues 2,510,361 1,445,162 1,818,168 5,773,691 Expenditures Current General government 125,905 5,164 920,937 1,052,006 Public safety 490,000 490,000 Public works 18,182 — 378,473 396,655 Parks and recreation 1,930,811 — 25,705 1,956,516 Capital outlay 8,639 — 635,323 643,962 Debt service Principal — 1,140,000 — 1,140,000 Interest and fiscal charges — 383,475 22,774 406,249 Total expenditures 2,573,537 1,528,639 1,983,212 6,085,388 Excess(deficiency)of revenues over expenditures (63,176) (83,477) (165,044) (311,697) Other financing sources(uses) Transfers in 329,358 — 679,000 1,008,358 Transfers(out) (1,829,358) (1,829,358) Sale of capital assets 563 563 Total other financing sources(uses) 329,921 — (1,150,358) (820,437) Net change in fund balances 266,745 (83,477) (1,315,402) (1,132,134) Fund balances Beginning of year 1,782,834 3,627,859 15,175,742 20,586,435 End of year $ 2,049,579 $ 3,544,382 $ 13,860,340 $ 19,454,301 -98- 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. • Opioid Settlement Fund — Accounts for the deposit and expenditures of national opioid settlement funds. • Valleywood Golf— Accounts for the activities related to the operation of the Valleywood Golf Course and banquet facility. • 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. -99- CITY OF APPLE VALLEY Nonmajor Special Revenue Funds Combining Balance Sheet as of December 31,2022 Solid Waste Police Opioid Cable TV Grant Forfeiture Settlement (2010) (2040) (2060) (2115) Assets Cash and investments $ 146,739 $ 27,622 $ 97,073 $ 130,223 Receivables Accounts — — — — Due from other governmental units 44,840 — — — Inventory — — — — Prepaids — — — — Total assets $ 191,579 $ 27,622 $ 97,073 $ 130,223 Liabilities Accrued salaries payable $ 12,997 S — $ — $ — Accounts payable 1,914 — — — Due to other governmental units — — — Unearned revenue — — — — Total liabilities 14,911 — — — Fund balances Nonspendable — — — — Committed — — — — Restricted 176,668 27,622 97,073 130,223 Total liabilities 176,668 27,622 97,073 130,223 Total liabilities and fund balances $ 191,579 $ 27,622 $ 97,073 $ 130,223 -100- Valleywood EDA Lodging Golf Operations Tax (2200) (3210) (7000) Totals $ 261,412 $ 1,333,049 $ 73,671 $ 2,069,789 946 — 10,126 11,072 44,840 32,267 32,267 1,547 1,547 $ 296,172 $ 1,333,049 $ 83,797 $ 2,159,515 $ 22,432 $ — $ — $ 35,429 31,840 — 13,022 46,776 353 — — 353 27,378 27,378 82,003 — 13,022 109,936 33,814 33,814 180,355 — — 180,355 1,333,049 70,775 1,835,410 214,169 1,333,049 70,775 2,049,579 $ 296,172 $ 1,333,049 $ 83,797 $ 2,159,515 -101- CITY OF APPLE VALLEY Nonmajor Special Revenue Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances as of December 31,2022 Solid Waste Police Opioid Cable TV Grant Forfeiture Settlement (2010) (2040) (2060) (2115) Revenues Other taxes $ — $ — $ — $ — Intergovernmental 180,004 — — — Charges for services — — — — Investment earnings(losses) (4,751) (1,593) (6,254) 358 Other revenue Miscellaneous — 11,110 493,198 129,865 Total revenues 175,253 9,517 486,944 130,223 Expenditures Current General government — — — — Public safety — — 490,000 — Public works — 18,182 — — Parks and recreation 332,717 — — — Capital outlay 596 — — — Total expenditures 333,313 18,182 490,000 — Excess(deficiency)of revenue over expenditures (158,060) (8,665) (3,056) 130,223 Other financing sources Sale of capital assets — — — — Transfers in 179,358 — — — Total other financing sources 179,358 — — — Net change in fund balances 21,298 (8,665) (3,056) 130,223 Fund balances Beginning of year 155,370 36,287 100,129 — End of year $ 176,668 $ 27,622 $ 97,073 $ 130,223 -102- Valleywood EDA Lodging Golf Operations Tax (2200) (3210) (7000) Totals $ — $ — $ 101,839 $ 101,839 180,004 1,669,743 1,669,743 (59,795) (3,363) (75,398) 634,173 1,669,743 (59,795) 98,476 2,510,361 19,158 106,747 125,905 — — — 490,000 18,182 1,598,094 — — 1,930,811 8,043 8,639 1,606,137 19,158 106,747 2,573,537 63,606 (78,953) (8,271) (63,176) 563 — — 563 150,000 329,358 150,563 — — 329,921 214,169 (78,953) (8,271) 266,745 1,412,002 79,046 1,782,834 $ 214,169 $ 1,333,049 $ 70,775 $ 2,049,579 -103- 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. -104- CITY OF APPLE VALLEY Nonmajor Debt Service Funds Combining Balance Sheet as of December 31,2022 Tax Taxable Increment Tax Improvement G.O. Closed Downtown Increment Bonds Bond Issues Redevelopment Bonds of 2003 of 2012 (3075) (3260) (3270) (3380) Assets Cash and investments $ 1,883,582 $ 106,313 $ 1,141,709 $ 102,265 Fund balances Restricted $ — $ 106,313 $ 1,141,709 $ 102,265 Assigned 1,883,582 — — — Total fund balances $ 1,883,582 $ 106,313 $ 1,141,709 $ 102,265 -105- G.O. Facilities Refunding G.O. Capital Bonds Park Bonds Improvements of 2013 of 2015 Bonds (3385) (3395) (3405) Total $ 96,935 $ 194,945 $ 18,633 $ 3,544,382 $ 96,935 $ 194,945 $ 18,633 $ 1,660,800 1,883,582 $ 96,935 $ 194,945 $ 18,633 $ 3,544,382 -106- CITY OF APPLE VALLEY Nonmajor Debt Service Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances Year Ended December 31,2022 Tax Taxable Increment Tax Improvement G.O. Closed Downtown Increment Bonds Bond Issues Redevelopment Bonds of 2003 of 2012 (3075) (3260) (3270) (3380) Revenues Taxes $ — $ — $ — $ — Special assessments — — — 130,096 Investment earnings(losses) (83,393) (4,832) (50,546) (4,509) Total revenues (83,393) (4,832) (50,546) 125,587 Expenditures Current General government — 3,164 — 2,000 Debt service Principal — — — 120,000 Interest and fiscal charges — — — 2,400 Total expenditures — 3,164 — 124,400 Net change in fund balances (83,393) (7,996) (50,546) 1,187 Fund balances Beginning of year 1,966,975 114,309 1,192,255 101,078 End of year $ 1,883,582 $ 106,313 $ 1,141,709 $ 102,265 -107- G.O. Facilities Refunding G.O. Capital Bonds Park Bonds Improvement of 2013 of 2015 Bonds (3385) (3395) (3405) Total $ 344,300 $ 730,170 $ 395,091 $ 1,469,561 130,096 (3,175) (8,354) 314 (154,495) 341,125 721,816 395,405 1,445,162 — — — 5,164 155,000 665,000 200,000 1,140,000 173,408 30,895 176,772 383,475 328,408 695,895 376,772 1,528,639 12,717 25,921 18,633 (83,477) 84,218 169,024 — 3,627,859 $ 96,935 $ 194,945 $ 18,633 $ 3,544,382 -108- 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. • Education Building Fund —Accounts for the costs and revenues associated with the use of the Education 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. • 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. -109- 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. • Future Improvements Fund—Accounts for future capital improvements of the City. • 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. -110- CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Balance Sheet as of December 31,2022 Park Police Special Tree Pathways and Education Dedication Projects Preservation Pond Sidewalks Dodd Road Building (2015) (2055) (2070) (2075) (2080) (2085) (2090) Assets Cash and investments $ 1,735,508 $ 53,939 $ 377,624 $ 253,915 $ 255,671 $ 246,794 $ 144,380 Receivables Accounts - - - - - - - Lease - - - - - - 974,001 Total assets $ 1,735,508 $ 53,939 $ 377,624 $ 253,915 $ 255,671 $ 246,794 $ 1,118,381 Liabilities Accounts payable $ - $ - $ - $ - $ - $ - $ 42,889 Contracts payable - - - - - - 35,250 Due to other governmental units - - - - - - (52) Due to other funds - - - - - - - Advances from other funds - - - - - -Total liabilities - - - - - - 78,087 Deferred inflows of resources Lease revenue for subsequent years - - - - - - 961,801 Fund balances(deficit) Restricted 1,735,508 - - - - - - Assigned - 53,939 377,624 253,915 255,671 246,794 78,493 Unassigned - - - - - - - Total fund balances(deficit) 1,735,508 53,939 377,624 253,915 255,671 246,794 78,493 Total liabilities, deferred inflows of resources,and fund balances $ 1,735,508 $ 53,939 $ 377,624 $ 253,915 $ 255,671 $ 246,794 $ 1,118,381 -111- Central Park Village Capital Improvement C.I.P. Valleywood Cable Capital Cable Capital Parking Building Development Development Improvements Equipment Equipment/PEG (2095) (4000) (4010) (4045) (4425) (4800/4815) (4810) $ - $ 990,475 $ 3,042 $ 273,373 $ 145,714 $ - $ 147,541 4,300 - - - - - 15,862 $ 4,300 $ 990,475 $ 3,042 $ 273,373 $ 145,714 $ - $ 163,403 $ 3,925 $ 8,130 $ - $ - $ - $ 695 $ - 20,712 - - - - - 28,162 - - - - 158,449 - 32,087 28,842 - - - 159,144 - 163,403 961,633 3,042 273,373 145,714 - - (27,787) - - - - (159,144) - (27,787) 961,633 3,042 273,373 145,714 (159,144) 163,403 $ 4,300 $ 990,475 $ 3,042 $ 273,373 $ 145,714 $ - $ 163,403 -112- (continued) CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Balance Sheet(continued) as of December 31,2022 2003 Physical Private Improvement Electric Fire Grants Future TIF District Improvement Development Construction Franchise Fee Project Improvements No.7 (4900) (4920) (4300) (4750) (7600) (4910) (4710) Assets Cash and investments $ 715,797 $ 133,853 $ 125,740 $ 5,819,372 $ 17,818 $ 45,006 $ 1,856,155 Receivables Accounts - - - 135,535 - - - Lease - - - - - - - Total assets $ 715,797 $ 133,853 $ 125,740 $ 5,954,907 $ 17,818 $ 45,006 $ 1,856,155 Liabilities Accounts payable $ 559,599 $ - $ 24,943 $ 37,901 $ - $ - $ - Contracts payable - - - - - - - Due to other governmental units - - - - - - - Due to other funds - - - - - - - Advances from other funds - - - - - -Total liabilities 559,599 - 24,943 37,901 - - - Deferred inflows of resources Lease revenue for subsequent years - - - - - - - Fund balances(deficit) Restricted - - - 5,917,006 - - 1,856,155 Assigned 156,198 133,853 100,797 - 17,818 45,006 - Unassigned - - - - - - - Total fund balances(deficit) 156,198 133,853 100,797 5,917,006 17,818 45,006 1,856,155 Total liabilities, deferred inflows of resources,and fund balances $ 715,797 $ 133,853 $ 125,740 $ 5,954,907 $ 17,818 $ 45,006 $ 1,856,155 -113- TIF District TIF District TIF District TIF District TIF District No.15 No.16 No.14 No.17 No.1 Parkside Village Uponor Business Campus Karamella (4730) (4740) (4743) (4735) (4746) Total $ 940,607 $ 402,425 $ 53,216 $ 227,314 $ 60,052 $ 15,025,331 155,697 974,001 $ 940,607 $ 402,425 $ 53,216 $ 227,314 $ 60,052 $ 16,155,029 $ - $ - $ - $ - $ - $ 678,082 55,962 (52) 186,611 412,285 - - - 412,285 412,285 - - - 1,332,888 961,801 940,607 - 53,216 227,314 60,052 10,953,261 3,103,870 (9,860) - - - (196,791) 940,607 (9,860) 53,216 227,314 60,052 13,860,340 $ 940,607 $ 402,425 $ 53,216 $ 227,314 $ 60,052 $ 16,155,029 -114- CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances Year Ended December 31,2022 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) (111,426) (2,222) (16,718) (11,243) (11,321) (10,927) Other revenue Rentals — — — — — — Park dedication fees 434,503 — — — — — Miscellaneous — 7,900 — — — — Total revenues 323,077 5,678 (16,718) (11,243) (11,321) (10,927) Expenditures Current General government — — — — — — Public works — — — — — — Parks and recreation 14,479 — — — — — Capital outlay — — — — — — Debt service Interest and fiscal charges — — — — — — Total expenditures 14,479 — — — — — Excess(deficiency) of revenue over expenditures 308,598 5,678 (16,718) (11,243) (11,321) (10,927) Other financing sources(uses) Transfers in 250,000 — — — — — Transfers(out) (1,400,000) — — — — — Total other financing sources(uses) (1,150,000) — — — — — Net change in fund balances (841,402) 5,678 (16,718) (11,243) (11,321) (10,927) Fund balances(deficit) Beginning of year 2,576,910 48,261 394,342 265,158 266,992 257,721 End ofyear $ 1,735,508 $ 53,939 $ 377,624 $ 253,915 $ 255,671 $ 246,794 -115- Central Park Education Village Capital Improvement C.I.P. Valleywood Cable Capital Cable Capital Building Parking Building Development Development Improvements Equipment Equipment/PEG (2090) (2095) (4000) (4010) (4045) (4425) (4800/4815) (4810) $ - $ - $ - $ - $ - $ - $ - $ 17,498 68,625 (8,090) - (32,704) (133) (12,104) (26,147) (321) (4,821) 165,423 4,300 - - - - - - 157,333 4,300 (32,704) (133) (12,104) (26,147) 17,177 63,804 69,080 8,225 - - - - - - 376,467 - - 11,226 - 175,477 - 26,725 - - 340,635 - 25,085 244,557 8,225 26,725 - - 717,102 11,226 25,085 (87,224) (3,925) (59,429) (133) (12,104) (743,249) 5,951 38,719 429,000 - - - - - (250,000) - - - (179,358) - 179,000 - - - (179,358) - (87,224) (3,925) 119,571 (133) (12,104) (743,249) (173,407) 38,719 165,717 (23,862) 842,062 3,175 285,477 888,963 14,263 124,684 $ 78,493 $ (27,787) $ 961,633 $ 3,042 $ 273,373 $ 145,714 $ (159,144) $ 163,403 -116- (continued) CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances(continued) Year Ended December 31,2022 2003 Physical Private Improvement Electric Fire Grants Future Improvement Development Construction Franchise Fee Project Improvements (4900) (4920) (4300) (4750) (7600) (4910) Revenues Taxes $ — $ — $ — $ — $ — $Franchise taxes — — — 626,633 — — Investment earnings(losses) (20,186) (5,926) (5,565) (240,002) (789) 6.00 Other revenue Rentals — — — — — — Park dedication fees — — — — — — Miscellaneous (3,662) — — — — 45,000 Total revenues (23,848) (5,926) (5,565) 386,631 (789) 45,006 Expenditures Current General government — — — — — — Public works 237 — — 1,769 — — Parks and recreation — — — — — — Capital outlay — — — 67,401 — — Debt service Interest and fiscal charges — — — — — — Total expenditures 237 — — 69,170 — — Excess(deficiency) of revenue over expenditures (24,085) (5,926) (5,565) 317,461 (789) 45,006 Other financing sources(uses) Transfers in — — — — — — Transfers(out) — Total other financing sources(uses) — — — — — Net change in fund balances (24,085) (5,926) (5,565) 317,461 (789) 45,006 Fund balances(deficit) Beginning of year 180,283 139,779 106,362 5,599,545 18,607 — End of year $ 156,198 $ 133,853 $ 100,797 $ 5,917,006 $ 17,818 $ 45,006 -117- 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 $ - $ - $ 770,128 $ 59,448 $ 203,438 $ 73,789 $ 1,106,803 712,756 (82,177) (41,644) (3,129) (1,031) (5,244) (991) (654,855) 169,723 434,503 49,238 (82,177) (41,644) 766,999 58,417 198,194 72,798 1,818,168 542,354 55,233 179,256 66,789 920,937 378,473 25,705 635,323 22,774 - - - 22,774 565,128 55,233 179,256 66,789 1,983,212 (82,177) (41,644) 201,871 3,184 18,938 6,009 (165,044) 679,000 (1,829,358) (1,150,358) (82,177) (41,644) 201,871 3,184 18,938 6,009 (1,315,402) 1,938,332 982,251 (211,731) 50,032 208,376 54,043 15,175,742 $ 1,856,155 $ 940,607 $ (9,860) $ 53,216 $ 227,314 $ 60,052 $ 13,860,340 -118- CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual Year Ended December 31,2022 Budgeted Amounts Over(Under) Original Final Actual Budget Revenue Taxes Current $ 28,221,439 $ 28,221,439 $ 28,123,124 $ (98,315) Delinquent 50,000 50,000 173,067 123,067 Total taxes 28,271,439 28,271,439 28,296,191 24,752 Other taxes 91,700 91,700 104,758 13,058 Franchise taxes 565,000 565,000 565,000 - Special assessments 2,500 2,500 3,050 550 Licenses and permits General government 165,115 165,115 229,804 64,689 Public safety 9,000 9,000 6,460 (2,540) Public works 1,606,750 1,606,750 2,729,913 1,123,163 Total licenses and permits 1,780,865 1,780,865 2,966,177 1,185,312 Intergovernmental Federal grants Public safety 57,000 72,000 103,925 31,925 State grants PERA aid 7,500 15,543 22,885 7,342 Fire relief aid-public safety 330,000 330,000 385,849 55,849 Police relief aid-public safety 500,000 500,000 509,169 9,169 Other-public safety 104,000 104,000 112,926 8,926 Total intergovernmental 998,500 1,021,543 1,134,754 113,211 Charges for services Administration charges-general government Construction funds 69,200 69,200 - (69,200) Enterprise funds 865,500 865,500 865,500 - Investment charges-general government 131,000 131,000 131,000 - Engineering charges-public works-construction 870,000 870,000 739,889 (130,111) General government 31,030 31,030 19,993 (11,037) Public safety 266,800 266,800 244,235 (22,565) Public works 15,800 15,800 18,895 3,095 Parks and recreation 1,153,500 1,153,500 1,086,813 (66,687) Total charges for services 3,402,830 3,402,830 3,106,325 (296,505) Fines and forfeitures 300,000 300,000 187,077 (112,923) Investment earnings(losses) 205,000 205,000 (687,603) (892,603) Other Rentals-recreation 276,500 276,500 248,310 (28,190) Rentals-public safety 39,400 39,400 41,543 2,143 Rentals-other 531,000 531,000 478,170 (52,830) Refunds and reimbursements 75,000 75,000 66,177 (8,823) Donations 3,000 5,431 12,288 6,857 Miscellaneous 45,600 45,600 61,048 15,448 Total other 970,500 972,931 907,536 (65,395) Total revenue 36,588,334 36,613,808 36,583,265 (30,543) -119- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2022 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures General government Mayor and City Council Personal services 123,365 123,365 129,644 6,279 Supplies 625 625 480 (145) Other current expenditures 20,910 20,910 9,810 (11,100) Total Mayor and City Council 144,900 144,900 139,934 (4,966) Administration Personal services 616,840 616,840 627,778 10,938 Supplies 175 175 209 34 Other current expenditures 53,080 53,080 35,648 (17,432) Total administration 670,095 670,095 663,635 (6,460) Finance and data processing Personal services 708,640 700,140 680,178 (19,962) Supplies 9,500 9,500 13,338 3,838 Other current expenditures 378,050 384,550 357,300 (27,250) Capital outlay - 6,100 5,448 (652) Total finance and data processing 1,096,190 1,100,290 1,056,264 (44,026) Information technology Personal services 662,739 662,739 598,995 (63,744) Supplies 8,000 8,000 8,144 144 Other current expenditures 374,085 401,085 405,009 3,924 Capital outlay 246,000 385,000 323,640 (61,360) Total information technology 1,290,824 1,456,824 1,335,788 (121,036) Human resources Personal services 587,855 587,855 572,360 (15,495) Supplies 650 650 793 143 Other current expenditures 77,755 75,995 47,724 (28,271) Capital outlay - 1,760 1,751 (9) Total human resources 666,260 666,260 622,628 (43,632) City clerk/elections Personal services 414,000 414,000 367,217 (46,783) Supplies 4,500 4,500 4,272 (228) Other current expenditures 104,005 106,291 99,005 (7,286) Total city clerk/elections 522,505 524,791 470,494 (54,297) Legal Other current expenditures 579,344 579,344 573,877 (5,467) General government buildings Personal services 197,525 217,525 223,923 6,398 Supplies 14,400 14,400 27,333 12,933 Other current expenditures 164,920 164,920 201,916 36,996 Total general government buildings 376,845 396,845 453,172 56,327 -120- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2022 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures(continued) General government(continued) Community development Personal services 712,220 712,220 705,323 (6,897) Supplies 700 700 673 (27) Other current expenditures 36,550 46,550 38,315 (8,235) Total community development 749,470 759,470 744,311 (15,159) Code enforcement Personal services 312,655 312,655 214,198 (98,457) Supplies 1,850 1,850 2,578 728 Other current expenditures 32,440 32,440 5,532 (26,908) Total code enforcement 346,945 346,945 222,308 (124,637) Unallocated Personal services 12,000 12,000 2,975 (9,025) Other current expenditures 534,662 534,662 430,693 (103,969) Total unallocated 546,662 546,662 433,668 (112,994) Total general government 6,990,040 7,192,426 6,716,079 (476,347) Public safety Police protection Personal services 9,096,640 9,005,640 8,910,887 (94,753) Supplies 249,050 271,950 272,551 601 Other current expenditures 1,623,035 1,636,035 1,452,780 (183,255) Capital outlay - 171,500 77,754 (93,746) Total police protection 10,968,725 11,085,125 10,713,972 (371,153) Fire protection Personal services 1,463,210 1,463,210 1,454,854 (8,356) Supplies 94,626 94,626 106,860 12,234 Other current expenditures 717,691 717,691 700,616 (17,075) Total fire protection 2,275,527 2,275,527 2,262,330 (13,197) Fire relief Other current expenditures 626,375 626,375 679,874 53,499 Civil defense Supplies 4,000 4,000 892 (3,108) Other current expenditures 20,350 20,350 18,402 (1,948) Total civil defense 24,350 24,350 19,294 (5,056) Animal control Personal services 113,335 113,335 90,035 (23,300) Supplies 5,725 5,725 8,326 2,601 Other current expenditures 8,150 8,150 7,430 (720) Total animal control 127,210 127,210 105,791 (21,419) -121- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2022 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures(continued) Public safety(continued) Building inspection Personal services 732,455 712,455 599,149 (113,306) Supplies 17,150 37,150 33,145 (4,005) Other current expenditures 204,175 204,175 334,073 129,898 Total building inspection 953,780 953,780 966,367 12,587 Total public safety 14,975,967 15,092,367 14,747,628 (344,739) Public works Public works administration Personal services 522,500 522,500 489,073 (33,427) Supplies 6,900 6,900 4,387 (2,513) Other current expenditures 222,935 257,935 186,534 (71,401) Total public works administration 752,335 787,335 679,994 (107,341) Central maintenance facility Personal services 654,290 654,290 678,700 24,410 Supplies 28,069 28,069 24,745 (3,324) Other current expenditures 175,825 175,825 220,330 44,505 Total central maintenance facility 858,184 858,184 923,775 65,591 Streets Personal services 2,076,770 2,076,770 1,782,762 (294,008) Supplies 490,693 521,748 561,261 39,513 Other current expenditures 848,125 887,913 850,159 (37,754) Capital outlay 77,000 86,000 35,423 (50,577) Total streets 3,492,588 3,572,431 3,229,605 (342,826) Engineering Personal services 778,210 790,210 754,505 (35,705) Supplies 15,100 15,100 19,224 4,124 Other current expenditures 174,730 174,730 93,387 (81,343) Total engineering 968,040 980,040 867,116 (112,924) Total public works 6,071,147 6,197,990 5,700,490 (497,500) Parks and recreation Parks and recreation administration Personal services 923,240 835,465 855,325 19,860 Supplies 2,400 13,400 3,520 (9,880) Other current expenditures 118,735 375,235 259,016 (116,219) Total parks and recreation administration 1,044,375 1,224,100 1,117,861 (106,239) -122- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2022 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures(continued) Parks and recreation(continued) Recreation programs Personal services 141,010 141,010 109,909 (31,101) Supplies 43,950 43,950 23,105 (20,845) Other current expenditures 118,975 118,975 96,859 (22,116) Capital outlay 5,655 5,655 Total recreation programs 303,935 303,935 235,528 (68,407) Parks maintenance Personal services 2,022,045 2,013,450 2,002,389 (11,061) Supplies 255,600 252,390 279,940 27,550 Other current expenditures 525,600 624,195 558,663 (65,532) Capital outlay 254,800 288,010 254,800 (33,210) Total parks maintenance 3,058,045 3,178,045 3,095,792 (82,253) Redwood Community Pool Personal services 75,760 75,760 119,245 43,485 Supplies 7,300 7,300 6,376 (924) Other current expenditures 36,850 36,850 39,152 2,302 Capital outlay - 8,000 7,899 (101) Total Redwood Community Pool 119,910 127,910 172,672 44,762 Apple Valley Family Aquatic Center Personal services 439,820 439,820 443,880 4,060 Supplies 33,700 33,700 25,889 (7,811) Other current expenditures 251,050 251,050 363,717 112,667 Capital outlay 45,000 45,000 - (45,000) Total Apple Valley Family Aquatic Center 769,570 769,570 833,486 63,916 Apple Valley Community Center Personal services 227,110 227,110 241,186 14,076 Supplies 18,600 18,600 16,751 (1,849) Other current expenditures 81,000 81,000 91,721 10,721 Total Apple Valley Community Center 326,710 326,710 349,658 22,948 Apple Valley Senior Center Personal services 315,525 315,525 228,330 (87,195) Supplies 15,200 15,200 8,388 (6,812) Other current expenditures 84,910 84,910 76,538 (8,372) Capital outlay - 6,575 6,574 (1) Total Apple Valley Senior Center 415,635 422,210 319,830 (102,380) Total parks and recreation 6,038,180 6,352,480 6,124,827 (227,653) Total expenditures 34,075,334 34,835,263 33,289,024 (1,546,239) Excess of revenues over expenditures 2,513,000 1,778,545 3,294,241 1,515,696 -123- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual(continued) Year Ended December 31,2022 Budgeted Amounts Over(Under) Original Final Actual Budget Other financing sources(uses) Sale of capital assets 22,000 22,000 16,136 (5,864) Transfers in 1,470,000 1,620,000 1,620,000 — Transfers(out) (4,005,000) (4,005,000) (4,005,000) — Total other financing sources(uses) (2,513,000) (2,363,000) (2,368,864) (5,864) Net change in fund balances $ — $ (584,455) 925,377 $ 1,509,832 Fund balances Beginning of year 19,886,420 End of year $ 20,811,797 -124- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Road Improvements Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2022 Over(Under) Budget Actual Budget Revenue Special assessments $ — $ 36,128 $ 36,128 Intergovernmental 5,137,500 3,660,307 (1,477,193) Total revenue 5,137,500 3,696,435 (1,441,065) Expenditures Capital outlay Public works 13,292,500 9,167,297 (4,125,203) Excess(deficiency)of revenue over expenditures (8,155,000) (5,470,862) 2,684,138 Other financing sources Transfers in 8,692,000 4,401,000 (4,291,000) Net change in fund balances $ 537,000 (1,069,862) $ (1,606,862) Fund balances(deficit) Beginning of year (1,510,390) End of year $ (2,580,252) -125- 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 31,2022 Over(Under) Budget Actual Budget Revenue Investment earnings(losses) $ 160,945 $ (651,851) $ (812,796) Expenditures Capital outlay — 305,752 305,752 Excess(deficiency)of revenue over expenditures 160,945 (957,603) (1,118,548) Other financing sources(uses) Transfers in 500,000 — (500,000) Transfers(out) (1,035,000) (3,314,648) (2,279,648) Total other financing sources(uses) (535,000) (3,314,648) (2,779,648) Net change in fund balances $ (374,055) (4,272,251) $ (3,898,196) Fund balances Beginning of year 17,395,786 End of year $ 13,123,535 -126- CITY OF APPLE VALLEY Cable TV Special Revenue Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2022 Over(Under) Budget Actual Budget Revenue Intergovernmental $ 179,358 $ 180,004 $ 646 Investment earnings(losses) 1,500 (4,751) (6,251) Total revenue 180,858 175,253 (5,605) Expenditures Current Parks and recreation 358,717 332,717 (26,000) Capital outlay — 596 596 Total expenditures 358,717 333,313 (25,404) Excess(deficiency)of revenue over expenditures (177,859) (158,060) 19,799 Other financing sources Transfers in 179,358 179,358 — Net change in fund balances $ 1,499 21,298 $ 19,799 Fund balances Beginning of year 155,370 End of year $ 176,668 -127- CITY OF APPLE VALLEY Valleywood Golf Special Revenue Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual Year Ended December 31,2022 Over(Under) Budget Actual Budget Revenue Charges for services $ 1,225,010 $ 1,669,743 $ 444,733 Expenditures Current Parks and recreation Personal services 914,965 978,444 63,479 Contractual services 69,000 76,156 7,156 Other charges 148,800 261,847 113,047 Supplies and repairs 143,000 202,975 59,975 Insurance 26,300 19,000 (7,300) Utilities 48,000 59,672 11,672 Capital outlay 12,000 8,043 (3,957) Total expenditures 1,362,065 1,606,137 244,072 Excess(deficiency)of revenue over expenditures (137,055) 63,606 200,661 Other financing sources Sale of assets - 563 563 Transfers in 150,000 150,000 - Total other financing sources 150,000 150,563 563 Net change in fund balances $ 12,945 214,169 $ 201,224 Fund balances Beginning of year - End of year $ 214,169 -128- CITY OF APPLE VALLEY EDA Operations Special Revenue Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2022 Over(Under) Budget Actual Budget Revenue Investment earnings(losses) $ 10,000 $ (59,795) $ (69,795) Expenditures Current General government 21,200 19,158 (2,042) Net change in fund balances $ (11,200) (78,953) $ (67,753) Fund balances Beginning of year 1,412,002 End of year $ 1,333,049 -129- CITY OF APPLE VALLEY Education Building Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2022 Over(Under) Budget Actual Budget Revenue Investment earnings(losses) $ 2,000 $ (8,090) $ (10,090) Other revenue 153,880 165,423 11,543 Total revenue 155,880 157,333 1,453 Expenditures Current General government 64,600 69,080 4,480 Capital outlay 49,450 175,477 126,027 Total expenditures 114,050 244,557 130,507 Net change in fund balances $ 41,830 (87,224) $ (129,054) Fund balances Beginning of year 165,717 End of year $ 78,493 -130- CITY OF APPLE VALLEY Capital Building Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2022 Over(Under) Budget Actual Budget Revenue Investment earnings(losses) $ 7,000 $ (32,704) $ (39,704) Expenditures Capital outlay 552,000 26,725 (525,275) Excess(deficiency)of revenue over expenditures (545,000) (59,429) 485,571 Other financing sources(uses) Transfers in 429,000 429,000 — Transfers out — (250,000) (250,000) Total other financing sources(uses) 429,000 179,000 (250,000) Net change in fund balances $ (116,000) 119,571 $ 235,571 Fund balances Beginning of year 842,062 End of year $ 961,633 -131- 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 31,2022 Over(Under) Budget Actual Budget Revenue Franchise taxes $ 150,000 $ 17,498 $ (132,502) Investment earnings(losses) 500 (321) (821) Total revenue 150,500 17,177 (133,323) Expenditures Current Public works 14,300 11,226 (3,074) Capital outlay 1,195 — (1,195) Total expenditures 15,495 11,226 (4,269) Excess(deficiency)of revenue over expenditures 135,005 5,951 (129,054) Other financing sources(uses) Transfers(out) (179,358) (179,358) — Net change in fund balances $ (44,353) (173,407) $ (129,054) Fund balances(deficit) Beginning of year 14,263 End of year $ (159,144) -132- 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 31,2022 Over(Under) Budget Actual Budget Revenue Franchise taxes $ 71,500 $ 68,625 $ (2,875) Investment earnings(losses) 1,500 (4,821) (6,321) Total revenue 73,000 63,804 (9,196) Expenditures Capital outlay 15,000 25,085 10,085 Net change in fund balances $ 58,000 38,719 $ (19,281) Fund balances Beginning of year 124,684 End of year $ 163,403 -133- 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. -134- CITY OF APPLE VALLEY Internal Service Funds Combining Statement of Net Position as of December 31,2022 Benefits/ Vehicle Dental Other Equipment Insurance Insurance Replacement (7100) (7200) (7400-7445) Totals Current assets Cash and investments $ 343,622 $ 1,942,727 $ 2,685,400 $ 4,971,749 Prepaids — 302,114 — 302,114 Total current assets 343,622 2,244,841 2,685,400 5,273,863 Noncurrent assets Capital assets Furniture and equipment — — 16,929,321 16,929,321 Less accumulated depreciation (10,531,347) (10,531,347) Total noncurrent assets — — 6,397,974 6,397,974 Total assets $ 343,622 $ 2,244,841 $ 9,083,374 $ 11,671,837 Current liabilities Accounts payable $ — $ 6,751 $ 40,476 $ 47,227 Due to other governmental units — 27 — 27 Claims payable 6,126 6,126 Accrued compensated absences — 1,939,500 — 1,939,500 Financed purchase 52,929 52,929 Total current liabilities 6,126 1,946,278 93,405 2,045,809 Noncurrent liabilities Accrued compensated absences — 1,300,873 — 1,300,873 Financed purchase — — 85,390 85,390 Total noncurrent liabilities — 1,300,873 85,390 1,386,263 Total liabilities 6,126 3,247,151 178,795 3,432,072 Net position Net investment in capital assets 6,259,655 6,259,655 Unrestricted 337,496 (1,002,310) 2,644,924 1,980,110 Total net position 337,496 (1,002,310) 8,904,579 8,239,765 Total liabilities and net position $ 343,622 $ 2,244,841 $ 9,083,374 $ 11,671,837 -135- CITY OF APPLE VALLEY Internal Service Funds Combining Statement of Revenue,Expenses,and Changes in Net Position Year Ended December 31,2022 Benefits/ Vehicle Dental Other Equipment Insurance Insurance Replacement (7100) (7200) (7400-7445) Totals Operating revenue Charges to other funds $ 248,275 $ 2,206,661 $ 1,611,758 $ 4,066,694 Operating expenses Personal services 191,324 1,148,323 — 1,339,647 Contractual services — 17,049 — 17,049 Other charges — 1,062,630 5,062 1,067,692 Depreciation — — 1,280,096 1,280,096 Total operating expenses 191,324 2,228,002 1,285,158 3,704,484 Operating income(loss) 56,951 (21,341) 326,600 362,210 Nonoperating revenue(expense) Investment earnings(losses) (13,064) (93,647) (88,710) (195,421) Gain on sale of capital assets 79,227 79,227 Interest expense — — (15,214) (15,214) Total nonoperating revenue(expense) (13,064) (93,647) (24,697) (131,408) Income(loss)before transfers and contributions 43,887 (114,988) 301,903 230,802 Transfers in — — 416,743 416,743 Change in net position 43,887 (114,988) 718,646 647,545 Net position Beginning of year 293,609 (887,322) 8,185,933 7,592,220 End of year $ 337,496 $ (1,002,310) $ 8,904,579 $ 8,239,765 -136- 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 $ 248,275 $ 2,206,661 $ 1,611,758 $ 4,066,694 Cash payments to suppliers (189,376) (1,112,524) (48,653) (1,350,553) Cash payments to employees for services — (1,242,263) — (1,242,263) Net cash flows from operating activities 58,899 (148,126) 1,563,105 1,473,878 Cash flows from capital and related financing activities Acquisition and construction of capital assets (840,933) (840,933) Acquisition of capital assets from enterprise funds — — (573,618) (573,618) Proceeds from assumption of enterprise fund debt — — 247,029 247,029 Proceeds from sale of capital assets — — 125,483 125,483 Principal payments on debt — — (108,710) (108,710) Interest paid — — (15,214) (15,214) Net cash flows from capital and related financing activities — — (1,165,963) (1,165,963) Cash flows from investing activities Interest received(payments)on investments (13,064) (93,647) (88,710) (195,421) Cash flows from noncapital financing activities Transfers in 416,743 416,743 Net change in cash and cash equivalents 45,835 (241,773) 725,175 529,237 Cash and investments Beginning of year 297,787 2,184,500 1,960,225 4,442,512 End of year $ 343,622 $ 1,942,727 $ 2,685,400 $ 4,971,749 Reconciliation of operating income(loss)to net cash flows from operating activities Operating income(loss) $ 56,951 $ (21,341) $ 326,600 $ 362,210 Adjustments to reconcile operating income(loss) to net cash flows from operating activities Depreciation 1,280,096 1,280,096 Change in assets and liabilities Prepaids — (21,540) — (21,540) Accounts payable — (11,322) (43,591) (54,913) Due to other governmental units — 17 — 17 Claims payable 1,948 1,948 Accrued compensated absences — (93,940) — (93,940) Net cash flows from operating activities $ 58,899 $ (148,126) $ 1,563,105 $ 1,473,878 Noncash capital activities Net book value of capital asset disposals $ — $ — $ 45,256 $ 45,256 -137- 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. 138 Revenue Capacity These schedules contain information to help the reader assess the City's most significant revenue source,including property tax. 148 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. 155 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. 164 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. 166 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 2013 2014 2015 2016 Governmental activities Net investment in capital assets $ 70,526,658 $ 78,398,734 $ 86,664,918 $ 93,945,022 Restricted 18,619,396 15,253,042 16,541,831 16,141,535 Unrestricted 38,654,601 36,056,447 26,805,077 24,394,132 Total governmental activities net position $ 127,800,655 $ 129,708,223 $ 130,011,826 $ 134,480,689 Business-type activities Net investment in capital assets $ 118,410,631 $ 120,092,250 $ 118,288,727 $ 119,417,084 Restricted 303,823 329,167 178,529 178,977 Unrestricted 13,228,257 14,998,933 14,230,604 17,104,636 Total business-type activities net position $ 131,942,711 $ 135,420,350 $ 132,697,860 $ 136,700,697 Primary government Net investment in capital assets $ 188,937,289 $ 198,490,984 $ 204,953,645 $ 213,362,106 Restricted 18,923,219 15,582,209 16,720,360 16,320,512 Unrestricted 51,882,858 51,055,380 41,035,681 41,498,768 Total primary government net position $ 259,743,366 $ 265,128,573 $ 262,709,686 $ 271,181,386 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. -138- Table 1 2017 2018 2019 2020 2021 2022 $ 99,642,040 $ 83,980,389 $ 92,370,852 $ 100,646,284 $ 103,338,673 $ 115,728,602 15,364,368 15,352,356 16,776,842 17,391,864 17,816,684 17,729,142 24,292,441 28,466,675 29,564,353 34,627,105 41,760,863 36,050,080 $ 139,298,849 $ 127,799,420 $ 138,712,047 $ 152,665,253 $ 162,916,220 $ 169,507,824 $ 94,851,212 $ 100,261,931 $ 103,644,760 $ 108,787,122 $ 110,408,545 $ 107,099,860 178,665 — — — — — 15,390,547 12,828,596 13,312,548 12,112,202 15,124,841 21,465,114 $ 110,420,424 $ 113,090,527 $ 116,957,308 $ 120,899,324 $ 125,533,386 $ 128,564,974 $ 194,493,252 $ 184,242,320 $ 196,015,612 $ 209,433,406 $ 213,747,218 $ 222,828,462 15,543,033 15,352,356 16,776,842 17,391,864 17,816,684 17,729,142 39,682,988 41,295,271 42,876,901 46,739,307 56,885,704 57,515,194 $ 249,719,273 $ 240,889,947 $ 255,669,355 $ 273,564,577 $ 288,449,606 $ 298,072,798 -139- CITY OF APPLE VALLEY Changes in Net Position Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2013 2014 2015 2016 Expenses Governmental activities General government $ 5,012,638 $ 6,107,245 $ 5,468,843 $ 6,974,444 Public safety 11,336,972 11,946,671 12,464,603 15,097,659 Public works 6,905,011 9,011,324 7,038,033 7,746,304 Parks and recreation 6,345,937 6,403,907 6,543,162 7,025,281 Interest on long-term debt 1,194,974 1,037,527 1,037,567 912,007 Total governmental activities expenses $ 30,795,532 $ 34,506,674 $ 32,552,208 $ 37,755,695 Business-type activities Municipal liquor $ 8,419,472 $ 8,332,921 $ 7,772,369 $ 7,872,023 Municipal golf course 1,507,451 1,526,108 1,653,759 1,728,605 Sports arena 759,930 853,315 770,215 770,666 Water and sewer 7,794,274 8,186,262 8,154,989 9,336,567 Storm drainage 1,052,087 1,257,566 1,444,800 1,481,121 Cemetery 51,472 51,646 49,086 60,790 Street light utility 444,106 424,670 446,644 437,439 Total business-type activities 20,028,792 20,632,488 20,291,862 21,687,211 Total primary government expenses $ 50,824,324 $ 55,139,162 $ 52,844,070 $ 59,442,906 Program revenues Governmental activities Charges for services General government $ 2,315,613 $ 2,828,709 $ 1,696,786 $ 1,768,008 Public safety 549,371 541,947 496,566 543,950 Public works 892,267 1,001,148 2,620,283 2,489,539 Parks and recreation 1,271,031 2,030,716 1,989,084 2,740,747 Operating grants and contributions 900,223 837,763 771,220 1,531,412 Capital grants and contributions 3,250,152 1,897,081 5,918,652 5,489,541 Total governmental activities program revenues $ 9,178,657 $ 9,137,364 $ 13,492,591 $ 14,563,197 -140- Table 2 2017 2018 2019 2020 2021 2022 $ 6,260,768 $ 7,670,285 $ 7,490,933 $ 7,639,974 $ 7,491,796 $ 8,253,575 13,443,699 12,750,741 13,294,656 13,712,210 12,116,115 15,362,005 8,473,039 9,434,637 9,414,499 9,886,859 9,793,408 11,621,460 7,239,268 6,992,203 7,191,984 5,990,903 7,425,649 9,419,650 886,283 284,621 268,829 240,927 329,266 555,535 $ 36,303,057 $ 37,132,487 $ 37,660,901 $ 37,470,873 $ 37,156,234 $ 45,212,225 $ 8,251,249 $ 8,362,332 $ 8,631,173 $ 9,558,251 $ 9,886,246 $ 9,962,867 1,545,792 1,238,125 1,218,830 1,199,737 1,500,829 — 798,402 784,343 756,399 968,349 958,195 1,031,625 10,031,223 9,203,936 9,746,090 10,126,431 10,035,490 11,281,814 2,181,086 2,035,266 2,217,257 2,228,700 2,160,173 2,402,836 127,469 89,069 140,545 181,331 196,488 204,912 483,752 485,356 543,694 550,641 522,752 544,161 23,418,973 22,198,427 23,253,988 24,813,440 25,260,173 25,428,215 $ 59,722,030 $ 59,330,914 $ 60,914,889 $ 62,284,313 $ 62,416,407 $ 70,640,440 $ 1,956,499 $ 1,987,775 $ 2,085,398 $ 2,522,643 $ 1,870,521 $ 1,985,335 617,729 615,835 712,423 448,227 495,630 1,022,604 3,740,394 3,555,717 2,592,303 1,829,755 3,475,821 3,494,874 1,461,720 2,396,973 1,646,122 445,404 1,815,649 3,749,238 1,082,234 1,985,278 1,400,053 900,830 1,322,061 1,922,964 3,206,571 3,741,660 7,514,679 7,388,877 5,155,677 8,147,595 $ 12,065,147 $ 14,283,238 $ 15,950,978 $ 13,535,736 $ 14,135,359 $ 20,322,610 -141- (continued) CITY OF APPLE VALLEY Changes in Net Position(continued) Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2013 2014 2015 2016 Program revenues(continued) Business-type activities Charges for services Municipal liquor $ 9,380,818 $ 9,292,269 $ 8,480,414 $ 8,738,804 Municipal golf course 1,168,154 1,289,089 1,387,821 1,356,436 Sports arena 643,855 746,351 722,270 783,962 Water and sewer 8,951,798 8,913,191 8,995,642 9,754,601 Storm drainage 1,525,136 1,567,066 1,631,761 1,718,352 Cemetery 123,197 104,128 132,305 160,716 Street light utility 449,885 465,584 483,680 500,877 Operating grants and contributions 80,707 - - - Capital grants and contributions 1,497,501 1,612,392 2,110,667 3,631,836 Total business-type activities program revenues 23,821,051 23,990,070 23,944,560 26,645,584 Total primary government program revenues $ 32,999,708 $ 33,127,434 $ 37,437,151 $ 41,208,781 Net(expense)revenue Governmental activities $ (21,616,875) $ (25,369,310) $ (19,059,617) $ (23,192,498) Business-type activities 3,792,259 3,357,582 3,652,698 4,958,373 Total primary government net expense $ (17,824,616) $ (22,011,728) $ (15,406,919) $ (18,234,125) General revenues and other changes in net position Governmental activities Property taxes $ 22,144,883 $ 23,067,164 $ 23,038,450 $ 23,894,359 Tax increments 544,283 611,662 489,617 199,214 Franchise taxes 1,262,393 1,272,428 1,259,271 1,309,757 Lodging tax 73,504 89,859 93,492 90,592 Gravel tax 45,890 50,612 39,215 40,794 Unallocated state and county aids 40,397 36,710 40,061 37,719 Other general revenue 186,872 78,478 7,387 6,888 Unrestricted investment earnings(losses) (1,056,882) 1,562,329 863,798 801,038 Gain on sale of assets - - - - Transfers 1,338,889 507,636 4,681,392 1,281,000 Total governmental activities $ 24,580,229 $ 27,276,878 $ 30,512,683 $ 27,661,361 Business-type activities Unrestricted investment earnings(losses) $ (358,333) $ 506,693 $ 235,424 $ 204,464 Property taxes 121,000 121,000 121,000 121,000 Other - - - - Transfers (1,338,889) (507,636) (4,681,392) (1,281,000) Total business-type activities (1,576,222) 120,057 (4,324,968) (955,536) Total primary government $ 23,004,007 $ 27,396,935 $ 26,187,715 $ 26,705,825 Change in net position Governmental activities $ 2,963,354 $ 1,907,568 $ 11,453,066 $ 4,468,863 Business-type activities 2,216,037 3,477,639 (672,270) 4,002,837 Total primary government $ 5,179,391 $ 5,385,207 $ 10,780,796 $ 8,471,700 Note: In fiscal 2022,the City changed the Municipal Golf Course Enterprise Fund to a governmental fund. -142- Table 2 (continued) 2017 2018 2019 2020 2021 2022 $ 9,185,736 $ 9,456,705 $ 9,890,386 $ 10,879,761 $ 11,129,516 $ 10,885,748 1,180,209 864,579 898,673 1,137,608 1,579,699 - 732,979 790,989 749,377 529,760 643,024 721,758 9,917,074 10,365,726 10,596,646 11,430,876 12,804,651 13,090,004 1,866,306 1,967,313 2,114,258 2,346,728 2,587,492 2,864,250 187,589 150,703 209,288 365,242 700,732 372,553 507,360 522,977 555,175 574,731 590,897 618,160 50 1,057,916 1,693,236 2,804,912 2,038,868 1,788,782 2,288,860 24,635,169 25,812,228 27,818,715 29,303,574 31,824,793 30,841,383 $ 36,700,316 $ 40,095,466 $ 43,769,693 $ 42,839,310 $ 45,960,152 $ 51,163,993 $ (24,237,910) $ (22,849,249) $ (21,709,923) $ (23,935,137) $ (23,020,875) $ (24,889,615) 1,216,196 3,613,801 4,564,727 4,490,134 6,564,620 5,413,168 $ (23,021,714) $ (19,235,448) $ (17,145,196) $ (19,445,003) $ (16,456,255) $ (19,476,447) $ 24,758,299 $ 25,784,612 $ 26,326,044 $ 27,447,076 $ 28,539,972 $ 29,846,259 346,675 761,862 862,195 1,054,985 1,102,461 1,106,803 1,28 8,426 1,306,360 1,291,703 1,312,562 1,282,491 1,277,756 92,958 99,960 96,018 53,190 80,874 101,839 37,902 - - - - - 56,751 124,430 140,114 4,238,261 109,083 255,541 8,440 10,786 7,083 825 213,783 49,836 551,119 886,459 2,113,838 2,397,744 (385,982) (2,877,931) 406,035 - 203,160 95,926 1,915,500 1,317,600 1,379,520 1,383,700 2,126,000 1,625,190 $ 29,056,070 $ 30,292,069 $ 32,622,550 $ 37,888,343 $ 33,271,842 $ 31,481,219 $ 151,206 $ 268,297 $ 560,574 $ 598,794 $ (124,086) $ (877,390) 121,000 121,000 121,000 121,000 121,000 121,000 115,788 198,528 - (1,915,500) (1,317,600) (1,379,520) (1,383,700) (2,126,000) (1,625,190) (1,643,294) (928,303) (697,946) (548,118) (1,930,558) (2,381,580) $ 27,412,776 $ 29,363,766 $ 31,924,604 $ 37,340,225 $ 31,341,284 $ 29,099,639 $ 4,818,160 $ 7,442,820 $ 10,912,627 $ 13,953,206 $ 10,250,967 $ 6,591,604 (427,098) 2,685,498 3,866,781 3,942,016 4,634,062 3,031,588 $ 4,391,062 $ 10,128,318 $ 14,779,408 $ 17,895,222 $ 14,885,029 $ 9,623,192 -143- CITY OF APPLE VALLEY Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Year 2013 2014 2015 2016 General Fund Nonspendable $ 90,745 $ 337,564 $ 345,004 $ 119,947 Committed 154,100 146,300 405,990 693,145 Assigned 151,502 54,416 20,000 56,000 Unassigned 13,830,037 14,617,170 15,321,110 15,740,362 Total General Fund $ 14,226,384 $ 15,155,450 $ 16,092,104 $ 16,609,454 All other governmental funds Nonspendable $ — $ — $ 1,750 $ 600 Restricted 20,966,147 21,772,784 27,424,225 27,079,147 Committed — — — 140,000 Assigned 26,215,087 27,614,620 27,008,733 28,454,255 Unassigned (9,561,124) (11,108,352) (9,539,062) (8,921,232) Total all other governmental funds $ 37,620,110 $ 38,279,052 $ 44,895,646 $ 46,752,770 Total all funds $ 51,846,494 $ 53,434,502 $ 60,987,750 $ 63,362,224 -144- Table 3 2017 2018 2019 2020 2021 2022 $ 325,282 $ 145,644 $ 77,640 $ 93,991 $ 267,439 $ 157,494 595,215 367,510 576,705 509,600 731,900 583,645 64,300 75,000 — — — 100,000 16,351,616 17,052,177 17,391,762 18,584,372 18,887,081 19,970,658 $ 17,336,413 $ 17,640,331 $ 18,046,107 $ 19,187,963 $ 19,886,420 $ 20,811,797 $ 1,730 $ — $ — $ — $ — $ 33,814 13,431,367 13,593,428 14,985,848 15,202,775 20,958,860 30,073,303 15,000 — — — — 180,355 28,779,829 29,390,606 29,212,412 33,110,641 34,161,614 26,032,259 (8,738,893) (6,108,464) (4,431,204) (3,623,032) (2,267,622) (2,914,456) $ 33,489,033 $ 36,875,570 $ 39,767,056 $ 44,690,384 $ 52,852,852 $ 53,405,275 $ 50,825,446 $ 54,515,901 $ 57,813,163 $ 63,878,347 $ 72,739,272 $ 74,217,072 -145- CITY OF APPLE VALLEY Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Year 2013 2014 2015 2016 Revenues General property taxes $ 22,252,162 $ 23,161,124 $ 22,969,161 $ 23,910,991 Tax increments 544,283 611,662 489,617 199,214 Other taxes 169,413 193,018 186,512 185,568 Special assessments 4,073,061 5,457,959 3,859,401 4,150,527 Licenses and permits 1,140,603 1,644,338 2,147,477 2,052,043 Intergovernmental 2,388,922 3,459,585 2,330,695 2,605,769 Charges for services 1,712,660 1,763,940 2,711,884 2,739,163 Franchise taxes 1,262,393 1,272,428 1,259,271 1,309,757 Fines and forfeits 257,345 236,943 225,804 273,372 Investment income(losses) (991,703) 1,461,765 817,230 756,341 Rentals 642,422 774,364 806,915 832,854 Contributions and donations 51,425 13,176 4,852 7,309 Administrative fees 785,927 770,000 809,000 2,054,475 Other 545,994 1,497,913 312,708 202,540 Refunds and reimbursements 99,024 202,518 90,148 236,416 34,933,931 42,520,733 39,020,675 41,516,339 Expenditures Current General government 4,518,602 5,655,482 5,014,867 6,264,368 Public safety 10,538,043 11,118,268 11,467,187 12,105,588 Public works 4,031,492 4,010,339 3,621,872 3,956,049 Parks and recreation 4,978,896 5,135,573 5,198,446 5,728,049 Capital outlay 8,716,540 13,453,625 6,462,646 8,425,307 Debt service Principal 3,625,000 3,415,000 3,575,000 2,650,000 Interest and fiscal charges 1,268,227 1,072,847 1,100,649 964,997 Total expenditures 37,676,800 43,861,134 36,440,667 40,094,358 Excess(deficiency)of revenues over expenditures (2,742,869) (1,340,401) 2,580,008 1,421,981 Other financing sources(uses) Transfers in 11,182,608 9,800,593 9,678,084 8,046,274 Transfers out (9,843,719) (7,745,923) (8,139,084) (7,226,274) Bonds issued 9,000,000 680,000 4,255,000 - Payment of refunded debt - - (1,030,000) - Premium on debt issued 81,545 25,505 113,988 - Sale of capital assets 199,710 168,234 95,252 132,493 Total other financing sources(uses) 10,620,144 2,928,409 4,973,240 952,493 Net change in fund balances $ 7,877,275 $ 1,588,008 $ 7,553,248 $ 2,374,474 Debt service as a percentage of noncapital expenditures 16.7% 13.1% 15.3% 11.4% -146- Table 4 2017 2018 2019 2020 2021 2022 $ 24,729,659 $ 25,728,652 $ 26,198,973 $ 27,327,036 $ 28,403,637 $ 29,765,752 346,675 761,862 862,195 1,054,985 1,102,461 1,106,803 182,377 150,340 196,347 142,737 138,386 206,597 1,559,609 1,823,441 1,259,795 3,610,828 3,624,650 1,119,475 3,244,654 2,254,309 1,590,903 1,090,784 2,626,496 2,966,177 2,002,385 2,735,824 8,113,023 8,999,699 2,111,981 6,461,984 2,962,769 3,086,720 2,852,593 2,125,215 2,940,609 4,776,068 1,288,426 1,306,360 1,291,703 1,312,562 1,282,491 1,277,756 315,087 302,494 311,235 169,426 193,785 187,077 523,891 823,798 1,962,973 2,243,089 (359,003) (2,691,504) 720,100 198,276 231,220 886,446 921,000 937,746 3,760 100 - 3,668 654 12,288 722,490 2,984,900 408,511 817,000 841,600 865,500 300,200 929,646 1,507,452 240,889 (321,388) 1,519,865 68,257 47,985 60,499 96,478 57,836 66,177 38,970,339 43,134,707 46,847,422 50,120,842 43,565,195 48,577,761 5,705,708 7,270,172 6,930,005 7,403,874 7,208,179 7,486,584 12,279,935 13,107,793 13,294,523 13,830,125 14,170,700 15,159,874 4,131,796 5,145,724 5,010,451 4,826,038 5,351,149 7,187,423 5,766,554 5,727,112 5,849,687 4,476,361 6,209,378 7,939,317 8,464,983 8,096,679 12,721,433 13,369,176 8,918,802 13,646,076 3,425,000 1,100,000 1,180,000 1,245,000 1,025,000 1,140,000 940,431 345,208 318,216 291,884 375,349 596,876 40,714,407 40,792,688 45,304,315 45,442,458 43,258,557 53,156,150 (1,744,068) 2,342,019 1,543,107 4,678,384 306,638 (4,578,389) 8,743,125 12,827,991 6,046,370 13,656,038 11,981,487 10,529,552 (7,653,625) (11,510,391) (4,698,250) (12,272,338) (9,855,487) (12,649,200) 5,985,000 7,995,000 (11,925,000) - - - - - 383,036 164,138 42,790 30,836 406,035 3,100 60,251 16,699 (10,792,710) 1,348,436 1,754,155 1,386,800 8,554,287 6,056,189 $(12,536,778) $ 3,690,455 $ 3,297,262 $ 6,065,184 $ 8,860,925 $ 1,477,800 13.2% 4.4% 4.5% 4.7% 4.1% 4.4% -147- 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 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 2022 53,360,270 9,508,544 2,525,060 10,457 7,950,785 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 -148- 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 $ 2,159 $ 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 3,172 615,360 73,973,648 38.182 6,627,143,834 1.12 -149- 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) 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 2022 38.176 0.006 38.182 21.630 19.971 3.729 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 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 2022 0.000159 0.000159 - 0.003134 0.003134 0.003293 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 -150- Table 6 Total Direct and Total Overlapping Overlapping Tax Rate 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 45.330 83.512 -151- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Table 7 Principal Property Taxpayers Current Fiscal Year and Nine Years Prior 2022 2013 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 $ 727,959 1 0.98 % $ % Continental 313 Fund LLC 671,250 2 0.91 Bigos-Gabella,LLC 587,361 3 0.79 Apple Valley Leased Housing Association 538,231 4 0.73 285,860 7 0.66 PHS Apple Valley Senior Housing,Inc. 499,427 5 0.68 USPP Fischer Market Place 490,116 6 0.66 Continental 432 Fund LLC 423,453 7 0.57 Uponor North America,Inc. 393,690 8 0.53 Car Apple Valley Square,LLC 385,712 9 0.52 372,974 4 0.86 Centro Bradley Southport Centre I-VI 363,812 10 0.49 333,376 6 0.76 Target Corporation 529,574 1 1.21 Principal Life Insurance Co. 521,802 2 1.20 Individual 412,147 3 0.94 Dakota Electric Association 341,814 5 0.78 Regent at Apple Valley,LLC 274,679 8 0.63 Walmart 264,752 9 0.61 Wings Financial Federal Credit Union 258,358 10 0.59 Total $5,081,011 6.87 % $3,595,336 8.24 % Source:Dakota County -152- 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 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 2022 29,825,000 (3,613,880) 26,211,120 26,055,497 99.41 -153- Table 8 Delinquencies Total Collections to Date Collected Percentage as of Most of Recent Report Amount Levy $ 223,900 $ 19,635,482 99.88 % 88,421 19,696,180 99.81 152,216 20,221,851 99.85 129,678 21,268,622 99.98 126,607 21,909,786 99.93 172,659 22,708,949 100.25 125,988 23,085,699 99.92 166,971 24,151,170 100.05 117,803 25,183,665 99.88 39,574 26,095,071 99.56 -154- 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 Financed Revenue Revenue Financed Lease Year Bonds Bonds Bonds Purchase Bonds Notes Purchase Liability 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 — 2022 23,367,393 — — 138,319 8,235,964 2,696,196 — 1,166,177 Note 1: In fiscal 2022,the City changed the Municipal Golf Course Enterprise Fund to a governmental fund. Note 2: 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 2022. -155- Table 9 Total Percentage Primary of Personal Per Government Income(1) Capita(1) $ 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 1.07 473 35,604,049 — (2) 640 -156- 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 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 2022 31,603,357 — — 412,778 31,190,579 N/A—Not Available 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 2022. (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. -157- Table 10 Percentage of Taxable Market Value of Percentage of Per Property Personal Income Capita(1) 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 0.92 406 0.47 N/A (2) 560 -158- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Table 11 Direct and Overlapping Governmental Activities Debt December 31,2022 City of Percentage Apple Valley's of Debt Share of Net Debt Applicable Overlapping Outstanding(1) to City Debt Overlapping Dakota County(2) $ — 11.09 % $ — School districts ISD No. 191,Burnsville-Eagan-Savage 113,850,000 0.57 648,945 ISD No. 196,Rosemount-Apple Valley-Eagan 98,170,000 30.03 29,480,451 Metropolitan Council(3) 6,120,000 1.29 78,948 Metro Transit(4) 187,200,000 1.46 2,733,120 Total overlapping 405,340,000 32,941,464 City of Apple Valley direct debt 23,367,393 100.00 23,367,393 Total direct and overlapping debt $ 428,707,393 $ 56,308,857 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 October 2,2022,unless noted otherwise. (2) Dakota County has bond indebtedness of$71,300,000 as of October 2, 2022, of which $71,300,000 has been excluded as it is payable from housing revenues. (3) Metropolitan Council has$6,120,000 of general obligation debt outstanding as of December 31,2021.This debt is payable from ad valorem taxes levied on all taxable property within the Metropolitan Taxing District. This amount excludes $1,210,259,968 of general obligation debt payable from wastewater and sewer revenues, and lease agreements. (4) Metro Transit has bond indebtedness of$187,200,000 as of December 31, 2021. 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. -159- CITY OF APPLE VALLEY Legal Debt Margin Information Last Ten Fiscal Years Fiscal Year 2013 2014 2015 2016 Debt limit $ 123,111,918 $ 116,911,737 $ 126,852,645 $ 133,946,802 Total net debt applicable to the limit 27,590,000 26,700,000 29,275,000 27,550,000 Legal debt margin $ 95,521,918 $ 90,211,737 $ 97,577,645 $ 106,396,802 Total net debt applicable to the limit as a percentage of the debt limit 22.41% 22.84% 23.08% 20.57% -160- Table 12 2017 2018 2019 2020 2021 2022 $ 140,076,146 $ 152,165,496 $ 167,990,423 $ 180,527,909 $ 189,665,546 $ 198,814,315 13,885,000 12,895,000 11,830,000 10,705,000 15,785,000 22,760,000 $ 126,191,146 $ 139,270,496 $ 156,160,423 $ 169,822,909 $ 173,880,546 $ 176,054,315 9.91% 8.47% 7.04% 5.93% 8.32% 11.45% Legal Debt Margin Calculation for Fiscal Year 2022 Market value $ 6,627,143,834 Debt limit(3%of assessed value) 198,814,315 Debt applicable to the limit 22,760,000 Legal debt margin $ 176,054,315 -161- 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 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 2022 3,252,041 2,320,251 931,790 — — — 2,863,316 2,342,911 520,405 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. -162- 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 $ 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 2.63 156,611 93,617 2.080 13,063,988 11,051,955 2,012,033 875,925 185,702 1.90 -163- 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) 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 56,318 2,498,773,342 44,369 12,093 2.00% 2022 55,673 N/A N/A 11,919 2.20% N/A—Not Available Sources: (1) U.S.Census Bureau,Population Division(2013 to 2022). (2) City of Apple Valley,American Community Survey,U.S.Census Bureau. (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). (4) Minnesota Department of Employment and Economic Development. -164- CITY OF APPLE VALLEY Table 15 Principal Employers Current Fiscal Year and Nine Years Prior 2022 2013 Percentage Percentage of Total of Total Taxpayer Employees Rank Employment Employees Rank Employment ISD No. 196,Rosemount-Apple Valley-Eagan 1,831 1 11.98 % 1,418 1 9.74 % Wings Financial Federal Credit Union 660 2 4.32 210 10 1.44 Uponor North America,Inc. 630 3 4.12 336 5 2.31 Target Corporation 436 4 2.85 690 2 4.74 Walmart 410 5 2.68 475 3 3.26 Dakota County 409 6 2.68 380 4 2.61 Cassia Health Care Center(formerly AV Health Care Center) 384 7 2.51 290 7 1.99 Questar Assessment 340 8 2.22 Cub Foods 320 9 2.09 Menards 289 10 1.89 Minnesota Zoological Gardens — — — 300 6 2.06 Apple Valley Redi-Mix 270 8 1.86 Apple Valley Ford — — — 216 9 1.48 Apple Valley Medical Clinic 210 10 1.44 Total 5,709 37.36 % 4,795 32.94 % Source:City of Apple Valley Community Development Department -165- CITY OF APPLE VALLEY Full-Time Equivalent(FTE)City Government Employees by Function Last Ten Fiscal Years Fiscal Year 2013 2014 2015 2016 General government Administration 3.00 3.00 3.00 3.00 Finance and data processing 4.00 4.00 4.00 4.00 Information and technology 3.24 3.53 3.64 3.78 Human resources 4.00 4.63 5.00 5.00 City clerk/elections 1.81 4.84 2.00 5.39 General government buildings 2.00 2.00 2.00 2.00 Community development 5.00 5.00 4.77 4.35 Code enforcement 2.00 2.00 2.44 2.40 Total general government 25.05 29.00 26.85 29.92 Public safety Police 61.16 60.22 62.27 62.58 Fire 18.63 16.21 15.46 15.54 Building inspections 5.22 5.75 6.93 6.76 Total public safety 85.01 82.18 84.66 84.88 Public works Public works administration 5.99 5.30 3.83 3.80 Central maintenance facility 5.34 5.44 5.51 5.29 Streets 16.66 16.66 16.92 16.95 Engineering 4.24 4.49 4.03 4.48 Total public works 32.23 31.89 30.29 30.52 Culture and recreation Park and recreation administration 7.87 7.82 7.83 7.45 Recreation programs 6.76 5.06 6.88 6.23 Park maintenance 23.09 23.24 22.97 24.18 Redwood Pool 2.47 2.55 2.35 2.63 Aquatic swim center 12.80 11.95 12.25 12.65 Community center 5.67 5.95 4.64 4.72 Apple Valley Senior Center 2.27 3.13 3.03 3.36 Cable TV 2.44 2.46 2.61 2.74 Total culture and recreation 63.37 62.16 62.56 63.96 Total general government 205.66 205.23 204.36 209.28 Enterprise funds Municipal liquor 18.86 18.51 17.51 17.47 Municipal golf 20.41 20.10 19.68 18.89 Sports arena 6.88 7.09 6.57 6.85 Stormwater drainage utility(1) - 0.28 1.96 2.00 Water and sewer 18.14 18.26 18.07 17.61 Total enterprise funds 64.29 64.24 63.79 62.82 Total 269.95 269.47 268.15 272.10 (1) 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. -166- Table 16 2017 2018 2019 2020 2021 2022 3.00 3.00 3.00 3.02 3.59 4.05 4.58 5.00 5.00 5.00 5.00 4.61 3.11 4.06 4.50 5.00 5.00 4.49 5.00 5.02 4.62 4.97 4.75 4.88 1.92 5.32 1.99 6.58 2.00 4.90 1.92 2.00 2.00 2.00 1.39 2.34 5.00 5.00 4.96 4.13 4.73 4.68 2.36 2.39 2.27 2.67 2.00 1.95 26.89 31.79 28.34 33.37 28.46 31.90 62.74 64.18 62.46 62.72 61.88 60.95 16.02 17.89 18.37 18.36 19.31 19.27 7.72 7.90 7.20 6.72 5.86 5.20 86.48 89.97 88.03 87.80 87.05 85.42 4.20 4.31 4.07 4.26 4.41 3.85 5.30 5.25 5.64 6.53 6.34 6.18 17.07 16.75 16.53 16.42 15.33 16.31 4.91 5.32 6.04 6.19 6.80 6.80 31.48 31.63 32.28 33.40 32.88 33.14 7.85 7.89 7.86 7.62 7.97 7.11 5.91 5.66 4.12 1.90 2.20 2.37 23.79 24.70 23.85 18.41 21.69 21.15 2.26 2.21 1.95 - 2.45 2.95 12.14 12.55 13.32 0.02 11.78 11.90 4.55 4.12 3.82 2.27 3.07 4.71 3.43 3.70 3.61 3.32 2.18 2.61 2.84 3.01 3.38 3.09 3.31 3.51 62.77 63.84 61.91 36.63 54.65 56.31 207.62 217.23 210.56 191.20 203.04 206.77 17.57 17.43 17.44 17.42 17.93 19.70 19.15 13.18 13.22 13.70 15.96 15.18 6.47 5.71 5.57 5.39 6.20 5.61 2.00 0.08 - - -17.35 18.86 20.29 19.00 19.23 19.92 62.54 55.26 56.52 55.51 59.32 60.41 270.16 272.49 267.08 246.71 262.36 267.18 -167- CITY OF APPLE VALLEY Operating Indicators by Function Last Ten Years Fiscal Year Function/Program 2013 2014 2015 2016 General government Elections N/A 2 N/A 2 Registered voters N/A 32,370 N/A 35,836 Number of voters casting votes N/A 19,351 N/A 29,853 Number of absentee ballots received N/A 2,100 N/A 8,692 Percentage of absentee ballots to total votes N/A 10.9% N/A 29.1% Voter participation(registered)(elections are held every other year) N/A 59.78% N/A 83.30% Public safety Police Crimes-Part I 1,124 1,098 1,207 1,232 Crimes-Part II 1,756 1,627 1,833 1,936 Total arrests 1,307 1,096 969 1,234 DWI arrests 160 152 120 87 Traffic citations issued 5,726 4,735 4,246 5,441 Total calls for service 35,215 34,497 35,510 39,548 Fire Calls for service 1,454 1,412 1,397 1,622 Medical 636 623 668 812 Fire 818 789 729 810 Fire call responses times under 5 minutes 44% 43% 43% 38% Fire call responses times 5-10 minutes 46% 46% 48% 51% Fire call responses times over 10 minutes 10% 11% 9% 11% Public works Building permits issued 1,005 1,893 1,785 1,883 Permits issued for new dwelling units 63 71 115 140 Commercial building permits issued 113 115 197 98 Plumbing permits issued 1,090 1,173 1,334 1,560 Heating permits issued 786 851 951 1,076 Building inspections 6,848 8,636 10,543 10,702 Streets maintained(lane miles) 410 416 416 418 Cul-de-sacs maintained 331 322 324 325 Snow/ice events 53 45 29 29 Signs replaced 411 657 451 354 Boulevard trees trimmed 1,990 1,175 1,250 939 Fleet division vehicle work orders 1,890 2,148 1,486 2,138 Diseased elm and oak trees mitigated 430 340 322 326 Lakes and ponds monitored with water quality samples 18 17 18 18 Sump catch basins cleaned 885 1,455 983 1,106 Sewage pumped(billion gallons) 1.3 1.1 1.2 1.1 Miles of sanitary sewer cleaned 77.0 79.0 54.0 62.0 Sanitary lift station inspections 1,716 1,716 1,716 1,716 Water produced(billion gallons) 2.4 2.1 2.0 2.0 Water samples taken 1,098 1,098 1,098 1,098 Fire hydrants maintained 2,444 2,454 2,466 2,484 Pressure stations inspected 13 13 13 13 Air relief manholes inspected 15 15 16 16 Hydrant flushing(minutes) 24,189 23,987 24,916 26,687 Water breaks repaired 16 11 16 8 Burial sites sold 59 57 69 75 Burials 45 34 50 46 N/A-Not Available Source: Various city departments -168- Table 17 2017 2018 2019 2020 2021 2022 N/A 2 N/A 3 N/A 2 N/A 35,544 N/A 38,989 N/A 36,811 N/A 27,170 N/A 33,904 N/A 25,209 N/A 7,759 N/A 22,381 N/A 7,476 N/A 28.6% N/A 66.0% N/A 29.7% N/A 76.44% N/A 86.96% N/A 68.50% 1,237 1,039 1,130 1,004 2,515 2,349 1,993 1,939 1,594 1,460 1,059 1,356 1,206 1,198 1,152 521 521 675 176 224 216 71 84 82 4,471 4,831 4,482 2,081 3,157 2,247 40,079 40,864 41,752 34,524 36,389 37,319 1,787 2,074 2,148 2,094 2,307 2,372 1,097 1,363 1,388 1,441 1,572 1,598 690 711 760 653 735 774 43% 44% 43% 42% 42% 40% 48% 49% 47% 51% 51% 53% 9% 7% 10% 7% 7% 7% 1,902 1,750 2,207 2,054 2,490 3,694 167 65 27 5 3 4 184 99 102 82 183 130 1,620 1,572 1,453 1,304 1,479 1,426 1,170 1,043 966 833 932 986 11,794 12,406 7,825 6,741 8,229 10,786 418 418 423 418 419 419 325 325 325 325 325 339 32 34 30 39 30 48 402 425 412 409 195 200 1,565 1,063 1,566 2,036 1,681 2,074 1,507 1,122 2,640 955 877 852 444 289 368 194 178 59 18 18 9 9 9 9 1,282 873 1,181 1,378 1,113 1,147 1.1 1.1 1.1 1.1 1.2 1.1 47.0 38.0 47.2 50.9 43.8 40.4 1,716 1,716 1,716 1,716 1,716 1,716 2.0 2.0 1.9 2.1 2.1 2.0 1,098 1,098 1,098 1,098 1,098 1,098 2,489 2,494 2,556 2,565 2,574 2,618 13 13 15 15 15 13 16 16 12 12 12 16 24,688 25,005 18,431 18,787 12,115 29,149 10 8 10 5 11 8 108 62 85 156 168 143 58 58 67 67 71 76 -169- CITY OF APPLE VALLEY Capital Assets Statistics by Function/Program Last Ten Years Fiscal Year Function/Program 2013 2014 2015 2016 Public safety Police Stations 1 1 1 1 Marked squad units 23 24 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 261 271 271 302 Dakota Electric Association-owned 2,718 2,942 3,167 3,303 Xcel owned lights 301 301 301 343 Streets(centerline miles) 175 177 177 179 Cul-de-sacs 329 329 324 325 Roundabouts 3 3 4 4 Trees(number of boulevard trees) 9,330 9,250 9,175 9,100 Parks Parks 50 50 50 50 Total park acreage 879 879 879 879 Trails—street side trails(miles) 65 65 65 75 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 15,674 15,752 15,874 16,024 Miles of water mains and laterals 245 247 248 250 Wells 19 19 19 20 Water valves 3,774 3,812 3,836 3,872 Fire hydrants 2,438 2,454 2,466 2,484 Water reservoirs 5 5 5 5 Reservoir capacity(millions of gallons) 12.5 13 13 13 Sanitary sewer Number of connections 15,229 15,307 15,422 15,563 Miles of sanitary sewer mains and laterals 200 204 204 204 Sanitary lift stations 9 9 9 9 Sanitary manholes 5,466 5,514 5,538 5,587 Storm sewer Lift stations 12 12 12 12 Mile of storm sewers 165 167 170 173 Source: Various city departments -170- Table 18 2017 2018 2019 2020 2021 2022 1 1 1 1 1 1 25 25 22 22 22 22 3 3 3 3 3 3 5 5 4 4 4 4 2 2 2 2 2 2 1 1 1 1 1 1 308 310 315 315 315 315 3,112 3,115 3,224 3,244 3,252 3,272 343 343 343 370 370 27 180 180 183 184 184 184 325 325 325 325 325 339 4 4 4 4 4 5 8,800 8,400 8,329 8,429 8,029 8,099 50 51 51 51 51 51 879 888 888 888 888 888 78 78 79 80 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 16,226 16,342 16,409 16,431 16,466 16,537 266 287 287 269 250 292 20 20 20 20 20 20 3,886 3,917 5,103 4,352 4,546 4,552 2,489 2,494 2,556 2,565 2,574 2,591 5 5 5 5 5 5 13 13 13 13 13 13 15,764 15,877 15,935 15,938 15,983 16,040 212 223 223 215 199 220 9 9 9 9 9 9 5,596 5,603 5,700 5,723 5,744 5,769 12 12 12 12 12 12 196 196 216 190 191 217 -171- THIS PAGE INTENTIONALLY LEFT BLANK Management Report for City of Apple Valley,Minnesota December 31,2022 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 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, 2022. We have organized this report into the following sections: • Audit Summary • Governmental Funds Overview • Enterprise Funds Overview • Government-Wide Financial Statements • 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. Wallel-p. IllerdArlz 4.14411,01.4.A&Ar /24-01-0-1-4AA;a-s. 4 C--0 - ICI' 4 - Minneapolis, Minnesota June 27,2023 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, 2022. 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. 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, 2022: • We have issued an unmodified opinion on the City's basic financial statements. Our report included a paragraph emphasizing the City's implementation of Governmental Accounting Standards Board (GASB) Statement No. 87, Leases, during the year. Our opinion was not modified with respect to this matter. • 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 no findings based on our testing of the City's compliance with Minnesota laws and regulations. ALTERNATIVE CSLFRF COMPLIANCE EXAMINATION ENGAGEMENT • We examined the City's compliance with the compliance requirements "activities allowed or unallowed" and "allowable cost/cost principles" (the specified requirements) as described in Part IV "Requirements for an Alternative Compliance Examination Engagement for Recipients That Would Otherwise be Required to Undergo a Single Audit or Program-Specific Audit as a Result of Receiving Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)." In our opinion, the City complied, in all material respects, with the specified requirements referenced above during the year ended December 31,2022. -1- FOLLOW-UP ON PRIOR YEAR FINDINGS AND RECOMMENDATIONS As a part of our audit of the City's financial statements for the year ended December 31, 2022, we performed procedures to follow-up on the findings and recommendations that resulted from our prior year audit. We reported the following finding that was corrected by the City in the current year: • For disbursements selected for testing,the City did not pay the obligation within the required time period as required by state statutes. OTHER OBSERVATIONS AND RECOMMENDATIONS Deposit Sweep Account Minnesota Statutes § 118A.03 requires banks holding local government entity deposits to protect the deposits from custodial credit risk (the risk of loss in the event of a bank failure) by providing adequate insurance, bond, or pledged collateral to cover amounts "on deposit at the close of the financial institution's banking day." Some banks utilize arrangements under which governmental entities' deposit balances in excess of Federal Deposit Insurance Corporation limits are swept out of their depository accounts daily into other investments or to depository accounts at other banks. An issue has arisen with some sweep account arrangements, caused by a lag between the timing of when the primary bank's records show the funds being swept out of its account and when the receiving bank's records acknowledge receipt of the funds. If the receiving bank's records do not show the transferred funds arriving the same business day as the primary bank shows them being swept out,the funds in transit would legally still be considered in the custody of the primary depository at the end of the banking day. This would potentially subject any excess deposits to custodial credit risk and not complying with statutory requirements. The Minnesota Office of the State Auditor(OSA)has added audit requirements to test such sweep arrangements in their Legal Compliance Audit Guide. In addition, recent bank failures have placed additional emphasis on the importance of protecting local government deposits from custodial credit risk. We recommend the City review the terms of any sweep arrangement it has in place or is considering and verify that the financial institutions on both sides of the sweep transaction are recognizing the transfer of funds the same banking day. Credit Card Transactions Minnesota cities have the authority to make purchases using credit cards issued on behalf of their city. Credit card purchases are becoming more commonplace, especially with the proliferation of e-commerce, and have consequently been garnering increased scrutiny from oversight agencies. The statutes authorizing credit card use by cities restrict their use to purchases made on behalf of a city, do not permit personal use of the credit card by the card user, and specify they should only be used by employees authorized to make purchases. Employees are personally liable for unauthorized credit card purchases. Purchases made with credit cards must comply with other applicable state laws, including the requirement that all claims presented for payment must be in writing and itemized. In its Statement of Position (SOP) on credit card use, the OSA has clarified that the statement from the credit card company lacks sufficient detail to comply with this requirement and, therefore, "public entities using credit cards must retain the invoices and receipts needed to support the items charged in the bill from the credit card company." The SOP also states that the individual vendors providing the goods or services should be listed on the claims list provided to a city council for review and approval,rather than the credit card company. While the authorized use of a credit card to make small purchases offers advantages, such as convenience and expedited purchasing, the ability of the credit card users to make a city liable for purchases that are improper or not in compliance with statutory requirements is an added risk related to such transactions. The OSA recommends that a robust credit card policy be established by public entities allowing credit card purchases,which clearly delineates the requirements for use, supporting documentation required, and the review and approval process for credit card purchases. The OSA also recommends that cities obtain signed written acknowledgement of the policy from all authorized card users. -2- 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, 2022. However, the City implemented the following governmental accounting standard during the fiscal year: • As described in Note 1 of the notes to basic financial statements, the City implemented GASB Statement No. 87, Leases, during fiscal year ended December 31, 2022. This standard changed the way lease transactions are reported by the City, but did not result in a restatement of net position in the current year. 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/Amortization —Management's estimates of depreciation/amortization 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 GASB 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. -3- 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 27,2023. 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. -4- 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 supplementary information, as described in the table of contents,which accompany the financial statements, but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. We were not engaged to report on the introductory section and 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. -5- THIS PAGE INTENTIONALLY LEFT BLANK 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 2021 fiscal year, local ad valorem property tax levies provided 44.0 percent of the total governmental fund revenues for cities over 2,500 in population, and 35.5 percent for cities under 2,500 in population. Total property taxes levied by all Minnesota cities for taxes payable in 2022 increased 5.9 percent compared to the prior year,and 4.2 percent for taxes payable in 2023. The total tax capacity value of property in Minnesota cities increased about 5.6 percent for the 2022 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 2022 were based on assessed market values as of January 1, 2021), 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 5.1 percent for taxes payable in 2021 and 4.8 percent for taxes payable in 2022. 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 ■ ■ I $5,000,000,000MEMEM ■ ■ ■ ■ I $ ,000,000,000 ■ ■ ■ ■ ■ ■ ■ I $3,00 000 U.' ■ ■ ■ ■ ■ ■ ■ ■ ■ I $2,000,000000,000 i • • • • • • • • • i $1,000,000,000 ' ■ ■ MINNIE ■ ' 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 -6- 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 5.3 percent and 4.5 percent for taxes payable in 2021 and 2022,respectively. The following graph shows the City's change in tax capacities over the past 10 years: Tax Capacity $75,000,000 $60,000,000 $45,000,000 • _ — $30,000,000 — $15,000,000 — 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 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 2020 2021 2022 Average tax rate City 38.8 38.2 38.2 County 24.1 22.7 21.6 School 19.9 20.1 20.0 Special taxing 4.0 3.8 3.7 Total 86.8 84.8 83.5 The total average tax rate decreased from the prior year, including decreases in the county average tax rate. -7- 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, 2022,presented both by fund balance classification and by fund: Governmental Funds Change in Fund Balance Fund Balance as of December 31, 2021 2022 Change Fund balances of governmental funds Total by classification Nonspendable $ 267,439 $ 191,308 $ (76,131) Restricted 20,958,860 30,073,303 9,114,443 Committed 731,900 764,000 32,100 Assigned 34,161,614 26,132,259 (8,029,355) Unassigned 16,619,459 17,056,202 436,743 Total governmental funds $ 72,739,272 $ 74,217,072 $ 1,477,800 Total by fund General $ 19,886,420 $ 20,811,797 $ 925,377 American Rescue Plan Act — (137,413) (137,413) Closed Bond Issues 10,811,270 7,921,272 (2,889,998) Road Improvements (1,510,390) (2,580,252) (1,069,862) Facilities C.I.P. 6,091,390 12,966,566 6,875,176 Construction Projects (521,639) 2,657,266 3,178,905 Future Capital Projects 17,395,786 13,123,535 (4,272,251) Nonmajor 20,586,435 19,454,301 (1,132,134) Total governmental funds $ 72,739,272 $ 74,217,072 $ 1,477,800 In total, the fund balances of the City's governmental funds increased by $1,477,800 during the year ended December 31, 2022. 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 C.I.P. Fund. The assigned fund balance declined, mainly the result of decreased fund balances in the Closed Bond Issues and Future Capital Projects Funds. A portion of this decline was the result of a transfer made in the current year to finance the change in fund structure of the Municipal Golf Course Enterprise Fund to a governmental fund at the beginning of fiscal 2022. The unassigned fund balance increase is mostly related to the increase in fund balance in the Construction Projects Capital Projects Fund. -8- 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 OSA 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 31,2020 December 31,2021 2020 2021 2022 Population 20,000-100,000 20,000-100,000 56,374 56,318 55,673 Property taxes $ 537 $ 557 $ 485 $ 502 $ 538 Tax increments 44 49 19 22 20 Franchise and other taxes 46 53 26 25 23 Special assessments 54 56 64 64 20 Licenses and permits 46 53 19 47 53 Intergovernmental revenues 273 202 160 38 116 Charges for services 91 110 38 52 86 Other 69 26 79 24 16 Total revenue $ 1,160 $ 1,106 $ 890 $ 774 $ 872 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 $48,577,761 of total revenue in its governmental funds in 2022, an increase of $5,012,566 (11.5 percent) from the prior year. The City's per capita governmental funds revenue for 2022 was $872, an increase of $98 from the prior year. The largest increase of $78 per capita, was in intergovernmental revenues, due to spending of federal stimulus-related funding received by the City in the prior year, as well Municipal State Aid(MSA) funds received during the current year. The decrease of $44 in special assessments is mostly related to the timing of prepaid assessments from year-to-year. -9- 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 31,2020 December 31,2021 2020 2021 2022 Population 20,000-100,000 20,000-100,000 56,374 56,318 55,673 Current General government $ 118 $ 116 $ 131 $ 128 $ 134 Public safety 320 327 245 252 272 Street maintenance 112 112 86 95 129 Parks and recreation 95 107 79 110 143 All other 104 77 Total current 749 739 541 585 678 Capital outlay and construction 331 317 237 158 245 Debt service Principal 91 110 22 18 20 Interest and fiscal 33 34 5 7 11 Total debt service 124 144 27 25 31 Total expenditures $ 1,204 $ 1,200 $ 805 $ 768 $ 954 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 2022 were $53,156,150, an increase of $9,897,593. The City's per capita governmental funds total expenditures increased $186. This increase was mainly in capital outlay and construction of $87, mainly due to expenditures in the Road Improvement Fund increasing by $5,359,225. The increase of$34 per capita in street maintenance was mainly expenditures in the Facilities C.I.P. Fund related to spending of bond proceeds in the current year. Parks and recreation increased $33 per capita related to the change in fund structure of the golf course activity as previously mentioned. -10- 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, $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 2018 2019 2020 2021 2022 Fund Balance $17,640,331 $18,046,107 $19,187,963 $19,886,420 $20,811,797 _ NM Cash Balance $16,206,366 $17,098,321 $18,017,356 _ $18,794,098 $19,563,512 Expenditures $28,699,846 $29,553,363 $28,959,733 $31,010,828 $33,289,024 The City's General Fund cash and investments balance at December 31, 2022 was $19,563,512, an increase of$769,414 from the prior year. Total fund balance at December 31, 2022 was $20,811,797, an increase of$925,377 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 79.2 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, 2022, the unassigned fund balance of the General Fund was 55.4 percent of the subsequent year's budgeted expenditures. -11- The following graph reflects the City's General Fund revenue sources for 2022 compared to budget: General Fund Revenue Budget to Actual Taxes Licenses and Permits I Intergovernmental n Charges for Services Other r o00 000 000 000 000 000 000 000 000 000 000 000 e e e en en en en n enn en - - si,' s10, sin,, s\tx, s\b, s\%, do stir„ )1,n en en sci,(3 1�,n en se�o ■ Budget 0 Actual Total General Fund revenues for 2022 were $30,543 under the final budget. Licenses and permits were over budget by $1,185,312, mainly from larger permits being issued caused by increased building activity. This was offset by investment earnings being under budget by $892,603, as a result of market conditions in the current year. 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 •2018 $24,956,157 $881,315 $6,792,768 ■2019 $25,422,357 $970,415 $6,209,559 02020 $26,551,478 $5,037,676 $4,806,847 •2021 $27,641,204 $1,006,547 $6,600,783 ■2022 $28,965,949 $1,134,754 $6,482,562 Total General Fund revenues for 2022 were $36,583,265, an increase of$1,334,731 from the previous year. Taxes increased $1,324,745, due to an overall increase in the general tax levy and an increase in franchise taxes in the current year. -12- The following graph reflects the City's General Fund expenditures compared to budget for 2022: General Fund Expenditures Budget to Actual General Government Public Safety Public Works Parks and Recreation I I -' °o° °o° oo° °o° °o° °o° °o° °o° °o° °o° °o° °o° e e °o° e o°°" o°' o°°' o°°' o ' o° ' o°°' o°°' o°°' cP°' cP°' o°°' cP°' cP°' o°°' • Budget 0 Actual Total General Fund expenditures for 2022 were $33,289,024, which was $1,546,239 less than budget. This variance was spread across all functions. General government,public safety,public works, and parks and recreation expenditures were under budget $476,347, $344,739, $497,500, and $227,653, 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 $4,000,000 1 "IL Jur $2,000,000 $— General Parks and Public Safety Public Works Government Recreation ■2018 $5,533,975 $13,145,792 $4,503,246 $5,516,833 •2019 $5,606,704 $13,249,989 $5,023,366 $5,673,304 02020 $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 ■2022 $6,716,079 $14,747,628 $5,700,490 $6,124,827 General Fund expenditures increased by $2,278,196 from the prior year. General government expenditures increased$771,071, mainly in information technology for current on-going costs and capital outlay. Public safety increased $605,333, mainly in personal services. Public works expenditures increased $560,142, mainly for streets, including increases in personal services and supplies. Parks and recreation expenditures increased$341,650 with increases spread across multiple areas. -13- 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, 2022,presented both by classification and by fund: Enterprise Funds Change in Financial Position Net Position as of December 31, 2021 2022 Change Net position of enterprise funds Total by classification Net investment in capital assets $ 110,408,545 $ 107,099,860 $ (3,308,685) Unrestricted 15,436,852 21,772,456 6,335,604 Total enterprise funds $ 125,845,397 $ 128,872,316 $ 3,026,919 Total by fund Municipal Liquor $ 6,885,408 $ 6,825,765 $ (59,643) Municipal Golf Course 5,190 — (5,190) Sports Arena 1,955,830 1,766,621 (189,209) Water and Sewer 78,563,866 80,800,815 2,236,949 Storm Drainage 35,125,395 35,962,359 836,964 Street Light Utility 420,448 481,772 61,324 Cemetery 2,889,260 3,034,984 145,724 Total enterprise funds $ 125,845,397 $ 128,872,316 $ 3,026,919 In total, the net position in the City's enterprise funds increased by $3,026,919 during the year ended December 31, 2022. At the beginning of the year, the City approved a change in fund structure that changed the reporting of the Municipal Golf Course Fund from an enterprise fund to a nonmajor governmental fund. The decline in the net investment in capital assets is mostly related to this change as these assets are now reported in governmental activities. The increase in unrestricted net position is from positive operating results in the current year. -14- 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 $ , 00, 0 $910,0000 ,0000 0$8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 — $- 2018 2019 2020 2021 2022 =Sales $9,445,281 $9,886,580 $10,878,589 $11,128,773 $10,882,866 Cost of Sales $6,568,030 $6,935,517 $7,726,224 $7,993,503 $7,630,825 0perating Expenses(Excluding $1,624,533 $1,550,651 $1,656,776 $1,736,162 $2,026,902 Depreciation/Amortization) —Operating Income(Excluding $1,252,718 $1,400,412 $1,495,589 $1,399,108 $1,225,139 Depreciation/Amortization) The Municipal Liquor Fund ended 2022 with a net position of$6,825,765, a decrease of$59,643 from the prior year. Of this net position, $3,129,333 represents the investment in liquor capital assets, and $3,696,432 is in unrestricted net position. Liquor sales for 2022 were $10,882,866,which was $245,907 (2.2 percent) lower than the prior year. The Municipal Liquor Fund generated operating income (excluding depreciation/amortization) of$1,225,139 in 2022, or 11.26 percent of gross sales, which is a decrease from the 12.57 percent reported in fiscal 2021. The Municipal Liquor Fund gross profit margin was 29.88 in fiscal 2022, slightly more than 28.17 in fiscal 2021. -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) 2018 2019 2020 2021 2022 O Sales and User Fees $789,516 $745,910 $529,325 $642,781 $720,909 Operating Expenses(Excluding $646,586 $604,611 $647,496 $644,194 $716,392 Depreciation/Amortization) Nonoperating Revenue(Expense) $123,698 $125,359 $100,738 $156,243 $121,849 _ —Operating Income(Loss)(Excluding $131,187 $141,299 $(118,171) $(1,413) $4,517 Depreciation/Amortization) The Sports Arena Fund ended 2022 with a net position of$1,766,621, a decrease of$189,209 from the prior year. Of the net position balance, $2,983,784 represents the investment in sports arena capital assets, leaving a deficit at($1,217,163)of unrestricted net position. Sports Arena Fund operating revenues for 2022 were $720,909, an increase of $78,128 (12.2 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/amortization, were $716,392, an increase of $72,198 from the prior year.Nonoperating revenue includes an annual property tax levy of$121,000. During 2022, this fund had to borrow from other funds to fund capital needs. This interfund borrowing totaled$1,314,362 at December 31, 2022. -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 $6,000,000 — $4,000,000 — $2,000,000 I 2018 2019 2020 2021 2022 =Operating Revenue $10,352,835 $10,577,669 $11,402,252 $12,795,642 $13,063,988 0perating Expenses(Excluding $6,682,832 $7,075,065 $7,137,600 $7,071,089 $8,147,310 Depreciation/Amortization) Depreciation/Amortization $2,357,710 $2,426,053 $2,647,713 $2,787,957 $2,904,645 —Operating Income(Excluding $3,670,003 $3,502,604 $4,264,652 $5,724,553 $4,916,678 Depreciation/Amortization) The Water and Sewer Fund ended 2022 with a net position of$80,800,815, an increase of$2,236,949 from the prior year. Of this net position, $65,212,891 represents the investment in water and sewer distribution system capital assets, leaving$15,587,924 of unrestricted net position. Water and Sewer Fund operating revenue was $13,063,988 for 2022, an increase of $268,346 (2.1 percent) from the prior year. Operating expenses(excluding depreciation/amortization) of$8,147,310 were $1,076,221 (15.2 percent)higher than last year,mostly in personal costs and sewer charges. -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, $3,000,000 $2,800,000 $2,600,000 — $2,400,000 $2,200,000 ri $2,000,000 $1,800,000 — $1,600,000 — $1,400,000 I— $1,200,000 — $1,000,000 — $800,000 — $600,000 — it$400,000 $200,000 2018 2019 2020 2021 2022 =Operating Revenue $1,901,319 $2,113,725 $2,346,263 $2,584,937 $2,863,316 Operating Expenses(Excluding $974,319 $1,114,326 $1,017,614 $982,447 $1,181,951 Depreciation/Amortization) _ Depreciation/Amortization $1,024,022 $1,066,399 $1,148,799 $1,156,846 $1,160,960 —Operating Income(Excluding $927,000 $999,399 $1,328,649 $1,602,490 $1,681,365 Depreciation/Amortization) The Storm Drainage Fund ended 2022 with a net position of$35,962,359, an increase of$836,964 from the prior year. Of this, $33,386,073 represents the investment in storm drainage capital assets and $2,576,286 of unrestricted net position. Storm Drainage Fund operating revenues for 2022 were $2,863,316, which was an increase of$278,379 (10.8 percent) from the prior year, due to increased rates. Operating expenses (excluding depreciation/amortization) for 2022 were $1,181,951, which was $199,504(20.3 percent)higher than the prior year,mainly for supplies and repairs. -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, $700,000 $600,000 $500,000 11 $400,000 $300,000 $200,000 $100,000 2018 2019 2020 2021 2022 =Operating Revenue $522,977 $555,175 $574,731 $590,897 $618,160 Operating Expenses $485,356 $543,694 $550,641 $522,752 $544,161 Operating Income(Loss) $37,621 $11,481 $24,090 $68,145 $73,999 The Street Light Utility Fund ended 2022 with a net position of$481,772, an increase of$61,324 from the prior year,which is entirely in unrestricted net position. Street Light Utility Fund operating revenues for 2022 were $618,160, an increase of$27,263 from the prior year. Operating expenses for 2022 were $544,161, an increase of$21,409 from the prior year. -19- CEMETERY FUND The following graph presents five years of operating results for the Cemetery Fund: Cemetery Fund Year Ended December 31, $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 fIELV 2018 2019 2020 2021 2022 =Operating Revenue $150,393 $209,228 $342,102 $382,162 $372,553 Operating Expenses(Excluding $68,302 $102,889 $104,411 $113,825 $114,800 Depreciation/Amortization) Operating Income(Excluding $82 091 $106,339 $237,691 $268,337 $257,753 Depreciation/Amortization) The Cemetery Fund ended 2022 with a net position of$3,034,984, an increase of$145,724 from the prior year. Of the net position balance, $2,387,779 represents investments in cemetery capital assets, leaving $647,205 of unrestricted net position. Cemetery Fund operating revenues for 2022 were $372,553, a decrease of$9,609 from the prior year. Operating expenses (excluding depreciation/amortization) for 2022 were $114,800, an increase of$975 from the prior year. -20- THIS PAGE INTENTIONALLY LEFT BLANK 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,restricted, and unrestricted. The following table presents the components of the City's net position as of December 31, 2022 and 2021, for governmental activities and business-type activities: As of December 31, 2021 2022 Change Net position Governmental activities Net investment in capital assets $ 103,338,673 $ 115,728,602 $ 12,389,929 Restricted 17,816,684 17,729,142 (87,542) Unrestricted 41,760,863 36,050,080 (5,710,783) Total governmental activities 162,916,220 169,507,824 6,591,604 Business-type activities Net investment in capital assets 110,408,545 107,099,860 (3,308,685) Unrestricted 15,124,841 21,465,114 6,340,273 Total business-type activities 125,533,386 128,564,974 3,031,588 Total net position $ 288,449,606 $ 298,072,798 $ 9,623,192 The City's total net position at December 31, 2022 was $9,623,192 greater than the previous year-end. Net position in the governmental activities increased$6,591,604. A portion of this increase is the result of positive operating results in the current year. A portion of this increase is also the result of the change in fund structure for golf activities previously mentioned, which included a contribution of golf-related capital assets totaling $3,611,782. Net investment in capital assets also increased from capital-related activity in the current year, which also negatively impacted the unrestricted balance. Business-type activities net position increased$3,031,588, 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, 2022 and 2021: Change in Net Position 2021 2022 Net(expense)revenue Governmental activities General government $ (5,237,111) $ (5,792,738) Public safety (10,677,146) (12,888,889) Public works (1,167,352) (114,943) Parks and recreation (5,610,000) (5,537,510) Interest and fiscal charges (329,266) (555,535) Business-type activities Municipal liquor 1,243,270 922,881 Municipal golf course 78,870 — Sports arena (315,171) (309,867) Water and sewer 4,255,314 3,589,852 Storm drainage 729,948 968,662 Cemetery 504,244 167,641 Street light utility 68,145 73,999 Total net(expense)revenue (16,456,255) (19,476,447) General revenues Property taxes 29,705,921 31,011,241 Other taxes 138,386 164,660 Franchise taxes 1,282,491 1,277,756 Grants and contributions not restricted to specific programs 109,083 255,541 Other general revenues 213,783 49,836 Investment earnings(net of market value adjustment) (510,068) (3,755,321) Gain on sale of assets 401,688 95,926 Total general revenues 31,341,284 29,099,639 Change in net position $ 14,885,029 $ 9,623,192 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- 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. 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 an SBITA; (2) establishes that an 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 an SBITA; and (4) requires note disclosures regarding an 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. GASB STATEMENT No.99,OMNIBUS 2022 The objectives of this statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing (1) practice issues that have been identified during implementation and application of certain GASB statements and (2) accounting and financial reporting for financial guarantees. The practice issues addressed by this statement are as follows: • Classification and reporting of derivative instruments within the scope of Statement No. 53, Accounting and Financial Reporting for Derivative Instruments,that do not meet the definition of either an investment derivative instrument or a hedging derivative instrument. • Clarification of provisions in Statement No. 87, Leases, as amended, related to the determination of the lease term, classification of a lease as a short-term lease,recognition and measurement of a lease liability and a lease asset, and identification of lease incentives. • Clarification of provisions in Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements,related to (a)the determination of the public-private and public-public partnership (PPP) term and (b) recognition and measurement of installment payments and the transfer of the underlying PPP asset. -23- • Clarification of provisions in Statement No. 96, Subscription-Based Information Technology Arrangements,related to the SBITA term, classification of an SBITA as a short-term SBITA, and recognition and measurement of a subscription liability. • Extension of the period during which the London Interbank Offered Rate (LIBOR) is considered an appropriate benchmark interest rate for the qualitative evaluation of the effectiveness of an interest rate swap that hedges the interest rate risk of taxable debt. • Accounting for the distribution of benefits as part of the Supplemental Nutrition Assistance Program(SNAP). • Disclosures related to nonmonetary transactions. • Pledges of future revenues when resources are not received by the pledging government. • Clarification of provisions in Statement No. 34,Basic Financial Statements—and Management's Discussion and Analysis for State and Local Governments, as amended, related to the focus of the government-wide financial statements. • Terminology updates related to certain provisions of Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position. • Terminology used in Statement No. 53, Accounting and Financial Reporting for Derivative Instruments,to refer to resource flows statements. The requirements of this statement that are effective are as follows: • The requirements related to extension of the use of LIBOR, accounting for SNAP distributions, disclosures of nonmonetary transactions, pledges of future revenues by pledging governments, clarification of certain provisions in Statement No. 34, as amended, and terminology updates related to Statement No. 53 and Statement No. 63 are effective upon issuance. • The requirements related to leases, PPPs, and SBITAs are effective for fiscal years beginning after June 15,2022,and all reporting periods thereafter. • The requirements related to financial guarantees and the classification and reporting of derivative instruments within the scope of Statement No. 53 are effective for fiscal years beginning after June 15,2023,and all reporting periods thereafter. GASB STATEMENT NO. 100,ACCOUNTING CHANGES AND ERROR CORRECTIONS—AN AMENDMENT OF GASB STATEMENT NO. 62 The primary objective of this statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability. The requirements of this statement will improve the clarity of the accounting and financial reporting requirements for accounting changes and error corrections, which will result in greater consistency in application in practice. In turn, more understandable, reliable, relevant, consistent, and comparable information will be provided to financial statement users for making decisions or assessing accountability. In addition, the display and note disclosure requirements will result in more consistent, decision useful, understandable, and comprehensive information for users about accounting changes and error corrections. The requirements of this statement are effective for accounting changes and error corrections made in fiscal years beginning after June 15, 2023, and all reporting periods thereafter. Earlier application is encouraged. -24- GASB STATEMENT NO. 101,COMPENSATED ABSENCES The objective of this statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures. This statement requires that liabilities for compensated absences be recognized for (1) leave that has not been used and (2) leave that has been used, but not yet paid in cash or settled through noncash means. A liability should be recognized for leave that has not been used if(a) the leave is attributable to services already rendered, (b) the leave accumulates, and (c) the leave is more likely than not to be used for time off or otherwise paid in cash or settled through noncash means. Leave is attributable to services already rendered when an employee has performed the services required to earn the leave. Leave that accumulates is carried forward from the reporting period in which it is earned to a future reporting period during which it may be used for time off or otherwise paid or settled. This statement requires that a liability for certain types of compensated absences—including parental leave, military leave, and jury duty leave—not be recognized until the leave commences. This statement also requires that a liability for specific types of compensated absences not be recognized until the leave is used. This statement also establishes guidance for measuring a liability for leave that has not been used, generally using an employee's pay rate as of the date of the financial statements. A liability for leave that has been used, but not yet paid or settled should be measured at the amount of the cash payment or noncash settlement to be made. Certain salary-related payments that are directly and incrementally associated with payments for leave also should be included in the measurement of the liabilities. With respect to financial statements prepared using the current financial resources measurement focus, this statement requires that expenditures be recognized for the amount that normally would be liquidated with expendable available financial resources. The requirements of this statement are effective for fiscal years beginning after December 15, 2023, and all reporting periods thereafter. Earlier application is encouraged. -25- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Special Purpose Audit Reports Year Ended December 31,2022 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Special Purpose Audit Reports Year Ended December 31,2022 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 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, 2022, 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 27,2023. 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. Minneapolis,Minnesota June 27,2023 -2- 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 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, 2022, 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 27,2023. MINNESOTA LEGAL COMPLIANCE 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, claims and disbursements, miscellaneous provisions, and tax increment financing sections 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. 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. 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. Minneapolis, Minnesota June 27,2023 -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 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 REPORT ON COMPLIANCE FOR THE U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (CSLFRF)PROGRAM REQUIREMENTS FOR AN ALTERNATIVE CSLFRF COMPLIANCE EXAMINATION ENGAGEMENT INDEPENDENT ACCOUNTANT'S REPORT To the City Council and Management City of Apple Valley,Minnesota We have examined the City of Apple Valley, Minnesota's (the City) compliance with the compliance requirements "activities allowed or unallowed" and "allowable cost/cost principles" (the specified requirements) as described in Part IV "Requirements for an Alternative Compliance Examination Engagement for Recipients That Would Otherwise be Required to Undergo a Single Audit or Program-Specific Audit as a Result of Receiving Coronavirus State and Local Fiscal Recovery Funds" of the CSLFRF Section of the 2022 Office of Management and Budget Compliance Supplement(referred to herein as "Requirements for an Alternative CSLFRF Compliance Examination Engagement") during the year ended December 31,2022. Management of the City is responsible for the City's compliance with the specified requirements. Our responsibility is to express an opinion on the City's compliance with the specified requirements based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants; the standards applicable to attestation engagements contained in Government Auditing Standards, issued by the Comptroller General of the United States; and in the "Requirements for an Alternative CSLFRF Compliance Examination Engagement." Those standards and requirements require that we plan and perform the examination to obtain reasonable assurance about whether the City complied, in all material respects, with the specified requirements referenced above. An examination involves performing procedures to obtain evidence about whether the City complied with the specified requirements. The nature,timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance,whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. We are required to be independent and meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the engagement. Our examination does not provide a legal determination on the City's compliance with the specified requirements. In our opinion,the City complied,in all material respects,with the specified requirements referenced above during the year ended December 31,2022. (continued) 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 OTHER REPORTING REQUIRED BY GOVERNMENT AUDITING STANDARDS In accordance with Government Auditing Standards, we are required to report all deficiencies that are considered to be significant deficiencies or material weaknesses in internal control; fraud, and noncompliance with provisions of laws, regulations, contracts, or grant agreements that have a material effect on the City's compliance with the specified requirements; and any other instances that warrant the attention of those charged with governance. We are also required to obtain and report the views of responsible officials concerning the findings, conclusions, and recommendations, as well as any planned corrective actions.We performed our examination to express an opinion on the City's compliance with the specified requirements and not for the purpose of expressing an opinion on the internal control over the specified requirements or on compliance and other matters; accordingly,we express no such opinions. The results of our tests disclosed no matters that are required to be reported under Government Auditing Standards. PURPOSE OF THIS REPORT The purpose of this examination report is solely to express an opinion on whether the City complied, in all material respects, with the specified requirements referenced above and on the previous page during the year ended December 31,2022.Accordingly,this report is not suitable for any other purpose. Minneapolis,Minnesota June 27,2023 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 7/13/2023 M KR MONTAGUE KAENOWSIO CERTIFIED PUBLIC RADOSEVICH ACCOUNTANTS &Co.,PA 111.11. CITY OF APPLE VALLEY, INNESOTA Audit Report for Year Ended December 31, 2022 James H. Eichten,CPA AUDITOR'S ROLE MMKR OPINION ON •Financial statements are fairly FINANCIAL presented in accordance with STATEMENTS accounting principles generally accepted in the United States of America INTERNAL • Financial Statement Audit CONTROLS AND • MN Legal Compliance Audit COMPLIANCE • Alternative Compliance Examination 2 1 7/13/2023 AUDIT RESULTS M KR • Unmodified Opinion on Basic Financial Statements FINANCIAL AUDIT • Implemented GASB Statement No. 87 on Leases • Changes for Reporting Golf Course Fund as Governmental Fund INTERNAL CONTROL AND • No deficiencies in the City's internal COMPLIANCE - control over financial reporting. FINANCIAL AUDIT • No instances of noncompliance 3 AUDIT RESULTS (CONTINUED) M KR • No instances of noncompliance MN LEGAL with Minnesota laws and COMPLIANCE regulations reported in the current year. 4 2 7/13/2023 AUDIT RESULTS (CONTINUED) MMKR Alternative ' No instances of noncompliance Compliance with Coronavirus State and Local Examination Fiscal Recovery Funds (CSLFRF) Program Requirements REVENUE PER CAPITA MMKR Governmental Funds Revenue per Capita With State-Wide Averages by Population Class State-Wide City of Apple Valley Year December 31,2020 December 31,2021 2020 2021 2022 Population 20,000-100,000 20,000-100,000 56,374 56,318 55,673 Property taxes S 537 S 557 $ 485 S 502 S 538 Tax increments 44 49 19 22 20 Franchise and other taxes 46 53 26 25 23 Special assessments 54 56 64 64 20 Licenses and permits 46 53 19 47 53 Intergovernmental revenues 273 202 160 38 116 Charges for services 91 110 38 52 86 Other 69 26 79 24 16 Total revenue $ 1,160 $ 1,106 $ 890 $ 774 $ 872 3 7/13/2023 PENDITURES PER CAPITA M1,AKR U Governmental Funds Expenditures per Capita With State-Wide Averages by Population Class State-Wide City of Apple Valley Year December 31,2020 December 31,2021 2020 2021 2022 Population 20,000-100,000 20,000-100,000 56 374 56,318 55,673 Current General government $ 118 $ 116 $ 131 $ 128 $ 134 Public safety 320 327 245 252 272 Street maintenance 112 112 86 95 129 Parks and recreation 95 107 79 110 143 AIL other 104 77 Total current 749 739 541 585 678 Capital outlay and construction 331 317 237 158 245 Debt service Principal 91 110 22 18 20 Interest and fiscal 33 34 5 7 11 Total debt service 124 144 27 25 31 Total expenditures $ 1,204 $ 1,200 $ 805 $ 768 $ 954 GOVERNMENTAL FUNDS Mtv\KR Governmental.Funds Change in Fund Balance Fund Balance as of December 31, 202] 2022 Change Fund balances of governmental funds Total by classification Nonspendable $ 267,439 $ 193,308 $ (76,131) Restricted 20,958,860 30,073,303 9,114,443 Committed 731,900 764,000 32,100 Assigned 34,161,614 26,132,259 (8,029,355) Unassigned 16,619,459 17,056,202 436.743 Total governmental funds $ 72,739,272 5 74,217,072 5 1,477,800 Total by fund General $ 19,886,420 $ 20,811,797 $ 925,377 American Rescue Plan Act - (137,413) (137,413) Closed Bond lasses 10,811,270 7,921,272 (2,889,998) Road Improvements (1,510,390) (2,580,252) (1,069,862) Facilities C.LP. 6,091,390 12,966,566 6,875,176 Construction Projects (521,639) 2,657,266 3,178,905 Future Capital Projects 17,395,786 13,123,535 (4,272,251) Nonmajor 20,586,435 19,454,301 (1,132,134) Total governmental funds $ 72739272 5 74 17072 $ 1477,800 4 7/13/2023 ENERAL FUND FINANCIAL POSITION / M MMKR General Fund Financial Position Year Ended December 31, $35,000,000 $30,000,000 r $25,000,000 $20,000,000 $15,000,000 — $10,000,000 — $5,000,000 — 2018 2019 2020 2021 2022 1=1 Fund Balance $17,640,331 $18,046,107 $19,187,963 $19,886,420 $20,811,797 Cash Balance $16,206,366 $17,098,321 $18,017,356 $18,794,098 $19,563,512 —Expenditures $28,699,846 $29,553,363 $28,959,733 $31,010,828 $33,289,024 L 9 NTERPRISE FUNDS Enlerprise Funds Change in Financial Position Net Position as of December 31, 2021 2022 Change Net position of enterprise funds Total by classification Net investment in capital assets $ 110,408,545 $ 107,099,860 $ (3,308,685) Unrestricted 15,436,852 21,772,456 6,335,604 Total enterprise funds $ 125,845,397 $ 128,872,316 $ 3,026,919 Total by fund Municipal Liquor $ 6,885,408 $ 6,825,765 $ (59,643) Municipal Golf Course 5,190 — (5,190) Sports Arena 1,955,830 1,766,621 (189,209) Water and Sewer 78,563,866 80,800,815 2,236,949 Storm Drainage 35,125,395 35,962,359 836,964 Street Light Utility 420,448 481,772 61,324 Cemetery 2,889,260 3,034,984 145,724 Total enterprise funds $ 125,845,397 $ 128,872,316 $ 3,026,919 MMKR 5 7/13/2023 MUNICIPAL LIQUOR FUND KR \Lnlcipal Liquor Fund 1 eer Ended December 31. $12.000,000 $11,000,000 $10,000,000 $9,900,000 — $8,000,000 — $7,000,000 — $6,000,000 — $5,000,000 — $4,000,000 — $3,000,000 — $2,000,000 — $1,900,000 — 9 2018 2019 2020 2021 2022 0 sales $9,445,281 $9,886,580 S10,878,589 $11,128,773 $10,882,866 Cost of Sales $6,568,030 $6,935,517 $7,726,224 $7,993,503 $7,630,825 �Opeeatmg Ecpenses(Exxcluding $1,624,533 $1,550,651 $1,656,776 $1,736,162 $2,026,902 Deprecietim/Amortization) —Operatipg income(Excluding $1,252,718 $1,400,412 $1,495,589 $1,399.108 $1,225,139 Depreciation/Amortization) 11 SPORTS ARENA FUND M KR Sports Arena Fund Year Ended December 31, $800.000 $700.000 Wil $600,000 8500,000$400,000$300,000$200,000$100,000 $(100,000) 3(20'0" 201S 2019 2020 2021 2022 =Sales and User Fees S789,516 $745,910 $529,325 $642,781 $720,909 Operating Expenses(Excluding $646,586 $604,611 $647,496 $944,194 $716.392 Depreciation/Amortization) Nanopemting Revenue(Expense) $123,698 $125,359 $100,738 $156,243 $121,849 -Opemtmg lncame(Loss)(Exclud'm$ $131,187 $141,299 $(118,171) $(1,413) $4,517 Depreciation/Amortization) 12 6 7/13/2023 WATER AND SEWER FUND NI KR Water and Sewer Fund Year Ended December 31, $14,000,000 $12,000,000 $10,000,000 — 88,000,000 — $6,000,000 — $4,000,000 — $2,000,000 2018 2019 2020 2021 2022 =Operating Revenue S10,352,835 $10,577,669 $11,402,252 S12,795,642 S13,063,988 Operating Expenses(Excluding $6 682,832 $7,075,065 $7,137,600 $7,071,089 $8,147,310 Depreciation/Amortization) _ DepreciatiodAmortization $2,357,710 $2,426,053 $2,647,713 $2,787,957 $2,904,645 Operating Income(Excluding S3,670,003 S3,502,604 S4,264,652 S5,724,553 S4,916,678 Depreciation/Amortization) 13 STORM DRAINAGE FUND KR Storm Drainage Fund Year Ended December 31, S3,000,000 S2.800,000 $2,600,000 — 02,400,000 S2.200,000 S2,000000 S1,800,000 — 81,600,000 — $1,400,000 — 81.200,000 — 81.000.000 — 0800.000 — S600A00 — S400A00 — $200,000 — 2018 2019 2020 2021 2022 =Operating Revenue 81,901,319 $2,113,725 82,346,263 $2,584,937 82,863,316 �Oprrating Expeusm(-Excladiag 8974,319 $1,114,326 $1,017,614 $982,447 $1,181,951 Depraiadm/Amatvwtion) -Depreciation/Amortization $1,024,022 $1,066,399 $1,148,759 $1,156,846 $1,160,960 —operating Income(Excluding $927,000 $99,399 81,328_649 $1,602,490 $1,681,365 Depreciation/Amortization) 14 7 7/13/2023 . TREET LIGHT UTILITY FUND KR Street Light Utility Fund Year Ended December 31. $700,000 $600,000 $500,000 — $400,000 — $300,000 — $200,000 — $100,000 — 2018 2019 2020 2021 2022 =Operating Revenue $522,977 $555,175 $574,731 $590,897 $618,160_ ttttttt�Operating Expenses $485,356 $543,694 $550,641 $522,752 $544,161 —Operating Income(Loss) $37,621 $11,481 $24,090 $68,145 $73,999 SUMMARY OF NET POSITION As of December 31, 2021 2022 Change Net position Governmental activities Net investment in capital assets $ 103,338,673 $ 115,728,602 $ 12,389,929 Restricted 17,816,684 17,729,142 (87,542) Unrestricted 41,760,863 36,050,080 (5,710,783) Total governmental activities 162,916,220 169,507,824 6,591,604 Business-type activities Net investment in capital assets 110,408,545 107,099,860 (3,308,685) Unrestricted 15,124,841 21,465,114 6,340,273 Total business-type activities 125,533,386 128,564,974 3,4)31,588 Total net position $ 288,449,606 $ 298,072,798 $ 9,623,192 MMKR 8 7/13/2023 SUMMARY OF AUDIT RESULTS MMKR • Unmodified Opinion on Annual Comprehensive Financial Report • Certificate of Achievement for Excellence in Financial Reporting • Implementation of GASB Summary Statement#87 on Leases • Changes for Reporting Golf Course Fund as Governmental Fund • Positive Trends in Financial Results 9 • ITEM: 4.A. ..... :�. Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Approve Minutes of June 8, 2023, Regular Meeting Staff Contact: Department/ Division: Pamela J. Gackstetter, City Clerk City Clerk's Office ACTION REQUESTED: Approve the minutes of the regular meeting of June 8, 2023 SUMMARY: The minutes from the last regular 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 8, 2023 Minutes of the special meeting of the City Council of Apple Valley, Dakota County, Minnesota, held June 8, 2023, 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, Community Development Director Benetti, City Planner Bodmer, Parks and Recreation Director Carlson, Deputy Police Chief Dahlstrom, Police Chief Francis, Assistant City Administrator Grawe, Human Resources Manager Haas, Finance Director Hedberg, Fire Chief Nelson, Public Works Director Saam, and Planner/Econ. Dev. Specialist Sharpe. 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, removing item 4.G from the consent agenda and approving the agenda for tonight's meeting, as amended. 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 Melander, seconded by Grendahl, approving all items on the consent agenda with no exceptions. Ayes - 5 -Nays - 0. CONSENT AGENDA ITEMS MOTION: of Melander, seconded by Grendahl, approving the minutes of the regular meeting of May 25, 2022, as written. Ayes - 5 -Nays - 0. MOTION: of Melander, seconded by Grendahl, approving issuance of a lawful gambling exempt permit, by the State Gambling Control Board, to Apple Valley American Legion Auxiliary, Unit 1776, for use on September 9, 2023, October 14, 2023, February 10, 2024, March 23, 2024, and May 4, 2024, at the Apple Valley CITY OF APPLE VALLEY Dakota County, Minnesota June 8, 2023 Page 2 American Legion, 14521 Granada Drive, and waiving any waiting period for State approval. Ayes - 5 -Nays - 0. MOTION: of Melander, seconded by Grendahl, authorizing issuance of a 1 to 4 Day Temporary On-Sale Liquor License to Apple Valley American Legion, Post 1776, by Minnesota Alcohol and Gambling Enforcement Division, for use on July 4, 2023, outdoors at the American Legion, 14521 Granada Drive, as described in the City Clerk's memo. Ayes - 5 -Nays - 0. MOTION: of Melander, seconded by Grendahl, approving issuance of a Temporary Event License in connection with a community festival to AV Hospitality SBC for use on June 30, 2023, outdoors at 14521 Granada Avenue. Ayes - 5 -Nays - 0. MOTION: of Melander, seconded by Grendahl, authorizing a Helicopter to land at and take off from Johnny Cake Ridge Park on, July 3, 2023, as described in the Parks and Recreation Director's memo. Ayes - 5 -Nays - 0. MOTION: of Melander, seconded by Grendahl, adopting Resolution No. 2023-81 establishing parking restrictions and road closures for Freedom Days celebration events. Ayes - 5 -Nays - 0. MOTION: of Melander, seconded by Grendahl, adopting Resolution No. 2023-82 adopting 2023 performance measures and approving participation in the Performance Measurement Program. Ayes - 5 -Nays - 0. MOTION: of Melander, seconded by Grendahl, approving the ALF Ambulance 2024 Budget, as attached to the City Administrator's memo, as recommended by the ALF Ambulance Board. Ayes - 5 -Nays - 0. MOTION: of Melander, seconded by Grendahl, receiving the Firefighters Relief Association Certification of 2024 Financial Requirements, as attached to the Fire Chief's memo. Ayes - 5 -Nays - 0. MOTION: of Melander, seconded by Grendahl, approving the reduction of financial guarantees for Orchard Place 2nd Addition from $96,263.00 to $39,622.00, as listed in the Department Assistant's memo. Ayes - 5 -Nays - 0. MOTION: of Melander, seconded by Grendahl, adopting Resolution No. 2023-83 approving an application to the State of Minnesota Capital Budget for the Apple Valley Sports Arena. Ayes - 5 -Nays - 0. MOTION: of Melander, seconded by Grendahl, adopting Resolution No. 2023-84 authorizing issuance of a model home building permit for Lots 45-48, Block 1, Eagle Pointe Apple Valley. Ayes - 5 -Nays - 0. CITY OF APPLE VALLEY Dakota County, Minnesota June 8, 2023 Page 3 MOTION: of Melander, seconded by Grendahl, adopting Resolution No. 2023-85 approving the final plat, Development Agreement, and Stormwater Agreement, for Dicks Valley Service, and authorizing the Mayor and City Clerk to sign the same. Ayes - 5 -Nays - 0. MOTION: of Melander, seconded by Grendahl, approving the Sale and Purchase Agreement for Project 2021-172, Police Garage, with McNamara Contracting Properties, LLC, and authorizing the Mayor and City Clerk to sign the same. Ayes - 5 -Nays - 0. MOTION: of Melander, seconded by Grendahl, approving the Lease Agreement with Scott- Carver-Dakota CAP Agency, Inc., for use of Redwood Community Center meeting room space from July 1, 2023, through June 30, 2024, 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 Melander, seconded by Grendahl, approving the Agreement for Project 2023- 102, 2023 Utility Improvements, with BKJ Land Co. II, Inc., in the amount of $43,110.00, and authorizing the Mayor and City Clerk to sign the same. Ayes - 5 -Nays - O. MOTION: of Melander, seconded by Grendahl, approving the Agreement for towing and other vehicle related services with Dick's Valley Service, Inc., and authorizing the Mayor and City Clerk to sign the same. Ayes - 5 -Nays - 0. MOTION: of Melander, seconded by Grendahl, approving Change Order No. 5 for Apple Valley Station#2 and Improvements to#1 &#3, with various contractors for a total amount of$32,547.89. Ayes - 5 -Nays - 0. MOTION: of Melander, seconded by Grendahl, accepting Project 2023-112, 2023 Parks Ash Removal for State EAB Grant, as complete and authorizing final payment on the agreement with Carr's Tree Service, in the amount of$14,112.88. Ayes - 5 - Nays - O. MOTION: of Melander, seconded by Grendahl, accepting Project 2021-171, Work on Johnny Cake Ridge Park East Maintenance Building - Electrical, as complete and authorizing final payment on the agreement with Neo Electrical Solutions, LLC, in the amount of$10,275.00. Ayes - 5 -Nays - O. MOTION: of Melander, seconded by Grendahl, adopting Resolution No. 2023-86 amending the 2023 Pay and Benefit Plan. Ayes - 5 -Nays - 0. MOTION: of Melander, seconded by Grendahl, approving the personnel actions as listed in the Personnel Report dated June 8, 2023. Ayes - 5 -Nays - 0. CITY OF APPLE VALLEY Dakota County, Minnesota June 8, 2023 Page 4 MOTION: of Melander, seconded by Grendahl, to pay the claims and bills, check registers dated May 17, 2023, in the amount of$1,513,841.88; and May 24, 2023, in the amount of$1,137,605.75. Ayes - 5 -Nays - O. END OF CONSENT AGENDA GRANT FROM GREAT RIVER ENERGY Mr. Saam said the City is receiving a$10,000 grant from Great River Energy in partnership with Dakota Electric Association for financial assistance towards the purchase of an electric City vehicle. Mr. Kyle Chester, from Dakota Electric Association, and Mr. Jamie Stallman, from Great River Energy, then presented the Council with a check for$10,000. MOTION: of Goodwin, seconded by Bergman, adopting Resolution No 2023-87, approving accepting a grant in the amount of$10,000 from Great River Energy toward the purchase of an electric vehicle. Ayes - 5 -Nays - 0. 2023 APPLE VALLEY FREEDOM DAYS Mr. Pat Gansmoe, from the Freedom Days Committee, reviewed the various activities planned for the 57th Annual Apple Valley 4th of July Freedom Days Celebration, which begins on June 28 and concludes on July 5. 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. Discussion followed. MOTION: of Goodwin, seconded by Grendahl, adopting Resolution No 2023-88, proclaiming June 28 - July 5, 2023, the "57th Annual Apple Valley Freedom Days Celebration" and community festival and authorizing temporary placement of signage on public property. Ayes - 5 -Nays - 0. MUSIC IN KELLY PARK Ms. Mary Hamann-Roland, from the Apple Valley Arts Foundation, invited the public to the 25th annual "Music in Kelley Park" concert series from 6:30 p.m. to 8:30 p.m. on Fridays in June, July, and August. These free events are sponsored by the Apple Valley Arts Foundation, the City of Apple Valley, and several local businesses. There will also be food and beverages available for sale. In addition, several prizes will be given away throughout the series. She thanked the many sponsors who make the event possible. MOTION: of Grendahl, seconded by Bergman, proclaiming June 16, 23, and 30; July 7, 14, 21, and 28; and August 4, 11, and 18, 2023, from 6:30 p.m. to 8:30 p.m. as "Music in Kelley Park" and declaring it a community festival and encouraging citizens to support and attend these community events. Ayes - 5 -Nays - 0. CITY OF APPLE VALLEY Dakota County, Minnesota June 8, 2023 Page 5 2023 APPLE VALLEY FREEDOM DAYS - Continued Ms. Pat Schesso, from the Freedom Days Committee, distributed invitations to the City Council for the parade in connection with the 57th Annual Apple Valley Freedom Days Celebration. She also highlighted changes and special events and thanked the City Council and City staff for their support of this event. HIGH SCHOOL TURF FIELD ACCESSORY STORAGE BUILDINGS Ms. Bodmer reviewed the request by Independent School District 196 for a Conditional Use Permit and two variances at Apple Valley High School, located at 14450 Hayes Road, and for a Conditional Use Permit and variance at Eastview High School, located at 6200 140th Street W. The Planning Commission reviewed both items on June 7, 2023, and voted unanimously to recommend approval. MOTION: of Goodwin, seconded by Melander, adopting Resolution No. 2023-89 approving a Conditional Use Permit to allow a 1,500 sq. ft accessory storage building in a "P" (Institutional zoning district,with conditions as recommended by the Planning Commission. Ayes - 5 -Nays - 0. MOTION: of Bergman, seconded by Goodwin, adopting Resolution No. 2023-90 approving a 100 sq. ft. variance to the maximum size of an accessory storage building on Lot 1, Block 1, Apple Valley High School, increasing it from 1,400 sq. ft. to 1,500 sq. ft., with conditions as recommended by the Planning Commission. Ayes - 5 - Nays - O. MOTION: of Bergman, seconded by Melander, adopting Resolution No. 2023-91 approving a four-building variance to the maximum number of accessory storage buildings on Lot 1, Block 1, Apple Valley High School, increasing it from two to six, with conditions as recommended by the Planning Commission. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Bergman, adopting Resolution No. 2023-92 approving a Conditional Use Permit to allow a 1,500 sq. ft accessory storage building in a "P" (Institutional zoning district,with conditions as recommended by the Planning Commission. Ayes - 5 -Nays - 0. MOTION: of Melander, seconded by Goodwin, adopting Resolution No. 2023-93 approving a 100 sq. ft. variance to the maximum size of an accessory storage building on Lot 1, Block 1, High School Four Second Addition, increasing it from 1,400 sq. ft. to 1,500 sq. ft., with conditions as recommended by the Planning Commission. Ayes - 5 -Nays - O. CITY OF APPLE VALLEY Dakota County, Minnesota June 8, 2023 Page 6 CHASE BANK Mr. Sharpe reviewed the request by J P Morgan Chase Bank,N.A., for a site plan building permit authorization for a 3,319 sq. ft. bank building at 15580 English Avenue. The Planning Commission reviewed the project on May 17, 2023, and voted unanimously to recommend approval. Discussion followed. MOTION: of Goodwin, seconded by Grendahl, adopting Resolution No. 2023-94 approving the site plan and authorizing issuance of a building permit to allow construction of a 3,319 sq. ft. retail building for Chase Bank on Lot 3, Block 1, LB at Orchard Place, with conditions as recommended by the Planning Commission. Ayes - 5 - Nays - 0. ORDINANCES AMENDING CHAPTERS 122 AND 155 Mr. Benetti gave the second reading of ordinances amending Chapters 122 and 155 of the City Code, regarding short-term rentals. The first reading was held May 25, 2023. The amendments were prepared by the City Attorney. Mr. Sam Humphries, 13120 Doyles Court and 4746 137th Street W., commented. He is in favor of short-term rental (STR)properties and believes they are a good thing, if operated properly. He explained his position and pointed out multiple scenarios, besides short-term rentals, that bring strangers into neighborhoods. He said he and his wife only allow renters who have a proven track record of responsibly and respectfully staying at other STR properties. He also stated that prohibiting short-term rentals would cause a financial hardship for numerous community members, as well as his own family. He stated he and his wife are committed to providing a safe and appealing neighborhood. He requested the Council consider testimony others provided at previous meetings as to why they do not support prohibiting short-term rentals. He believes it is good information and should be considered before a decision is made on this issue. Lastly, he noted other municipalities have set up regulations for the issuance and revocation of licenses for STR operators. Councilmember Bergman noted the amendment just strengthens what already exists in the ordinance. Councilmember Goodwin said one of the reasons this is being considered is due to the number of complaints the City has received. Discussion followed. Councilmember Melander said it is incumbent on residents to know what the rules are before they start operating. CITY OF APPLE VALLEY Dakota County, Minnesota June 8, 2023 Page 7 Mayor Hooppaw said he does not believe the current ordinance is clear and he is not sure the 30- day requirement will solve the problem. He noted properties are experiencing similar problems whether the homeowner lives on site or the property is rented short-term. He would prefer to deal with the problems, instead of the use. He liked the Planning Commission's idea of studying the matter further. Councilmember Grendahl reminded everyone the amendment is not taking any rights away. Property owners currently did not have the right to rent their home on a short-term basis. MOTION: of Goodwin, seconded by Bergman,passing Ordinance No. 1120 amending Chapter 122 of the City Code, regarding rental property registration regulations. She is open to an additional study after it is acted on tonight. Councilmember Hooppaw said he would like the study to come back soon if this is going to move forward. Discussion continued. Vote was taken on the motion. Ayes - 4 -Nays - 1 (Hooppaw). MOTION: of Goodwin, seconded by Bergman, passing Ordinance No. 1121 amending Chapter 155 of the City Code, regarding short term-rental of residential properties. Ayes - 4 -Nays - 1 (Hooppaw). ORDINANCES AMENDING CHAPTERS 155, PD-646/ZONE 2 Mr. Sharpe gave the first reading of an ordinance amending Chapter 155, Appendix F, Article 24, Planned Development No. 646, Zone 2, by adding drive-through window service in conjunction with a Class-III restaurant as a permitted use. The amendment was prepared by the City Attorney. The Planning Commission held a public hearing on June 7, 2023, and unanimously recommended approval. Discussion followed. Ms. Liza Robson provided background on Constellation Coffee. She said when the stars align anything can happen. She explained the importance of providing work opportunities for individuals with disabilities and reviewed Constellation Coffee's mission. She also explained the importance of allowing the courtesy window. Councilmember Grendahl asked when they plan to open. Ms. Robson said they plan to open sometime this fall. Discussion continued. CITY OF APPLE VALLEY Dakota County, Minnesota June 8, 2023 Page 8 MOTION: of Bergman, seconded by Grendahl, passing Ordinance No. 1122 amending Chapter 155, Appendix F, Article 24, Planned Development No. 646, Zone 2,by adding drive-through window service in conjunction with a Class-III restaurant as a permitted use, as recommended by the Planning Commission. Ayes - 5 -Nays - 0. COMMUNICATIONS Mr. Lawell announced that Night to Unite application materials, which are available on the City's website, must be submitted by July 25, 2023. Night to Unite is August 1, 2023. CALENDAR OF UPCOMING EVENTS MOTION: of Grendahl, seconded by Goodwin, 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 Bergman, seconded by Grendahl, to adjourn. Ayes - 5 -Nays - 0. The meeting was adjourned at 8:28 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 13, 2023 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 7, 2023 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 7, 2023, 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 7, 2023. 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 13, 2023 Valley SECTION: Consent Agenda Description: Adopt Resolution Setting Hearing, at 7:00 p.m. on August 10, 2023, for New On-Sale Wine and 3.2 Percent Malt Liquor Licenses for Ichiddo Ramen Apple Valley, LLC, d/b/a Ichiddo Ramen, 7875 150th Street W. Staff Contact: Department/ Division: Pamela J. Gackstetter, City Clerk City Clerk's Office ACTION REQUESTED: Adopt the resolution setting a public hearing, at 7:00 p.m. on August 10, 2023, on the application for new On-Sale Wine and 3.2 Percent Malt Liquor Licenses by Ichiddo Ramen Apple Valley, LLC, d/b/a Ichiddo Ramen, 7875 150th Street W. SUMMARY: Ichiddo Ramen Apple Valley, LLC, d/b/a Ichiddo Ramen, has submitted an application for On-Sale Wine and On-Sale 3.2 Percent Malt Liquor licenses for premises located at 7875 150th Street W. Attached is a resolution authorizing and directing staff to publish a hearing notice regarding the liquor license application. BACKGROUND: The legal description of this premises is Lot 2, Block 1, Walmarts 1st Addition. BUDGET IMPACT: N/A ATTACHMENTS: Resolution CITY OF APPLE VALLEY RESOLUTION NO. 2023- A RESOLUTION SETTING PUBLIC HEARING ON LICENSE APPLICATION WHEREAS, the City Clerk has advised this Council that an application for on-sale wine and 3.2 percent malt liquor licenses has been received from Ichiddo Ramen Apple Valley, LLC, d/b/a Ichiddo Ramen, on premises located at 7875 1501h Street W.; and WHEREAS, City Code Section 111.24 requires the City Council to set and hold a public hearing on such license applications. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Apple Valley, Dakota County, Minnesota, as follows: 1. A public hearing on said application shall be held before this Council at the time, date and place specified in the Notice of Public Hearing attached to this resolution as Exhibit A. 2. As required by the City Code, the City Clerk is hereby authorized and directed to publish the hearing notice attached, in a timely manner, in the official City newspaper. ADOPTED this 13th day of July, 2023. Clint Hooppaw, Mayor ATTEST: Pamela J. Gackstetter, City Clerk Exhibit A NOTICE OF PUBLIC HEARING ON-SALE WINE & 3.2 PERCENT MALT LIQUOR LICENSES APPLICATION CITY OF APPLE VALLEY NOTICE IS HEREBY GIVEN that the City Council of the City of Apple Valley, Dakota County, Minnesota, will meet at the Municipal Center, 7100 - 147th Street W., on Thursday, August 10, 2023, at 7:00 p.m., or as soon thereafter as possible. The purpose of the meeting will be to hold a public hearing on the application of Ichiddo Ramen Apple Valley, LLC, d/b/a Ichiddo Ramen, for ON-SALE WINE and 3.2 PERCENT MALT LIQUOR SALES LICENSES pursuant to City Code Section 111.22. The business, which will be operated in conjunction with the proposed licenses, is a restaurant located at 7875 150th Street W. The officers of the corporation are: Chloe Li, Owner Xubing Wang, Owner All interested parties will be given an opportunity to be heard at said time and place. DATED this 13th day of July, 2023. BY ORDER OF THE CITY COUNCIL Pamela J. Gackstetter, City Clerk • ITEM: 4.D. ..... :�. Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Adopt Resolution Setting Hearing, at 7:00 p.m. on August 10, 2023, for New On-Sale Wine and 3.2 Percent Malt Liquor Licenses for Lund Food Holdings, Inc., d/b/a Lunds & Byerlys, 15550 English Avenue Staff Contact: Department/ Division: Pamela J. Gackstetter, City Clerk City Clerk's Office ACTION REQUESTED: Adopt the resolution setting a public hearing, at 7:00 p.m. on August 10, 2023, on the application for new On-Sale Wine and 3.2 Percent Malt Liquor Licenses by Lund Food Holdings, Inc., d/b/a Lunds & Byerlys, 15550 English Avenue. SUMMARY: Lund Food Holdings, Inc., d/b/a Lunds & Byerlys, has submitted an application for On-Sale Wine and On-Sale 3.2 Percent Malt Liquor licenses for premises located at 15550 English Avenue. Attached is a resolution authorizing and directing staff to publish a hearing notice regarding the liquor license application. BACKGROUND: The legal description of this premises is Lot 1, Block 1, LB at Orchard Place. BUDGET IMPACT: N/A ATTACHMENTS: Resolution CITY OF APPLE VALLEY RESOLUTION NO. 2023- A RESOLUTION SETTING PUBLIC HEARING ON LICENSE APPLICATION WHEREAS, the City Clerk has advised this Council that an application for on-sale wine and 3.2 percent malt liquor licenses has been received from Lund Food Holdings, Inc., d/b/a Lunds &Byerlys, on premises located at 15550 English Avenue; and WHEREAS, City Code Section 111.24 requires the City Council to set and hold a public hearing on such license applications. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Apple Valley, Dakota County, Minnesota, as follows: 1. A public hearing on said application shall be held before this Council at the time, date and place specified in the Notice of Public Hearing attached to this resolution as Exhibit A. 2. As required by the City Code, the City Clerk is hereby authorized and directed to publish the hearing notice attached, in a timely manner, in the official City newspaper. ADOPTED this 13th day of July, 2023. Clint Hooppaw, Mayor ATTEST: Pamela J. Gackstetter, City Clerk Exhibit A NOTICE OF PUBLIC HEARING ON-SALE WINE & 3.2 PERCENT MALT LIQUOR LICENSES APPLICATION CITY OF APPLE VALLEY NOTICE IS HEREBY GIVEN that the City Council of the City of Apple Valley, Dakota County, Minnesota, will meet at the Municipal Center, 7100 - 147th Street W., on Thursday, August 10, 2023, at 7:00 p.m., or as soon thereafter as possible. The purpose of the meeting will be to hold a public hearing on the application of Lund Food Holdings, Inc., d/b/a Lunds & Byerlys, for ON-SALE WINE and 3.2 PERCENT MALT LIQUOR SALES LICENSES pursuant to City Code Section 111.22. The business, which will be operated in conjunction with the proposed licenses, is a restaurant located at 15550 English Avenue. The officers of the corporation are: Russell Thomas Lund III, Chairman& CEO Von Paul Martin, CAO All interested parties will be given an opportunity to be heard at said time and place. DATED this 13th day of July, 2023. BY ORDER OF THE CITY COUNCIL Pamela J. Gackstetter, City Clerk • ITEM: 4.E. ..... :�. Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Adopt Resolution Setting Hearing at 7:00 p.m. on August 10, 2023, for New On-Sale 3.2 Percent Malt Liquor License for Super World Buffet, LLC, d/b/a Super World Buffet, 15050 Cedar Avenue, Ste. 111 Staff Contact: Department/ Division: Pamela J. Gackstetter, City Clerk City Clerk's Office ACTION REQUESTED: Adopt the resolution setting a public hearing, at 7:00 p.m. on August 10, 2023, on the application for a new On-Sale 3.2 Percent Malt Liquor License by Super World Buffet, LLC, d/b/a Super World Buffet, located at 15050 Cedar Avenue, Suite. 111. SUMMARY: Super World Buffet, LLC, d/b/a Super World Buffet, has submitted an application for an On- Sale 3.2 Percent Malt Liquor license for premises located at 15050 Cedar Avenue, Ste. 111. Attached is a resolution authorizing and directing staff to publish a hearing notice regarding the 3.2 Percent Malt Liquor License application. BACKGROUND: The legal description of this premises is Lot 1, Block 2, Southport Center. On-Sale 3.2 Percent Malt Liquor in conjunction with a restaurant is a permitted use. Section 111.24 of the City Code requires the City Council to conduct a public hearing for all applicants of On-Sale licenses. BUDGET IMPACT: N/A ATTACHMENTS: Resolution CITY OF APPLE VALLEY RESOLUTION NO. 2023- A RESOLUTION SETTING PUBLIC HEARING ON LICENSE APPLICATION WHEREAS, the City Clerk has advised this Council that an application for On-Sale 3.2 Percent Malt Liquor License has been received from Super World Buffet, LLC, d/b/a Super World Buffet, on premises located at 15050 Cedar Avenue, Ste. 111; and WHEREAS, City Code Section 111.24 requires the City Council to set and hold a public hearing on such license applications. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Apple Valley, Dakota County, Minnesota, as follows: 1. A public hearing on said application shall be held before this Council at the time, date and place specified in the Notice of Public Hearing attached to this resolution as Exhibit A. 2. As required by the City Code, the City Clerk is hereby authorized and directed to publish the hearing notice attached, in a timely manner, in the official City newspaper. ADOPTED this 13th day of July, 2023. Clint Hooppaw, Mayor ATTEST: Pamela J. Gackstetter, City Clerk Exhibit A NOTICE OF PUBLIC HEARING ON-SALE 3.2 PERCENT MALT LIQUOR LICENSE APPLICATION CITY OF APPLE VALLEY NOTICE IS HEREBY GIVEN that the City Council of the City of Apple Valley, Dakota County, Minnesota, will meet at the Municipal Center, 7100 147th Street W., on Thursday, August 10, 2023, at 7:00 p.m., or as soon thereafter as possible. The purpose of the meeting will be to hold a public hearing on the application of Super World Buffet, LLC, d/b/a Super World Buffet, for ON-SALE 3.2 PERCENT MALT LIQUOR LICENSE pursuant to City Code Section 111.22. The business, which will be operated in conjunction with the proposed licenses, is a restaurant located at 15050 Cedar Avenue, Ste. 111. The owner and officer of the corporation is: Wen Fa Wu All interested parties will be given an opportunity to be heard at said time and place. DATED this 13th day of July, 2023. BY ORDER OF THE CITY COUNCIL Pamela J. Gackstetter Apple Valley City Clerk • ••• ITEM: 4.F. ..... .... 2023 Apple,. COUNCIL MEETING DATE: July 13, Va ey SECTION: Consent Agenda Description: Receive 2022 Annual Comprehensive Financial Report Staff Contact: Department/ Division: Ron Hedberg, Finance Director Finance Department ACTION REQUESTED: Receive the 2022 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 2022 Annual Comprehensive Finance Report and reviewed the Management Report at the informal work session on July 13, 2023. BACKGROUND: Included with the council packet information are three separate bound documents in addition to two unbound reports. 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 is a report titled Report on Compliance for the US Department of the Treasury. This report is the Auditor's report on the on the alternative Coronavirus State and Local Fiscal Recovery Funds compliance engagement. Attached is also 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 state Legal Compliance Audit for the 2022 year. This report includes no audit findings, which is what we strive for. The alternative Coronavirus State and Local Fiscal Recovery Funds compliance report also includes no compliance findings. Last year was the eleventh 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 2021 Annual Comprehensive Financial Report. The Popular Annual Financial Report for 2021 received the Award for Outstanding Achievement in Popular Annual Financial Reporting program administrated by the GFOA, for the fifth consecutive year. Staff believes that the current year's submissions will also meet the requirements to continue receiving the award. BUDGET IMPACT: No budget impact. ATTACHMENTS: Exhibit Exhibit Exhibit Exhibit Exhibit Annual Comprehensive Financial Report . , • . • • , . ., , . • - 1161111 14& ii. - - I I - i41 I iii, .itiiP7 RP 1H ....- 411. i iii. �.. r am. N~ .�w .,. `^ --, am it, t — mac 00114111111414.N -*-1-7 _ ---. "11* - -."--- ....— } City of Apple Valley, Minnesota Year Ended : December 31, 2022 s CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Annual Comprehensive Financial Report for the Year Ended December 31, 2022 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 1-4 MANAGEMENT'S DISCUSSION AND ANALYSIS 5-21 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Position 22 Statement of Activities 23-24 Fund Financial Statements Governmental Funds Balance Sheet 25-26 Reconciliation of the Balance Sheet to the Statement of Net Position 27 Statement of Revenue,Expenditures, and Changes in Fund Balances 28-29 Reconciliation of the Statement of Revenue,Expenditures, and Changes in Fund Balances to the Statement of Activities 30 Statement of Revenue,Expenditures, and Changes in Fund Balances— General Fund—Budget and Actual 31 Proprietary Funds Statement of Net Position 32-35 Statement of Revenue,Expenses, and Changes in Net Position 36-37 Statement of Cash Flows 38-39 Notes to Basic Financial Statements 40-82 REQUIRED SUPPLEMENTARY INFORMATION PERA—General Employees Retirement Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability 83 Schedule of City Contributions 83 PERA—Public Employees Police and Fire Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability 84 Schedule of City Contributions 84 Apple Valley Firefighters' Relief Association Schedule of Changes in the Relief Association's Net Pension Liability and Related Ratios 85 Schedule of City Contributions 86 Other Post-Employment Benefits Plan Schedule of Changes in the City's Total OPEB Liability and Related Ratios 87 Notes to Required Supplementary Information 88-96 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 97 Combining Statement of Revenues,Expenditures, and Changes in Fund Balances 98 Nonmajor Special Revenue Funds 99 Combining Balance Sheet 100-101 Combining Statement of Revenues,Expenditures, and Changes in Fund Balances 102-103 Nonmajor Debt Service Funds 104 Combining Balance Sheet 105-106 Combining Statement of Revenues,Expenditures, and Changes in Fund Balances 107-108 Nonmajor Capital Projects Funds 109-110 Combining Balance Sheet 111-114 Combining Statement of Revenues,Expenditures, and Changes in Fund Balances 115-118 General Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 119-124 Road Improvements Capital Projects Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 125 Future Capital Projects—Capital Projects Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 126 Cable TV Special Revenue Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 127 Valleywood Golf Special Revenue Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 128 EDA Operations Special Revenue Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 129 Education Building Capital Projects Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 130 Capital Building Capital Projects Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 131 Cable Capital Equipment Capital Projects Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 132 Cable Capital Equipment/PEG Capital Projects Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 133 Internal Service Funds 134 Combining Statement of Net Position 135 Combining Statement of Revenue,Expenses, and Changes in Net Position 136 Combining Statement of Cash Flows 137 CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Table of Contents (continued) Page STATISTICAL SECTION Net Position by Component 138-139 Changes in Net Position 140-143 Fund Balances of Governmental Funds 144-145 Changes in Fund Balances of Governmental Funds 146-147 Assessed and Estimated Actual Value of Taxable Property 148-149 Property Tax Capacity Rates 150-151 Principal Property Taxpayers 152 Property Tax Levies and Collections 153-154 Ratios of Outstanding Debt by Type 155-156 Ratios of General Bonded Debt Outstanding 157-158 Direct and Overlapping Governmental Activities Debt 159 Legal Debt Margin Information 160-161 Pledged Revenue Coverage 162-163 Demographic and Economic Statistics 164 Principal Employers 165 Full-Time Equivalent City Government Employees by Function 166-167 Operating Indicators by Function 168-169 Capital Asset Statistics by Function/Program 170-171 THIS PAGE INTENTIONALLY LEFT BLANK INTRODUCTORY SECTION CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Elected Officials and Administration December 31,2022 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 Nick Francis Police Chief Chuck Russell Fire Chief [Position Vacancy] Community Development Director Eric Carlson Parks and Recreation Director Jacob Bosley 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 27,2023 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, 2022, 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, 2022, 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 31,2022, 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 estimated population of 55,673, according to the Metropolitan Council. CITY OF APPLE VALLEY N ir m pi. wall 111111.1" Ille 0 hi yallah ts. 1111 BR iii le ___ 1 imr aitii MILANIallit ,......, 11.., . —4...._ .-111 ,1iil.m,. St.Paul .� 1I1,,in,„.i,is,1 ii. Minneapolis p u�i orn,ne<� .I R o J T ansit Cente, 11 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, 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 2022,for example,is 2.2 percent,compared to the state of Minnesota's rate of 3.2 percent and the national unemployment rate of 3.3 percent. Unemployment Rate Dec. 2022 Dec. 2021 Dec. 2020 Dec. 2019 Dec. 2018 City of Apple Valley 2.2% 2.0% 4.0% 2.6% 2.5% Dakota County 2.7% 2.4% 4.3% 2.9% 2.7% State of Minnesota 3.2% 2.6% 4.9% 3.2% 3.4% National 3.3% 3.7% 6.5% 3.4% 3.7% (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 $420,000 562,500 residential market value for the median valued home s37o,o00 increased approximately 6.0 percent for 2022. $320,000 352•300 Assessor values for 2023 and 2024 continue positive 302.300 $270,000 285,300 growth,with 2023 value increases at historic levels, 277,100 208,100 with preliminary 2024 value increases moderating. $220,000 23 268-000 e,100 218600 224000 $170,000 a5 CD N. OD A O N Increase in Median Value Home G m ry N N NNNNNN N 2017 2.5% a 2018 6.2% Tax Payable Year 2019 9.0% 2020 6.7% 2021 3.0% 2022 6.0% 2023 16.7% 2024 (Preliminary) 2.7% The population of the City has increased from 585 in 1960 to 56,374 in 2020, according to the 2020 U.S. Census and is currently estimated at 55,673 by the Metropolitan Council for 2022. The average age is 37 and the median household income is estimated at $91,936 in 2021 by the American Community Survey,compared to an average age of 32 and household income of$90,162 as reported in the 2020 Census. The City is the home to Uponor and Wings Financial Credit Union. Other major employers in the area include Independent School District No. 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 Total Market Value year. In 2022,a total of$31.7 million of market $9 $160 value was added to the City's tax base and $a - $140 which current data indicates is continuing.Total 3 $7 - $120 market value increased to $6.6 billion for 2022, s $6 resulting from market value appreciation and o $5 slop " o additional apartment construction. Conditions 3 $4 x continue to improve for the future with $3 - $60 county assessor data for payable 2023 showing $2 - $40 z a 16.2 percent increase to $7.7 billion in total $, - $20 city-wide taxable market value, of which s- s- $21.7 million results from new construction for 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 payable 2023, and $1 billion in appreciation in New Market Value Added(in millions) ♦Total Market Value(in billions) existing properties. Major Initiatives In 2022,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 2022, 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 Over the past 10 years,single-family construction has averaged 80 units per year, and 2022 saw Residential Building Permits 46 single-family units constructed, valued at 800 $11.3 million.Multi-family construction included 700 98 apartment units that were permitted in 2022. 600 The taxable value of these recent projects will Sao come online for taxes payable in 2023 and into 400 2024. The permitting and start of construction of 300 the 98-unit Applewood Point occurred in 2022. 200 This project is expected to be completed in late 100 2023. Also, 2022 saw the completion of 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 two apartment complexes; the 172-unit Risor •Total Residential Units •Multi Family Units Apai ttuents and Townhomes, and a 60-unit expansion of the Presbyterian Homes at Orchard Place. Residential Construction(new&remodeling)Values $6o,000,000 The construction of new single-family properties $50,000,000 continues at a lower level than past history,which $40,000,000 results from the lower availability of fully $30,000,000 developed lots, the valuation added by remodeling, and renovations being maintained at $20,000,000 a high level, valued at over $54.5 million. This $10,000,000 reflects homeowners' continued interest in s investing in their properties. 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 New Single Family Residential Construction Value Commercial Development -Residential Alteration Values Commercial and industrial development Commercial-Industrial Construction continued to improve in 2022, with total improvement values, including commercial Value alterations,totaling$93.3 million. $ioo,o00,000 $80,000,000 New commercial construction projects included the 117,000 ft2 Apple Valley Commerce Center, $60,000,000 112,000 ft2 Johnny Cake Business Center, a new $40,000,000 Lunds&Byerly's grocery store,along with tenant41— buildouts at the Orchard Place development near $20,000,000al 157th Street and Pilot Knob Road. $- 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Total Commercial Construction Value -Vil- Upcoming initiatives include: Mixed-Use Business Campus — In 2023, approximately 350 acres of mixed-use business campus will continue to be master planned. Some of the mixed uses proposed beginning development in the area have been recently mined for aggregate. In 2023,construction is expected to begin on a medical office building, a veterinary clinic, Schuler Shoes, and a second Chase Bank location, along with additional 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. 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 late 2023. 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" designated location for housing that compliments nearby neighborhoods,wetlands,and open space.Construction began in 2022,with the creation of 27 single-family villas and 49 attached townhomes in 2023 and 2024. Apple Valley Mexican Market and Restaurant—Construction has begun on a 21,350 ft2 building that will house a Class 1 restaurant,Mercado-type market,with butcher, deli, and production area to prepare fresh tortillas and other goods. Completion is anticipated in late 2023. Industrial Locations—Two projects anticipated to complete construction in 2023 include: the 117,000 ft2 Apple Valley Commerce Center by Scannell and the 112,000 ft2 multi-tenant Johnny Cake Business Center building by Opus Development. Apple Valley Lincoln Redevelopment—Approvals were granted for the redevelopment of the former auto mall into a 20,800 ft2 Lincoln dealership at 7125 151st Street West for vehicle sales and auto service. Floor and Decor—Approvals have been granted for the redevelopment of the former AMC Theater site on Cedar Avenue. Demolition is complete and construction is underway on the 80,000 ft2 flooring materials store on the 6.45-acre parcel. 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 2022, over $11.3 million was invested to maintain the infrastructure and included the following significant projects: • Reconstruction of street and utilities on 133rd Street,Redwood Drive, and Juniper Lane. • Reconstruction of streets in the Greenleaf 6th and 7th Subdivisions. • Reconstruction of Pennock Avenue from 140th to 145th. • Intersection improvements at Embry Path and 152nd and Gardenview and 140th. • 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- Long-Term Financial Planning(continued) 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 2023-2027 CIP identifies $193.1 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. The larger improvements included in the 2023-2027 CIP include the continued street and utility reconstruction and reconditioning program,which totals $65.2 million over the next five years, $51 million of building improvements at the Central Maintenance Facility, and a new fire station and new police operations/garage building, funded with the issuance of capital improvement plan bonds over the next few 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 1.96 years, compared to an effective duration of 2.34 years at December 31, 2022. The City's average return on investments in 2022 was negative 4.41 percent, compared to 2021,which was negative 0.63 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 31,2021.This is the 11th 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 Zt-*- 7 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, 2021 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, 2022, 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, 2022, 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. EMPHASIS OF MATTER Change in Accounting Principle As described in Note 1 to the basic financial statements, in fiscal 2022, the City adopted new accounting guidance, Governmental Accounting Standards Board (GASB) Statement No. 87,Leases. Our opinion is not modified with respect to this matter. (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 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. 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. (continued) -2- 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 GASB, 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. 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 accompanying combining and individual fund 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. (continued) -3- OTHER REPORTING REQUIRED BY GOVERNMENT AUDITING STANDARDS In accordance with Government Auditing Standards, we have also issued our report dated June 27, 2023, 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. 1l , lfa14-1 , K - a, P. A - Minneapolis, Minnesota June 27,2023 -4- CITY OF APPLE VALLEY Management's Discussion and Analysis Year Ended December 31,2022 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 31,2022. 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 $298,072,798 (net position). Of this amount, $57,515,194 (unrestricted net position) may be used to meet the City's ongoing obligations to citizens and creditors; $17,729,142 is restricted for specific purposes(restricted net position); and $222,828,462 represents the net investment in capital assets. The City's total net position increased by$9,623,192 during the year ended December 31,2022. • As of the close of the current fiscal year, the City's governmental funds reported combined ending fund balances of$74,217,072,an increase of$1,477,800. • At the end of the current fiscal year, unassigned fund balance for the General Fund was $19,970,658, or 55.4 percent, of total General Fund expenditures based on 2023 budgeted expenditure levels. • The City's long-term debt increased by $8,823,401, or 28.9 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. • During the year ended December 31, 2022, the City implemented Governmental Accounting Standards Board (GASB) Statement No. 87, Leases. This statement included major changes in recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. 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. -5- 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, 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, Facilities C.I.P. 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, Valleywood Golf Special Revenue Fund, EDA Operations Special Revenue Fund, Education 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. -6- 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, 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, 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 (ACFR)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$298,072,798 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. -7- The following table provides the City's Summary of Net Position: Table 1 Summary of Net Position as of December 31,2022 and 2021 Governmental Activities Business-Type Activities Totals 2022 2021 2022 2021 2022 2021 Assets Current and other assets $ 105,762,189 $ 91,939,287 $ 27,547,766 $ 19,407,399 $133,309,955 $111,346,686 Capital assets,net 124,505,762 113,664,868 117,192,161 120,616,645 241,697,923 234,281,513 Total assets $230,267,951 $205,604,155 $144,739,927 $ 140,024,044 $375,007,878 $345,628,199 Deferred outflows of resources Pension plan deferments $ 19,321,004 $ 11,613,815 $ 836,223 $ 1,037,091 $ 20,157,227 $ 12,650,906 OPEB plan deferments 415,620 319,959 74,325 61,719 489,945 381,678 Total deferred outflows of resources $ 19,736,624 $ 11,933,774 $ 910,548 $ 1,098,810 $ 20,647,172 $ 13,032,584 Total assets and deferred outflows of resources $250,004,575 $217,537,929 $145,650,475 $141,122,854 $395,655,050 $358,660,783 Liabilities Other liabilities $ 10,693,070 $ 6,818,655 $ 1,369,225 $ 1,511,801 $ 12,062,295 $ 8,330,456 Noncurrent liabilities 59,726,764 30,581,552 15,451,976 12,593,389 75,178,740 43,174,941 Total liabilities $ 70,419,834 $ 37,400,207 $ 16,821,201 $ 14,105,190 $ 87,241,035 $ 51,505,397 Deferred inflows of resources Pension plan deferments $ 3,205,568 $ 16,733,043 $ 45,720 $ 1,390,060 $ 3,251,288 $ 18,123,103 OPEB plan deferments 1,222,290 488,459 218,580 94,218 1,440,870 582,677 Lease revenue for subsequent years 5,649,059 — — — 5,649,059 — Total deferred inflows of resources $ 10,076,917 $ 17,221,502 $ 264,300 $ 1,484,278 $ 10,341,217 $ 18,705,780 Net position Net investment in capital assets $ 115,728,602 $103,338,673 $107,099,860 $ 110,408,545 $222,828,462 $213,747,218 Restricted 17,729,142 17,816,684 — — 17,729,142 17,816,684 Unrestricted 36,050,080 41,760,863 21,465,114 15,124,841 57,515,194 56,885,704 Total net position $169,507,824 $162,916,220 $128,564,974 $ 125,533,386 $298,072,798 $288,449,606 Total liabilities,deferred inflows of resources,and net position $250,004,575 $217,537,929 $145,650,475 $ 141,122,854 $395,655,050 $358,660,783 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$57,515,194 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$6,591,604, and an increase in business-type activities of $3,031,588, for a net total government-wide increase of $9,623,192 in net position. -8- Current and other assets increased, due to higher cash and investment balances with the issuance of debt and a decline in amounts due from other governmental units in the current year. Current and other assets and deferred inflows of resources balances increased, due the reporting of lease receivable and lease revenue for subsequent years in the current year with the implementation of GASB Statement No. 87 on leases. 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. Noncurrent liabilities increased in net pension liabilities reported in these same pensions plans and the issuance of bonds in the current year. The following table provides a condensed version of the Statement of Activities for the year ended December 31,2022 with comparative amounts for the year ended December 31,2021: Table 2 Change in Net Position for the Years Ended December 31,2022 and 2021 Governmental Activities Business-Type Activities Total 2022 2021 2022 2021 2022 2021 Revenues Program revenues Charges for services $ 10,252,051 $ 7,657,621 $ 28,552,473 $ 30,036,011 $ 38,804,524 $ 37,693,632 Operating grants and contributions 1,922,964 1,322,061 50 - 1,923,014 1,322,061 Capital grants and contributions 8,147,595 5,155,677 2,288,860 1,788,782 10,436,455 6,944,459 General revenues Property taxes 30,890,241 29,584,921 121,000 121,000 31,011,241 29,705,921 Other taxes 164,660 138,386 - - 164,660 138,386 Franchise taxes 1,277,756 1,282,491 - - 1,277,756 1,282,491 Grants and contributions not restricted to specific programs 255,541 109,083 - - 255,541 109,083 Other 49,836 213,783 - - 49,836 213,783 Investment earnings(losses) (2,877,931) (385,982) (877,390) (124,086) (3,755,321) (510,068) Gain on sale of assets 95,926 203,160 - 198,528 95,926 401,688 Total revenues 50,178,639 45,281,201 30,084,993 32,020,235 80,263,632 77,301,436 Expenses General government 8,253,575 7,491,796 - - 8,253,575 7,491,796 Public safety 15,362,005 12,116,115 - - 15,362,005 12,116,115 Public works 11,621,460 9,793,408 - - 11,621,460 9,793,408 Parks and recreation 9,419,650 7,425,649 - - 9,419,650 7,425,649 Interest and fiscal charges 555,535 329,266 - - 555,535 329,266 Municipal liquor - - 9,962,867 9,886,246 9,962,867 9,886,246 Municipal golf course - - - 1,500,829 - 1,500,829 Sports arena - - 1,031,625 958,195 1,031,625 958,195 Water and sewer - - 11,281,814 10,035,490 11,281,814 10,035,490 Storm drainage - - 2,402,836 2,160,173 2,402,836 2,160,173 Cemetery - - 204,912 196,488 204,912 196,488 Street light utility - - 544,161 522,752 544,161 522,752 Total expenses 45,212,225 37,156,234 25,428,215 25,260,173 70,640,440 62,416,407 Increase in net position before transfers 4,966,414 8,124,967 4,656,778 6,760,062 9,623,192 14,885,029 Transfers 1,625,190 2,126,000 (1,625,190) (2,126,000) - - Change in net position 6,591,604 10,250,967 3,031,588 4,634,062 9,623,192 14,885,029 Net position-beginning 162,916,220 152,665,253 125,533,386 120,899,324 288,449,606 273,564,577 Net position-ending $169,507,824 $162,916,220 $128,564,974 $125,533,386 $298,072,798 $288,449,606 Governmental Activities -The City's net position for governmental activities increased by $6,591,604, or 4.0 percent, after $1,625,190 of net transfers from business-type activities. Key elements of this increase are seen in the table above. -9- Revenues increased overall by$4,897,438, or 10.8 percent. This change included: • An increase in capital grants and contributions, mainly due to spending of American Rescue Plan Act(ARPA)grant spending in the current year. • 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, the result of the change in fund structure of the Valleywood golf course activity from an enterprise fund to a governmental fund in the current year. Expenses increased overall by$8,055,991, or 21.7 percent. This increase included: • The public safety function increased $3,245,890, related to decreases in net pension related liabilities in the prior year. The public works function increased $1,828,052, due to ARPA grant spending on a street and utility project as previously mentioned. The parks and recreation function increased$1,994,001, due to the change in fund structure of the Valleywood golf course mentioned earlier. The following graph reflects revenue by source in the governmental activities the last two years: 2022 Revenues by Source—Governmental Activities Other Charges for (5%) Services 21% Taxes Grants 64% 20% 2021 Revenues by Source—Governmental Activities Charges for 1%er Services 17% Grants 14% Taxes 68% -10- 2022 Expenses—Governmental Activities Other °1v General Parks and Govexiunent Recreation 18°�v 21°/6 Public Safety Public Works 34% 26% 2021 Expenses—Governmental Activities Other 1% General Parks and Government Recreation_ 20% ee�� Yci Public Works 263/0 Public Safety 33% The expenses in the graph above for governmental activities show the amounts spent on different activities for 2022 and 2021. Other includes debt service interest and fiscal charges in governmental activities. -11- Business-Type Activities —Business-type activities increased the City's total net position in the current year. Key elements of the business-type activities are as follows: • Charges for services for business-type activities include sales for municipal liquor 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 decreased$1,483,538 in the current year, due to the change in fund structure of the Municipal Golf Course Enterprise Fund to a governmental fund in the current year. • About 84 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 2022. • Overall, business-type activities generated an increase in net position before transfers of $4,656,778. After considering net of transfers out to governmental activities totaling $1,625,190, net position increased by$3,031,588. Revenues and Expenses—Business-Type Activities $14,000,000 $12,000,000 $10,000,000 $8,000,000 LE IL $6,000,000 $4,000,000 $2,000,000 I �� $— i I Municipal Sports Arena Water and Storm Drainage Cemetery Street Light Liquor Sewer Utility oRevenues(Excluding Capital Grants) •Expenses -12- 2022 Revenues by Source—Business-Type Activities Capital Grants and Contributions 8% Other (3%) Charges for Services 95% 2021 Revenues by Source—Business-Type Activities Capital Grants and Contributions Other 6°l° CI% Charges for Services 94% -13- 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$74,217,072, an increase of$1,477,800 in comparison with the prior year. The City has seven 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 Facilities C.I.P 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 $20,811,797. 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 $925,377 during 2022. Key factors in this increase are as follows: • The City adopted a balanced budget prior to the start of the current year. • Taxes increased $1,324,745 from the prior year, due to an increase in the tax levy for 2022 and increased franchise tax collection sin the current year. • Expenditures increased $2,278,196, or 7.3 percent, in the current year with increases spread across all functional areas. • Licenses and permits revenues were approximately $1,185,312 over budget, mainly due to building associated permits being greater than anticipated. • Investment earnings (losses) were $892,603 lower than anticipated, due to market conditions as previously mentioned. • Expenditures were $1,546,239 under the 2022 budgeted amounts, mostly due to position vacancies. • Net transfers in (out) were $2,385,000 in the General Fund, the majority to the Road Improvements Capital Projects Fund. -14- American Rescue Plan Act In fiscal 2021, the City received American Rescue Plan Act funding. The fund balance at the end of 2022 is a negative $137,413,which decreased the result of investment losses in the amount of$137,413. 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 2022 is $7,921,272, which decreased $2,889,998 from the prior year. The decrease results from the Closed Bond Issues Debt Service Fund transferring out $3,500,194 to the Construction Projects Capital Projects for acquiring the special assessments balance for projects assessed in 2022. This is slightly offset by revenue from special assessments of$950,201 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 2022 is negative $2,580,252, decreasing $1,069,862 from the prior year, and results from the collection of Minnesota Supplemental Aid (MSA) in 2022. Transfers totaling $4,401,000 from the General Fund and Future Capital Projects — Capital Projects Fund were anticipated in the 2022 budget. Facilities C.I.P Capital Projects Fund The Facilities C.I.P. Capital Projects Capital Projects Fund accounts for bond proceeds received from the issuance of capital improvement bonds and the expenditure-related projects. The fund balance at the end of 2022 is $12,966,566, which is an improvement of$6,875,176 from the prior year as bond proceeds exceeded project expenditures in the current year. 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 2022 is $2,657,266, which is an improvement of$3,178,905 from the prior year, mainly from transfers in from the Closed Bond Issues Debt Service Fund in the current year. Development projects accounted for in this fund in 2022 will be assessed to developers 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 2022 is $13,123,535, which is a decrease of$4,272,251 from the prior year. A transfer to the Municipal Golf Course Enterprise Fund accounts for most of the decrease in the current year. -15- 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 six enterprise funds and three internal service funds. The six enterprise funds include: Municipal Liquor Fund, Sports Arena Fund, Water and Sewer Fund, Storm Drainage Fund, Cemetery Fund, and the Street Light Utility Fund. A seventh proprietary fund, the Municipal Golf Course, was changed to a governmental fund at the beginning of the fiscal year. The total net position of all enterprise funds totals $128,872,316, $107,099,860 of which is capital assets, net of related debt, and in total, is a decrease of$3,308,685 from the prior year. The total unrestricted net position for all proprietary funds for the year was $21,772,456, an increase of$6,335,604. Municipal Liquor Fund The net position in the Municipal Liquor Fund decreased$59,643 after current year transfers of$850,000. Operating revenues decreased $245,907, or 2.2 percent, in the current year. Operating expenses increased $432,528,mainly in personal costs. Municipal Golf Course Fund The Municipal Golf Course Enterprise Fund was changed at the beginning of the fiscal year to a governmental fund and is reported in the nonmajor Valleywood Golf Special Revenue Fund in the current year. More information on this change in fund structure can be found in Note 1 of the notes to basic financial statements. Sports Arena Fund The Sports Arena Fund posted a decrease in net position of $189,209, which is after inclusion of an annual $121,000 property tax levy. Revenues increased $78,128 from the prior year, mainly the result of the pandemic impact on operating results in fiscal 2021. 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 $15,587,924, an increase of$1,506,604. Net position increased $2,236,949 in the current year, due to current year operations and $1,781,612 in capital contributions. Operating expenses increased $1,192,909, mainly in personal services, which increased $511,521, a portion of which related to the impact of the state-wide net pension related liabilities. Total net investment in capital assets totaled $65,212,891, an increase of$730,345. Storm Drainage Fund The Storm Drainage Fund increased its net position by $836,964, due to current year operations and $507,248 in capital contributions. The storm water utility rates were increased 10 percent in 2022. Cemetery Fund The Cemetery Fund increased its net position by $145,724, which resulted from additional sales during the year. Street Light Utility Fund The Street Light Utility Fund increased its net position by $61,324 in the current year. -16- 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 2022 General Fund budget was made to provide for uncompleted projects in the amount of$694,200 that were carried over from 2021 to 2022. Total actual revenues came in under budget by$30,543. When comparing budget to actuals, some notable variances occurred, including: • Building permits came in $1,123,163 over budget, resulting from the number and values of permits issued during the year above budgeted amounts. • This increase was reduced by investment earnings(losses),which came in$892,603 under budget 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. Total actual expenditures are below the amended budget by $1,546,239. When comparing budget to actuals, some of the notable variances include: • Personal services were $863,069 under budget and resulted from various position vacancies. • Supplies were $42,972 over budget and the largest variance was in motor fuel, which was over budget by $83,574, and snow and ice control salt came in $38,615 over budget. These overages were mitigated by supplies expense in the police department coming in under budget by$23,980. • Utilities were $122,378 over budget,predominately due to increases in natural gas rates. • Contractual services are under budget $371,819, of which $112,383 is in the parks administration area and is related to an uncompleted park master plan and signage plan, which began in the past year. In the natural resources area, a positive budget variance of$67,192 resulted from unused budgeted amounts for emerald ash borer treatments and removals. The police department was $218,288 under budget and results from a reduction in charges for county-wide emergency dispatch. • Reduced travel and training were experienced during 2022, due to a reduction in in-person training attendance,resulting in a positive budget variance of$65,033. • The operating budget each year includes a provision for City Council contingency,which was not used during 2022, and resulted in savings of$126,212. -17- 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, 2022 amounts to $241,697,923 (net of accumulated depreciation/amortization). This investment in capital assets includes land and land improvements, construction in progress, buildings, other improvements, furniture and equipment, infrastructure, and leased assets. Total depreciation/amortization charged in 2022 was $12,666,229. City of Apple Valley's Capital Assets Table 3 Capital Assets Governmental Activities Business-Type Activities Total 2022 2021 2022 2021 2022 2021 Capital assets Land and land improvements $ 5,572,352 $ 4,581,173 $ 6,159,952 $ 7,124,431 $ 11,732,304 $ 11,705,604 Construction in progress 8,361,226 5,554,949 399,503 2,878,988 8,760,729 8,433,937 Buildings 42,299,408 38,785,975 21,932,440 24,940,582 64,231,848 63,726,557 Other improvements 27,861,533 26,591,738 182,979,914 177,748,289 210,841,447 204,340,027 Furniture and equipment 23,510,879 21,606,330 5,947,359 7,110,502 29,458,238 28,716,832 Infrastructure 149,064,050 139,466,204 — — 149,064,050 139,466,204 Leased assets — — 1,298,265 — 1,298,265 — Less accumulated depreciation/amortization (132,163,686) (122,921,501) (101,525,272) (99,186,147) (233,688,958) (222,107,648) Total capital assets, net of depreciation/amortization $ 124,505,762 $ 113,664,868 $ 117,192,161 $ 120,616,645 $ 241,697,923 $ 234,281,513 Major capital asset additions during the current year included the following: • Street and improvement projects totaling approximately $11.3 million, including the following significant reconstruction projects; 133rd Street,Redwood Drive, Juniper Lane, Pennock Avenue, and street reconstruction in the Greenleaf 6th and 7th subdivision area. • Multi-year building improvements began to replace Fire Station #2 and new facilities at the Central Maintenance Facility. These various building projects will be completed over the next couple years. • Water, sanitary, and storm sewer utility improvements in new and existing subdivisions were completed in conjunction with the 2022 street improvement areas, totaling approximately $2,055,000. • Equipment additions totaled approximately $1,049,000. This includes about $937,000 of additions in governmental activities, primarily related to vehicle and equipment replacements. It also includes approximately$112,000 of additions in business-type activities,primarily related to new vehicles. • General government capital assets increased with the reclassification of the Municipal Golf Course Enterprise Fund to a nonmajor special revenue fund, these asset transfers included land and land improvements, clubhouse building, in addition to a transfer of vehicle and equipment to the Vehicle Equipment Replacement—Internal Service Fund. • Leased assets increased with the implementation of GASB Statement No. 87 by $1,298,265, which relates to the leased space for the municipal liquor store on Cedar Avenue and is included in the Municipal Liquor Enterprise Fund. The City also reported as part of this implementation, a lease liability of$1,166,177 at year-end. Additional information on the City's capital assets can be found in Note 5 of the notes to basic financial statements. -18- Long-Term Debt—At the end of the current fiscal year, the City had total long-term debt outstanding of $39,302,201. Of this amount, $33,276,196 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$22,760,000. 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. City of Apple Valley's Long-Term Debt Table 4 Long-Term Debt Governmental Activities Business-Type Activities Total 2022 2021 2022 2021 2022 2021 General obligation bonds $22,760,000 $ 15,785,000 $ — $ — $22,760,000 $ 15,785,000 General obligation improvement bonds — 120,000 — — — 120,000 General obligation revenue bonds — — 7,820,000 6,405,000 7,820,000 6,405,000 General obligation revenue notes — — 2,696,196 3,143,732 2,696,196 3,143,732 Subtotal bonded debt 22,760,000 15,905,000 10,516,196 9,548,732 33,276,196 25,453,732 Financed purchase obligation 138,319 — — 247,029 138,319 247,029 Lease liability — — 1,166,177 — 1,166,177 — Unamortized premium 607,393 512,585 415,964 412,339 1,023,357 924,924 Compensated absences 3,240,373 3,334,313 457,779 518,802 3,698,152 3,853,115 Total $26,746,085 $ 19,751,898 $ 12,556,116 $ 10,726,902 $ 39,302,201 $ 30,478,800 The City's total bonded debt increased by$7,822,464 during 2022, related to the issuance of a bond issue during the year. The City issued 2022A G.O. Capital Improvement Bonds for various improvement projects. 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 6 of the notes to basic financial statements. -19- ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES The City's budget, along with the five-year Capital Improvement Program, 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. Departments successfully managed their expenditures and, as a result, General Fund expenditures were approximately 4.4 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 2023 fiscal year: • Property taxes provide the largest source, approximately 73.8 percent, of the resources needed to support the General Fund activities. Minnesota cities are not subject to levy limits for 2023. • Property values in the City are increasing, as they are in other locations. The increase in the median valued residential property for the 2023 budget year will be approximately 16.7 percent, compared to an increase of 6.0 percent for the 2022 budget year. The preliminary county data for 2024 shows a 2.7 percent increase in the median valued home. • The total property tax levy increased 7.4 percent for 2023. • The taxes paid by the median valued home increased for 2023 to $1,274 from $1,164 in 2022, approximately 9.5 percent. • Contract settlements have been reached with each of the City's three unions through 2023. • A 5.0 percent increase in water and sanitary sewer utility rates was enacted for 2023 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. -20- REQUESTS FOR INFORMATION This ACFR 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. -21- THIS PAGE INTENTIONALLY LEFT BLANK GOVERNMENT-WIDE FINANCIAL STATEMENTS CITY OF APPLE VALLEY Statement of Net Position as of December 31,2022 Governmental Business-Type Activities Activities Total Assets Cash and investments $ 83,281,177 $ 22,341,785 $ 105,622,962 Receivables Accounts and interest 957,172 3,845,866 4,803,038 Taxes 2,042,429 - 2,042,429 Special assessments 3,914,924 258,003 4,172,927 Due from other governmental units 1,420,317 251,465 1,671,782 Lease 5,656,741 - 5,656,741 Internal balances 1,327,348 (1,327,348) - Prepaids 420,140 330,540 750,680 Inventory 73,282 1,847,455 1,920,737 Land held for resale 1,877,559 - 1,877,559 Net pension asset 4,791,100 - 4,791,100 Capital assets Not depreciated/amortized 13,933,578 6,559,455 20,493,033 Depreciated,net of accumulated depreciation/amortization 110,572,184 110,632,706 221,204,890 Total assets 230,267,951 144,739,927 375,007,878 Deferred outflows of resources Pension plan deferments 19,321,004 836,223 20,157,227 OPEB plan deferments 415,620 74,325 489,945 Total deferred outflows of resources 19,736,624 910,548 20,647,172 Total assets and deferred outflows of resources $ 250,004,575 $ 145,650,475 $ 395,655,050 Liabilities Accrued salaries payable $ 974,181 $ 173,324 $ 1,147,505 Accounts payable 3,915,359 817,195 4,732,554 Contracts payable 1,626,030 72,257 1,698,287 Interest payable 30,067 13,961 44,028 Due to other governmental units 38,658 260,001 298,659 Claims incurred,but not reported 6,126 - 6,126 Unearned revenue 4,102,649 32,487 4,135,136 Net pension liability Due in more than one year 31,669,556 2,661,394 34,330,950 Total OPEB liability Due within one year 103,961 - 103,961 Due in more than one year 1,207,162 234,466 1,441,628 Long-term debt Due within one year 2,491,829 1,473,072 3,964,901 Due in more than one year 24,254,256 11,083,044 35,337,300 Total long-term debt 26,746,085 12,556,116 39,302,201 Total liabilities 70,419,834 16,821,201 87,241,035 Deferred inflows of resources Lease revenue for subsequent years 5,649,059 - 5,649,059 Pension plan deferments 3,205,568 45,720 3,251,288 OPEB plan deferments 1,222,290 218,580 1,440,870 Total deferred inflows of resources 10,076,917 264,300 10,341,217 Net position Net investment in capital assets 115,728,602 107,099,860 222,828,462 Restricted for Debt service 1,630,733 - 1,630,733 Tax increment financing 3,137,344 - 3,137,344 Economic development 1,333,049 - 1,333,049 Police forfeiture 227,296 - 227,296 Capital acquisition 6,080,409 - 6,080,409 Park dedication 1,735,508 - 1,735,508 Fire relief pension 3,309,738 - 3,309,738 Other purposes 275,065 - 275,065 Unrestricted 36,050,080 21,465,114 57,515,194 Total net position 169,507,824 128,564,974 298,072,798 Total liabilities,deferred inflows of resources,and net position $ 250,004,575 $ 145,650,475 $ 395,655,050 See notes to basic fmancial statements -22- CITY OF APPLE VALLEY Statement of Activities Year Ended December 31,2022 Program Revenues Operating Capital Charges for Grants and Grants and Functions/Programs Expenses Services Contributions Contributions Governmental activities General government $ 8,253,575 $ 1,985,335 $ 472,452 $ 3,050 Public safety 15,362,005 1,022,604 1,450,512 — Public works 11,621,460 3,494,874 8,011,643 Parks and recreation 9,419,650 3,749,238 132,902 Interest and fiscal charges 555,535 — — — Total governmental activities 45,212,225 10,252,051 1,922,964 8,147,595 Business-type activities Municipal liquor 9,962,867 10,885,748 — — Sports arena 1,031,625 721,758 — — Water and sewer 11,281,814 13,090,004 50 1,781,612 Storm drainage 2,402,836 2,864,250 — 507,248 Cemetery 204,912 372,553 — — Street light utility 544,161 618,160 — — Total business-type activities 25,428,215 28,552,473 50 2,288,860 Total governmental and business-type activities $ 70,640,440 $ 38,804,524 $ 1,923,014 $ 10,436,455 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 -23- Net(Expenses) Revenue and Changes in Net Position Governmental Business-Type Activities Activities Total $ (5,792,738) $ — $ (5,792,738) (12,888,889) — (12,888,889) (114,943) — (114,943) (5,537,510) — (5,537,510) (555,535) — (555,535) (24,889,615) — (24,889,615) 922,881 922,881 (309,867) (309,867) 3,589,852 3,589,852 968,662 968,662 167,641 167,641 73,999 73,999 5,413,168 5,413,168 (24,889,615) 5,413,168 (19,476,447) 30,890,241 121,000 31,011,241 164,660 — 164,660 1,277,756 — 1,277,756 255,541 — 255,541 49,836 — 49,836 (2,877,931) (877,390) (3,755,321) 95,926 — 95,926 1,625,190 (1,625,190) — 31,481,219 (2,381,580) 29,099,639 6,591,604 3,031,588 9,623,192 162,916,220 125,533,386 288,449,606 $ 169,507,824 $ 128,564,974 $ 298,072,798 -24- THIS PAGE INTENTIONALLY LEFT BLANK FUND FINANCIAL STATEMENTS THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Balance Sheet Governmental Funds as of December 31,2022 Special Revenue Debt Service American General Rescue Closed Bond Fund Plan Act Issues (1000) (2110) (3205) Assets Cash and investments $ 19,563,512 $ 4,104,479 $ 5,643,179 Receivables Accounts 178,694 — — Taxes 2,042,429 — — Special assessments Current 1,830 — 423,080 Delinquent 186 — 300,332 Deferred 2,950 — 3,073,203 Lease 4,682,740 — — Interest 575,972 — — Due from other governmental units 75,035 — — Due from other funds — — — Advances to other funds — — 412,285 Prepaids 116,479 — — Inventory 41,015 Land held for resale — 1,877,559 Total assets $ 27,280,842 $ 4,104,479 $ 11,729,638 Liabilities Accrued salaries payable $ 938,752 $ — $Accounts payable 543,656 — 11,750 Contracts payable — 166,621 — Due to other governmental units 38,330 — — Due to other funds — — — Advances from other funds — — — Unearned revenue — 4,075,271 Total liabilities 1,520,738 4,241,892 11,750 Deferred inflows of resources Lease revenue for subsequent years 4,687,258 — — Unavailable revenue—property taxes 259,033 — — Unavailable revenue—state aids — — — Unavailable revenue—special assessments 2,016 — 3,796,616 Total deferred inflows of resources 4,948,307 — 3,796,616 Fund balances(deficit) Nonspendable 157,494 — — Restricted — — — Committed 583,645 — — Assigned 100,000 — 7,921,272 Unassigned 19,970,658 (137,413) — Total fund balances(deficit) 20,811,797 (137,413) 7,921,272 Total liabilities,deferred inflows of resources,and fund balances $ 27,280,842 $ 4,104,479 $ 11,729,638 See notes to basic financial statements -25- Capital Projects Future Road Facilities Construction Capital Nonmajor Total Improvements C.I.P. Projects Projects Governmental Governmental (2025) (4420) (4500) (4930) Funds Funds $ - $ 13,030,942 $ 4,587,722 $ 10,740,092 $ 20,639,502 $ 78,309,428 166,769 345,463 2,042,429 28,336 - - - - 453,246 300,518 85,007 - - - - 3,161,160 974,001 5,656,741 35,737 - - - 611,709 1,300,442 - - - 44,840 1,420,317 1,435,340 - 1,435,340 1,020,006 - 1,432,291 1,547 118,026 32,267 73,282 1,877,559 $ 1,413,785 $ 13,066,679 $ 4,587,722 $ 13,195,438 $ 21,858,926 $ 97,237,509 $ - $ - $ - $ - $ 35,429 $ 974,181 515,489 100,113 1,900,363 71,903 724,858 3,868,132 1,373,354 - 30,093 - 55,962 1,626,030 301 38,631 1,248,729 - - - 186,611 1,435,340 412,285 412,285 27,378 4,102,649 3,137,572 100,113 1,930,456 71,903 1,442,824 12,457,248 961,801 5,649,059 259,033 743,122 - - - - 743,122 113,343 - - - - 3,911,975 856,465 - - - 961,801 10,563,189 33,814 191,308 12,966,566 2,657,266 - 14,449,471 30,073,303 180,355 764,000 13,123,535 4,987,452 26,132,259 (2,580,252) - - - (196,791) 17,056,202 (2,580,252) 12,966,566 2,657,266 13,123,535 19,454,301 74,217,072 $ 1,413,785 $ 13,066,679 $ 4,587,722 $ 13,195,438 $ 21,858,926 $ 97,237,509 -26- 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 31,2022 Total fund balances—governmental funds $ 74,217,072 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 239,740,127 Less accumulated depreciation/amortization (121,632,339) Net pension assets are included in net position, but are excluded from fund balances because they do not represent financial resources. 4,791,100 Long-term liabilities are not payable with current financial resources and, therefore, are not reported in governmental funds. Bonds payable (22,760,000) Total OPEB liability (1,311,123) Net pension liability (31,669,556) 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. 4,914,130 Accrued interest payable is included in net position, but is excluded from fund balances until due and payable. (30,067) 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 8,239,765 Add internal services balances allocated to business-type activities 307,342 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. (607,393) 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 19,321,004 Deferred outflows of resources—OPEB plan deferments 415,620 Deferred inflows of resources—pension plan deferments (3,205,568) Deferred inflows of resources—OPEB plan deferments (1,222,290) Total net position—governmental activities $ 169,507,824 See notes to basic financial statements -27- CITY OF APPLE VALLEY Statement of Revenue,Expenditures,and Changes in Fund Balances Governmental Funds as of December 31,2022 Special Revenue Debt Service American General Rescue Closed Bond Fund Plan Act Issues (1000) (2110) (3205) Revenue Taxes $ 28,296,191 $ — $ — Other taxes 104,758 —Franchise taxes 565,000 — — Special assessments 3,050 — 950,201 Licenses and permits 2,966,177 — — Intergovernmental 1,134,754 1,486,919 — Charges for services 3,106,325 — — Fines and forfeits 187,077 Investment earnings(losses) (687,603) (137,413) (338,952) Other 907,536 Total revenue 36,583,265 1,349,506 611,249 Expenditures Current General government 6,385,240 49,338 — Public safety 14,669,874 Public works 5,665,067 Parks and recreation 5,849,899 132,902 — Capital outlay 718,944 1,304,679 — Debt service Principal — — — Interest and fiscal charges — — 1,053 Total expenditures 33,289,024 1,486,919 1,053 Excess(deficiency)of revenue over expenditures 3,294,241 (137,413) 610,196 Other financing sources(uses) Transfers in 1,620,000 Transfers(out) (4,005,000) — (3,500,194) Sale of capital assets 16,136 Bonds issued — — — Premium on debt issued — — — Total other financing sources(uses) (2,368,864) — (3,500,194) Net change in fund balances 925,377 (137,413) (2,889,998) Fund balances(deficit) Beginning of year 19,886,420 — 10,811,270 End of year $ 20,811,797 $ (137,413) $ 7,921,272 See notes to basic financial statements -28- Capital Projects Future Road Facilities Construction Capital Nonmajor Total Improvements C.I.P. Projects Projects Governmental Governmental (2025) (4420) (4500) (4930) Funds Funds $ — $ — $ — $ — $ 2,576,364 $ 30,872,555 101,839 206,597 — — — — 712,756 1,277,756 36,128 — — — 130,096 1,119,475 — — — — — 2,966,177 3,660,307 — — — 180,004 6,461,984 — — — — 1,669,743 4,776,068 187,077 — 31,313 (22,250) (651,851) (884,748) (2,691,504) 1,206,403 — 1,287,637 3,401,576 3,696,435 31,313 1,184,153 (651,851) 5,773,691 48,577,761 — — — — 1,052,006 7,486,584 490,000 15,159,874 1,125,701 — — 396,655 7,187,423 1,956,516 7,939,317 9,167,297 — 1,505,442 305,752 643,962 13,646,076 1,140,000 1,140,000 189,574 406,249 596,876 9,167,297 1,315,275 1,505,442 305,752 6,085,388 53,156,150 (5,470,862) (1,283,962) (321,289) (957,603) (311,697) (4,578,389) 4,401,000 — 3,500,194 — 1,008,358 10,529,552 (3,314,648) (1,829,358) (12,649,200) 563 16,699 7,995,000 — — — 7,995,000 164,138 — — — 164,138 4,401,000 8,159,138 3,500,194 (3,314,648) (820,437) 6,056,189 (1,069,862) 6,875,176 3,178,905 (4,272,251) (1,132,134) 1,477,800 (1,510,390) 6,091,390 (521,639) 17,395,786 20,586,435 72,739,272 $ (2,580,252) $ 12,966,566 $ 2,657,266 $ 13,123,535 $ 19,454,301 $ 74,217,072 -29- 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 31,2022 Total net change in fund balances—governmental funds $ 1,477,800 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 13,680,237 Capital contributions 83,668 Depreciation/amortization expense (6,622,992) Capital assets contributed by enterprise funds 3,611,782 Net pension assets are only recorded in the government-wide financial statements as they are not current financial resources to governmental funds. 851,297 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. (7,995,000) 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. 1,140,000 Interest on long-term debt in the Statement of Activities differs from the amount reported in the governmental funds because interest is recognized as an expenditure in the funds when it is due, and thus requires the use of current financial resources. In the Statement of Activities,however, interest expense is recognized as the interest accrues,regardless of when it is due. (12,775) 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. (94,808) 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. 1,384,050 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 647,545 Add back internal service fund activity allocated to business-type activities (4,669) 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 (22,760,932) Total OPEB liability 609,907 Deferred outflows of resources—pension plan deferments 7,707,189 Deferred outflows of resources—OPEB plan deferments 95,661 Deferred inflows of resources—pension plan deferments 13,527,475 Deferred inflows of resources—OPEB plan deferments (733,831) Change in net position—governmental activities $ 6,591,604 See notes to basic financial statements -30- 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 31,2022 Budgeted Amounts Over(Under) Original Final Actual Budget Revenue Taxes $ 28,271,439 $ 28,271,439 $ 28,296,191 $ 24,752 Other taxes 91,700 91,700 104,758 13,058 Franchise taxes 565,000 565,000 565,000 - Special assessments 2,500 2,500 3,050 550 Licenses and permits 1,780,865 1,780,865 2,966,177 1,185,312 Intergovernmental 998,500 1,021,543 1,134,754 113,211 Charges for services 3,402,830 3,402,830 3,106,325 (296,505) Fines and forfeits 300,000 300,000 187,077 (112,923) Investment earnings(losses) 205,000 205,000 (687,603) (892,603) Other 970,500 972,931 907,536 (65,395) Total revenue 36,588,334 36,613,808 36,583,265 (30,543) Expenditures Current General government 6,744,040 6,799,566 6,385,240 (414,326) Public safety 14,975,967 14,920,867 14,669,874 (250,993) Public works 5,994,147 6,111,990 5,665,067 (446,923) Parks and recreation 5,738,380 6,004,895 5,849,899 (154,996) Capital outlay General government 246,000 392,860 330,839 (62,021) Public safety - 171,500 77,754 (93,746) Public works 77,000 86,000 35,423 (50,577) Parks and recreation 299,800 347,585 274,928 (72,657) Total expenditures 34,075,334 34,835,263 33,289,024 (1,546,239) Excess of revenue over expenditures 2,513,000 1,778,545 3,294,241 1,515,696 Other financing sources(uses) Sale of capital assets 22,000 22,000 16,136 (5,864) Transfers in 1,470,000 1,620,000 1,620,000 - Transfers(out) (4,005,000) (4,005,000) (4,005,000) - Total other financing sources(uses) (2,513,000) (2,363,000) (2,368,864) (5,864) Net change in fund balances $ - $ (584,455) 925,377 $ 1,509,832 Fund balances Beginning of year 19,886,420 End of year $ 20,811,797 See notes to basic financial statements -31- CITY OF APPLE VALLEY Statement of Net Position Proprietary Funds as of December 31,2022 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 $ 3,269,459 $ — $ — $ 13,908,249 Receivables Special assessments Current — — — 234,793 Delinquent — — — 12,410 Accounts 3,193 — 129,013 2,862,876 Interest — — — (6,437) Due from other governmental units — — 249,077 — Due from other funds — — — 294,356 Prepaids 15,977 314,563 Inventory 1,783,324 64,131 Total current assets 5,071,953 — 378,090 17,684,941 Noncurrent assets Deferred special assessment receivable — — — 7,008 Capital assets Land and land improvements 1,177,683 — 2,000 2,162,729 Construction in progress 52,882 — — — Buildings 3,837,556 — 6,314,281 11,780,603 Other improvements 87,149 — 109,420 122,299,577 Furniture and equipment 362,676 — 374,698 4,224,596 Leased assets 1,298,265 — — — Less accumulated depreciation/amortization (2,520,701) — (3,816,615) (67,071,145) Total capital assets(net of accumulated depreciation/amortization) 4,295,510 — 2,983,784 73,396,360 Total noncurrent assets 4,295,510 — 2,983,784 73,403,368 Total assets 9,367,463 — 3,361,874 91,088,309 Deferred outflows of resources Pension plan deferments 205,728 — 60,912 502,621 OPEB plan deferments 19,402 — 4,899 48,260 Total deferred outflows of resources 225,130 — 65,811 550,881 Total assets and deferred outflows of resources $ 9,592,593 $ — $ 3,427,685 $ 91,639,190 See notes to basic financial statements -32- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ 4,144,648 $ 649,853 $ 369,576 $ 22,341,785 $ 4,971,749 3,792 — — 238,585 — 12,410 — 691,226 — 153,121 3,839,429 — 12,874 — — 6,437 — 2,388 251,465 — 294,356 — 330,540 302,114 1,847,455 — 4,852,540 649,853 525,085 29,162,462 5,273,863 7,008 — 2,303,980 513,560 — 6,159,952 — 346,621 — — 399,503 — 21,932,440 — 58,069,448 2,414,320 — 182,979,914 — 985,389 5,947,359 16,929,321 1,298,265 — (27,576,710) (540,101) — (101,525,272) (10,531,347) 34,128,728 2,387,779 — 117,192,161 6,397,974 34,128,728 2,387,779 — 117,199,169 6,397,974 38,981,268 3,037,632 525,085 146,361,631 11,671,837 66,962 — — 836,223 — 1,764 — — 74,325 — 68,726 — — 910,548 — $ 39,049,994 $ 3,037,632 $ 525,085 $ 147,272,179 $ 11,671,837 -33- (continued) CITY OF APPLE VALLEY Statement of Net Position Proprietary Funds(continued) as of December 31,2022 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 $ 57,452 $ - $ 16,467 $ 93,146 Accounts payable 494,846 - 38,770 195,014 Contracts payable 1,037 17,233 Interest payable 1,025 8,201 Due to other governmental units 117,603 - 17,641 121,129 Claims payable - - - - Due to other funds - - 294,356 - Unearned revenue - - 32,487 - Accrued compensated absences 78,800 - 9,700 156,200 Lease liability 132,336 - - - Financed purchase - - - - Revenue note payable - - - 460,836 Bonds payable - - - 405,000 Total current liabilities 883,099 - 409,421 1,456,759 Noncurrent liabilities Accrued compensated absences 65,620 - 4,583 142,674 Total OPEB liability 61,205 - 15,456 152,241 Net pension liability 654,757 - 193,859 1,599,661 Advance from other fund - - 1,020,006 - Lease liability 1,033,841 - - - Financed purchase - - - - Revenue note payable - - - 2,235,360 Bonds payable - - - 5,082,273 Total noncurrent liabilities 1,815,423 - 1,233,904 9,212,209 Total liabilities 2,698,522 - 1,643,325 10,668,968 Deferred inflows of resources Pension plan deferments 11,248 - 3,330 27,481 OPEB plan deferments 57,058 - 14,409 141,926 Total deferred inflows of resources 68,306 - 17,739 169,407 Net position Net investment in capital assets 3,129,333 - 2,983,784 65,212,891 Unrestricted 3,696,432 - (1,217,163) 15,587,924 Total net position 6,825,765 - 1,766,621 80,800,815 Total liabilities,deferred inflows of resources,and net position $ 9,592,593 $ - $ 3,427,685 $ 91,639,190 See notes to basic financial statements -34- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ 5,690 $ 569 $ - $ 173,324 $ - 43,127 2,125 43,313 817,195 47,227 53,987 - - 72,257 - 4,735 - - 13,961 - 3,674 (46) - 260,001 27 6,126 294,356 - 32,487 - 200 244,900 1,939,500 132,336 - 52,929 460,836 - 230,000 - - 635,000 - 341,413 2,648 43,313 3,136,653 2,045,809 2 212,879 1,300,873 5,564 - - 234,466 - 213,117 - - 2,661,394 - 1,020,006 - 1,033,841 - 85,390 2,235,360 - 2,518,691 - - 7,600,964 - 2,737,374 14,998,910 1,386,263 3,078,787 2,648 43,313 18,135,563 3,432,072 3,661 - - 45,720 - 5,187 - - 218,580 - 8,848 - - 264,300 - 33,386,073 2,387,779 - 107,099,860 6,259,655 2,576,286 647,205 481,772 21,772,456 1,980,110 35,962,359 3,034,984 481,772 128,872,316 8,239,765 $ 39,049,994 $ 3,037,632 $ 525,085 $ 147,272,179 $ 11,671,837 Total net position-enterprise funds $ 128,872,316 Adjustment to reflect the consolidation of internal service fund activity related to enterprise funds (307,342) Net position-business-type activities $ 128,564,974 -35- CITY OF APPLE VALLEY Statement of Revenue,Expenses,and Changes in Net Position Proprietary Funds Year Ended December 31,2022 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 $ 10,882,866 $ - $ 720,909 $ - Charges for services - - - 13,063,988 Total operating revenue 10,882,866 - 720,909 13,063,988 Cost of goods sold 7,630,825 - - - Gross profit 3,252,041 - 720,909 13,063,988 Operating expenses Personal services 1,460,110 - 346,361 2,198,456 Contractual services 40,102 - 57,070 289,650 Other charges 333,563 - 17,700 923,319 Supplies and repairs 54,666 - 65,544 482,920 Insurance 81,600 - 30,100 270,000 Utilities 56,861 - 199,617 505,272 Depreciation/amortization 293,349 - 315,575 2,904,645 Sewer charges - - - 3,477,693 Total operating expenses 2,320,251 - 1,031,967 11,051,955 Operating income(loss) 931,790 - (311,058) 2,012,033 Nonoperating revenue(expense) Taxes - - 121,000 - Intergovernmental - - - 50 Investment earnings(losses) (134,076) - - (604,903) Other income 2,882 - 849 26,016 Gain(loss)on sale of capital assets 2,699 - - (23,201) Capital assets contributed to governmental activities - (3,611,782) - - Pension-related obligations contributed to governmental activities - 283,687 - - Interest expense (12,938) - - (184,658) Total nonoperating revenue(expense) (141,433) (3,328,095) 121,849 (786,696) Income(loss)before capital contributions and transfers 790,357 (3,328,095) (189,209) 1,225,337 Capital contributions - - - 1,119,590 Capital contributions-connection fees - - - 662,022 Transfers in - 3,739,648 - - Transfers(out) (850,000) (416,743) - (770,000) Change in net position (59,643) (5,190) (189,209) 2,236,949 Net position Beginning of year 6,885,408 5,190 1,955,830 78,563,866 End of year $ 6,825,765 $ - $ 1,766,621 $ 80,800,815 See notes to basic financial statements -36- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ - $ - $ - $ 11,603,775 $ - 2,863,316 372,553 618,160 16,918,017 4,066,694 2,863,316 372,553 618,160 28,521,792 4,066,694 7,630,825 - 2,863,316 372,553 618,160 20,890,967 4,066,694 238,002 3,847 3,185 4,249,961 1,339,647 249,587 45,287 41,517 723,213 17,049 431,287 54,285 8,431 1,768,585 1,067,692 186,707 3,167 - 793,004 - 34,000 5,000 22,000 442,700 - 42,368 3,214 469,028 1,276,360 - 1,160,960 90,112 - 4,764,641 1,280,096 3,477,693 - 2,342,911 204,912 544,161 17,496,157 3,704,484 520,405 167,641 73,999 3,394,810 362,210 121,000 - 50 - (103,819) (21,917) (12,675) (877,390) (195,421) 934 - - 30,681 - (27,505) - - (48,007) 79,227 (3,611,782) - 283,687 - (60,299) - - (257,895) (15,214) (190,689) (21,917) (12,675) (4,359,656) (131,408) 329,716 145,724 61,324 (964,846) 230,802 61,220 - - 1,180,810 - 446,028 - 1,108,050 - 3,739,648 416,743 (2,036,743) - 836,964 145,724 61,324 3,026,919 647,545 35,125,395 2,889,260 420,448 125,845,397 7,592,220 $ 35,962,359 $ 3,034,984 $ 481,772 $ 128,872,316 $ 8,239,765 Change in net position-enterprise funds $ 3,026,919 Adjustment to reflect the consolidation of internal service fund activities related to the enterprise funds 4,669 Change in net position-business-type activities $ 3,031,588 -37- CITY OF APPLE VALLEY Statement of Cash Flows Proprietary Funds Year Ended December 31,2022 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 $ 10,884,037 $ (20,623) $ 657,775 $ 13,039,242 Cash receipts on interfund services provided - - - - Cash payments to suppliers (8,489,702) 23,937 (308,953) (6,026,376) Cash payments to employees for services (1,339,376) (93,606) (359,931) (1,977,372) Net cash flows from operating activities 1,054,959 (90,292) (11,109) 5,035,494 Cash flows from capital and related financing activities Acquisition and construction of capital assets (61,789) - (173,459) (1,662,676) Proceeds(payments)on transfer of capital assets - 573,618 - - Proceeds(payments)on transfer of debt - (247,029) - - Capital contributions-connection fees received - - - 662,022 Intergovernmental revenue - - - 50 Proceeds from sale of capital assets 2,699 - - - Proceeds from issuance of debt - - -Payment on debt (132,088) - - (875,925) Interest paid (11,913) - - (185,702) Net cash flows from capital and related financing activities (203,091) 326,589 (173,459) (2,062,231) Cash flows from investing activities Interest received(paid)on investments (134,076) - - (598,466) Cash flows from noncapital financing activities Taxes - - 121,000 - Cash received from other funds - - 63,568 1,799,097 Cash paid to other funds - (3,559,202) - - Transfers in - 3,739,648 - - Transfers(out) (850,000) (416,743) - (770,000) Net cash flows from noncapital financing activities (850,000) (236,297) 184,568 1,029,097 Net increase(decrease)in cash and cash equivalents (132,208) - - 3,403,894 Cash and cash equivalents Beginning of year 3,401,667 - - 10,504,355 End of year $ 3,269,459 $ - $ - $ 13,908,249 Reconciliation of operating income(loss)to net cash flows from operating activities Operating income(loss) $ 931,790 $ - $ (311,058) $ 2,012,033 Adjustments to reconcile operating income(loss)to net cash flows from operating activities Depreciation 293,349 - 315,575 2,904,645 Other revenue 2,882 - 849 26,016 Change in assets,deferred outflows/inflows of resources,and liabilities Receivables Special assessments - - - (8,405) Accounts (1,711) 1,821 (69,010) (42,357) Due from other governmental units - - (27,460) - Inventory (198,788) 36,897 - 5,475 Prepaids (625) 1,233 605 (32,285) Deferred outflows of resources (3,472) - 7,755 26,910 Accounts payable (101,810) (13,242) 42,978 103,916 Contracts payable 1,037 - - (185,434) Accrued salaries payable 5,198 (18,102) 1,639 21,211 Claims payable - - - - Total OPEB liability (16,021) - (15,709) (54,689) Net pension liability 353,584 - 95,233 815,948 Accrued compensated absences 12,632 (75,504) (20,657) 23,157 Due to other governmental units 8,101 (951) 17,495 30,806 Unearned revenue - (22,444) 32,487 - Deferredinflowsofresources (231,187) - (81,831) (611,453) Net cash flows from operating activities $ 1,054,959 $ (90,292) $ (11,109) $ 5,035,494 Noncash investing,capital,and financing activities Capital contributions $ - $ - $ - $ 1,119,590 Net book value of capital asset disposals $ - $ - $ - $ 23,201 Amortization of bond premium(discount) $ - $ - $ - $ - Capital assets contributed to governmental activities $ - $ (3,611,782) $ - $ - Pension and compensated absences related obligations contributed to governmental activities $ - $ 283,687 $ - $ - See notes to basic financial statements -38- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ 2,819,024 $ 372,553 $ 612,247 $ 28,364,255 $ - 4,066,694 (1,006,871) (145,328) (510,303) (16,463,596) (1,350,553) (245,745) (3,278) (3,185) (4,022,493) (1,242,263) 1,566,408 223,947 98,759 7,878,166 1,473,878 (1,184,530) (14,734) - (3,097,188) (840,933) - - - 573,618 (573,618) (247,029) 247,029 446,028 - - 1,108,050 - 50- - - 2,699 125,483 2,040,924 - - 2,040,924 - (156,611) - - (1,164,624) (108,710) (93,617) - - (291,232) (15,214) 1,052,194 (14,734) - (1,074,732) (1,165,963) (103,819) (21,917) (12,675) (870,953) (195,421) - - - 121,000 - 1,862,665- - - (3,559,202) - 3,739,648 416,743 - - - (2,036,743) - 127,368 416,743 2,514,783 187,296 86,084 6,059,849 529,237 1,629,865 462,557 283,492 16,281,936 4,442,512 $ 4,144,648 $ 649,853 $ 369,576 $ 22,341,785 $ 4,971,749 $ 520,405 $ 167,641 $ 73,999 $ 3,394,810 $ 362,210 1,160,960 90,112 - 4,764,641 1,280,096 934 - - 30,681 - 5,015 - - (3,390) - (41,429) - (4,097) (156,783) - (8,812) - (1,816) (38,088)- - - (156,416) - (31,072) (21,540) 18,881 - - 50,074 - (24,227) (1,426) 30,673 36,862 (54,913) (33,942) (32,903) - (251,242) - (3,368) 569 - 7,147 - - - - - 1,948 (2,457) - - (88,876) - 88,676 - - 1,353,441 - (651) - - (61,023) (93,940) (4,753) (46) - 50,652 17 - - - 10,043 - (108,824) - - (1,033,295) - $ 1,566,408 $ 223,947 $ 98,759 $ 7,878,166 $ 1,473,878 $ 61,220 $ - $ - $ 1,180,810 $ - $ 27,505 $ - $ - $ 50,706 $ 45,256 $ 37,299 $ - $ - $ 37,299 $ - $ - $ - $ - $ (3,611,782) $ - $ - $ - $ - $ 283,687 $ - -39- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Notes to Basic Financial Statements as of December 31,2022 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. -40- 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/amortization 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 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. -41- 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/amortization 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. Facilities C.I.P Capital Projects Fund (4420) — Accounts for the expenditures and bond proceeds received from the issuance of 2021 and 2022 Facilities Capital Improvement Bonds. 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. The Fund was changed at the beginning of the year. The activity in this fund is now reported in the nonmajor Vallywood Golf Special Revenue Fund. 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. -42- 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. Investments are purchased and regulated according to Minnesota Statutes. 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. 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 lease receivables, property taxes, and special assessments receivable. Notes receivable are amounts due to the City related to the Village Pointe Plaza project. -43- 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. L. Inventories The inventories for the nonmajor Valleywood Golf Special Revenue Fund 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. -44- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 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. Leased capital assets are recorded based on the measurement of payments applicable to the lease term. 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/amortized using the straight-line method over their estimated useful lives. Leased assets are amortized over the term of the lease or over the useful life of the applicable asset class previously described, if future ownership is anticipated. 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. -45- 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, respectively, of net assets that applies to future periods, 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 inflows of resources related to lease receivables, which requires lessors to recognize deferred inflows of resources to correspond to lease receivables. These amounts are deferred and amortized in a systematic and rationale manner over the term of the lease. 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. -46- 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 intent 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 depattiitent 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, Valleywood Golf Special Revenue, 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. -47- 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/amortization,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. -48- 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. The City did reduce certain insurance coverage limits and deductibles in 2022 the result of internal risk assessment analysis by the City. 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 is included in the liabilities of the Dental Insurance Internal Service Fund at December 31, 2022, 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 2021 $ 6,928 $ 196,777 $ 199,527 $ 4,178 2022 $ 4,178 $ 191,324 $ 189,376 $ 6,126 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. X. Change in Accounting Principle During the year ended December 31, 2022 the City implemented GASB Statement No. 87, Leases. This statement included major changes in recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset.Under this statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources. Certain amounts necessary to fully restate fiscal 2021 financial information are not determinable; therefore, prior year comparative information has not been restated. The implementation of this new GASB statement in the current year did not require a restatement of net position. See Note 3, 5, and 6 for additional information on this change in the current year. -49- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Y. Change in Fund Structure During the year ended December 31, 2022, the City Council approved a change in fund structure of the City. The activity of the Municipal Golf Course previously reported in the Municipal Golf Course Proprietary Fund was changed to be reported in the nonmajor Valleywood Golf Special Revenue Fund starting at the beginning of the fiscal year. The financial activities to report this change in fund structure are reported on the financial statements within these two funds. Other information regarding the financial statement transactions reported on the financial statements in these two funds has been included throughout the notes to basic financial statements. NOTE 2—CASH AND INVESTMENTS A. Components of Cash and Investments Cash and investments at year-end consist of the following: Deposits $ 63,129 Investments 105,543,583 Petty cash 16,250 Total $ 105,622,962 Cash and investments are presented in the financial statements as follows: Statement of Net Position Cash and investments $ 105,622,962 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 department 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 $63,129, while the balance on the bank records was $106,012. At December 31, 2022, 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. -50- NOTE 2—CASH AND INVESTMENTS (CONTINUED) C. Investments The City has the following investments at year-end: Credit Risk Fair Value Interest Risk—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 Level 2 $ — $ 1,883,870 $ — $ 1,883,870 U.S.agency securities AA S&P Level 2 1,946,060 9,205,855 — 11,151,915 U.S.treasuries AAA Moody's Level 2 992,380 1,932,390 — 2,924,770 U.S.treasuries AAA S&P Level 2 — 1,003,670 — 1,003,670 State and local bonds AAA S&P Level 2 1,585,050 9,740,311 1,406,987 12,732,348 State and local bonds A S&P Level 2 647,559 2,174,334 — 2,821,893 State and local bonds AA S&P Level 2 3,441,636 18,069,091 321,379 21,832,106 State and local bonds Aa Moody's Level 2 1,652,329 11,114,342 409,220 13,175,891 State and local bonds Aaa Moody's Level 2 454,343 3,094,051 963,649 4,512,043 State and local bonds A Moody's Level 2 — 1,277,699 — 1,277,699 Negotiable certificates of deposit N/R N/A Level 2 7,501,280 8,868,606 — 16,369,886 $ 18,220,637 $ 68,364,219 $ 3,101,235 89,686,091 Investment pools/mutual funds 4M Fund N/R N/A Amortized Cost 4,528,743 First American Government Obligation Fund AAA S&P Level 1 11,328,749 Total investments $105,543,583 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. -51- 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. At December 31, 2022, the City held investments with Federal Home Loan Bank totaling 6.8 percent of its investment portfolio. 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—LEASE RECEIVABLE The City has entered into lease receivable agreements for cell tower rental and space at various city sites. The lease terms include rates ranging from 0.51 percent to 1.39 percent with final maturities through 2042. During the current year,the City received principal and interest payments of$546,055 and$65,746, respectively on these leases. NOTE 4—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 $ 1,248,729 $ — $ 1,248,729 Nonmajor funds 186,611 — 186,611 Enterprise Sports Arena — 294,356 294,356 Total $ 1,435,340 $ 294,356 $ 1,729,696 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. -52- NOTE 4—INTERFUND RECEIVABLES,PAYABLES,AND TRANSFERS (CONTINUED) B. Advance From and Advance To Other Funds Borrowing at year-end was as follows: Advance To Other Funds Governmental Closed Bond Future Capital Advance From Other Funds Issues Projects Total Governmental Nonmajor $ 412,285 $ — $ 412,285 Enterprise Sports Arena — 1,020,006 1,020,006 Total $ 412,285 $ 1,020,006 $ 1,432,291 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 31,2022 is $412,285. 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 31,2022 is $1,020,006. C. Interfund Transfers Transfers In Internal Governmental Enterprise Service Fund Road Construction Municipal Transfers Out General Fund Improvements Projects Nonmajor Golf Course VERF Total Governmental General Fund $ — $ 3,801,000 $ — $ 204,000 $ — $ — $ 4,005,000 Closed Bond Issues — — 3,500,194 — — — 3,500,194 Future Capital Projects 150,000 600,000 — 225,000 2,339,648 — 3,314,648 Nonmajor — — — 429,358 1,400,000 — 1,829,358 Enterprise Municipal Liquor 700,000 — — 150,000 — — 850,000 Municipal Golf Course — — — — — 416,743 416,743 Water and Sewer 770,000 — — — — — 770,000 Total $ 1,620,000 $ 4,401,000 $ 3,500,194 $ 1,008,358 $ 3,739,648 $ 416,743 $ 14,685,943 -53- NOTE 4—INTERFUND RECEIVABLES,PAYABLES,AND TRANSFERS (CONTINUED) The General Fund transferred $3,801,000 to the Road Improvements Fund Capital Projects Fund for the budgeted annual support of the infrastructure replacement program. The General Fund transferred $204,000 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 $3,500,194 to the Construction Projects Capital Projects Fund, to acquire the special assessment receivable balance for a construction project assessed during 2022. The Future Capital Projects — Capital Projects Fund transferred $150,000 to the General Fund to fund costs associated with developing a parks master and signage plan. The Future Capital Projects—Capital Projects Fund transferred$600,000 to the Road Improvements Fund to fund a portion of the annual infrastructure maintenance program. The Future Capital Projects—Capital Projects Fund transferred $225,000 to the Capital Building Fund, a nonmajor capital projects fund, for the budgeted annual support of the improvements to governmental buildings. The Future Capital Projects—Capital Projects Fund transferred $2,339,648 to the Municipal Golf Course Enterprise Fund,to fund the accumulated deficits in the enterprise fund and to close the enterprise fund. The Cable Capital Equipment Fund, a nonmajor capital projects fund, transferred $179,358 to the Cable TV Fund, a nonmajor special revenue fund,to fund the City's share of the cable TV programing. The Park Dedication nonmajor capital projects fund, transferred $250,000 to the Capital Building nonmajor Capital Projects Fund for future capital projects. The Park Dedication nonmajor capital projects fund transferred $1,400,000 to the Municipal Golf Course Enterprise Fund for the remaining unfunded balance from the construction of the Valleywood Clubhouse in prior years. The Municipal Liquor Fund transferred $700,000 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 $150,000 to the nonmajor Valleywood Golf Special Revenue Fund to support golf operations. The Municipal Golf Course Enterprise Fund transferred $416,743 of vehicles and equipment to the Vehicle Equipment Replacement Internal Service Fund. The Water and Sewer Utility Fund transferred $770,000 to the General Fund for the budgeted annual support of the General Fund. -54- NOTE 5—CAPITAL ASSETS Capital asset activity for the year ended December 31,2022 was as follows: A. Changes in Capital Assets Used in Governmental Activities Transfers and Beginning Completed End of Year Additions Deletions Construction(1) of Year Capital assets,not depreciated Land $ 4,581,173 $ — $ — $ 991,179 $ 5,572,352 Construction in progress 5,554,949 13,584,109 — (10,777,832) 8,361,226 Total capital assets,not depreciated 10,136,122 13,584,109 — (9,786,653) 13,933,578 Capital assets,depreciated Buildings 38,785,975 — — 3,513,433 42,299,408 Other improvements 26,591,738 — — 1,269,795 27,861,533 Furniture and equipment 21,606,330 937,062 (594,235) 1,561,722 23,510,879 Infrastructure 139,466,204 83,667 (272,358) 9,786,537 149,064,050 Total capital assets,depreciated 226,450,247 1,020,729 (866,593) 16,131,487 242,735,870 Less accumulated depreciation on Buildings 17,836,435 1,315,019 — 822,420 19,973,874 Other improvements 14,491,661 1,011,032 — 474,665 15,977,358 Furniture and equipment 14,765,221 1,473,570 (547,980) 862,349 16,553,160 Infrastructure 75,829,184 4,103,467 (273,357) — 79,659,294 Total accumulated depreciation 122,922,501 7,903,088 (821,337) 2,159,434 132,163,686 Net capital assets,depreciated 103,527,746 (6,882,359) (45,256) 13,972,053 110,572,184 Total capital assets,net $ 113,663,868 $ 6,701,750 $ (45,256) $ 4,185,400 $ 124,505,762 (1)The transfers related to the change in fund structure described in Note 1 to the basic financial statements -55- NOTE 5—CAPITAL ASSETS(CONTINUED) B. Changes in Capital Assets Used in Business-Type Activities Transfers Change in and Beginning Accounting Completed End of Year Principle(2) Additions Deletions Construction(1) of Year Capital assets,not depreciated/amortized Land $ 7,124,431 $ — $ 26,700 $ — $ (991,179) $ 6,159,952 Construction in progress 2,878,988 — 2,957,992 — (5,437,477) 399,503 Total capital assets,not depreciated/amortized 10,003,419 — 2,984,692 — (6,428,656) 6,559,455 Capital assets,depreciated/amortized Buildings 24,940,581 — — — (3,008,141) 21,932,440 Other improvements 177,748,289 — 1,180,913 (316,787) 4,367,499 182,979,914 Furniture and equipment 7,110,502 — 112,393 — (1,275,536) 5,947,359 Leased assets — 1,298,265 — — — 1,298,265 Total capital assets,depreciated/amortized 209,799,372 1,298,265 1,293,306 (316,787) 83,822 212,157,978 Less accumulated depreciation/amortization on Buildings 11,773,302 — 504,351 — (822,420) 11,455,233 Other improvements 82,560,195 — 3,847,079 (266,081) (474,665) 85,666,528 Furniture and equipment 4,852,649 — 270,283 — (862,349) 4,260,583 Leased assets — — 142,928 — — 142,928 Total accumulated depreciation/amortization 99,186,146 — 4,764,641 (266,081) (2,159,434) 101,525,272 Net capital assets,depreciated/amortized 110,613,226 1,298,265 (3,471,335) (50,706) 2,243,256 110,632,706 Total capital assets,net $ 120,616,645 $ 1,298,265 $ (486,643) $ (50,706) $ (4,185,400) $ 117,192,161 (1)The transfers related to the change in fund structure described in Note 1 to the basic financial statements (2)The change in accounting principle related to the implementation of GASB Statement No.87 on leases C. Depreciation Expense by Function Depreciation expense for the year ended December 31,2022 was charged to the following functions: Governmental activities General government $ 467,432 Public safety 271,996 Public works 4,303,696 Parks and recreation 1,579,868 Capital assets held by the City's internal service funds are charged to the various functions based on their usage of the assets 1,280,096 Total depreciation expense—governmental activities $ 7,903,088 Business-type activities Municipal liquor $ 293,349 Sports arena 315,575 Water and sewer 2,904,645 Storm drainage 1,160,960 Cemetery 90,112 Total depreciation expense—business-type activities $ 4,764,641 -56- NOTE 6-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 $ 8,245,000 G.O.Bonds 2015B $ 4,255,000 2.00-2.75% 12/15/2029 735,000 G.O.Bonds 2021B Capital Improvement $ 5,985,000 2.00-3.00% 12/15/2041 5,785,000 G.O.Bonds 2022A Capital Improvement $ 7,995,000 4.00-5.00% 12/15/2047 7,995,000 Total general obligation bonds 22,760,000 Financed purchases 138,319 Unamortized premium 607,393 Compensated absences 3,240,373 Total governmental activities $ 26,746,085 Business-type activities General obligation revenue bonds G.O.Bonds 2015B $ 1,605,000 2.00-2.75% 12/15/2026 $ 700,000 G.O.Bonds 2021A Refunding 2014A $ 5,945,000 1.00-3.00% 12/15/2033 5,120,000 G.O Bonds Storm Water 2022A $ 2,000,000 4.00-5.00% 12/15/2047 2,000,000 Total general obligation revenue bonds 7,820,000 General obligation revenue notes G.O.Water Revenue Note 2018A $ 4,000,000 2.95% 06/15/2028 2,696,196 Lease liability 1,166,177 Unamortized premium 415,964 Compensated absences 457,779 Total business-type activities $ 12,556,116 B. Changes in Long-Term Debt Change in Balance- Accounting Balance- Due Within Beginning of Year Principle(2) Additions Deletions Transfers(1) End of Year One Year Governmental activities General obligation bonds $ 15,785,000 $ - $ 7,995,000 $ 1,020,000 $ - $ 22,760,000 $ 1,205,000 General obligation improvement bonds 120,000 - - 120,000 - -Financed purchases - - - 108,710 247,029 138,319 52,929 Unamortized premium 512,585 - 164,138 69,330 - 607,393 - Compensated absences 3,334,313 - 1,064,371 1,233,815 75,504 3,240,373 1,233,900 Total governmental activities 19,751,898 - 9,223,509 2,551,855 322,533 26,746,085 2,491,829 Business-type activities General obligation revenue bonds 6,405,000 - 2,000,000 585,000 - 7,820,000 635,000 General obligation revenue notes 3,143,732 - - 447,536 - 2,696,196 460,836 Financed purchases 247,029 - - - (247,029) - - Lease liability - 1,298,265 - 132,088 - 1,166,177 132,336 Unamortized premium 412,339 - 40,924 37,299 - 415,964 - Compensated absences 518,802 - 186,314 247,337 (75,504) 457,779 244,900 Total business-type activities 10,726,902 1,298,265 2,227,238 1,449,260 (322,533) 12,556,116 1,473,072 Totalgovernment-wide $ 30,478,800 $ 1,298,265 $ 11,450,747 $ 4,001,115 $ - $ 39,302,201 $ 3,964,901 (1)The transfers related to the change in fund structure described in Note 1 to the basic financial statements (2)The change in accounting principle related to the implementation of GASB Statement No.87 on leases -57- NOTE 6-LONG-TERM DEBT (CONTINUED) C. Minimum Debt Payments Minimum annual payments required to retire debt are as follows: Governmental Activities Year Ending General Obligation Bonds Financed Purchases Total December 31, Principal Interest Principal Interest Principal Interest 2023 $ 1,205,000 $ 699,119 $ 52,929 $ 6,070 $ 1,257,929 $ 705,189 2024 1,355,000 648,913 83,212 3,402 1,438,212 652,315 2025 1,410,000 614,900 2,178 66 1,412,178 614,966 2026 1,455,000 580,700 - - 1,455,000 580,700 2027 1,485,000 542,438 1,485,000 542,438 2028-2032 6,995,000 2,074,905 - - 6,995,000 2,074,904 2033-2037 3,175,000 1,359,325 - - 3,175,000 1,359,325 2038-2042 3,330,000 848,800 - - 3,330,000 848,800 2043-2047 2,350,000 326,250 - - 2,350,000 326,250 $ 22,760,000 $ 7,695,350 $ 138,319 $ 9,538 $ 22,898,319 $ 7,704,887 Business-Type Activities General Obligation General Obligation Year Ending Revenue Bonds Revenue Notes Lease Liability Total December 31, Principal Interest Principal Interest Principal Interest Principal Interest 2023 $ 635,000 $ 225,299 $ 460,836 $ 76,164 $ 132,336 $ 11,664 $ 1,228,172 $ 313,127 2024 655,000 201,720 474,531 62,469 133,738 10,262 1,263,269 274,451 2025 680,000 183,120 488,633 48,367 140,680 8,820 1,309,313 240,307 2026 605,000 163,720 503,154 33,846 142,677 7,323 1,250,831 204,889 2027 510,000 145,432 518,106 18,894 144,189 5,811 1,172,295 170,137 2028-2032 2,780,000 499,363 250,936 3,701 472,557 7,943 3,503,493 511,007 2033-2037 905,000 284,403 - - - - 905,000 284,403 2033-2042 475,000 191,850 - - - - 475,000 191,850 2043-2047 575,000 79,875 - - - - 575,000 79,875 $ 7,820,000 $ 1,974,782 $ 2,696,196 $ 243,441 $ 1,166,177 $ 51,823 $ 11,682,373 $ 2,270,046 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. Debt service is covered respectively by special assessments, state aids, general property taxes, and tax increments. G.O. bonds are direct obligations and pledge the full faith and credit of the City. • 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. • 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. -58- NOTE 6—LONG-TERM DEBT (CONTINUED) • Financed Purchases—The City has three agreements for financing the acquisition of equipment for the municipal golf course. Revenues from the nonmajor Valleywood Golf Special Revenue Fund financed these agreements. These agreements mature from March 2023 to November 2025 and carry interest rates ranging from 3.5 to 5.7 percent. Upon the occurrence of a default on this agreement, the lessor may declare the entire balance of the unpaid principal and interest payments for the term of the agreement immediately due and payable; charge interest on all monies due from the date of default until paid; and require lessee to return the equipment originally financed. • Lease Liability — The City has an agreement for the use of leased space. The total amount of underlying leased assets by major classes and the related accumulated amortization is presented in Note 5 to the basic financial statements. The lease liability will be repaid by the General Fund. The lease carries an interest rate of 1.0 percent and has a final maturity of December 31,2031. Upon the occurrence of a default on this lease,the lessor may declare the entire balance of the unpaid lease payments for the term of the lease immediately due and payable; charge interest on all monies due from the date of default until paid; and require lessee to immediately vacate the property originally leased. • 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, Sports Arena, Water and Sewer, and Storm Drainage Funds will be used to liquidate this liability. 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 $ 733,950 $ 208,088 $ 2,863,316 G.O.Water Revenue Note 2018A Utility improvements Utility charges 100% 2018-2028 $ 2,939,637 $ 537,000 $13,063,988 G.O.Refunding Bonds 2021A Utility improvements Utility charges 100% 2021-2033 $ 5,737,378 $ 524,133 $13,063,988 G.O.Bonds Storm Water 2022A Utility improvements Utility charges 100% 2022-2047 $ 3,323,454 $ — $ 2,863,316 -59- NOTE 6—LONG-TERM DEBT (CONTINUED) 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, 2022, the following conduit debt issues were outstanding: Augustana Care Health Care Revenue Bonds(Augustana Health Care Center Project), Series 2016A S 14,315,000 Minnesota Senior Living LLC Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016A 61,725,000 Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016B 45,465,000 Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016C 6,235,000 Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016D 19,920,000 Apple Valley Senior Housing Inc. Senior Housing Revenue Refunding Bond, Series 2018 47,590,000 Total conduit debt obligations $ 195,250,000 NOTE 7—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. -60- NOTE 8—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 31,2022: Net Net Deferred Deferred Pension Pension Outflows Inflows Pension Pension Plans Asset Liabilities of Resources of Resources Expense PERA—GERF $ — $ 12,838,374 $ 4,033,878 $ 220,555 $ 1,832,328 PERA—PEPFF — 21,492,576 14,923,437 349,459 1,652,331 Fire Relief 4,791,100 — 1,199,912 2,681,274 167,469 Total pension plans $ 4,791,100 $ 34,330,950 $ 20,157,227 $ 3,251,288 $ 3,652,128 The General Fund, nonmajor Valleywood Golf Special Revenue Fund, Municipal Liquor, 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. -61- NOTE 8—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. -62- NOTE 8—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 2022, 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, 2022, were $929,365. 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 2022, 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 31,2022, were $1,097,714. 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, 2022, the City reported a liability of$12,838,374 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 $376,265 The net pension liability was measured as of June 30, 2022, 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, 2021 through June 30, 2022, relative to the total employer contributions received from all of the PERA's participating employers. The City's proportionate share was 0.1621 percent at the end of the measurement period and 0.1550 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 $ 12,838,374 State's proportionate share of the net pension liability associated with the City $ 376,265 For the year ended December 31, 2022,the City recognized pension expense of$1,776,072 for its proportionate share of the GERF's pension expense. In addition, the City recognized an additional $56,256 as pension expense (and grant revenue) for its proportionate share of the state of Minnesota's contribution of$16.0 million to the GERF. -63- NOTE 8—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) At December 31, 2022, 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 $ 107,236 $ 131,236 Changes in actuarial assumptions 2,782,139 50,349 Net collective difference between projected and actual investment earnings 420,035 — Changes in proportion 257,810 38,970 Contributions paid to the PERA subsequent to the measurement date 466,658 — Total $ 4,033,878 $ 220,555 A total of$466,658 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, 2023. 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 2023 $ 1,214,653 2024 $ 1,232,682 2025 $ (261,710) 2026 $ 1,161,040 2. PEPFF Pension Costs At December 31, 2022, the City reported a liability of$21,492,576 for its proportionate share of the PEPFF's net pension liability. The net pension liability was measured as of June 30, 2022, 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, 2021 through June 30, 2022, relative to the total employer contributions received from all of the PERA's participating employers. The City's proportionate share was 0.4939 percent at the end of the measurement period and 0.4904 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, 2022. 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, 2021. 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. -64- NOTE 8—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 31,2022, the City recognized pension expense of$1,470,198 for its proportionate share of the Police and Fire Plan's pension expense. The City recognized $182,133 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 $21,492,576 State's proportionate share of the net pension liability associated with the City $ 938,958 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 $226,584 for the year ended December 31, 2022 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, 2022,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 $ 1,312,960 $ — Changes in actuarial assumptions 12,619,925 132,221 Net collective difference between projected and actual investment earnings 351,245 — Changesinproportion 90,376 217,238 Contributions paid to the PERA subsequent to the measurement date 548,931 — Total $ 14,923,437 $ 349,459 -65- NOTE 8—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) A total of$548,931 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, 2023. 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 2023 $ 2,696,569 2024 $ 2,723,114 2025 $ 2,434,431 2026 $ 4,378,202 2027 $ 1,792,731 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 Methods and Assumptions The total pension liability in the June 30, 2022, 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. -66- NOTE 8—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 27 years of service. In the Police and Fire Plan, salary growth assumptions range from 11.75 percent after one year of service to 3.00 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 2022: 1. GERF CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality improvement scale was changed from Scale MP-2020 to Scale MP-2021. 2. PEPFF CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality improvement scale was changed from Scale MP-2020 to Scale MP-2021. • The single discount rate changed from 6.50 percent to 5.40 percent. H. Discount Rate The discount rate for the General Employees Plan used to measure the total pension liability in 2022 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 position of the General Employees Fund was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. In the Police and Fire Fund, the fiduciary net position was projected to be available to make all projected future benefit payments of current plan members through June 30,2060. Beginning in fiscal year ended June 30, 2061, projected benefit payments exceed the fund's projected fiduciary net position. Benefit payments projected after were discounted at the municipal bond rate of 3.69 percent (based on the weekly rate closest to,but not later than,the measurement date of the Fidelity"20-Year Municipal GO AA Index"). The resulting equivalent single discount rate of 5.40 percent for the Police and Fire Fund was determined to give approximately the same present value of projected benefits when applied to all years of projected benefits as the present value of projected benefits using 6.50 percent applied to all years of projected benefits through the point of asset depletion and 3.69 percent thereafter. -67- NOTE 8—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) 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 Current 1%Increase in Discount Rate Discount Rate Discount Rate GERF discount rate 5.50% 6.50% 7.50% City's proportionate share of the GERF net pension liability $ 20,278,883 $ 12,838,374 $ 6,736,007 PEPFF discount rate 4.40% 5.40% 6.40% City's proportionate share of the PEPFF net pension liability $ 32,526,259 $ 21,492,576 $ 12,572,506 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. -68- NOTE 9—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 IRC, 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 2022 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 10—DEFINED BENEFIT PENSION PLAN—FIRE RELIEF ASSOCIATION A. Plan Description All members of the Apple Valley Fire Depai tiiient(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 67 active members, 12 inactive members entitled to future benefits, and 37 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. -69- NOTE 10—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 depatttttent 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. The Association's bylaws were amended in 2021 to increase the lump sum service pension to $11,000 for each year of service and the monthly service pension to $47.00 for each year of service effective January 1,2022. 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, 2022, were $385,849. The City's contributions were equal to the required contributions as set by state statutes. The City made voluntary contributions to the plan totaling $293,375. 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($4,791,100) for the plan. The net pension liability (asset) was measured as of December 31, 2021. 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, 2021. For the year ended December 31, 2022,the City recognized a pension expense of$167,469. The City also recognized$347,326 as revenue for the state of Minnesota's on-behalf contributions to the Depai intent. -70- NOTE 10—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 $ 6,649,312 $ 10,589,115 $ (3,939,803) Changes for the year Service cost 197,877 — 197,877 Interest 411,485 — 411,485 Difference between expected and actual experience 77,118 — 77,118 Change of assumptions 33,961 — 33,961 Change of benefit terms 856,669 — 856,669 Contributions—state and local — 624,213 (624,213) Net investment income — 1,833,065 (1,833,065) Benefit payments (526,854) (526,854) — Administrative costs — (28,871) 28,871 Total net changes 1,050,256 1,901,553 (851,297) Ending balance $ 7,699,568 $ 12,490,668 $ (4,791,100) At December 31,2022,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 $ 76,557 $ 209,239 Changes in actuarial assumptions 444,131 187,137 Differences between projected and actual investment earnings — 1,899,049 City contributions subsequent to the measurement date 293,375 — State aid to the City subsequent to the measurement date 385,849 385,849 Total $ 1,199,912 $ 2,681,274 Deferred outflows of resources totaling $679,224 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, 2023. Deferred inflows of resources totaling $385,849 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, 2023. 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 2023 $ (528,615) 2024 $ (661,456) 2025 $ (391,075) 2026 $ (205,195) 2027 $ 6,133 Thereafter $ 5,471 -71- NOTE 10—DEFINED BENEFIT PENSION PLAN—FIRE RELIEF ASSOCIATION (CONTINUED) E. Actuarial Assumptions The total pension liability at December 31, 2021 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 1.84% N/A—Not Applicable Mortality rates were based on the July 1, 2021 Minnesota PERA Police and Fire Plan actuarial valuation as described below: Healthy Pre-Retirement — Pub-2010 Public Safety Employee mortality tables with projected mortality improvements based on scale MP-2020. Healthy Post-Retirement—Pub-2010 Healthy Retired Public Safety mortality tables with projected mortality improvements based on scale MP-2020. Male rates are adjusted by a factor of 0.98. Disabled — Pub-2010 Public Safety Disabled Retired mortality tables with projected mortality improvements based on scale MP-2020. Male rates are adjusted by a factor of 1.05. The changes in actuarial assumptions and benefits since the prior valuation included: • The mortality assumptions were updated to the rates used in the July 1, 2021 Minnesota PERA Police and Fire Plan actuarial valuation. • The base annuity benefit was eliminated for all future retirees,the base annuity benefit for current retirees increased from $46.50 to $47.00 per month per year of service, and the lump sum benefit increased from$7,500 to $11,000 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 84.68 % 4.42 % 6.67 % International equity 6.82 4.91 % 7.16 % Fixed income 8.18 1.00 % 3.25 % Real estate and alternatives — 3.98 % 6.23 % Cash and equivalents 0.32 (0.33) % 1.92 % Total 100.00 % 6.66 % Reduced for assumed investment expense (0.50) Net assumed investment return(rounded to 1/4%) 6.25 % -72- NOTE 10—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) $ (4,221,598) $ (4,791,100) $ (5,293,597) 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. -73- NOTE 11—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$103,961. D. Membership Membership in the plan consisted of the following as of the latest actuarial valuation: Retirees and beneficiaries receiving benefits 10 Active plan members 191 Total members 201 E. Total OPEB Liability of the City The City's total OPEB liability of$1,545,589 as of year-end was measured as of December 31, 2022, and was determined by an actuarial valuation as of January 1,2022. The General Fund, Municipal Liquor, nonmajor Valleywood Golf Special Revenue, Sports Arena, Water and Sewer, and Storm Drainage Funds will be used to liquidate this liability. -74- NOTE 11—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, 2022, using the entry-age method. The following actuarial assumptions, applied to all periods included in the measurement,unless otherwise specified: Discount rate 2.06% 20-year municipal bond yield 2.06% Inflation rate 2.50% Salary increases 3.25% Healthcare trend rate 6.20%,grading to 3.90%over 53 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 2.06 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 2.12 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 2015 was used for Police and Fire members. Future retirees electing coverage is assumed to be 40.00 percent. Married future retirees electing spouse coverage is assumed to be 35.00 percent for all plan participants. G. Changes in the Total OPEB Liability Total OPEB Liability Beginning balance $ 2,291,579 Changes for the year Service cost 192,764 Interest 51,635 Differences between expected and actual experience 167,992 Changes of assumptions (1,060,954) Benefit payments (97,427) Total net changes (745,990) Ending balance $ 1,545,589 Assumption changes since the prior measurement date include the following: • Medical trend rate was updated based on trend rate models and surveys. • The discount rate was changed from 2.12 percent to 2.06 percent. • Future retiree participation rates were updated from 65.00 percent to 40.00 percent. • Future retiree spouse participation rates were updated from 40.00 percent for PERA Coordinated and 60.00 percent for PERA Police and Fire to 35.00 percent for all participants. -75- NOTE 11—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 1.06% 2.06% 3.06% Total OPEB liability $ 1,449,645 $ 1,545,589 $ 1,641,425 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 5.20%,decreasing to 6.20%,decreasing to 7.20%,decreasing to 2.90%over 53 years 3.90%over 53 years 4.90%over 53 years Total OPEB liability $ 1,759,643 $ 1,545,589 $ 1,364,015 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 $101,226. 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 $ 162,036 $ 430,210 Changes in actuarial assumptions 223,948 1,010,660 City's contributions subsequent to the measurement date 103,961 — Total $ 489,945 $ 1,440,870 A total of $103,961 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, 2023. 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 2023 $ (143,170) 2024 $ (143,170) 2025 $ (143,170) 2026 $ (143,170) 2027 $ (148,716) Thereafter $ (333,490) -76- NOTE 12—STEWARDSHIP AND ACCOUNTABILITY A. Deficit Fund Balances The following funds have a deficit fund balance at December 31, 2022: Amount Governmental American Rescue Plan Act $ 137,413 Road Improvements $ 2,580,252 Nonmajor funds Capital Projects Central Village Parking $ 27,787 Cable Capital Equipment $ 159,144 TIF District No. 15 Parkside Village $ 9,860 Internal Service Benefits/Other Insurance $ 1,002,310 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 were over budgeted amounts in the Future Capital Projects — Capital Projects Fund by $305,752, the Valleywood Golf Special Revenue Fund by $244,072, the Education Building Capital Projects Fund by$130,507,and the Cable Capital Equipment/PEG Capital Projects Fund by$10,085. NOTE 13—NET POSITION/FUND BALANCES A. Net Investment in Capital Assets The government-wide Statement of Net Position at December 31, 2022, 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 $ 13,933,578 $ 6,559,455 $ 20,493,033 Depreciable,net of accumulated depreciation 110,572,184 110,632,706 221,204,890 Less capital related long-term debt outstanding (23,505,712) (12,098,337) (35,604,049) Capital asset related accounts and contracts payable (895,280) — (895,280) Unused bond proceeds 15,623,832 2,006,036 17,629,868 Total net investment in capital assets $115,728,602 $107,099,860 $222,828,462 -77- NOTE 13-NET POSITION/FUND BALANCES (CONTINUED) B. Classifications At December 31,2022,the City had the following governmental fund balances: Special Revenue Debt Service Capital Projects American Closed Future Nonmajor General Rescue Bond Road Facilities Construction Capital Governmental Fund Plan Act Issues Improvements C.I.P. Projects Projects Funds Total Nonspendable Inventory $ 41,015 $ - $ - $ - $ - $ - $ - $ 32,267 $ 73,282 Prepaid items 116,479 - - - - - - 1,547 118,026 Total nonspendable 157,494 - - - - - - 33,814 191,308 Restricted Debt service - - - - - - - 412,778 412,778 EDA - - - - - - - 1,333,049 1,333,049 TIF - - - - - - - 1,248,022 1,248,022 TIF capital projects - - - - - - - 3,137,344 3,137,344 Park dedication - - - - - - - 1,735,508 1,735,508 Electric projects - - - - - - - 5,917,006 5,917,006 Facilities projects - - - - 12,966,566 2,657,266 - - 15,623,832 Cable TV - - - - - - - 176,668 176,668 Cable equipment - - - - - - - 163,403 163,403 Solid waste grant - - - - - - - 27,622 27,622 Police forfeiture - - - - - - - 97,073 97,073 Opioid settlement - - - - - - - 130,223 130,223 Lodging tax - - - - - - - 70,775 70,775 Total restricted - - - - 12,966,566 2,657,266 - 14,449,471 30,073,303 Committed Backup storage server 55,000 - - - - - - - 55,000 Compensation study 17,000 - - - - - - - 17,000 Body cam/in-car video server 90,000 - - - - - - - 90,000 Ammunition 22,000 - - - - - - - 22,000 800 MHz radio replacements 145,000 - - - - - - - 145,000 MSA traffic count study 40,000 - - - - - - - 40,000 Tailgate for auto 5,000 - - - - - - - 5,000 Carlograph to PreCise API 5,000 - - - - - - - 5,000 Diagnostic program 1,300 - - - - - - - 1,300 Fleet software training 1,245 - - - - - - - 1,245 Purchase iPad 1,100 - - - - - - - 1,100 Ash tree removals 21,000 - - - - - - - 21,000 Concrete removal and replacement 10,000 - - - - - - - 10,000 Load limit and street signs 5,000 - - - - - - - 5,000 Printing referendum information 20,000 - - - - - - - 20,000 Park referendum professional services 72,000 - - - - - - - 72,000 Park referendum postage 10,000 - - - - - - - 10,000 Productive parks program 13,000 - - - - - - - 13,000 Robotic field striper 40,000 - - - - - - - 40,000 Future development studies 10,000 - - - - - - - 10,000 Valleywood Golf - - - - - - - 180,355 180,355 Total committed 583,645 - - - - - - 180,355 764,000 -78- NOTE 13-NET POSITION/FUND BALANCES(CONTINUED) Special Revenue Debt Service Capital Projects American Closed Future Nonmajor General Rescue Bond Road Facilities Construction Capital Governmental Fund Plan Act Issues Improvements C.I.P. Projects Projects Funds Total Assigned Debt service - - 7,921,272 - - - - 1,883,582 9,804,854 Other capital projects - - - - - - 13,123,535 - 13,123,535 Police special projects - - - - - - - 53,939 53,939 Tree preservation - - - - - - - 377,624 377,624 Ponds - - - - - - - 253,915 253,915 Pathways and sidewalks - - - - - - - 255,671 255,671 Dodd Road - - - - - - - 246,794 246,794 Former education building - - - - - - - 78,493 78,493 Capital building - - - - - - - 961,633 961,633 Park improvement development - - - - - - - 3,042 3,042 C.I.P.development - - - - - - - 273,373 273,373 Valleywood improvement - - - - - - - 145,714 145,714 Physical improvement - - - - - - - 156,198 156,198 Private development - - - - - - - 133,853 133,853 Improvement construction - - - - - - - 100,797 100,797 Fire grants project - - - - - - - 17,818 17,818 Future improvements - - - - - - - 45,006 45,006 LOGIS ERP software replacement 100,000 - - - - - - - 100,000 Total assigned 100,000 - 7,921,272 - - - 13,123,535 4,987,452 26,132,259 Unassigned 19,970,658 (137,413) - (2,580,252) - - - (196,791) 17,056,202 Total $20,811,797 $ (137,413) $ 7,921,272 $ (2,580,252) $12,966,566 $ 2,657,266 $13,123,535 $19,454,301 $74,217,072 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, 2022, the unassigned fund balance of the General Fund was 55.4 percent of the subsequent year's budgeted expenditures. -79- NOTE 14—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. -80- NOTE 14—TAX ABATEMENT AGREEMENTS (CONTINUED) The outstanding principal balances as of December 31,2022 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% $177,521 $913,852 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% $334,310 $1,781,843 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% $206,367 $2,592,117 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% $53,585 $213,725 12/31/2025 jobs. Creation of 73,000 sq.ft.manufacturing TIF No. 17—Karamella facilities and the addition of 76 full-time 90% $65,141 $650,086 12/31/2026 jobs. -81- NOTE 15—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. D. Construction Commitments At December 31, 2022, the City is committed to various construction contracts for the improvement of city property. The City's remaining commitment under these contracts is $19,475,850. -82- THIS PAGE INTENTIONALLY LEFT BLANK 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 31,2022 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% 12/31/2022 06/30/2022 0.1621% $12,838,374 $ 376,265 $13,214,639 $12,117,471 105.95% 76.70% PERA—General Employees Retirement Fund Schedule of City Contributions Year Ended December 31,2022 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% 12/31/2022 $ 929,365 $ 929,365 $ — $12,391,208 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. -83- 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 31,2022 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% 12/31/2022 06/30/2022 0.4939% $21,492,576 $ 938,958 $22,431,534 $ 6,000,288 358.19% 70.50% PERA—Public Employees Police and Fire Fund Schedule of City Contributions Year Ended December 31,2022 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% 12/31/2022 $ 1,097,714 $ 1,097,714 $ — $ 6,201,802 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. -84- CITY OF APPLE VALLEY Apple Valley Firefighters'Relief Association Schedule of Changes in the Relief Association's Net Pension Liability and Related Ratios December 31,2022 City fiscal year-end date-December 31 2015 2016 2017 2018 2019 2020 2021 2022 Apple Valley Firefighters'Relief Association year-end date(measurement date)-December 31 2014 2015 2016 2017 2018 2019 2020 2021 Total pension liability Service cost $ 168,532 $ 181,221 $ 179,770 $ 149,826 $ 159,059 $ 201,766 $ 180,653 $ 197,877 Interest 369,565 398,162 402,119 427,292 419,004 410,516 416,808 411,485 Differences between expected and actual experience - 12,130 (23,940) (67,525) 21,501 (78,143) (180,523) 77,118 Changes of assumptions - (209,787) (509,724) 133,128 534,195 (154,449) 152,931 33,961 Changes in benefit terms 265,088 - - - 149,707 - 151,203 856,669 Benefit payments (269,330) (600,659) (528,192) (486,814) (652,816) (421,732) (607,080) (526,854) Net change in total pension liability 533,855 (218,933) (479,967) 155,907 630,650 (42,042) 113,992 1,050,256 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 6,649,312 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 $ 7,699,568 Plan fiduciary net position Contributions(state and local) $ 526,217 $ 477,537 $ 546,408 $ 530,781 $ 551,681 $ 566,875 $ 586,695 $ 624,213 Net investment income 239,737 (219,523) 549,126 1,164,210 (484,118) 1,754,977 1,620,613 1,833,065 Benefit payments (269,330) (600,659) (528,192) (486,814) (652,816) (421,732) (607,080) (526,854) Administrative costs (22,641) (35,434) (34,516) (36,279) (28,307) (25,849) (25,553) (28,871) Net change in plan fiduciary net position 473,983 (378,079) 532,826 1,171,898 (613,560) 1,874,271 1,574,675 1,901,553 Plan fiduciary net position- beginning ofyear 5,953,101 6,427,084 6,049,005 6,581,831 7,753,729 7,140,169 9,014,440 10,589,115 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 $12,490,668 Net pension liability(asset)-ending $ 62,621 $ 221,767 $ (791,026) $(1,807,017) $ (562,807) $(2,479,120) $(3,939,803) $(4,791,100) 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% 162.23% 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. -85- 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) 12/31/2022 $ 345,326 $ 622,213 $ (276,887) 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. -86- 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 31,2022 2018 2019 2020 2021 2022 Total OPEB liability Service cost $ 181,510 $ 199,217 $ 131,569 $ 165,292 $ 192,764 Interest 80,281 82,489 99,285 59,440 51,635 Differences between expected and actual experience (648,940) 16,181 167,992 Changes of assumptions 57,294 (118,563) 203,592 89,997 (1,060,954) Benefit payments (61,516) (63,841) (68,021) (86,765) (97,427) Net change in total OPEB liability 257,569 99,302 (282,515) 244,145 (745,990) Total OPEB liability—beginning of year 1,973,078 2,230,647 2,329,949 2,047,434 2,291,579 Total OPEB liability—end of year $ 2,230,647 $ 2,329,949 $ 2,047,434 $ 2,291,579 $ 1,545,589 Covered-employee payroll $ 14,500,000 $ 15,000,000 $ 15,300,000 $ 15,800,000 $ 17,900,000 Total OPEB liability as a percentage of covered-employee payroll 15.4% 15.5% 13.4% 14.5% 8.6% 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. -87- CITY OF APPLE VALLEY Notes to Required Supplementary Information December 31,2022 PERA—GENERAL EMPLOYEES RETIREMENT FUND 2022 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality improvement scale was changed from Scale MP-2020 to Scale MP-2021. 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. -88- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2022 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. -89- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2022 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. -90- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2022 PERA—PUBLIC EMPLOYEES POLICE AND FIRE FUND 2022 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality improvement scale was change from Scale MP-2020 to Scale MP-2021. • This single discount rate changed from 6.50 percent to 5.40 percent. 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. -91- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2022 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. -92- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2022 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. -93- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2022 APPLE VALLEY FIREFIGHTERS' RELIEF ASSOCIATION 2022 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality assumptions were updated to the rates used in the July 1,2021 Minnesota PERA Police and Fire Plan actuarial valuation. 2022 CHANGES IN PLAN PROVISIONS • The base annuity benefit was eliminated for all future retirees, the base annuity benefit for current retirees increased from $46.50 to $47.00 per month per year of service, and the lump sum benefit increased from$7,500 to $11,000 per year of service. 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. -94- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2022 APPLE VALLEY FIREFIGHTERS' RELIEF ASSOCIATION(CONTINUED) 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. 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. -95- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2022 OTHER POST-EMPLOYMENT BENEFITS PLAN 2022 CHANGES IN ACTUARIAL ASSUMPTIONS • Medical trend rate was updated based on trend rate models and surveys. • The discount rate was changed from 2.12 percent to 2.06 percent. • Future retiree participation rates were updated from 65.00 percent to 40.00 percent. • Future retiree spouse participation rates were updated from 40.00 percent for PERA Coordinated and 60.00 percent for PERA Police and Fire,to 35.00 percent for all participants. 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. -96- 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 31,2022 Special Debt Capital Revenue Service Projects Total Assets Cash and investments $ 2,069,789 $ 3,544,382 $ 15,025,331 $ 20,639,502 Receivables Accounts 11,072 - 155,697 166,769 Lease 974,001 974,001 Due from other governmental units 44,840 44,840 Inventory 32,267 32,267 Prepaids 1,547 1,547 Total assets $ 2,159,515 $ 3,544,382 $ 16,155,029 $ 21,858,926 Liabilities Accrued salaries payable $ 35,429 $ - $ - $ 35,429 Accounts payable 46,776 - 678,082 724,858 Contracts payable 55,962 55,962 Due to other governmental units 353 - (52) 301 Due to other funds 186,611 186,611 Advances from other funds - - 412,285 412,285 Unearned revenue 27,378 27,378 Total liabilities 109,936 - 1,332,888 1,442,824 Deferred inflows of resources Lease revenue for subsequent years 961,801 961,801 Fund balances(deficit) Nonspendable 33,814 - - 33,814 Committed 180,355 180,355 Restricted 1,835,410 1,660,800 10,953,261 14,449,471 Assigned - 1,883,582 3,103,870 4,987,452 Unassigned - - (196,791) (196,791) Total fund balances 2,049,579 3,544,382 13,860,340 19,454,301 Total liabilities,deferred inflows of resources,and fund balances $ 2,159,515 $ 3,544,382 $ 16,155,029 $ 21,858,926 -97- CITY OF APPLE VALLEY Nonmajor Governmental Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances Year Ended December 31,2022 Special Debt Capital Revenue Service Projects Total Revenues Taxes $ — $ 1,469,561 $ 1,106,803 $ 2,576,364 Other taxes 101,839 101,839 Franchise taxes 712,756 712,756 Special assessments — 130,096 — 130,096 Intergovernmental 180,004 180,004 Charges for services 1,669,743 1,669,743 Investment earnings(losses) (75,398) (154,495) (654,855) (884,748) Other 634,173 — 653,464 1,287,637 Total revenues 2,510,361 1,445,162 1,818,168 5,773,691 Expenditures Current General government 125,905 5,164 920,937 1,052,006 Public safety 490,000 490,000 Public works 18,182 — 378,473 396,655 Parks and recreation 1,930,811 — 25,705 1,956,516 Capital outlay 8,639 — 635,323 643,962 Debt service Principal — 1,140,000 — 1,140,000 Interest and fiscal charges — 383,475 22,774 406,249 Total expenditures 2,573,537 1,528,639 1,983,212 6,085,388 Excess(deficiency)of revenues over expenditures (63,176) (83,477) (165,044) (311,697) Other financing sources(uses) Transfers in 329,358 — 679,000 1,008,358 Transfers(out) (1,829,358) (1,829,358) Sale of capital assets 563 563 Total other financing sources(uses) 329,921 — (1,150,358) (820,437) Net change in fund balances 266,745 (83,477) (1,315,402) (1,132,134) Fund balances Beginning of year 1,782,834 3,627,859 15,175,742 20,586,435 End of year $ 2,049,579 $ 3,544,382 $ 13,860,340 $ 19,454,301 -98- 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. • Opioid Settlement Fund — Accounts for the deposit and expenditures of national opioid settlement funds. • Valleywood Golf— Accounts for the activities related to the operation of the Valleywood Golf Course and banquet facility. • 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. -99- CITY OF APPLE VALLEY Nonmajor Special Revenue Funds Combining Balance Sheet as of December 31,2022 Solid Waste Police Opioid Cable TV Grant Forfeiture Settlement (2010) (2040) (2060) (2115) Assets Cash and investments $ 146,739 $ 27,622 $ 97,073 $ 130,223 Receivables Accounts — — — — Due from other governmental units 44,840 — — — Inventory — — — — Prepaids — — — — Total assets $ 191,579 $ 27,622 $ 97,073 $ 130,223 Liabilities Accrued salaries payable $ 12,997 S — $ — $ — Accounts payable 1,914 — — — Due to other governmental units — — — Unearned revenue — — — — Total liabilities 14,911 — — — Fund balances Nonspendable — — — — Committed — — — — Restricted 176,668 27,622 97,073 130,223 Total liabilities 176,668 27,622 97,073 130,223 Total liabilities and fund balances $ 191,579 $ 27,622 $ 97,073 $ 130,223 -100- Valleywood EDA Lodging Golf Operations Tax (2200) (3210) (7000) Totals $ 261,412 $ 1,333,049 $ 73,671 $ 2,069,789 946 — 10,126 11,072 44,840 32,267 32,267 1,547 1,547 $ 296,172 $ 1,333,049 $ 83,797 $ 2,159,515 $ 22,432 $ — $ — $ 35,429 31,840 — 13,022 46,776 353 — — 353 27,378 27,378 82,003 — 13,022 109,936 33,814 33,814 180,355 — — 180,355 1,333,049 70,775 1,835,410 214,169 1,333,049 70,775 2,049,579 $ 296,172 $ 1,333,049 $ 83,797 $ 2,159,515 -101- CITY OF APPLE VALLEY Nonmajor Special Revenue Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances as of December 31,2022 Solid Waste Police Opioid Cable TV Grant Forfeiture Settlement (2010) (2040) (2060) (2115) Revenues Other taxes $ — $ — $ — $ — Intergovernmental 180,004 — — — Charges for services — — — — Investment earnings(losses) (4,751) (1,593) (6,254) 358 Other revenue Miscellaneous — 11,110 493,198 129,865 Total revenues 175,253 9,517 486,944 130,223 Expenditures Current General government — — — — Public safety — — 490,000 — Public works — 18,182 — — Parks and recreation 332,717 — — — Capital outlay 596 — — — Total expenditures 333,313 18,182 490,000 — Excess(deficiency)of revenue over expenditures (158,060) (8,665) (3,056) 130,223 Other financing sources Sale of capital assets — — — — Transfers in 179,358 — — — Total other financing sources 179,358 — — — Net change in fund balances 21,298 (8,665) (3,056) 130,223 Fund balances Beginning of year 155,370 36,287 100,129 — End of year $ 176,668 $ 27,622 $ 97,073 $ 130,223 -102- Valleywood EDA Lodging Golf Operations Tax (2200) (3210) (7000) Totals $ — $ — $ 101,839 $ 101,839 180,004 1,669,743 1,669,743 (59,795) (3,363) (75,398) 634,173 1,669,743 (59,795) 98,476 2,510,361 19,158 106,747 125,905 — — — 490,000 18,182 1,598,094 — — 1,930,811 8,043 8,639 1,606,137 19,158 106,747 2,573,537 63,606 (78,953) (8,271) (63,176) 563 — — 563 150,000 329,358 150,563 — — 329,921 214,169 (78,953) (8,271) 266,745 1,412,002 79,046 1,782,834 $ 214,169 $ 1,333,049 $ 70,775 $ 2,049,579 -103- 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. -104- CITY OF APPLE VALLEY Nonmajor Debt Service Funds Combining Balance Sheet as of December 31,2022 Tax Taxable Increment Tax Improvement G.O. Closed Downtown Increment Bonds Bond Issues Redevelopment Bonds of 2003 of 2012 (3075) (3260) (3270) (3380) Assets Cash and investments $ 1,883,582 $ 106,313 $ 1,141,709 $ 102,265 Fund balances Restricted $ — $ 106,313 $ 1,141,709 $ 102,265 Assigned 1,883,582 — — — Total fund balances $ 1,883,582 $ 106,313 $ 1,141,709 $ 102,265 -105- G.O. Facilities Refunding G.O. Capital Bonds Park Bonds Improvements of 2013 of 2015 Bonds (3385) (3395) (3405) Total $ 96,935 $ 194,945 $ 18,633 $ 3,544,382 $ 96,935 $ 194,945 $ 18,633 $ 1,660,800 1,883,582 $ 96,935 $ 194,945 $ 18,633 $ 3,544,382 -106- CITY OF APPLE VALLEY Nonmajor Debt Service Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances Year Ended December 31,2022 Tax Taxable Increment Tax Improvement G.O. Closed Downtown Increment Bonds Bond Issues Redevelopment Bonds of 2003 of 2012 (3075) (3260) (3270) (3380) Revenues Taxes $ — $ — $ — $ — Special assessments — — — 130,096 Investment earnings(losses) (83,393) (4,832) (50,546) (4,509) Total revenues (83,393) (4,832) (50,546) 125,587 Expenditures Current General government — 3,164 — 2,000 Debt service Principal — — — 120,000 Interest and fiscal charges — — — 2,400 Total expenditures — 3,164 — 124,400 Net change in fund balances (83,393) (7,996) (50,546) 1,187 Fund balances Beginning of year 1,966,975 114,309 1,192,255 101,078 End of year $ 1,883,582 $ 106,313 $ 1,141,709 $ 102,265 -107- G.O. Facilities Refunding G.O. Capital Bonds Park Bonds Improvement of 2013 of 2015 Bonds (3385) (3395) (3405) Total $ 344,300 $ 730,170 $ 395,091 $ 1,469,561 130,096 (3,175) (8,354) 314 (154,495) 341,125 721,816 395,405 1,445,162 — — — 5,164 155,000 665,000 200,000 1,140,000 173,408 30,895 176,772 383,475 328,408 695,895 376,772 1,528,639 12,717 25,921 18,633 (83,477) 84,218 169,024 — 3,627,859 $ 96,935 $ 194,945 $ 18,633 $ 3,544,382 -108- 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. • Education Building Fund —Accounts for the costs and revenues associated with the use of the Education 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. • 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. -109- 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. • Future Improvements Fund—Accounts for future capital improvements of the City. • 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. -110- CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Balance Sheet as of December 31,2022 Park Police Special Tree Pathways and Education Dedication Projects Preservation Pond Sidewalks Dodd Road Building (2015) (2055) (2070) (2075) (2080) (2085) (2090) Assets Cash and investments $ 1,735,508 $ 53,939 $ 377,624 $ 253,915 $ 255,671 $ 246,794 $ 144,380 Receivables Accounts - - - - - - - Lease - - - - - - 974,001 Total assets $ 1,735,508 $ 53,939 $ 377,624 $ 253,915 $ 255,671 $ 246,794 $ 1,118,381 Liabilities Accounts payable $ - $ - $ - $ - $ - $ - $ 42,889 Contracts payable - - - - - - 35,250 Due to other governmental units - - - - - - (52) Due to other funds - - - - - - - Advances from other funds - - - - - -Total liabilities - - - - - - 78,087 Deferred inflows of resources Lease revenue for subsequent years - - - - - - 961,801 Fund balances(deficit) Restricted 1,735,508 - - - - - - Assigned - 53,939 377,624 253,915 255,671 246,794 78,493 Unassigned - - - - - - - Total fund balances(deficit) 1,735,508 53,939 377,624 253,915 255,671 246,794 78,493 Total liabilities, deferred inflows of resources,and fund balances $ 1,735,508 $ 53,939 $ 377,624 $ 253,915 $ 255,671 $ 246,794 $ 1,118,381 -111- Central Park Village Capital Improvement C.I.P. Valleywood Cable Capital Cable Capital Parking Building Development Development Improvements Equipment Equipment/PEG (2095) (4000) (4010) (4045) (4425) (4800/4815) (4810) $ - $ 990,475 $ 3,042 $ 273,373 $ 145,714 $ - $ 147,541 4,300 - - - - - 15,862 $ 4,300 $ 990,475 $ 3,042 $ 273,373 $ 145,714 $ - $ 163,403 $ 3,925 $ 8,130 $ - $ - $ - $ 695 $ - 20,712 - - - - - 28,162 - - - - 158,449 - 32,087 28,842 - - - 159,144 - 163,403 961,633 3,042 273,373 145,714 - - (27,787) - - - - (159,144) - (27,787) 961,633 3,042 273,373 145,714 (159,144) 163,403 $ 4,300 $ 990,475 $ 3,042 $ 273,373 $ 145,714 $ - $ 163,403 -112- (continued) CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Balance Sheet(continued) as of December 31,2022 2003 Physical Private Improvement Electric Fire Grants Future TIF District Improvement Development Construction Franchise Fee Project Improvements No.7 (4900) (4920) (4300) (4750) (7600) (4910) (4710) Assets Cash and investments $ 715,797 $ 133,853 $ 125,740 $ 5,819,372 $ 17,818 $ 45,006 $ 1,856,155 Receivables Accounts - - - 135,535 - - - Lease - - - - - - - Total assets $ 715,797 $ 133,853 $ 125,740 $ 5,954,907 $ 17,818 $ 45,006 $ 1,856,155 Liabilities Accounts payable $ 559,599 $ - $ 24,943 $ 37,901 $ - $ - $ - Contracts payable - - - - - - - Due to other governmental units - - - - - - - Due to other funds - - - - - - - Advances from other funds - - - - - -Total liabilities 559,599 - 24,943 37,901 - - - Deferred inflows of resources Lease revenue for subsequent years - - - - - - - Fund balances(deficit) Restricted - - - 5,917,006 - - 1,856,155 Assigned 156,198 133,853 100,797 - 17,818 45,006 - Unassigned - - - - - - - Total fund balances(deficit) 156,198 133,853 100,797 5,917,006 17,818 45,006 1,856,155 Total liabilities, deferred inflows of resources,and fund balances $ 715,797 $ 133,853 $ 125,740 $ 5,954,907 $ 17,818 $ 45,006 $ 1,856,155 -113- TIF District TIF District TIF District TIF District TIF District No.15 No.16 No.14 No.17 No.1 Parkside Village Uponor Business Campus Karamella (4730) (4740) (4743) (4735) (4746) Total $ 940,607 $ 402,425 $ 53,216 $ 227,314 $ 60,052 $ 15,025,331 155,697 974,001 $ 940,607 $ 402,425 $ 53,216 $ 227,314 $ 60,052 $ 16,155,029 $ - $ - $ - $ - $ - $ 678,082 55,962 (52) 186,611 412,285 - - - 412,285 412,285 - - - 1,332,888 961,801 940,607 - 53,216 227,314 60,052 10,953,261 3,103,870 (9,860) - - - (196,791) 940,607 (9,860) 53,216 227,314 60,052 13,860,340 $ 940,607 $ 402,425 $ 53,216 $ 227,314 $ 60,052 $ 16,155,029 -114- CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances Year Ended December 31,2022 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) (111,426) (2,222) (16,718) (11,243) (11,321) (10,927) Other revenue Rentals — — — — — — Park dedication fees 434,503 — — — — — Miscellaneous — 7,900 — — — — Total revenues 323,077 5,678 (16,718) (11,243) (11,321) (10,927) Expenditures Current General government — — — — — — Public works — — — — — — Parks and recreation 14,479 — — — — — Capital outlay — — — — — — Debt service Interest and fiscal charges — — — — — — Total expenditures 14,479 — — — — — Excess(deficiency) of revenue over expenditures 308,598 5,678 (16,718) (11,243) (11,321) (10,927) Other financing sources(uses) Transfers in 250,000 — — — — — Transfers(out) (1,400,000) — — — — — Total other financing sources(uses) (1,150,000) — — — — — Net change in fund balances (841,402) 5,678 (16,718) (11,243) (11,321) (10,927) Fund balances(deficit) Beginning of year 2,576,910 48,261 394,342 265,158 266,992 257,721 End ofyear $ 1,735,508 $ 53,939 $ 377,624 $ 253,915 $ 255,671 $ 246,794 -115- Central Park Education Village Capital Improvement C.I.P. Valleywood Cable Capital Cable Capital Building Parking Building Development Development Improvements Equipment Equipment/PEG (2090) (2095) (4000) (4010) (4045) (4425) (4800/4815) (4810) $ - $ - $ - $ - $ - $ - $ - $ 17,498 68,625 (8,090) - (32,704) (133) (12,104) (26,147) (321) (4,821) 165,423 4,300 - - - - - - 157,333 4,300 (32,704) (133) (12,104) (26,147) 17,177 63,804 69,080 8,225 - - - - - - 376,467 - - 11,226 - 175,477 - 26,725 - - 340,635 - 25,085 244,557 8,225 26,725 - - 717,102 11,226 25,085 (87,224) (3,925) (59,429) (133) (12,104) (743,249) 5,951 38,719 429,000 - - - - - (250,000) - - - (179,358) - 179,000 - - - (179,358) - (87,224) (3,925) 119,571 (133) (12,104) (743,249) (173,407) 38,719 165,717 (23,862) 842,062 3,175 285,477 888,963 14,263 124,684 $ 78,493 $ (27,787) $ 961,633 $ 3,042 $ 273,373 $ 145,714 $ (159,144) $ 163,403 -116- (continued) CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances(continued) Year Ended December 31,2022 2003 Physical Private Improvement Electric Fire Grants Future Improvement Development Construction Franchise Fee Project Improvements (4900) (4920) (4300) (4750) (7600) (4910) Revenues Taxes $ — $ — $ — $ — $ — $Franchise taxes — — — 626,633 — — Investment earnings(losses) (20,186) (5,926) (5,565) (240,002) (789) 6.00 Other revenue Rentals — — — — — — Park dedication fees — — — — — — Miscellaneous (3,662) — — — — 45,000 Total revenues (23,848) (5,926) (5,565) 386,631 (789) 45,006 Expenditures Current General government — — — — — — Public works 237 — — 1,769 — — Parks and recreation — — — — — — Capital outlay — — — 67,401 — — Debt service Interest and fiscal charges — — — — — — Total expenditures 237 — — 69,170 — — Excess(deficiency) of revenue over expenditures (24,085) (5,926) (5,565) 317,461 (789) 45,006 Other financing sources(uses) Transfers in — — — — — — Transfers(out) — Total other financing sources(uses) — — — — — Net change in fund balances (24,085) (5,926) (5,565) 317,461 (789) 45,006 Fund balances(deficit) Beginning of year 180,283 139,779 106,362 5,599,545 18,607 — End of year $ 156,198 $ 133,853 $ 100,797 $ 5,917,006 $ 17,818 $ 45,006 -117- 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 $ - $ - $ 770,128 $ 59,448 $ 203,438 $ 73,789 $ 1,106,803 712,756 (82,177) (41,644) (3,129) (1,031) (5,244) (991) (654,855) 169,723 434,503 49,238 (82,177) (41,644) 766,999 58,417 198,194 72,798 1,818,168 542,354 55,233 179,256 66,789 920,937 378,473 25,705 635,323 22,774 - - - 22,774 565,128 55,233 179,256 66,789 1,983,212 (82,177) (41,644) 201,871 3,184 18,938 6,009 (165,044) 679,000 (1,829,358) (1,150,358) (82,177) (41,644) 201,871 3,184 18,938 6,009 (1,315,402) 1,938,332 982,251 (211,731) 50,032 208,376 54,043 15,175,742 $ 1,856,155 $ 940,607 $ (9,860) $ 53,216 $ 227,314 $ 60,052 $ 13,860,340 -118- CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual Year Ended December 31,2022 Budgeted Amounts Over(Under) Original Final Actual Budget Revenue Taxes Current $ 28,221,439 $ 28,221,439 $ 28,123,124 $ (98,315) Delinquent 50,000 50,000 173,067 123,067 Total taxes 28,271,439 28,271,439 28,296,191 24,752 Other taxes 91,700 91,700 104,758 13,058 Franchise taxes 565,000 565,000 565,000 - Special assessments 2,500 2,500 3,050 550 Licenses and permits General government 165,115 165,115 229,804 64,689 Public safety 9,000 9,000 6,460 (2,540) Public works 1,606,750 1,606,750 2,729,913 1,123,163 Total licenses and permits 1,780,865 1,780,865 2,966,177 1,185,312 Intergovernmental Federal grants Public safety 57,000 72,000 103,925 31,925 State grants PERA aid 7,500 15,543 22,885 7,342 Fire relief aid-public safety 330,000 330,000 385,849 55,849 Police relief aid-public safety 500,000 500,000 509,169 9,169 Other-public safety 104,000 104,000 112,926 8,926 Total intergovernmental 998,500 1,021,543 1,134,754 113,211 Charges for services Administration charges-general government Construction funds 69,200 69,200 - (69,200) Enterprise funds 865,500 865,500 865,500 - Investment charges-general government 131,000 131,000 131,000 - Engineering charges-public works-construction 870,000 870,000 739,889 (130,111) General government 31,030 31,030 19,993 (11,037) Public safety 266,800 266,800 244,235 (22,565) Public works 15,800 15,800 18,895 3,095 Parks and recreation 1,153,500 1,153,500 1,086,813 (66,687) Total charges for services 3,402,830 3,402,830 3,106,325 (296,505) Fines and forfeitures 300,000 300,000 187,077 (112,923) Investment earnings(losses) 205,000 205,000 (687,603) (892,603) Other Rentals-recreation 276,500 276,500 248,310 (28,190) Rentals-public safety 39,400 39,400 41,543 2,143 Rentals-other 531,000 531,000 478,170 (52,830) Refunds and reimbursements 75,000 75,000 66,177 (8,823) Donations 3,000 5,431 12,288 6,857 Miscellaneous 45,600 45,600 61,048 15,448 Total other 970,500 972,931 907,536 (65,395) Total revenue 36,588,334 36,613,808 36,583,265 (30,543) -119- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2022 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures General government Mayor and City Council Personal services 123,365 123,365 129,644 6,279 Supplies 625 625 480 (145) Other current expenditures 20,910 20,910 9,810 (11,100) Total Mayor and City Council 144,900 144,900 139,934 (4,966) Administration Personal services 616,840 616,840 627,778 10,938 Supplies 175 175 209 34 Other current expenditures 53,080 53,080 35,648 (17,432) Total administration 670,095 670,095 663,635 (6,460) Finance and data processing Personal services 708,640 700,140 680,178 (19,962) Supplies 9,500 9,500 13,338 3,838 Other current expenditures 378,050 384,550 357,300 (27,250) Capital outlay - 6,100 5,448 (652) Total finance and data processing 1,096,190 1,100,290 1,056,264 (44,026) Information technology Personal services 662,739 662,739 598,995 (63,744) Supplies 8,000 8,000 8,144 144 Other current expenditures 374,085 401,085 405,009 3,924 Capital outlay 246,000 385,000 323,640 (61,360) Total information technology 1,290,824 1,456,824 1,335,788 (121,036) Human resources Personal services 587,855 587,855 572,360 (15,495) Supplies 650 650 793 143 Other current expenditures 77,755 75,995 47,724 (28,271) Capital outlay - 1,760 1,751 (9) Total human resources 666,260 666,260 622,628 (43,632) City clerk/elections Personal services 414,000 414,000 367,217 (46,783) Supplies 4,500 4,500 4,272 (228) Other current expenditures 104,005 106,291 99,005 (7,286) Total city clerk/elections 522,505 524,791 470,494 (54,297) Legal Other current expenditures 579,344 579,344 573,877 (5,467) General government buildings Personal services 197,525 217,525 223,923 6,398 Supplies 14,400 14,400 27,333 12,933 Other current expenditures 164,920 164,920 201,916 36,996 Total general government buildings 376,845 396,845 453,172 56,327 -120- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2022 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures(continued) General government(continued) Community development Personal services 712,220 712,220 705,323 (6,897) Supplies 700 700 673 (27) Other current expenditures 36,550 46,550 38,315 (8,235) Total community development 749,470 759,470 744,311 (15,159) Code enforcement Personal services 312,655 312,655 214,198 (98,457) Supplies 1,850 1,850 2,578 728 Other current expenditures 32,440 32,440 5,532 (26,908) Total code enforcement 346,945 346,945 222,308 (124,637) Unallocated Personal services 12,000 12,000 2,975 (9,025) Other current expenditures 534,662 534,662 430,693 (103,969) Total unallocated 546,662 546,662 433,668 (112,994) Total general government 6,990,040 7,192,426 6,716,079 (476,347) Public safety Police protection Personal services 9,096,640 9,005,640 8,910,887 (94,753) Supplies 249,050 271,950 272,551 601 Other current expenditures 1,623,035 1,636,035 1,452,780 (183,255) Capital outlay - 171,500 77,754 (93,746) Total police protection 10,968,725 11,085,125 10,713,972 (371,153) Fire protection Personal services 1,463,210 1,463,210 1,454,854 (8,356) Supplies 94,626 94,626 106,860 12,234 Other current expenditures 717,691 717,691 700,616 (17,075) Total fire protection 2,275,527 2,275,527 2,262,330 (13,197) Fire relief Other current expenditures 626,375 626,375 679,874 53,499 Civil defense Supplies 4,000 4,000 892 (3,108) Other current expenditures 20,350 20,350 18,402 (1,948) Total civil defense 24,350 24,350 19,294 (5,056) Animal control Personal services 113,335 113,335 90,035 (23,300) Supplies 5,725 5,725 8,326 2,601 Other current expenditures 8,150 8,150 7,430 (720) Total animal control 127,210 127,210 105,791 (21,419) -121- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2022 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures(continued) Public safety(continued) Building inspection Personal services 732,455 712,455 599,149 (113,306) Supplies 17,150 37,150 33,145 (4,005) Other current expenditures 204,175 204,175 334,073 129,898 Total building inspection 953,780 953,780 966,367 12,587 Total public safety 14,975,967 15,092,367 14,747,628 (344,739) Public works Public works administration Personal services 522,500 522,500 489,073 (33,427) Supplies 6,900 6,900 4,387 (2,513) Other current expenditures 222,935 257,935 186,534 (71,401) Total public works administration 752,335 787,335 679,994 (107,341) Central maintenance facility Personal services 654,290 654,290 678,700 24,410 Supplies 28,069 28,069 24,745 (3,324) Other current expenditures 175,825 175,825 220,330 44,505 Total central maintenance facility 858,184 858,184 923,775 65,591 Streets Personal services 2,076,770 2,076,770 1,782,762 (294,008) Supplies 490,693 521,748 561,261 39,513 Other current expenditures 848,125 887,913 850,159 (37,754) Capital outlay 77,000 86,000 35,423 (50,577) Total streets 3,492,588 3,572,431 3,229,605 (342,826) Engineering Personal services 778,210 790,210 754,505 (35,705) Supplies 15,100 15,100 19,224 4,124 Other current expenditures 174,730 174,730 93,387 (81,343) Total engineering 968,040 980,040 867,116 (112,924) Total public works 6,071,147 6,197,990 5,700,490 (497,500) Parks and recreation Parks and recreation administration Personal services 923,240 835,465 855,325 19,860 Supplies 2,400 13,400 3,520 (9,880) Other current expenditures 118,735 375,235 259,016 (116,219) Total parks and recreation administration 1,044,375 1,224,100 1,117,861 (106,239) -122- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2022 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures(continued) Parks and recreation(continued) Recreation programs Personal services 141,010 141,010 109,909 (31,101) Supplies 43,950 43,950 23,105 (20,845) Other current expenditures 118,975 118,975 96,859 (22,116) Capital outlay 5,655 5,655 Total recreation programs 303,935 303,935 235,528 (68,407) Parks maintenance Personal services 2,022,045 2,013,450 2,002,389 (11,061) Supplies 255,600 252,390 279,940 27,550 Other current expenditures 525,600 624,195 558,663 (65,532) Capital outlay 254,800 288,010 254,800 (33,210) Total parks maintenance 3,058,045 3,178,045 3,095,792 (82,253) Redwood Community Pool Personal services 75,760 75,760 119,245 43,485 Supplies 7,300 7,300 6,376 (924) Other current expenditures 36,850 36,850 39,152 2,302 Capital outlay - 8,000 7,899 (101) Total Redwood Community Pool 119,910 127,910 172,672 44,762 Apple Valley Family Aquatic Center Personal services 439,820 439,820 443,880 4,060 Supplies 33,700 33,700 25,889 (7,811) Other current expenditures 251,050 251,050 363,717 112,667 Capital outlay 45,000 45,000 - (45,000) Total Apple Valley Family Aquatic Center 769,570 769,570 833,486 63,916 Apple Valley Community Center Personal services 227,110 227,110 241,186 14,076 Supplies 18,600 18,600 16,751 (1,849) Other current expenditures 81,000 81,000 91,721 10,721 Total Apple Valley Community Center 326,710 326,710 349,658 22,948 Apple Valley Senior Center Personal services 315,525 315,525 228,330 (87,195) Supplies 15,200 15,200 8,388 (6,812) Other current expenditures 84,910 84,910 76,538 (8,372) Capital outlay - 6,575 6,574 (1) Total Apple Valley Senior Center 415,635 422,210 319,830 (102,380) Total parks and recreation 6,038,180 6,352,480 6,124,827 (227,653) Total expenditures 34,075,334 34,835,263 33,289,024 (1,546,239) Excess of revenues over expenditures 2,513,000 1,778,545 3,294,241 1,515,696 -123- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual(continued) Year Ended December 31,2022 Budgeted Amounts Over(Under) Original Final Actual Budget Other financing sources(uses) Sale of capital assets 22,000 22,000 16,136 (5,864) Transfers in 1,470,000 1,620,000 1,620,000 — Transfers(out) (4,005,000) (4,005,000) (4,005,000) — Total other financing sources(uses) (2,513,000) (2,363,000) (2,368,864) (5,864) Net change in fund balances $ — $ (584,455) 925,377 $ 1,509,832 Fund balances Beginning of year 19,886,420 End of year $ 20,811,797 -124- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Road Improvements Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2022 Over(Under) Budget Actual Budget Revenue Special assessments $ — $ 36,128 $ 36,128 Intergovernmental 5,137,500 3,660,307 (1,477,193) Total revenue 5,137,500 3,696,435 (1,441,065) Expenditures Capital outlay Public works 13,292,500 9,167,297 (4,125,203) Excess(deficiency)of revenue over expenditures (8,155,000) (5,470,862) 2,684,138 Other financing sources Transfers in 8,692,000 4,401,000 (4,291,000) Net change in fund balances $ 537,000 (1,069,862) $ (1,606,862) Fund balances(deficit) Beginning of year (1,510,390) End of year $ (2,580,252) -125- 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 31,2022 Over(Under) Budget Actual Budget Revenue Investment earnings(losses) $ 160,945 $ (651,851) $ (812,796) Expenditures Capital outlay — 305,752 305,752 Excess(deficiency)of revenue over expenditures 160,945 (957,603) (1,118,548) Other financing sources(uses) Transfers in 500,000 — (500,000) Transfers(out) (1,035,000) (3,314,648) (2,279,648) Total other financing sources(uses) (535,000) (3,314,648) (2,779,648) Net change in fund balances $ (374,055) (4,272,251) $ (3,898,196) Fund balances Beginning of year 17,395,786 End of year $ 13,123,535 -126- CITY OF APPLE VALLEY Cable TV Special Revenue Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2022 Over(Under) Budget Actual Budget Revenue Intergovernmental $ 179,358 $ 180,004 $ 646 Investment earnings(losses) 1,500 (4,751) (6,251) Total revenue 180,858 175,253 (5,605) Expenditures Current Parks and recreation 358,717 332,717 (26,000) Capital outlay — 596 596 Total expenditures 358,717 333,313 (25,404) Excess(deficiency)of revenue over expenditures (177,859) (158,060) 19,799 Other financing sources Transfers in 179,358 179,358 — Net change in fund balances $ 1,499 21,298 $ 19,799 Fund balances Beginning of year 155,370 End of year $ 176,668 -127- CITY OF APPLE VALLEY Valleywood Golf Special Revenue Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual Year Ended December 31,2022 Over(Under) Budget Actual Budget Revenue Charges for services $ 1,225,010 $ 1,669,743 $ 444,733 Expenditures Current Parks and recreation Personal services 914,965 978,444 63,479 Contractual services 69,000 76,156 7,156 Other charges 148,800 261,847 113,047 Supplies and repairs 143,000 202,975 59,975 Insurance 26,300 19,000 (7,300) Utilities 48,000 59,672 11,672 Capital outlay 12,000 8,043 (3,957) Total expenditures 1,362,065 1,606,137 244,072 Excess(deficiency)of revenue over expenditures (137,055) 63,606 200,661 Other financing sources Sale of assets - 563 563 Transfers in 150,000 150,000 - Total other financing sources 150,000 150,563 563 Net change in fund balances $ 12,945 214,169 $ 201,224 Fund balances Beginning of year - End of year $ 214,169 -128- CITY OF APPLE VALLEY EDA Operations Special Revenue Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2022 Over(Under) Budget Actual Budget Revenue Investment earnings(losses) $ 10,000 $ (59,795) $ (69,795) Expenditures Current General government 21,200 19,158 (2,042) Net change in fund balances $ (11,200) (78,953) $ (67,753) Fund balances Beginning of year 1,412,002 End of year $ 1,333,049 -129- CITY OF APPLE VALLEY Education Building Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2022 Over(Under) Budget Actual Budget Revenue Investment earnings(losses) $ 2,000 $ (8,090) $ (10,090) Other revenue 153,880 165,423 11,543 Total revenue 155,880 157,333 1,453 Expenditures Current General government 64,600 69,080 4,480 Capital outlay 49,450 175,477 126,027 Total expenditures 114,050 244,557 130,507 Net change in fund balances $ 41,830 (87,224) $ (129,054) Fund balances Beginning of year 165,717 End of year $ 78,493 -130- CITY OF APPLE VALLEY Capital Building Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2022 Over(Under) Budget Actual Budget Revenue Investment earnings(losses) $ 7,000 $ (32,704) $ (39,704) Expenditures Capital outlay 552,000 26,725 (525,275) Excess(deficiency)of revenue over expenditures (545,000) (59,429) 485,571 Other financing sources(uses) Transfers in 429,000 429,000 — Transfers out — (250,000) (250,000) Total other financing sources(uses) 429,000 179,000 (250,000) Net change in fund balances $ (116,000) 119,571 $ 235,571 Fund balances Beginning of year 842,062 End of year $ 961,633 -131- 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 31,2022 Over(Under) Budget Actual Budget Revenue Franchise taxes $ 150,000 $ 17,498 $ (132,502) Investment earnings(losses) 500 (321) (821) Total revenue 150,500 17,177 (133,323) Expenditures Current Public works 14,300 11,226 (3,074) Capital outlay 1,195 — (1,195) Total expenditures 15,495 11,226 (4,269) Excess(deficiency)of revenue over expenditures 135,005 5,951 (129,054) Other financing sources(uses) Transfers(out) (179,358) (179,358) — Net change in fund balances $ (44,353) (173,407) $ (129,054) Fund balances(deficit) Beginning of year 14,263 End of year $ (159,144) -132- 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 31,2022 Over(Under) Budget Actual Budget Revenue Franchise taxes $ 71,500 $ 68,625 $ (2,875) Investment earnings(losses) 1,500 (4,821) (6,321) Total revenue 73,000 63,804 (9,196) Expenditures Capital outlay 15,000 25,085 10,085 Net change in fund balances $ 58,000 38,719 $ (19,281) Fund balances Beginning of year 124,684 End of year $ 163,403 -133- 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. -134- CITY OF APPLE VALLEY Internal Service Funds Combining Statement of Net Position as of December 31,2022 Benefits/ Vehicle Dental Other Equipment Insurance Insurance Replacement (7100) (7200) (7400-7445) Totals Current assets Cash and investments $ 343,622 $ 1,942,727 $ 2,685,400 $ 4,971,749 Prepaids — 302,114 — 302,114 Total current assets 343,622 2,244,841 2,685,400 5,273,863 Noncurrent assets Capital assets Furniture and equipment — — 16,929,321 16,929,321 Less accumulated depreciation (10,531,347) (10,531,347) Total noncurrent assets — — 6,397,974 6,397,974 Total assets $ 343,622 $ 2,244,841 $ 9,083,374 $ 11,671,837 Current liabilities Accounts payable $ — $ 6,751 $ 40,476 $ 47,227 Due to other governmental units — 27 — 27 Claims payable 6,126 6,126 Accrued compensated absences — 1,939,500 — 1,939,500 Financed purchase 52,929 52,929 Total current liabilities 6,126 1,946,278 93,405 2,045,809 Noncurrent liabilities Accrued compensated absences — 1,300,873 — 1,300,873 Financed purchase — — 85,390 85,390 Total noncurrent liabilities — 1,300,873 85,390 1,386,263 Total liabilities 6,126 3,247,151 178,795 3,432,072 Net position Net investment in capital assets 6,259,655 6,259,655 Unrestricted 337,496 (1,002,310) 2,644,924 1,980,110 Total net position 337,496 (1,002,310) 8,904,579 8,239,765 Total liabilities and net position $ 343,622 $ 2,244,841 $ 9,083,374 $ 11,671,837 -135- CITY OF APPLE VALLEY Internal Service Funds Combining Statement of Revenue,Expenses,and Changes in Net Position Year Ended December 31,2022 Benefits/ Vehicle Dental Other Equipment Insurance Insurance Replacement (7100) (7200) (7400-7445) Totals Operating revenue Charges to other funds $ 248,275 $ 2,206,661 $ 1,611,758 $ 4,066,694 Operating expenses Personal services 191,324 1,148,323 — 1,339,647 Contractual services — 17,049 — 17,049 Other charges — 1,062,630 5,062 1,067,692 Depreciation — — 1,280,096 1,280,096 Total operating expenses 191,324 2,228,002 1,285,158 3,704,484 Operating income(loss) 56,951 (21,341) 326,600 362,210 Nonoperating revenue(expense) Investment earnings(losses) (13,064) (93,647) (88,710) (195,421) Gain on sale of capital assets 79,227 79,227 Interest expense — — (15,214) (15,214) Total nonoperating revenue(expense) (13,064) (93,647) (24,697) (131,408) Income(loss)before transfers and contributions 43,887 (114,988) 301,903 230,802 Transfers in — — 416,743 416,743 Change in net position 43,887 (114,988) 718,646 647,545 Net position Beginning of year 293,609 (887,322) 8,185,933 7,592,220 End of year $ 337,496 $ (1,002,310) $ 8,904,579 $ 8,239,765 -136- 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 $ 248,275 $ 2,206,661 $ 1,611,758 $ 4,066,694 Cash payments to suppliers (189,376) (1,112,524) (48,653) (1,350,553) Cash payments to employees for services — (1,242,263) — (1,242,263) Net cash flows from operating activities 58,899 (148,126) 1,563,105 1,473,878 Cash flows from capital and related financing activities Acquisition and construction of capital assets (840,933) (840,933) Acquisition of capital assets from enterprise funds — — (573,618) (573,618) Proceeds from assumption of enterprise fund debt — — 247,029 247,029 Proceeds from sale of capital assets — — 125,483 125,483 Principal payments on debt — — (108,710) (108,710) Interest paid — — (15,214) (15,214) Net cash flows from capital and related financing activities — — (1,165,963) (1,165,963) Cash flows from investing activities Interest received(payments)on investments (13,064) (93,647) (88,710) (195,421) Cash flows from noncapital financing activities Transfers in 416,743 416,743 Net change in cash and cash equivalents 45,835 (241,773) 725,175 529,237 Cash and investments Beginning of year 297,787 2,184,500 1,960,225 4,442,512 End of year $ 343,622 $ 1,942,727 $ 2,685,400 $ 4,971,749 Reconciliation of operating income(loss)to net cash flows from operating activities Operating income(loss) $ 56,951 $ (21,341) $ 326,600 $ 362,210 Adjustments to reconcile operating income(loss) to net cash flows from operating activities Depreciation 1,280,096 1,280,096 Change in assets and liabilities Prepaids — (21,540) — (21,540) Accounts payable — (11,322) (43,591) (54,913) Due to other governmental units — 17 — 17 Claims payable 1,948 1,948 Accrued compensated absences — (93,940) — (93,940) Net cash flows from operating activities $ 58,899 $ (148,126) $ 1,563,105 $ 1,473,878 Noncash capital activities Net book value of capital asset disposals $ — $ — $ 45,256 $ 45,256 -137- 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. 138 Revenue Capacity These schedules contain information to help the reader assess the City's most significant revenue source,including property tax. 148 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. 155 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. 164 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. 166 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 2013 2014 2015 2016 Governmental activities Net investment in capital assets $ 70,526,658 $ 78,398,734 $ 86,664,918 $ 93,945,022 Restricted 18,619,396 15,253,042 16,541,831 16,141,535 Unrestricted 38,654,601 36,056,447 26,805,077 24,394,132 Total governmental activities net position $ 127,800,655 $ 129,708,223 $ 130,011,826 $ 134,480,689 Business-type activities Net investment in capital assets $ 118,410,631 $ 120,092,250 $ 118,288,727 $ 119,417,084 Restricted 303,823 329,167 178,529 178,977 Unrestricted 13,228,257 14,998,933 14,230,604 17,104,636 Total business-type activities net position $ 131,942,711 $ 135,420,350 $ 132,697,860 $ 136,700,697 Primary government Net investment in capital assets $ 188,937,289 $ 198,490,984 $ 204,953,645 $ 213,362,106 Restricted 18,923,219 15,582,209 16,720,360 16,320,512 Unrestricted 51,882,858 51,055,380 41,035,681 41,498,768 Total primary government net position $ 259,743,366 $ 265,128,573 $ 262,709,686 $ 271,181,386 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. -138- Table 1 2017 2018 2019 2020 2021 2022 $ 99,642,040 $ 83,980,389 $ 92,370,852 $ 100,646,284 $ 103,338,673 $ 115,728,602 15,364,368 15,352,356 16,776,842 17,391,864 17,816,684 17,729,142 24,292,441 28,466,675 29,564,353 34,627,105 41,760,863 36,050,080 $ 139,298,849 $ 127,799,420 $ 138,712,047 $ 152,665,253 $ 162,916,220 $ 169,507,824 $ 94,851,212 $ 100,261,931 $ 103,644,760 $ 108,787,122 $ 110,408,545 $ 107,099,860 178,665 — — — — — 15,390,547 12,828,596 13,312,548 12,112,202 15,124,841 21,465,114 $ 110,420,424 $ 113,090,527 $ 116,957,308 $ 120,899,324 $ 125,533,386 $ 128,564,974 $ 194,493,252 $ 184,242,320 $ 196,015,612 $ 209,433,406 $ 213,747,218 $ 222,828,462 15,543,033 15,352,356 16,776,842 17,391,864 17,816,684 17,729,142 39,682,988 41,295,271 42,876,901 46,739,307 56,885,704 57,515,194 $ 249,719,273 $ 240,889,947 $ 255,669,355 $ 273,564,577 $ 288,449,606 $ 298,072,798 -139- CITY OF APPLE VALLEY Changes in Net Position Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2013 2014 2015 2016 Expenses Governmental activities General government $ 5,012,638 $ 6,107,245 $ 5,468,843 $ 6,974,444 Public safety 11,336,972 11,946,671 12,464,603 15,097,659 Public works 6,905,011 9,011,324 7,038,033 7,746,304 Parks and recreation 6,345,937 6,403,907 6,543,162 7,025,281 Interest on long-term debt 1,194,974 1,037,527 1,037,567 912,007 Total governmental activities expenses $ 30,795,532 $ 34,506,674 $ 32,552,208 $ 37,755,695 Business-type activities Municipal liquor $ 8,419,472 $ 8,332,921 $ 7,772,369 $ 7,872,023 Municipal golf course 1,507,451 1,526,108 1,653,759 1,728,605 Sports arena 759,930 853,315 770,215 770,666 Water and sewer 7,794,274 8,186,262 8,154,989 9,336,567 Storm drainage 1,052,087 1,257,566 1,444,800 1,481,121 Cemetery 51,472 51,646 49,086 60,790 Street light utility 444,106 424,670 446,644 437,439 Total business-type activities 20,028,792 20,632,488 20,291,862 21,687,211 Total primary government expenses $ 50,824,324 $ 55,139,162 $ 52,844,070 $ 59,442,906 Program revenues Governmental activities Charges for services General government $ 2,315,613 $ 2,828,709 $ 1,696,786 $ 1,768,008 Public safety 549,371 541,947 496,566 543,950 Public works 892,267 1,001,148 2,620,283 2,489,539 Parks and recreation 1,271,031 2,030,716 1,989,084 2,740,747 Operating grants and contributions 900,223 837,763 771,220 1,531,412 Capital grants and contributions 3,250,152 1,897,081 5,918,652 5,489,541 Total governmental activities program revenues $ 9,178,657 $ 9,137,364 $ 13,492,591 $ 14,563,197 -140- Table 2 2017 2018 2019 2020 2021 2022 $ 6,260,768 $ 7,670,285 $ 7,490,933 $ 7,639,974 $ 7,491,796 $ 8,253,575 13,443,699 12,750,741 13,294,656 13,712,210 12,116,115 15,362,005 8,473,039 9,434,637 9,414,499 9,886,859 9,793,408 11,621,460 7,239,268 6,992,203 7,191,984 5,990,903 7,425,649 9,419,650 886,283 284,621 268,829 240,927 329,266 555,535 $ 36,303,057 $ 37,132,487 $ 37,660,901 $ 37,470,873 $ 37,156,234 $ 45,212,225 $ 8,251,249 $ 8,362,332 $ 8,631,173 $ 9,558,251 $ 9,886,246 $ 9,962,867 1,545,792 1,238,125 1,218,830 1,199,737 1,500,829 — 798,402 784,343 756,399 968,349 958,195 1,031,625 10,031,223 9,203,936 9,746,090 10,126,431 10,035,490 11,281,814 2,181,086 2,035,266 2,217,257 2,228,700 2,160,173 2,402,836 127,469 89,069 140,545 181,331 196,488 204,912 483,752 485,356 543,694 550,641 522,752 544,161 23,418,973 22,198,427 23,253,988 24,813,440 25,260,173 25,428,215 $ 59,722,030 $ 59,330,914 $ 60,914,889 $ 62,284,313 $ 62,416,407 $ 70,640,440 $ 1,956,499 $ 1,987,775 $ 2,085,398 $ 2,522,643 $ 1,870,521 $ 1,985,335 617,729 615,835 712,423 448,227 495,630 1,022,604 3,740,394 3,555,717 2,592,303 1,829,755 3,475,821 3,494,874 1,461,720 2,396,973 1,646,122 445,404 1,815,649 3,749,238 1,082,234 1,985,278 1,400,053 900,830 1,322,061 1,922,964 3,206,571 3,741,660 7,514,679 7,388,877 5,155,677 8,147,595 $ 12,065,147 $ 14,283,238 $ 15,950,978 $ 13,535,736 $ 14,135,359 $ 20,322,610 -141- (continued) CITY OF APPLE VALLEY Changes in Net Position(continued) Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2013 2014 2015 2016 Program revenues(continued) Business-type activities Charges for services Municipal liquor $ 9,380,818 $ 9,292,269 $ 8,480,414 $ 8,738,804 Municipal golf course 1,168,154 1,289,089 1,387,821 1,356,436 Sports arena 643,855 746,351 722,270 783,962 Water and sewer 8,951,798 8,913,191 8,995,642 9,754,601 Storm drainage 1,525,136 1,567,066 1,631,761 1,718,352 Cemetery 123,197 104,128 132,305 160,716 Street light utility 449,885 465,584 483,680 500,877 Operating grants and contributions 80,707 - - - Capital grants and contributions 1,497,501 1,612,392 2,110,667 3,631,836 Total business-type activities program revenues 23,821,051 23,990,070 23,944,560 26,645,584 Total primary government program revenues $ 32,999,708 $ 33,127,434 $ 37,437,151 $ 41,208,781 Net(expense)revenue Governmental activities $ (21,616,875) $ (25,369,310) $ (19,059,617) $ (23,192,498) Business-type activities 3,792,259 3,357,582 3,652,698 4,958,373 Total primary government net expense $ (17,824,616) $ (22,011,728) $ (15,406,919) $ (18,234,125) General revenues and other changes in net position Governmental activities Property taxes $ 22,144,883 $ 23,067,164 $ 23,038,450 $ 23,894,359 Tax increments 544,283 611,662 489,617 199,214 Franchise taxes 1,262,393 1,272,428 1,259,271 1,309,757 Lodging tax 73,504 89,859 93,492 90,592 Gravel tax 45,890 50,612 39,215 40,794 Unallocated state and county aids 40,397 36,710 40,061 37,719 Other general revenue 186,872 78,478 7,387 6,888 Unrestricted investment earnings(losses) (1,056,882) 1,562,329 863,798 801,038 Gain on sale of assets - - - - Transfers 1,338,889 507,636 4,681,392 1,281,000 Total governmental activities $ 24,580,229 $ 27,276,878 $ 30,512,683 $ 27,661,361 Business-type activities Unrestricted investment earnings(losses) $ (358,333) $ 506,693 $ 235,424 $ 204,464 Property taxes 121,000 121,000 121,000 121,000 Other - - - - Transfers (1,338,889) (507,636) (4,681,392) (1,281,000) Total business-type activities (1,576,222) 120,057 (4,324,968) (955,536) Total primary government $ 23,004,007 $ 27,396,935 $ 26,187,715 $ 26,705,825 Change in net position Governmental activities $ 2,963,354 $ 1,907,568 $ 11,453,066 $ 4,468,863 Business-type activities 2,216,037 3,477,639 (672,270) 4,002,837 Total primary government $ 5,179,391 $ 5,385,207 $ 10,780,796 $ 8,471,700 Note: In fiscal 2022,the City changed the Municipal Golf Course Enterprise Fund to a governmental fund. -142- Table 2 (continued) 2017 2018 2019 2020 2021 2022 $ 9,185,736 $ 9,456,705 $ 9,890,386 $ 10,879,761 $ 11,129,516 $ 10,885,748 1,180,209 864,579 898,673 1,137,608 1,579,699 - 732,979 790,989 749,377 529,760 643,024 721,758 9,917,074 10,365,726 10,596,646 11,430,876 12,804,651 13,090,004 1,866,306 1,967,313 2,114,258 2,346,728 2,587,492 2,864,250 187,589 150,703 209,288 365,242 700,732 372,553 507,360 522,977 555,175 574,731 590,897 618,160 50 1,057,916 1,693,236 2,804,912 2,038,868 1,788,782 2,288,860 24,635,169 25,812,228 27,818,715 29,303,574 31,824,793 30,841,383 $ 36,700,316 $ 40,095,466 $ 43,769,693 $ 42,839,310 $ 45,960,152 $ 51,163,993 $ (24,237,910) $ (22,849,249) $ (21,709,923) $ (23,935,137) $ (23,020,875) $ (24,889,615) 1,216,196 3,613,801 4,564,727 4,490,134 6,564,620 5,413,168 $ (23,021,714) $ (19,235,448) $ (17,145,196) $ (19,445,003) $ (16,456,255) $ (19,476,447) $ 24,758,299 $ 25,784,612 $ 26,326,044 $ 27,447,076 $ 28,539,972 $ 29,846,259 346,675 761,862 862,195 1,054,985 1,102,461 1,106,803 1,28 8,426 1,306,360 1,291,703 1,312,562 1,282,491 1,277,756 92,958 99,960 96,018 53,190 80,874 101,839 37,902 - - - - - 56,751 124,430 140,114 4,238,261 109,083 255,541 8,440 10,786 7,083 825 213,783 49,836 551,119 886,459 2,113,838 2,397,744 (385,982) (2,877,931) 406,035 - 203,160 95,926 1,915,500 1,317,600 1,379,520 1,383,700 2,126,000 1,625,190 $ 29,056,070 $ 30,292,069 $ 32,622,550 $ 37,888,343 $ 33,271,842 $ 31,481,219 $ 151,206 $ 268,297 $ 560,574 $ 598,794 $ (124,086) $ (877,390) 121,000 121,000 121,000 121,000 121,000 121,000 115,788 198,528 - (1,915,500) (1,317,600) (1,379,520) (1,383,700) (2,126,000) (1,625,190) (1,643,294) (928,303) (697,946) (548,118) (1,930,558) (2,381,580) $ 27,412,776 $ 29,363,766 $ 31,924,604 $ 37,340,225 $ 31,341,284 $ 29,099,639 $ 4,818,160 $ 7,442,820 $ 10,912,627 $ 13,953,206 $ 10,250,967 $ 6,591,604 (427,098) 2,685,498 3,866,781 3,942,016 4,634,062 3,031,588 $ 4,391,062 $ 10,128,318 $ 14,779,408 $ 17,895,222 $ 14,885,029 $ 9,623,192 -143- CITY OF APPLE VALLEY Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Year 2013 2014 2015 2016 General Fund Nonspendable $ 90,745 $ 337,564 $ 345,004 $ 119,947 Committed 154,100 146,300 405,990 693,145 Assigned 151,502 54,416 20,000 56,000 Unassigned 13,830,037 14,617,170 15,321,110 15,740,362 Total General Fund $ 14,226,384 $ 15,155,450 $ 16,092,104 $ 16,609,454 All other governmental funds Nonspendable $ — $ — $ 1,750 $ 600 Restricted 20,966,147 21,772,784 27,424,225 27,079,147 Committed — — — 140,000 Assigned 26,215,087 27,614,620 27,008,733 28,454,255 Unassigned (9,561,124) (11,108,352) (9,539,062) (8,921,232) Total all other governmental funds $ 37,620,110 $ 38,279,052 $ 44,895,646 $ 46,752,770 Total all funds $ 51,846,494 $ 53,434,502 $ 60,987,750 $ 63,362,224 -144- Table 3 2017 2018 2019 2020 2021 2022 $ 325,282 $ 145,644 $ 77,640 $ 93,991 $ 267,439 $ 157,494 595,215 367,510 576,705 509,600 731,900 583,645 64,300 75,000 — — — 100,000 16,351,616 17,052,177 17,391,762 18,584,372 18,887,081 19,970,658 $ 17,336,413 $ 17,640,331 $ 18,046,107 $ 19,187,963 $ 19,886,420 $ 20,811,797 $ 1,730 $ — $ — $ — $ — $ 33,814 13,431,367 13,593,428 14,985,848 15,202,775 20,958,860 30,073,303 15,000 — — — — 180,355 28,779,829 29,390,606 29,212,412 33,110,641 34,161,614 26,032,259 (8,738,893) (6,108,464) (4,431,204) (3,623,032) (2,267,622) (2,914,456) $ 33,489,033 $ 36,875,570 $ 39,767,056 $ 44,690,384 $ 52,852,852 $ 53,405,275 $ 50,825,446 $ 54,515,901 $ 57,813,163 $ 63,878,347 $ 72,739,272 $ 74,217,072 -145- CITY OF APPLE VALLEY Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Year 2013 2014 2015 2016 Revenues General property taxes $ 22,252,162 $ 23,161,124 $ 22,969,161 $ 23,910,991 Tax increments 544,283 611,662 489,617 199,214 Other taxes 169,413 193,018 186,512 185,568 Special assessments 4,073,061 5,457,959 3,859,401 4,150,527 Licenses and permits 1,140,603 1,644,338 2,147,477 2,052,043 Intergovernmental 2,388,922 3,459,585 2,330,695 2,605,769 Charges for services 1,712,660 1,763,940 2,711,884 2,739,163 Franchise taxes 1,262,393 1,272,428 1,259,271 1,309,757 Fines and forfeits 257,345 236,943 225,804 273,372 Investment income(losses) (991,703) 1,461,765 817,230 756,341 Rentals 642,422 774,364 806,915 832,854 Contributions and donations 51,425 13,176 4,852 7,309 Administrative fees 785,927 770,000 809,000 2,054,475 Other 545,994 1,497,913 312,708 202,540 Refunds and reimbursements 99,024 202,518 90,148 236,416 34,933,931 42,520,733 39,020,675 41,516,339 Expenditures Current General government 4,518,602 5,655,482 5,014,867 6,264,368 Public safety 10,538,043 11,118,268 11,467,187 12,105,588 Public works 4,031,492 4,010,339 3,621,872 3,956,049 Parks and recreation 4,978,896 5,135,573 5,198,446 5,728,049 Capital outlay 8,716,540 13,453,625 6,462,646 8,425,307 Debt service Principal 3,625,000 3,415,000 3,575,000 2,650,000 Interest and fiscal charges 1,268,227 1,072,847 1,100,649 964,997 Total expenditures 37,676,800 43,861,134 36,440,667 40,094,358 Excess(deficiency)of revenues over expenditures (2,742,869) (1,340,401) 2,580,008 1,421,981 Other financing sources(uses) Transfers in 11,182,608 9,800,593 9,678,084 8,046,274 Transfers out (9,843,719) (7,745,923) (8,139,084) (7,226,274) Bonds issued 9,000,000 680,000 4,255,000 - Payment of refunded debt - - (1,030,000) - Premium on debt issued 81,545 25,505 113,988 - Sale of capital assets 199,710 168,234 95,252 132,493 Total other financing sources(uses) 10,620,144 2,928,409 4,973,240 952,493 Net change in fund balances $ 7,877,275 $ 1,588,008 $ 7,553,248 $ 2,374,474 Debt service as a percentage of noncapital expenditures 16.7% 13.1% 15.3% 11.4% -146- Table 4 2017 2018 2019 2020 2021 2022 $ 24,729,659 $ 25,728,652 $ 26,198,973 $ 27,327,036 $ 28,403,637 $ 29,765,752 346,675 761,862 862,195 1,054,985 1,102,461 1,106,803 182,377 150,340 196,347 142,737 138,386 206,597 1,559,609 1,823,441 1,259,795 3,610,828 3,624,650 1,119,475 3,244,654 2,254,309 1,590,903 1,090,784 2,626,496 2,966,177 2,002,385 2,735,824 8,113,023 8,999,699 2,111,981 6,461,984 2,962,769 3,086,720 2,852,593 2,125,215 2,940,609 4,776,068 1,288,426 1,306,360 1,291,703 1,312,562 1,282,491 1,277,756 315,087 302,494 311,235 169,426 193,785 187,077 523,891 823,798 1,962,973 2,243,089 (359,003) (2,691,504) 720,100 198,276 231,220 886,446 921,000 937,746 3,760 100 - 3,668 654 12,288 722,490 2,984,900 408,511 817,000 841,600 865,500 300,200 929,646 1,507,452 240,889 (321,388) 1,519,865 68,257 47,985 60,499 96,478 57,836 66,177 38,970,339 43,134,707 46,847,422 50,120,842 43,565,195 48,577,761 5,705,708 7,270,172 6,930,005 7,403,874 7,208,179 7,486,584 12,279,935 13,107,793 13,294,523 13,830,125 14,170,700 15,159,874 4,131,796 5,145,724 5,010,451 4,826,038 5,351,149 7,187,423 5,766,554 5,727,112 5,849,687 4,476,361 6,209,378 7,939,317 8,464,983 8,096,679 12,721,433 13,369,176 8,918,802 13,646,076 3,425,000 1,100,000 1,180,000 1,245,000 1,025,000 1,140,000 940,431 345,208 318,216 291,884 375,349 596,876 40,714,407 40,792,688 45,304,315 45,442,458 43,258,557 53,156,150 (1,744,068) 2,342,019 1,543,107 4,678,384 306,638 (4,578,389) 8,743,125 12,827,991 6,046,370 13,656,038 11,981,487 10,529,552 (7,653,625) (11,510,391) (4,698,250) (12,272,338) (9,855,487) (12,649,200) 5,985,000 7,995,000 (11,925,000) - - - - - 383,036 164,138 42,790 30,836 406,035 3,100 60,251 16,699 (10,792,710) 1,348,436 1,754,155 1,386,800 8,554,287 6,056,189 $(12,536,778) $ 3,690,455 $ 3,297,262 $ 6,065,184 $ 8,860,925 $ 1,477,800 13.2% 4.4% 4.5% 4.7% 4.1% 4.4% -147- 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 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 2022 53,360,270 9,508,544 2,525,060 10,457 7,950,785 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 -148- 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 $ 2,159 $ 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 3,172 615,360 73,973,648 38.182 6,627,143,834 1.12 -149- 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) 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 2022 38.176 0.006 38.182 21.630 19.971 3.729 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 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 2022 0.000159 0.000159 - 0.003134 0.003134 0.003293 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 -150- Table 6 Total Direct and Total Overlapping Overlapping Tax Rate 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 45.330 83.512 -151- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Table 7 Principal Property Taxpayers Current Fiscal Year and Nine Years Prior 2022 2013 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 $ 727,959 1 0.98 % $ % Continental 313 Fund LLC 671,250 2 0.91 Bigos-Gabella,LLC 587,361 3 0.79 Apple Valley Leased Housing Association 538,231 4 0.73 285,860 7 0.66 PHS Apple Valley Senior Housing,Inc. 499,427 5 0.68 USPP Fischer Market Place 490,116 6 0.66 Continental 432 Fund LLC 423,453 7 0.57 Uponor North America,Inc. 393,690 8 0.53 Car Apple Valley Square,LLC 385,712 9 0.52 372,974 4 0.86 Centro Bradley Southport Centre I-VI 363,812 10 0.49 333,376 6 0.76 Target Corporation 529,574 1 1.21 Principal Life Insurance Co. 521,802 2 1.20 Individual 412,147 3 0.94 Dakota Electric Association 341,814 5 0.78 Regent at Apple Valley,LLC 274,679 8 0.63 Walmart 264,752 9 0.61 Wings Financial Federal Credit Union 258,358 10 0.59 Total $5,081,011 6.87 % $3,595,336 8.24 % Source:Dakota County -152- 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 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 2022 29,825,000 (3,613,880) 26,211,120 26,055,497 99.41 -153- Table 8 Delinquencies Total Collections to Date Collected Percentage as of Most of Recent Report Amount Levy $ 223,900 $ 19,635,482 99.88 % 88,421 19,696,180 99.81 152,216 20,221,851 99.85 129,678 21,268,622 99.98 126,607 21,909,786 99.93 172,659 22,708,949 100.25 125,988 23,085,699 99.92 166,971 24,151,170 100.05 117,803 25,183,665 99.88 39,574 26,095,071 99.56 -154- 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 Financed Revenue Revenue Financed Lease Year Bonds Bonds Bonds Purchase Bonds Notes Purchase Liability 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 — 2022 23,367,393 — — 138,319 8,235,964 2,696,196 — 1,166,177 Note 1: In fiscal 2022,the City changed the Municipal Golf Course Enterprise Fund to a governmental fund. Note 2: 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 2022. -155- Table 9 Total Percentage Primary of Personal Per Government Income(1) Capita(1) $ 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 1.07 473 35,604,049 — (2) 640 -156- 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 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 2022 31,603,357 — — 412,778 31,190,579 N/A—Not Available 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 2022. (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. -157- Table 10 Percentage of Taxable Market Value of Percentage of Per Property Personal Income Capita(1) 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 0.92 406 0.47 N/A (2) 560 -158- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Table 11 Direct and Overlapping Governmental Activities Debt December 31,2022 City of Percentage Apple Valley's of Debt Share of Net Debt Applicable Overlapping Outstanding(1) to City Debt Overlapping Dakota County(2) $ — 11.09 % $ — School districts ISD No. 191,Burnsville-Eagan-Savage 113,850,000 0.57 648,945 ISD No. 196,Rosemount-Apple Valley-Eagan 98,170,000 30.03 29,480,451 Metropolitan Council(3) 6,120,000 1.29 78,948 Metro Transit(4) 187,200,000 1.46 2,733,120 Total overlapping 405,340,000 32,941,464 City of Apple Valley direct debt 23,367,393 100.00 23,367,393 Total direct and overlapping debt $ 428,707,393 $ 56,308,857 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 October 2,2022,unless noted otherwise. (2) Dakota County has bond indebtedness of$71,300,000 as of October 2, 2022, of which $71,300,000 has been excluded as it is payable from housing revenues. (3) Metropolitan Council has$6,120,000 of general obligation debt outstanding as of December 31,2021.This debt is payable from ad valorem taxes levied on all taxable property within the Metropolitan Taxing District. This amount excludes $1,210,259,968 of general obligation debt payable from wastewater and sewer revenues, and lease agreements. (4) Metro Transit has bond indebtedness of$187,200,000 as of December 31, 2021. 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. -159- CITY OF APPLE VALLEY Legal Debt Margin Information Last Ten Fiscal Years Fiscal Year 2013 2014 2015 2016 Debt limit $ 123,111,918 $ 116,911,737 $ 126,852,645 $ 133,946,802 Total net debt applicable to the limit 27,590,000 26,700,000 29,275,000 27,550,000 Legal debt margin $ 95,521,918 $ 90,211,737 $ 97,577,645 $ 106,396,802 Total net debt applicable to the limit as a percentage of the debt limit 22.41% 22.84% 23.08% 20.57% -160- Table 12 2017 2018 2019 2020 2021 2022 $ 140,076,146 $ 152,165,496 $ 167,990,423 $ 180,527,909 $ 189,665,546 $ 198,814,315 13,885,000 12,895,000 11,830,000 10,705,000 15,785,000 22,760,000 $ 126,191,146 $ 139,270,496 $ 156,160,423 $ 169,822,909 $ 173,880,546 $ 176,054,315 9.91% 8.47% 7.04% 5.93% 8.32% 11.45% Legal Debt Margin Calculation for Fiscal Year 2022 Market value $ 6,627,143,834 Debt limit(3%of assessed value) 198,814,315 Debt applicable to the limit 22,760,000 Legal debt margin $ 176,054,315 -161- 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 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 2022 3,252,041 2,320,251 931,790 — — — 2,863,316 2,342,911 520,405 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. -162- 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 $ 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 2.63 156,611 93,617 2.080 13,063,988 11,051,955 2,012,033 875,925 185,702 1.90 -163- 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) 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 56,318 2,498,773,342 44,369 12,093 2.00% 2022 55,673 N/A N/A 11,919 2.20% N/A—Not Available Sources: (1) U.S.Census Bureau,Population Division(2013 to 2022). (2) City of Apple Valley,American Community Survey,U.S.Census Bureau. (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). (4) Minnesota Department of Employment and Economic Development. -164- CITY OF APPLE VALLEY Table 15 Principal Employers Current Fiscal Year and Nine Years Prior 2022 2013 Percentage Percentage of Total of Total Taxpayer Employees Rank Employment Employees Rank Employment ISD No. 196,Rosemount-Apple Valley-Eagan 1,831 1 11.98 % 1,418 1 9.74 % Wings Financial Federal Credit Union 660 2 4.32 210 10 1.44 Uponor North America,Inc. 630 3 4.12 336 5 2.31 Target Corporation 436 4 2.85 690 2 4.74 Walmart 410 5 2.68 475 3 3.26 Dakota County 409 6 2.68 380 4 2.61 Cassia Health Care Center(formerly AV Health Care Center) 384 7 2.51 290 7 1.99 Questar Assessment 340 8 2.22 Cub Foods 320 9 2.09 Menards 289 10 1.89 Minnesota Zoological Gardens — — — 300 6 2.06 Apple Valley Redi-Mix 270 8 1.86 Apple Valley Ford — — — 216 9 1.48 Apple Valley Medical Clinic 210 10 1.44 Total 5,709 37.36 % 4,795 32.94 % Source:City of Apple Valley Community Development Department -165- CITY OF APPLE VALLEY Full-Time Equivalent(FTE)City Government Employees by Function Last Ten Fiscal Years Fiscal Year 2013 2014 2015 2016 General government Administration 3.00 3.00 3.00 3.00 Finance and data processing 4.00 4.00 4.00 4.00 Information and technology 3.24 3.53 3.64 3.78 Human resources 4.00 4.63 5.00 5.00 City clerk/elections 1.81 4.84 2.00 5.39 General government buildings 2.00 2.00 2.00 2.00 Community development 5.00 5.00 4.77 4.35 Code enforcement 2.00 2.00 2.44 2.40 Total general government 25.05 29.00 26.85 29.92 Public safety Police 61.16 60.22 62.27 62.58 Fire 18.63 16.21 15.46 15.54 Building inspections 5.22 5.75 6.93 6.76 Total public safety 85.01 82.18 84.66 84.88 Public works Public works administration 5.99 5.30 3.83 3.80 Central maintenance facility 5.34 5.44 5.51 5.29 Streets 16.66 16.66 16.92 16.95 Engineering 4.24 4.49 4.03 4.48 Total public works 32.23 31.89 30.29 30.52 Culture and recreation Park and recreation administration 7.87 7.82 7.83 7.45 Recreation programs 6.76 5.06 6.88 6.23 Park maintenance 23.09 23.24 22.97 24.18 Redwood Pool 2.47 2.55 2.35 2.63 Aquatic swim center 12.80 11.95 12.25 12.65 Community center 5.67 5.95 4.64 4.72 Apple Valley Senior Center 2.27 3.13 3.03 3.36 Cable TV 2.44 2.46 2.61 2.74 Total culture and recreation 63.37 62.16 62.56 63.96 Total general government 205.66 205.23 204.36 209.28 Enterprise funds Municipal liquor 18.86 18.51 17.51 17.47 Municipal golf 20.41 20.10 19.68 18.89 Sports arena 6.88 7.09 6.57 6.85 Stormwater drainage utility(1) - 0.28 1.96 2.00 Water and sewer 18.14 18.26 18.07 17.61 Total enterprise funds 64.29 64.24 63.79 62.82 Total 269.95 269.47 268.15 272.10 (1) 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. -166- Table 16 2017 2018 2019 2020 2021 2022 3.00 3.00 3.00 3.02 3.59 4.05 4.58 5.00 5.00 5.00 5.00 4.61 3.11 4.06 4.50 5.00 5.00 4.49 5.00 5.02 4.62 4.97 4.75 4.88 1.92 5.32 1.99 6.58 2.00 4.90 1.92 2.00 2.00 2.00 1.39 2.34 5.00 5.00 4.96 4.13 4.73 4.68 2.36 2.39 2.27 2.67 2.00 1.95 26.89 31.79 28.34 33.37 28.46 31.90 62.74 64.18 62.46 62.72 61.88 60.95 16.02 17.89 18.37 18.36 19.31 19.27 7.72 7.90 7.20 6.72 5.86 5.20 86.48 89.97 88.03 87.80 87.05 85.42 4.20 4.31 4.07 4.26 4.41 3.85 5.30 5.25 5.64 6.53 6.34 6.18 17.07 16.75 16.53 16.42 15.33 16.31 4.91 5.32 6.04 6.19 6.80 6.80 31.48 31.63 32.28 33.40 32.88 33.14 7.85 7.89 7.86 7.62 7.97 7.11 5.91 5.66 4.12 1.90 2.20 2.37 23.79 24.70 23.85 18.41 21.69 21.15 2.26 2.21 1.95 - 2.45 2.95 12.14 12.55 13.32 0.02 11.78 11.90 4.55 4.12 3.82 2.27 3.07 4.71 3.43 3.70 3.61 3.32 2.18 2.61 2.84 3.01 3.38 3.09 3.31 3.51 62.77 63.84 61.91 36.63 54.65 56.31 207.62 217.23 210.56 191.20 203.04 206.77 17.57 17.43 17.44 17.42 17.93 19.70 19.15 13.18 13.22 13.70 15.96 15.18 6.47 5.71 5.57 5.39 6.20 5.61 2.00 0.08 - - -17.35 18.86 20.29 19.00 19.23 19.92 62.54 55.26 56.52 55.51 59.32 60.41 270.16 272.49 267.08 246.71 262.36 267.18 -167- CITY OF APPLE VALLEY Operating Indicators by Function Last Ten Years Fiscal Year Function/Program 2013 2014 2015 2016 General government Elections N/A 2 N/A 2 Registered voters N/A 32,370 N/A 35,836 Number of voters casting votes N/A 19,351 N/A 29,853 Number of absentee ballots received N/A 2,100 N/A 8,692 Percentage of absentee ballots to total votes N/A 10.9% N/A 29.1% Voter participation(registered)(elections are held every other year) N/A 59.78% N/A 83.30% Public safety Police Crimes-Part I 1,124 1,098 1,207 1,232 Crimes-Part II 1,756 1,627 1,833 1,936 Total arrests 1,307 1,096 969 1,234 DWI arrests 160 152 120 87 Traffic citations issued 5,726 4,735 4,246 5,441 Total calls for service 35,215 34,497 35,510 39,548 Fire Calls for service 1,454 1,412 1,397 1,622 Medical 636 623 668 812 Fire 818 789 729 810 Fire call responses times under 5 minutes 44% 43% 43% 38% Fire call responses times 5-10 minutes 46% 46% 48% 51% Fire call responses times over 10 minutes 10% 11% 9% 11% Public works Building permits issued 1,005 1,893 1,785 1,883 Permits issued for new dwelling units 63 71 115 140 Commercial building permits issued 113 115 197 98 Plumbing permits issued 1,090 1,173 1,334 1,560 Heating permits issued 786 851 951 1,076 Building inspections 6,848 8,636 10,543 10,702 Streets maintained(lane miles) 410 416 416 418 Cul-de-sacs maintained 331 322 324 325 Snow/ice events 53 45 29 29 Signs replaced 411 657 451 354 Boulevard trees trimmed 1,990 1,175 1,250 939 Fleet division vehicle work orders 1,890 2,148 1,486 2,138 Diseased elm and oak trees mitigated 430 340 322 326 Lakes and ponds monitored with water quality samples 18 17 18 18 Sump catch basins cleaned 885 1,455 983 1,106 Sewage pumped(billion gallons) 1.3 1.1 1.2 1.1 Miles of sanitary sewer cleaned 77.0 79.0 54.0 62.0 Sanitary lift station inspections 1,716 1,716 1,716 1,716 Water produced(billion gallons) 2.4 2.1 2.0 2.0 Water samples taken 1,098 1,098 1,098 1,098 Fire hydrants maintained 2,444 2,454 2,466 2,484 Pressure stations inspected 13 13 13 13 Air relief manholes inspected 15 15 16 16 Hydrant flushing(minutes) 24,189 23,987 24,916 26,687 Water breaks repaired 16 11 16 8 Burial sites sold 59 57 69 75 Burials 45 34 50 46 N/A-Not Available Source: Various city departments -168- Table 17 2017 2018 2019 2020 2021 2022 N/A 2 N/A 3 N/A 2 N/A 35,544 N/A 38,989 N/A 36,811 N/A 27,170 N/A 33,904 N/A 25,209 N/A 7,759 N/A 22,381 N/A 7,476 N/A 28.6% N/A 66.0% N/A 29.7% N/A 76.44% N/A 86.96% N/A 68.50% 1,237 1,039 1,130 1,004 2,515 2,349 1,993 1,939 1,594 1,460 1,059 1,356 1,206 1,198 1,152 521 521 675 176 224 216 71 84 82 4,471 4,831 4,482 2,081 3,157 2,247 40,079 40,864 41,752 34,524 36,389 37,319 1,787 2,074 2,148 2,094 2,307 2,372 1,097 1,363 1,388 1,441 1,572 1,598 690 711 760 653 735 774 43% 44% 43% 42% 42% 40% 48% 49% 47% 51% 51% 53% 9% 7% 10% 7% 7% 7% 1,902 1,750 2,207 2,054 2,490 3,694 167 65 27 5 3 4 184 99 102 82 183 130 1,620 1,572 1,453 1,304 1,479 1,426 1,170 1,043 966 833 932 986 11,794 12,406 7,825 6,741 8,229 10,786 418 418 423 418 419 419 325 325 325 325 325 339 32 34 30 39 30 48 402 425 412 409 195 200 1,565 1,063 1,566 2,036 1,681 2,074 1,507 1,122 2,640 955 877 852 444 289 368 194 178 59 18 18 9 9 9 9 1,282 873 1,181 1,378 1,113 1,147 1.1 1.1 1.1 1.1 1.2 1.1 47.0 38.0 47.2 50.9 43.8 40.4 1,716 1,716 1,716 1,716 1,716 1,716 2.0 2.0 1.9 2.1 2.1 2.0 1,098 1,098 1,098 1,098 1,098 1,098 2,489 2,494 2,556 2,565 2,574 2,618 13 13 15 15 15 13 16 16 12 12 12 16 24,688 25,005 18,431 18,787 12,115 29,149 10 8 10 5 11 8 108 62 85 156 168 143 58 58 67 67 71 76 -169- CITY OF APPLE VALLEY Capital Assets Statistics by Function/Program Last Ten Years Fiscal Year Function/Program 2013 2014 2015 2016 Public safety Police Stations 1 1 1 1 Marked squad units 23 24 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 261 271 271 302 Dakota Electric Association-owned 2,718 2,942 3,167 3,303 Xcel owned lights 301 301 301 343 Streets(centerline miles) 175 177 177 179 Cul-de-sacs 329 329 324 325 Roundabouts 3 3 4 4 Trees(number of boulevard trees) 9,330 9,250 9,175 9,100 Parks Parks 50 50 50 50 Total park acreage 879 879 879 879 Trails—street side trails(miles) 65 65 65 75 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 15,674 15,752 15,874 16,024 Miles of water mains and laterals 245 247 248 250 Wells 19 19 19 20 Water valves 3,774 3,812 3,836 3,872 Fire hydrants 2,438 2,454 2,466 2,484 Water reservoirs 5 5 5 5 Reservoir capacity(millions of gallons) 12.5 13 13 13 Sanitary sewer Number of connections 15,229 15,307 15,422 15,563 Miles of sanitary sewer mains and laterals 200 204 204 204 Sanitary lift stations 9 9 9 9 Sanitary manholes 5,466 5,514 5,538 5,587 Storm sewer Lift stations 12 12 12 12 Mile of storm sewers 165 167 170 173 Source: Various city departments -170- Table 18 2017 2018 2019 2020 2021 2022 1 1 1 1 1 1 25 25 22 22 22 22 3 3 3 3 3 3 5 5 4 4 4 4 2 2 2 2 2 2 1 1 1 1 1 1 308 310 315 315 315 315 3,112 3,115 3,224 3,244 3,252 3,272 343 343 343 370 370 27 180 180 183 184 184 184 325 325 325 325 325 339 4 4 4 4 4 5 8,800 8,400 8,329 8,429 8,029 8,099 50 51 51 51 51 51 879 888 888 888 888 888 78 78 79 80 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 16,226 16,342 16,409 16,431 16,466 16,537 266 287 287 269 250 292 20 20 20 20 20 20 3,886 3,917 5,103 4,352 4,546 4,552 2,489 2,494 2,556 2,565 2,574 2,591 5 5 5 5 5 5 13 13 13 13 13 13 15,764 15,877 15,935 15,938 15,983 16,040 212 223 223 215 199 220 9 9 9 9 9 9 5,596 5,603 5,700 5,723 5,744 5,769 12 12 12 12 12 12 196 196 216 190 191 217 -171- THIS PAGE INTENTIONALLY LEFT BLANK Management Report for City of Apple Valley,Minnesota December 31,2022 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 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, 2022. We have organized this report into the following sections: • Audit Summary • Governmental Funds Overview • Enterprise Funds Overview • Government-Wide Financial Statements • 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. Wallel-p. IllerdArlz 4.14411,01.4.A&Ar /24-01-0-1-4AA;a-s. 4 C--0 - ICI' 4 - Minneapolis, Minnesota June 27,2023 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, 2022. 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. 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, 2022: • We have issued an unmodified opinion on the City's basic financial statements. Our report included a paragraph emphasizing the City's implementation of Governmental Accounting Standards Board (GASB) Statement No. 87, Leases, during the year. Our opinion was not modified with respect to this matter. • 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 no findings based on our testing of the City's compliance with Minnesota laws and regulations. ALTERNATIVE CSLFRF COMPLIANCE EXAMINATION ENGAGEMENT • We examined the City's compliance with the compliance requirements "activities allowed or unallowed" and "allowable cost/cost principles" (the specified requirements) as described in Part IV "Requirements for an Alternative Compliance Examination Engagement for Recipients That Would Otherwise be Required to Undergo a Single Audit or Program-Specific Audit as a Result of Receiving Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)." In our opinion, the City complied, in all material respects, with the specified requirements referenced above during the year ended December 31,2022. -1- FOLLOW-UP ON PRIOR YEAR FINDINGS AND RECOMMENDATIONS As a part of our audit of the City's financial statements for the year ended December 31, 2022, we performed procedures to follow-up on the findings and recommendations that resulted from our prior year audit. We reported the following finding that was corrected by the City in the current year: • For disbursements selected for testing,the City did not pay the obligation within the required time period as required by state statutes. OTHER OBSERVATIONS AND RECOMMENDATIONS Deposit Sweep Account Minnesota Statutes § 118A.03 requires banks holding local government entity deposits to protect the deposits from custodial credit risk (the risk of loss in the event of a bank failure) by providing adequate insurance, bond, or pledged collateral to cover amounts "on deposit at the close of the financial institution's banking day." Some banks utilize arrangements under which governmental entities' deposit balances in excess of Federal Deposit Insurance Corporation limits are swept out of their depository accounts daily into other investments or to depository accounts at other banks. An issue has arisen with some sweep account arrangements, caused by a lag between the timing of when the primary bank's records show the funds being swept out of its account and when the receiving bank's records acknowledge receipt of the funds. If the receiving bank's records do not show the transferred funds arriving the same business day as the primary bank shows them being swept out,the funds in transit would legally still be considered in the custody of the primary depository at the end of the banking day. This would potentially subject any excess deposits to custodial credit risk and not complying with statutory requirements. The Minnesota Office of the State Auditor(OSA)has added audit requirements to test such sweep arrangements in their Legal Compliance Audit Guide. In addition, recent bank failures have placed additional emphasis on the importance of protecting local government deposits from custodial credit risk. We recommend the City review the terms of any sweep arrangement it has in place or is considering and verify that the financial institutions on both sides of the sweep transaction are recognizing the transfer of funds the same banking day. Credit Card Transactions Minnesota cities have the authority to make purchases using credit cards issued on behalf of their city. Credit card purchases are becoming more commonplace, especially with the proliferation of e-commerce, and have consequently been garnering increased scrutiny from oversight agencies. The statutes authorizing credit card use by cities restrict their use to purchases made on behalf of a city, do not permit personal use of the credit card by the card user, and specify they should only be used by employees authorized to make purchases. Employees are personally liable for unauthorized credit card purchases. Purchases made with credit cards must comply with other applicable state laws, including the requirement that all claims presented for payment must be in writing and itemized. In its Statement of Position (SOP) on credit card use, the OSA has clarified that the statement from the credit card company lacks sufficient detail to comply with this requirement and, therefore, "public entities using credit cards must retain the invoices and receipts needed to support the items charged in the bill from the credit card company." The SOP also states that the individual vendors providing the goods or services should be listed on the claims list provided to a city council for review and approval,rather than the credit card company. While the authorized use of a credit card to make small purchases offers advantages, such as convenience and expedited purchasing, the ability of the credit card users to make a city liable for purchases that are improper or not in compliance with statutory requirements is an added risk related to such transactions. The OSA recommends that a robust credit card policy be established by public entities allowing credit card purchases,which clearly delineates the requirements for use, supporting documentation required, and the review and approval process for credit card purchases. The OSA also recommends that cities obtain signed written acknowledgement of the policy from all authorized card users. -2- 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, 2022. However, the City implemented the following governmental accounting standard during the fiscal year: • As described in Note 1 of the notes to basic financial statements, the City implemented GASB Statement No. 87, Leases, during fiscal year ended December 31, 2022. This standard changed the way lease transactions are reported by the City, but did not result in a restatement of net position in the current year. 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/Amortization —Management's estimates of depreciation/amortization 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 GASB 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. -3- 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 27,2023. 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. -4- 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 supplementary information, as described in the table of contents,which accompany the financial statements, but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. We were not engaged to report on the introductory section and 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. -5- THIS PAGE INTENTIONALLY LEFT BLANK 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 2021 fiscal year, local ad valorem property tax levies provided 44.0 percent of the total governmental fund revenues for cities over 2,500 in population, and 35.5 percent for cities under 2,500 in population. Total property taxes levied by all Minnesota cities for taxes payable in 2022 increased 5.9 percent compared to the prior year,and 4.2 percent for taxes payable in 2023. The total tax capacity value of property in Minnesota cities increased about 5.6 percent for the 2022 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 2022 were based on assessed market values as of January 1, 2021), 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 5.1 percent for taxes payable in 2021 and 4.8 percent for taxes payable in 2022. 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 ■ ■ I $5,000,000,000MEMEM ■ ■ ■ ■ I $ ,000,000,000 ■ ■ ■ ■ ■ ■ ■ I $3,00 000 U.' ■ ■ ■ ■ ■ ■ ■ ■ ■ I $2,000,000000,000 i • • • • • • • • • i $1,000,000,000 ' ■ ■ MINNIE ■ ' 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 -6- 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 5.3 percent and 4.5 percent for taxes payable in 2021 and 2022,respectively. The following graph shows the City's change in tax capacities over the past 10 years: Tax Capacity $75,000,000 $60,000,000 $45,000,000 • _ — $30,000,000 — $15,000,000 — 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 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 2020 2021 2022 Average tax rate City 38.8 38.2 38.2 County 24.1 22.7 21.6 School 19.9 20.1 20.0 Special taxing 4.0 3.8 3.7 Total 86.8 84.8 83.5 The total average tax rate decreased from the prior year, including decreases in the county average tax rate. -7- 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, 2022,presented both by fund balance classification and by fund: Governmental Funds Change in Fund Balance Fund Balance as of December 31, 2021 2022 Change Fund balances of governmental funds Total by classification Nonspendable $ 267,439 $ 191,308 $ (76,131) Restricted 20,958,860 30,073,303 9,114,443 Committed 731,900 764,000 32,100 Assigned 34,161,614 26,132,259 (8,029,355) Unassigned 16,619,459 17,056,202 436,743 Total governmental funds $ 72,739,272 $ 74,217,072 $ 1,477,800 Total by fund General $ 19,886,420 $ 20,811,797 $ 925,377 American Rescue Plan Act — (137,413) (137,413) Closed Bond Issues 10,811,270 7,921,272 (2,889,998) Road Improvements (1,510,390) (2,580,252) (1,069,862) Facilities C.I.P. 6,091,390 12,966,566 6,875,176 Construction Projects (521,639) 2,657,266 3,178,905 Future Capital Projects 17,395,786 13,123,535 (4,272,251) Nonmajor 20,586,435 19,454,301 (1,132,134) Total governmental funds $ 72,739,272 $ 74,217,072 $ 1,477,800 In total, the fund balances of the City's governmental funds increased by $1,477,800 during the year ended December 31, 2022. 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 C.I.P. Fund. The assigned fund balance declined, mainly the result of decreased fund balances in the Closed Bond Issues and Future Capital Projects Funds. A portion of this decline was the result of a transfer made in the current year to finance the change in fund structure of the Municipal Golf Course Enterprise Fund to a governmental fund at the beginning of fiscal 2022. The unassigned fund balance increase is mostly related to the increase in fund balance in the Construction Projects Capital Projects Fund. -8- 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 OSA 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 31,2020 December 31,2021 2020 2021 2022 Population 20,000-100,000 20,000-100,000 56,374 56,318 55,673 Property taxes $ 537 $ 557 $ 485 $ 502 $ 538 Tax increments 44 49 19 22 20 Franchise and other taxes 46 53 26 25 23 Special assessments 54 56 64 64 20 Licenses and permits 46 53 19 47 53 Intergovernmental revenues 273 202 160 38 116 Charges for services 91 110 38 52 86 Other 69 26 79 24 16 Total revenue $ 1,160 $ 1,106 $ 890 $ 774 $ 872 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 $48,577,761 of total revenue in its governmental funds in 2022, an increase of $5,012,566 (11.5 percent) from the prior year. The City's per capita governmental funds revenue for 2022 was $872, an increase of $98 from the prior year. The largest increase of $78 per capita, was in intergovernmental revenues, due to spending of federal stimulus-related funding received by the City in the prior year, as well Municipal State Aid(MSA) funds received during the current year. The decrease of $44 in special assessments is mostly related to the timing of prepaid assessments from year-to-year. -9- 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 31,2020 December 31,2021 2020 2021 2022 Population 20,000-100,000 20,000-100,000 56,374 56,318 55,673 Current General government $ 118 $ 116 $ 131 $ 128 $ 134 Public safety 320 327 245 252 272 Street maintenance 112 112 86 95 129 Parks and recreation 95 107 79 110 143 All other 104 77 Total current 749 739 541 585 678 Capital outlay and construction 331 317 237 158 245 Debt service Principal 91 110 22 18 20 Interest and fiscal 33 34 5 7 11 Total debt service 124 144 27 25 31 Total expenditures $ 1,204 $ 1,200 $ 805 $ 768 $ 954 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 2022 were $53,156,150, an increase of $9,897,593. The City's per capita governmental funds total expenditures increased $186. This increase was mainly in capital outlay and construction of $87, mainly due to expenditures in the Road Improvement Fund increasing by $5,359,225. The increase of$34 per capita in street maintenance was mainly expenditures in the Facilities C.I.P. Fund related to spending of bond proceeds in the current year. Parks and recreation increased $33 per capita related to the change in fund structure of the golf course activity as previously mentioned. -10- 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, $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 2018 2019 2020 2021 2022 Fund Balance $17,640,331 $18,046,107 $19,187,963 $19,886,420 $20,811,797 _ NM Cash Balance $16,206,366 $17,098,321 $18,017,356 _ $18,794,098 $19,563,512 Expenditures $28,699,846 $29,553,363 $28,959,733 $31,010,828 $33,289,024 The City's General Fund cash and investments balance at December 31, 2022 was $19,563,512, an increase of$769,414 from the prior year. Total fund balance at December 31, 2022 was $20,811,797, an increase of$925,377 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 79.2 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, 2022, the unassigned fund balance of the General Fund was 55.4 percent of the subsequent year's budgeted expenditures. -11- The following graph reflects the City's General Fund revenue sources for 2022 compared to budget: General Fund Revenue Budget to Actual Taxes Licenses and Permits I Intergovernmental n Charges for Services Other r o00 000 000 000 000 000 000 000 000 000 000 000 e e e en en en en n enn en - - si,' s10, sin,, s\tx, s\b, s\%, do stir„ )1,n en en sci,(3 1�,n en se�o ■ Budget 0 Actual Total General Fund revenues for 2022 were $30,543 under the final budget. Licenses and permits were over budget by $1,185,312, mainly from larger permits being issued caused by increased building activity. This was offset by investment earnings being under budget by $892,603, as a result of market conditions in the current year. 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 •2018 $24,956,157 $881,315 $6,792,768 ■2019 $25,422,357 $970,415 $6,209,559 02020 $26,551,478 $5,037,676 $4,806,847 •2021 $27,641,204 $1,006,547 $6,600,783 ■2022 $28,965,949 $1,134,754 $6,482,562 Total General Fund revenues for 2022 were $36,583,265, an increase of$1,334,731 from the previous year. Taxes increased $1,324,745, due to an overall increase in the general tax levy and an increase in franchise taxes in the current year. -12- The following graph reflects the City's General Fund expenditures compared to budget for 2022: General Fund Expenditures Budget to Actual General Government Public Safety Public Works Parks and Recreation I I -' °o° °o° oo° °o° °o° °o° °o° °o° °o° °o° °o° °o° e e °o° e o°°" o°' o°°' o°°' o ' o° ' o°°' o°°' o°°' cP°' cP°' o°°' cP°' cP°' o°°' • Budget 0 Actual Total General Fund expenditures for 2022 were $33,289,024, which was $1,546,239 less than budget. This variance was spread across all functions. General government,public safety,public works, and parks and recreation expenditures were under budget $476,347, $344,739, $497,500, and $227,653, 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 $4,000,000 1 "IL Jur $2,000,000 $— General Parks and Public Safety Public Works Government Recreation ■2018 $5,533,975 $13,145,792 $4,503,246 $5,516,833 •2019 $5,606,704 $13,249,989 $5,023,366 $5,673,304 02020 $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 ■2022 $6,716,079 $14,747,628 $5,700,490 $6,124,827 General Fund expenditures increased by $2,278,196 from the prior year. General government expenditures increased$771,071, mainly in information technology for current on-going costs and capital outlay. Public safety increased $605,333, mainly in personal services. Public works expenditures increased $560,142, mainly for streets, including increases in personal services and supplies. Parks and recreation expenditures increased$341,650 with increases spread across multiple areas. -13- 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, 2022,presented both by classification and by fund: Enterprise Funds Change in Financial Position Net Position as of December 31, 2021 2022 Change Net position of enterprise funds Total by classification Net investment in capital assets $ 110,408,545 $ 107,099,860 $ (3,308,685) Unrestricted 15,436,852 21,772,456 6,335,604 Total enterprise funds $ 125,845,397 $ 128,872,316 $ 3,026,919 Total by fund Municipal Liquor $ 6,885,408 $ 6,825,765 $ (59,643) Municipal Golf Course 5,190 — (5,190) Sports Arena 1,955,830 1,766,621 (189,209) Water and Sewer 78,563,866 80,800,815 2,236,949 Storm Drainage 35,125,395 35,962,359 836,964 Street Light Utility 420,448 481,772 61,324 Cemetery 2,889,260 3,034,984 145,724 Total enterprise funds $ 125,845,397 $ 128,872,316 $ 3,026,919 In total, the net position in the City's enterprise funds increased by $3,026,919 during the year ended December 31, 2022. At the beginning of the year, the City approved a change in fund structure that changed the reporting of the Municipal Golf Course Fund from an enterprise fund to a nonmajor governmental fund. The decline in the net investment in capital assets is mostly related to this change as these assets are now reported in governmental activities. The increase in unrestricted net position is from positive operating results in the current year. -14- 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 $ , 00, 0 $910,0000 ,0000 0$8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 — $- 2018 2019 2020 2021 2022 =Sales $9,445,281 $9,886,580 $10,878,589 $11,128,773 $10,882,866 Cost of Sales $6,568,030 $6,935,517 $7,726,224 $7,993,503 $7,630,825 0perating Expenses(Excluding $1,624,533 $1,550,651 $1,656,776 $1,736,162 $2,026,902 Depreciation/Amortization) —Operating Income(Excluding $1,252,718 $1,400,412 $1,495,589 $1,399,108 $1,225,139 Depreciation/Amortization) The Municipal Liquor Fund ended 2022 with a net position of$6,825,765, a decrease of$59,643 from the prior year. Of this net position, $3,129,333 represents the investment in liquor capital assets, and $3,696,432 is in unrestricted net position. Liquor sales for 2022 were $10,882,866,which was $245,907 (2.2 percent) lower than the prior year. The Municipal Liquor Fund generated operating income (excluding depreciation/amortization) of$1,225,139 in 2022, or 11.26 percent of gross sales, which is a decrease from the 12.57 percent reported in fiscal 2021. The Municipal Liquor Fund gross profit margin was 29.88 in fiscal 2022, slightly more than 28.17 in fiscal 2021. -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) 2018 2019 2020 2021 2022 O Sales and User Fees $789,516 $745,910 $529,325 $642,781 $720,909 Operating Expenses(Excluding $646,586 $604,611 $647,496 $644,194 $716,392 Depreciation/Amortization) Nonoperating Revenue(Expense) $123,698 $125,359 $100,738 $156,243 $121,849 _ —Operating Income(Loss)(Excluding $131,187 $141,299 $(118,171) $(1,413) $4,517 Depreciation/Amortization) The Sports Arena Fund ended 2022 with a net position of$1,766,621, a decrease of$189,209 from the prior year. Of the net position balance, $2,983,784 represents the investment in sports arena capital assets, leaving a deficit at($1,217,163)of unrestricted net position. Sports Arena Fund operating revenues for 2022 were $720,909, an increase of $78,128 (12.2 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/amortization, were $716,392, an increase of $72,198 from the prior year.Nonoperating revenue includes an annual property tax levy of$121,000. During 2022, this fund had to borrow from other funds to fund capital needs. This interfund borrowing totaled$1,314,362 at December 31, 2022. -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 $6,000,000 — $4,000,000 — $2,000,000 I 2018 2019 2020 2021 2022 =Operating Revenue $10,352,835 $10,577,669 $11,402,252 $12,795,642 $13,063,988 0perating Expenses(Excluding $6,682,832 $7,075,065 $7,137,600 $7,071,089 $8,147,310 Depreciation/Amortization) Depreciation/Amortization $2,357,710 $2,426,053 $2,647,713 $2,787,957 $2,904,645 —Operating Income(Excluding $3,670,003 $3,502,604 $4,264,652 $5,724,553 $4,916,678 Depreciation/Amortization) The Water and Sewer Fund ended 2022 with a net position of$80,800,815, an increase of$2,236,949 from the prior year. Of this net position, $65,212,891 represents the investment in water and sewer distribution system capital assets, leaving$15,587,924 of unrestricted net position. Water and Sewer Fund operating revenue was $13,063,988 for 2022, an increase of $268,346 (2.1 percent) from the prior year. Operating expenses(excluding depreciation/amortization) of$8,147,310 were $1,076,221 (15.2 percent)higher than last year,mostly in personal costs and sewer charges. -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, $3,000,000 $2,800,000 $2,600,000 — $2,400,000 $2,200,000 ri $2,000,000 $1,800,000 — $1,600,000 — $1,400,000 I— $1,200,000 — $1,000,000 — $800,000 — $600,000 — it$400,000 $200,000 2018 2019 2020 2021 2022 =Operating Revenue $1,901,319 $2,113,725 $2,346,263 $2,584,937 $2,863,316 Operating Expenses(Excluding $974,319 $1,114,326 $1,017,614 $982,447 $1,181,951 Depreciation/Amortization) _ Depreciation/Amortization $1,024,022 $1,066,399 $1,148,799 $1,156,846 $1,160,960 —Operating Income(Excluding $927,000 $999,399 $1,328,649 $1,602,490 $1,681,365 Depreciation/Amortization) The Storm Drainage Fund ended 2022 with a net position of$35,962,359, an increase of$836,964 from the prior year. Of this, $33,386,073 represents the investment in storm drainage capital assets and $2,576,286 of unrestricted net position. Storm Drainage Fund operating revenues for 2022 were $2,863,316, which was an increase of$278,379 (10.8 percent) from the prior year, due to increased rates. Operating expenses (excluding depreciation/amortization) for 2022 were $1,181,951, which was $199,504(20.3 percent)higher than the prior year,mainly for supplies and repairs. -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, $700,000 $600,000 $500,000 11 $400,000 $300,000 $200,000 $100,000 2018 2019 2020 2021 2022 =Operating Revenue $522,977 $555,175 $574,731 $590,897 $618,160 Operating Expenses $485,356 $543,694 $550,641 $522,752 $544,161 Operating Income(Loss) $37,621 $11,481 $24,090 $68,145 $73,999 The Street Light Utility Fund ended 2022 with a net position of$481,772, an increase of$61,324 from the prior year,which is entirely in unrestricted net position. Street Light Utility Fund operating revenues for 2022 were $618,160, an increase of$27,263 from the prior year. Operating expenses for 2022 were $544,161, an increase of$21,409 from the prior year. -19- CEMETERY FUND The following graph presents five years of operating results for the Cemetery Fund: Cemetery Fund Year Ended December 31, $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 fIELV 2018 2019 2020 2021 2022 =Operating Revenue $150,393 $209,228 $342,102 $382,162 $372,553 Operating Expenses(Excluding $68,302 $102,889 $104,411 $113,825 $114,800 Depreciation/Amortization) Operating Income(Excluding $82 091 $106,339 $237,691 $268,337 $257,753 Depreciation/Amortization) The Cemetery Fund ended 2022 with a net position of$3,034,984, an increase of$145,724 from the prior year. Of the net position balance, $2,387,779 represents investments in cemetery capital assets, leaving $647,205 of unrestricted net position. Cemetery Fund operating revenues for 2022 were $372,553, a decrease of$9,609 from the prior year. Operating expenses (excluding depreciation/amortization) for 2022 were $114,800, an increase of$975 from the prior year. -20- THIS PAGE INTENTIONALLY LEFT BLANK 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,restricted, and unrestricted. The following table presents the components of the City's net position as of December 31, 2022 and 2021, for governmental activities and business-type activities: As of December 31, 2021 2022 Change Net position Governmental activities Net investment in capital assets $ 103,338,673 $ 115,728,602 $ 12,389,929 Restricted 17,816,684 17,729,142 (87,542) Unrestricted 41,760,863 36,050,080 (5,710,783) Total governmental activities 162,916,220 169,507,824 6,591,604 Business-type activities Net investment in capital assets 110,408,545 107,099,860 (3,308,685) Unrestricted 15,124,841 21,465,114 6,340,273 Total business-type activities 125,533,386 128,564,974 3,031,588 Total net position $ 288,449,606 $ 298,072,798 $ 9,623,192 The City's total net position at December 31, 2022 was $9,623,192 greater than the previous year-end. Net position in the governmental activities increased$6,591,604. A portion of this increase is the result of positive operating results in the current year. A portion of this increase is also the result of the change in fund structure for golf activities previously mentioned, which included a contribution of golf-related capital assets totaling $3,611,782. Net investment in capital assets also increased from capital-related activity in the current year, which also negatively impacted the unrestricted balance. Business-type activities net position increased$3,031,588, 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, 2022 and 2021: Change in Net Position 2021 2022 Net(expense)revenue Governmental activities General government $ (5,237,111) $ (5,792,738) Public safety (10,677,146) (12,888,889) Public works (1,167,352) (114,943) Parks and recreation (5,610,000) (5,537,510) Interest and fiscal charges (329,266) (555,535) Business-type activities Municipal liquor 1,243,270 922,881 Municipal golf course 78,870 — Sports arena (315,171) (309,867) Water and sewer 4,255,314 3,589,852 Storm drainage 729,948 968,662 Cemetery 504,244 167,641 Street light utility 68,145 73,999 Total net(expense)revenue (16,456,255) (19,476,447) General revenues Property taxes 29,705,921 31,011,241 Other taxes 138,386 164,660 Franchise taxes 1,282,491 1,277,756 Grants and contributions not restricted to specific programs 109,083 255,541 Other general revenues 213,783 49,836 Investment earnings(net of market value adjustment) (510,068) (3,755,321) Gain on sale of assets 401,688 95,926 Total general revenues 31,341,284 29,099,639 Change in net position $ 14,885,029 $ 9,623,192 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- 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. 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 an SBITA; (2) establishes that an 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 an SBITA; and (4) requires note disclosures regarding an 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. GASB STATEMENT No.99,OMNIBUS 2022 The objectives of this statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing (1) practice issues that have been identified during implementation and application of certain GASB statements and (2) accounting and financial reporting for financial guarantees. The practice issues addressed by this statement are as follows: • Classification and reporting of derivative instruments within the scope of Statement No. 53, Accounting and Financial Reporting for Derivative Instruments,that do not meet the definition of either an investment derivative instrument or a hedging derivative instrument. • Clarification of provisions in Statement No. 87, Leases, as amended, related to the determination of the lease term, classification of a lease as a short-term lease,recognition and measurement of a lease liability and a lease asset, and identification of lease incentives. • Clarification of provisions in Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements,related to (a)the determination of the public-private and public-public partnership (PPP) term and (b) recognition and measurement of installment payments and the transfer of the underlying PPP asset. -23- • Clarification of provisions in Statement No. 96, Subscription-Based Information Technology Arrangements,related to the SBITA term, classification of an SBITA as a short-term SBITA, and recognition and measurement of a subscription liability. • Extension of the period during which the London Interbank Offered Rate (LIBOR) is considered an appropriate benchmark interest rate for the qualitative evaluation of the effectiveness of an interest rate swap that hedges the interest rate risk of taxable debt. • Accounting for the distribution of benefits as part of the Supplemental Nutrition Assistance Program(SNAP). • Disclosures related to nonmonetary transactions. • Pledges of future revenues when resources are not received by the pledging government. • Clarification of provisions in Statement No. 34,Basic Financial Statements—and Management's Discussion and Analysis for State and Local Governments, as amended, related to the focus of the government-wide financial statements. • Terminology updates related to certain provisions of Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position. • Terminology used in Statement No. 53, Accounting and Financial Reporting for Derivative Instruments,to refer to resource flows statements. The requirements of this statement that are effective are as follows: • The requirements related to extension of the use of LIBOR, accounting for SNAP distributions, disclosures of nonmonetary transactions, pledges of future revenues by pledging governments, clarification of certain provisions in Statement No. 34, as amended, and terminology updates related to Statement No. 53 and Statement No. 63 are effective upon issuance. • The requirements related to leases, PPPs, and SBITAs are effective for fiscal years beginning after June 15,2022,and all reporting periods thereafter. • The requirements related to financial guarantees and the classification and reporting of derivative instruments within the scope of Statement No. 53 are effective for fiscal years beginning after June 15,2023,and all reporting periods thereafter. GASB STATEMENT NO. 100,ACCOUNTING CHANGES AND ERROR CORRECTIONS—AN AMENDMENT OF GASB STATEMENT NO. 62 The primary objective of this statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability. The requirements of this statement will improve the clarity of the accounting and financial reporting requirements for accounting changes and error corrections, which will result in greater consistency in application in practice. In turn, more understandable, reliable, relevant, consistent, and comparable information will be provided to financial statement users for making decisions or assessing accountability. In addition, the display and note disclosure requirements will result in more consistent, decision useful, understandable, and comprehensive information for users about accounting changes and error corrections. The requirements of this statement are effective for accounting changes and error corrections made in fiscal years beginning after June 15, 2023, and all reporting periods thereafter. Earlier application is encouraged. -24- GASB STATEMENT NO. 101,COMPENSATED ABSENCES The objective of this statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures. This statement requires that liabilities for compensated absences be recognized for (1) leave that has not been used and (2) leave that has been used, but not yet paid in cash or settled through noncash means. A liability should be recognized for leave that has not been used if(a) the leave is attributable to services already rendered, (b) the leave accumulates, and (c) the leave is more likely than not to be used for time off or otherwise paid in cash or settled through noncash means. Leave is attributable to services already rendered when an employee has performed the services required to earn the leave. Leave that accumulates is carried forward from the reporting period in which it is earned to a future reporting period during which it may be used for time off or otherwise paid or settled. This statement requires that a liability for certain types of compensated absences—including parental leave, military leave, and jury duty leave—not be recognized until the leave commences. This statement also requires that a liability for specific types of compensated absences not be recognized until the leave is used. This statement also establishes guidance for measuring a liability for leave that has not been used, generally using an employee's pay rate as of the date of the financial statements. A liability for leave that has been used, but not yet paid or settled should be measured at the amount of the cash payment or noncash settlement to be made. Certain salary-related payments that are directly and incrementally associated with payments for leave also should be included in the measurement of the liabilities. With respect to financial statements prepared using the current financial resources measurement focus, this statement requires that expenditures be recognized for the amount that normally would be liquidated with expendable available financial resources. The requirements of this statement are effective for fiscal years beginning after December 15, 2023, and all reporting periods thereafter. Earlier application is encouraged. -25- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Special Purpose Audit Reports Year Ended December 31,2022 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Special Purpose Audit Reports Year Ended December 31,2022 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 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, 2022, 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 27,2023. 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. Minneapolis,Minnesota June 27,2023 -2- 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 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, 2022, 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 27,2023. MINNESOTA LEGAL COMPLIANCE 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, claims and disbursements, miscellaneous provisions, and tax increment financing sections 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. 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. 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. Minneapolis, Minnesota June 27,2023 -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 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 REPORT ON COMPLIANCE FOR THE U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (CSLFRF)PROGRAM REQUIREMENTS FOR AN ALTERNATIVE CSLFRF COMPLIANCE EXAMINATION ENGAGEMENT INDEPENDENT ACCOUNTANT'S REPORT To the City Council and Management City of Apple Valley,Minnesota We have examined the City of Apple Valley, Minnesota's (the City) compliance with the compliance requirements "activities allowed or unallowed" and "allowable cost/cost principles" (the specified requirements) as described in Part IV "Requirements for an Alternative Compliance Examination Engagement for Recipients That Would Otherwise be Required to Undergo a Single Audit or Program-Specific Audit as a Result of Receiving Coronavirus State and Local Fiscal Recovery Funds" of the CSLFRF Section of the 2022 Office of Management and Budget Compliance Supplement(referred to herein as "Requirements for an Alternative CSLFRF Compliance Examination Engagement") during the year ended December 31,2022. Management of the City is responsible for the City's compliance with the specified requirements. Our responsibility is to express an opinion on the City's compliance with the specified requirements based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants; the standards applicable to attestation engagements contained in Government Auditing Standards, issued by the Comptroller General of the United States; and in the "Requirements for an Alternative CSLFRF Compliance Examination Engagement." Those standards and requirements require that we plan and perform the examination to obtain reasonable assurance about whether the City complied, in all material respects, with the specified requirements referenced above. An examination involves performing procedures to obtain evidence about whether the City complied with the specified requirements. The nature,timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance,whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. We are required to be independent and meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the engagement. Our examination does not provide a legal determination on the City's compliance with the specified requirements. In our opinion,the City complied,in all material respects,with the specified requirements referenced above during the year ended December 31,2022. (continued) 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 OTHER REPORTING REQUIRED BY GOVERNMENT AUDITING STANDARDS In accordance with Government Auditing Standards, we are required to report all deficiencies that are considered to be significant deficiencies or material weaknesses in internal control; fraud, and noncompliance with provisions of laws, regulations, contracts, or grant agreements that have a material effect on the City's compliance with the specified requirements; and any other instances that warrant the attention of those charged with governance. We are also required to obtain and report the views of responsible officials concerning the findings, conclusions, and recommendations, as well as any planned corrective actions.We performed our examination to express an opinion on the City's compliance with the specified requirements and not for the purpose of expressing an opinion on the internal control over the specified requirements or on compliance and other matters; accordingly,we express no such opinions. The results of our tests disclosed no matters that are required to be reported under Government Auditing Standards. PURPOSE OF THIS REPORT The purpose of this examination report is solely to express an opinion on whether the City complied, in all material respects, with the specified requirements referenced above and on the previous page during the year ended December 31,2022.Accordingly,this report is not suitable for any other purpose. Minneapolis,Minnesota June 27,2023 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 13, 2023 Valley SECTION: Consent Agenda Description: Approve Reduction of Financial Guarantee Staff Contact: Department/ Division: Breanna Vincent, Department Assistant Community Development Department ACTION REQUESTED: Approve reduction of financial guarantee. SUMMARY: The City holds numerous financial guarantees to ensure the installation of certain improvements in new developments, as well as to assure protection of natural resources. Staff review of the status of these developments indicates that the following action is in order: 1. LB at Orchard Place Check No. 20017 (2022-05) Original Deposit on 8/11/2022 for $646,100.00 Current balance $646,100.00 Reduce now to $129,220.00 BACKGROUND: N/A BUDGET IMPACT: N/A • ITEM: 4.H. ..... :�. Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Approve Release of Natural Resources Management Permit Financial Guarantee Staff Contact: Department/ Division: Taylor Stockert, Natural Resources Technician Natural Resources Division ACTION REQUESTED: Approve the release of financial guarantee for Eagle Pointe, LLC, for Eagle Pointe Development. SUMMARY: The following project has been inspected and is compliant according to City requirements. Please note, this is not the sitewide NRMP (grading permit). This is a second and separate NRMP that was approved in April 2022. It was for environmental remediation of the former golf course greens areas, which had contaminated soil. The remediation work has now been completed. 1. Eagle Pointe Development Permit No. AV094833 Amount $8,527.00 Reduce now to $0.00 Guarantee Type: EFT The sitewide NRMP (grading permit) remains in effect. BACKGROUND: The City retains Natural Resources Management Permit (NRMP) financial securities to ensure the protection of natural resources during land disturbing activities. BUDGET IMPACT: N/A • ITEM: 4.1. ..... :�. Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Direct Staff and City Attorney's Office to Prepare an Ordinance to Enact a Moratorium for the Study of Cannabis Sales and Set a Public Hearing for Consideration of the Ordinance on July 27, 2023 Staff Contact: Department/ Division: Tom Lawell, City Administrator Administration Department ACTION REQUESTED: Direct staff and City Attorney's Office to prepare an ordinance to enact a moratorium for the study of cannabis sales and set a public hearing for City Council consideration of the ordinance on July 27, 2023. SUMMARY: The Minnesota Legislature recently approved the enactment of Chapter 342 of MN Statues which provides for the regulation of adult use cannabis. This legislation allows local units of government to adopt reasonable restrictions on the time, place, and manner of the operation of cannabis businesses. Staff suggests that we begin the process to study and develop reasonable restrictions prior to the State's issuance of cannabis sales licenses. To allow adequate time for consideration, the adopted legislation also included a provision that cities may adopt an interim ordinance if it is conducting studies or has authorized a study to be conducted for the purpose of considering adoption or amendment of the reasonable restrictions on time, place, and manner of the operation of cannabis businesses. BACKGROUND: Staff believes it is in the best interest of our community to review and analyze the impacts of the legislation in relation to the City's existing ordinances. Based on that analysis, we will determine what recommendations we will then bring before the City Council to amend or enact reasonable time, place, and manner restrictions, as deemed necessary. Before adopting an interim ordinance, the legislation requires that the City must hold a public hearing on the issue. The legislation also permits the interim ordinance to be in place until January 1, 2025. It is recommended that we conduct a public hearing on interim ordinance on July 27, 2023. BUDGET IMPACT: N/A • ITEM: 4.J. ..... :�. Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Direct Staff and City Attorney's Office to Prepare an Ordinance Regulating Cannabis Use within Public Property and Public Places Staff Contact: 'Department/ Division: Tom Lawell, City Administrator Administration Department ACTION REQUESTED: Direct staff and City Attorney's Office to prepare an ordinance regulating cannabis use within public property and public places. SUMMARY: The Minnesota Legislature recently approved amendments to Chapter 152 of MN Statues related to Drugs, Controlled Substances which provides for the regulation of adult use cannabis. Specifically, the law authorizes the City to adopt an ordinance establishing a petty misdemeanor offense for a person who unlawfully uses cannabis flower, cannabis products, lower-potency hemp edibles, or hemp-derived products in a public place. Staff suggests that we begin the process to prepare such an ordinance and have it brought back for Council consideration at the July 27, 2023, meeting. BACKGROUND: The new legislation permits an individual 21 or older to possess or transport up to two ounces of adult-use cannabis flower in a public place. In addition, the language expressly states that an individual over 21 may use adult-use cannabis flower and adult-use cannabis products in the following locations: (1) A private residence and yard; and (2) On private property not generally accessible by the public, unless such use is explicitly prohibited by the owner of the property; and (3) On premises licensed to permit on-site consumption. Of note, the language does not grant an individual a right to use cannabis on public property. As part of the legislation, Section 152.0263 (Cannabis possession Crimes) was added to Chapter 152 (Drugs, Controlled Substances). More specifically, Section 152.0263, Subd. 5, authorizes the City to adopt an ordinance establishing a petty misdemeanor offense for a person who unlawfully uses cannabis flower, cannabis products, lower-potency hemp edibles, or hemp-derived products in a public place. Public place cannot include the three permissible locations described above. An ordinance can only apply to offenses committed after August 1. The adoption of an ordinance addressing the regulation of cannabis use within public property and public places does not require a formal public hearing, but does require ten days advance posting of the ordinance to be considered. Staff recommends we post the draft ordinance as required and schedule the ordinance for consideration by the City Council at the July 27, 2023, meeting. BUDGET IMPACT: N/A ATTACHMENTS: Presentation State Authorized Adult Use Cannabis Legislation Proposed Implementation Steps July 13, 2023 Apple � �ey Background • State of Minnesota approved the legalization of adult use cannabis during 2023 legislative session • legalizes the possession, use, manufacturing, and sale of certain cannabis products within the state • Governor signed legislation May 30, 2023 • Minnesota becomes the 23rd State to legalize cannabis Implementation Process • Governor Walz quote "It's going to take us a bit of time to get this up and going:' • Creation of the Office of Cannabis Management • Over a dozen categories of licenses will be available from the state once the office is up and running • The legislation proposes that retail sales for adult use cannabis in Minnesota will begin in the first quarter of 2025 • Possession, use, and home cultivation of cannabis under this new law will be legal beginning Aug. 1, 2023 ent Implementation St - Prepar Prepare or Ret . annabi Sales se Current Implementation Steps Prepare or Retail Sales Role of Cities — Retail Sales • Cities may not prohibit the possession, transportation, or use of cannabis flower, cannabis products, lower-potency hemp edibles, or hemp-derived consumer products authorized by the new law • State will issue licenses, cities to certify zoning compliance • A city that issues cannabis retailer registrations may, by ordinance, limit the number of licensed cannabis retailers to no fewer than one registration for every 12,500 residents • Apple Valley population of ^'56,000 = 4 retailers Role of Cities — Retail Sales • Cities are allowed to adopt reasonable restrictions on the time, place, and manner of the operations of a cannabis business provided that such restrictions do not prohibit the establishment or operation of cannabis businesses • Cities may prohibit the operations of a cannabis business within 1,000 feet of a school, or 500 feet of a day care, residential treatment facility, or an attraction within a public park that is regularly used by minors, including a playground or athletic field • Cities need adequate time to study land use impacts and make changes necessary in zoning and land use ordinances Role of Cities — Retail Sales • Action Requested This Evening- • Direct staff and City Attorneys Office to prepare an ordinance to enact a moratorium for the study of cannabis sales and set a public hearing for City Council consideration of the ordinance on July 27, 2023 • Adoption of the interim ordinance would be for the purpose of conducting a study on the reasonable restrictions on the time, place and manner of the operation of cannabis businesses in the city • By state law, interim ordinance can be in effect up to January 1, 2025 Current Implementation Steps repare Cannabis Use Role of Cities — Cannabis Use • Beginning Aug. 1, 2023, the legislation will allow Minnesotans 21 and older to possess and use certain amounts of cannabis and cannabis products. • Beginning Aug. 1, 2023, a city may adopt an ordinance establishing a petty misdemeanor offense for a person who unlawfully uses cannabis flower, cannabis products, lower-potency hemp edibles, or hemp-derived consumer products in a public place other than the following: Role of Cities — Cannabis Use • A private residence including the person's curtilage or yard . • Private property not generally accessible by the public, unless the person is explicitly prohibited from consuming cannabis flower, cannabis products, lower-potency hemp edibles, or hemp-derived consumer products on the property by the owner of the property. • The premises of an establishment or event licensed to permit on- site consumption. • law does not grant an individual a right to use cannabis on public property Role of Cities — Cannabis Use • Action Requested This Evening- • Direct staff and City Attorneys office to prepare an ordinance regulating cannabis use within public property and public places • Plan to bring forward a draft ordinance on July 27, 2023 for Council's consideration • Ordinance can only apply to offenses committed after August 1 Summary of Action Requested Tonight 1) Direct staff and City Attorney's office to prepare an ordinance to enact a moratorium for the study of cannabis sales and set a public hearing for City Council consideration of the ordinance on July 27, 2023 2) Direct staff and City Attorney's office to prepare an ordinance regulating cannabis use within public property and public places for City Council consideration on July 27, 2023 Questions ? Apple • ITEM: 4.K. ..... :�. Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Adopt Resolution Setting Public Hearing at 7:00 p.m. on August 10, 2023, for Vacation of Easements over Outlot A, Eagle Pointe Apple Valley Staff Contact: Department/ Division: Kathy Bodmer,AICP, Planner Community Development Department ACTION REQUESTED: Adopt resolution setting public hearing at 7:00 p.m. on August 10, 2023, for vacation of drainage and utility easements over Outlot A, Eagle Pointe Apple Valley. SUMMARY: Brandl Anderson Homes requests consideration of a vacation of drainage and utility easements in order to proceed with the second phase of the Eagle Pointe Apple Valley development. A blanket drainage and utility easement was dedicated over all of Outlot A in the first addition final plat. Outlot A contained the future development area of Phase 2, the future ponding areas and other common area elements. The City Council is requested to set the public hearing for the August 10, 2023, City Council meeting. The preliminary plat of the Eagle Pointe Apple Valley development was approved August 12, 2021, with the Phase 1 final plat approved April 27, 2023. The private utilities are currently being installed on the site and model home permits are currently under review. The first phase consisted of a combination of attached townhomes and detached villa townhomes. A total of 50 lots were created under the first phase. The blanket easement was dedicated over Outlot A to provide a placeholder until the easements for the second addition plat could be finalized. The hearing notice will be distributed to area utility companies to review whether they have services within the easement area. Any concerns may be identified at the public hearing. The expectation is that all vacated easements would be replaced with new drainage and utility easements dedicated in conjunction with the second phase plat. BACKGROUND: N/A BUDGET IMPACT: N/A ATTACHMENTS: Location Map Resolution Exhibit LI iii irtk • . -I __.,. ., 4. 1400 ._. ___ . .,: 4 \O/P- % 40 wog E . .._ i St,,le. -,&....:%c\''4.-4%-. ''''.°40;c3 s P9 mt.- ' AA et - irviL 4, 0.;:itok se .1,,t#A- 0 - g gip _iir4,411---,,,s . -;'. 4c„00.4.. .N t Vl i• o i an II'I1 1 :.11135Tilsrt:: ._, �A 135TH ST W .; , .ol7 ,1111111 y , 1 L G �. , , O, � o■ 0 0 i ir p„A 0 WI imis .. r1.&109 Oli RIMS 4 4- ,. 411:,St4. 4,1,:ti.... ,.„.,,, o�y'Ro ��. '�� vG, �� T ♦ r r' IIIW 0 SITE •� Oa_137TH ST W V • ti. : I. - ligeleik 138TH ST W 44% � � ,NBC :.;., , t. %1111:111k ..'# 1Y ' ' 1 Lib -'C>. vsip , It*, � : �, + -- - IIPRIIIIL . .-4 z. \' I r. i Vi A % 4,,.:, 1 I.. 06 VA t/ T'o / ..0. » „_.v,„.. �i ....170,14;71. i ir,,„ a ® _4 t �� ii 01o0'T 4tre***(:)LilaKtZA AI�O #411.yR� i H 4 ,- lv* ••'• r . EAGLE POINTE APPLE VALLEY ,yi ,tt AM W T�E ot...rs. J1-04 ‘76-416 ,__10 proi" .4 g eft- h_VAilr I. ill T �jS Y 00 4141104 'C J LOCATION MAP " ��� CITY OF APPLE VALLEY RESOLUTION NO. 2023- A RESOLUTION SETTING A PUBLIC HEARING ON PROPOSED VACATION OF PUBLIC GROUNDS BE IT RESOLVED by the City Council of the City of Apple Valley, Dakota County, Minnesota,that the City Clerk be,and hereby is,directed to schedule the public hearing specified in the notice attached hereto as Exhibit A and is further directed to cause said notice to be published for two weeks in the Dakota County Tribune. The City Clerk is further directed to post copies of Exhibit A, pursuant to Minnesota Statutes Chapter 412.851, at least two weeks prior to the scheduled date of said hearing. ADOPTED this 13th day of July, 2023. Clint Hooppaw,Mayor ATTEST: Pamela J. Gackstetter, City Clerk NOTICE OF HEARING ON PROCEEDINGS FOR VACATION OF PUBLIC GROUNDS IN THE CITY OF APPLE VALLEY TO WHOM IT MAY CONCERN: NOTICE IS HEREBY GIVEN that the City Council of the City of Apple Valley,Dakota County, Minnesota, will meet at the Municipal Center, 7100 West 147th Street, at 7:00 p.m., or as soon thereafter as possible, on Thursday,August 10, 2023,to consider the matter of vacation of the following described public grounds in the City of Apple Valley, pursuant to Minnesota Statutes 412.851: All drainage and utility easements upon and across Outlot A, Eagle Pointe Apple Valley,according to the recorded plat thereof,on file at the Recorder's Office, Dakota County, Minnesota. Such persons as desire to be heard with reference to the proposal will be heard at this meeting. DATED this day of , 2023. Pamela J. 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' 5,sca, �a g ,, ,: OUTLOT A i 'q,0%` >' ° - 0f 61Li°L�� r - S89°39'26'E 219.99 - 1 WO V " , c / ' ._ S�Yy. '.., 9.•sfrbo-� `>1 t91.',7\ .1uxo SM\`'' $\ y „ E ,\ 1 I \NN..* \\\ ,, I / :: ix 1 ; p E w d 1 5 N Z i W o p m CC °a illr . Ns I SCALE FEE, [SS2 1 o w ioa E 7.A. g U'F wo % gR A _ , FT ; r,�Ei ° awaNi°xa,°°�RFK°R VOW EN, ST =MA °R sN I • NO:F.E.NO MONUMENT SYMBOL PLAY.IND WSE MMMCR 4111. „pis `_: e IRON p91.MaRKE°eVRL.E NO.,79,9L, i • • JAMES R. HILL, INC. • ITEM: 4.L. ..... Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Adopt Resolution Approving 2 Ft. Variance to Reduce East Side Yard Setback from 5 Ft. to 3 Ft. for Two Window Wells at 181 150th Street W. (Lot 19, Block 3, Bob's Garden View 3rd Addition) Staff Contact: Department/ Division: Kathy Bodmer,Al CP, City Planner Community Development Department Applicant: Project Number: Saeed Hersi PC23-19-V Applicant Date: 6/7/2023 60 Days: 8/6/2023 120 Days: 10/5/2023 ACTION REQUESTED: Adopt resolution approving variance of two feet (2') to reduce the east side yard setback from five feet (5') to three feet (3') for two window wells at 181 - 150th Street West (Lot 19, Block 3, Bob's Garden View 3rd Addition). SUMMARY: Saeed Hersi owns the residential property at 181 - 150th Street West (Co Rd 42). The owner wishes to install two separate egress windows on the east side of his home to improve the safety of existing downstairs bedrooms. The home is located six feet (6') from the east side property line. The minimum setback for window wells is five feet (5') from a side property line, which leaves insufficient space to install the new wells. The property owner requests the variance in order to encroach two feet (2') into the east side yard setback. The installation of the windows should have minimal impact on neighboring properties, while improving the safety and livability of the home. BACKGROUND: Alternatives: Two reasonable alternatives have been discussed. First, no bedrooms could be placed in the basement so that no lower level egress windows are needed. The bedrooms exist today and appear to have been constructed in the home many years ago. The variance would provide the property owner the ability to improve the safety and livability of the home. A second alternative would be to construct the windows on the front (south) and rear (north) sides of the home. The home's two side yards are narrow and reaching the rear yard with equipment will be difficult. Installing the new windows at the front and the back of the home would require cutting new openings into the side of the stucco home. The existing windows on the east side of the home are already notched out of the stucco siding. Findings: The home was constructed in 1963 and met the side yard setback at the time, which at the present time is located six feet (6') from the easterly side property line. No side yard drainage and utility easements are located along the side property line. The requested window well variances would improve the safety and livability of the home and are consistent with other window well variances granted in the last few years in the original Apple Valley residential subdivisions. Planning Commission Recommendation: The Planning Commission reviewed this item at its June 21, 2023, meeting and voted unanimously to recommend approval of the variance based on certain findings and subject to conditions. The attached draft resolution provides the findings and conditions identified by the Planning Commission at the June 21 meeting. BUDGET IMPACT: N/A ATTACHMENTS: Background Material Resolution Background Material PROJECT REVIEW HERS! WINDOW WELL VARIANCE Existing Conditions Property 181 150th Street West Location: Legal Description: Lot 19, Block 3 BOB'S GARDEN VIEW 3RD ADDN Comprehensive Plan Designation LD Low Density Residential Zoning R-3 (Single family residential, minimum lot 11,000 sq. ft.) Classification Existing Platting Platted lot of record. Current Land Use Detached single family home. Size: 10,003 sq.ft. (0.23 acres) Topography: Flat Existing Landscaped residential property. Vegetation Other Significant None. Natural Features Adjacent NORTH 180 Walnut Lane Properties/Land Comprehensive LD-Low Density Residential (0-6 units/acre) Uses Plan Zoning/Land Use R-3 Single family residential, 11,000 sq. ft. min. lot) SOUTH Frontage Road and County Road 42 (150th Street West) Comprehensive ROW Plan Zoning/Land Use ROW EAST 177 150th Street West Comprehensive LD-Low Density Residential (0-6 units/acre) Plan Zoning/Land Use R-3 Single family residential, 11,000 sq. ft. min. lot) WEST 185 150th Street West Comprehensive LD-Low Density Residential (0-6 units/acre) Plan Zoning/Land Use R-3 Single family residential, 11,000 sq. ft. min. lot) Development Project Review Variance Review: The staff reviews variance applications based strictly upon the requirements of the State statutes and the City Code which require the applicant to establish that there are practical difficulties present in order for a variance to be granted, and that logical alternatives are not available. Definition of"Practical difficulties": • The applicant proposes to use the property in a reasonable manner not permitted by the zoning provisions of the code; • The plight of the applicant is due to circumstances unique to the property not created by the applicant; and • The variance, if granted, will not alter the essential character of the locality. • Economic considerations alone do not constitute practical difficulties. Factors to Determine Practical Difficulty: In order to grant a variance, the City considers the following factors to determine whether the applicant established that there are practical difficulties in complying with the provision(s) of this Chapter: 1. Special conditions apply to the structure or land in question that are particular to the property and do not apply generally to other land or structures in the district or vicinity in which the land is located; 2. The granting of the proposed variance will not be contrary to the intent of this chapter; 3. The special conditions or circumstances do not result from the actions of the owner/applicant; 4. The granting of the variance will not merely serve as a convenience to the applicant, but is necessary to alleviate practical difficulties in complying with the zoning provisions of this Code; and 5. The variance requested is the minimum variance necessary to alleviate the practical difficulty. CITY OF APPLE VALLEY RESOLUTION NO. 2023 - A RESOLUTION APPROVING VARIANCE FOR EGRESS WINDOW WELL IN SIDE YARD AND ATTACHING CONDITIONS THERETO WHEREAS,pursuant to Minnesota Statutes 462.357 the City of Apple Valley has adopted, as Title XV of the City Code of Ordinances, zoning regulations to control land uses throughout the City; and WHEREAS,pursuant to the City's said regulations, a"variance"is an exception granted by the City Council from the literal provisions of the zoning regulations where unique conditions exist which do not apply to the area in general; and WHEREAS, a setback variance has been requested by the property owner, Saeed Hersi ("OWNER"), for two (2) egress window wells on the east side of the home located at 181 150th Street West (County Road 42) and legally described as Lot 19, Block 3 BOB'S GARDEN VIEW 3RD ADDITION("Property"); and WHEREAS, the home on the Property was constructed in 1963 and met all setback and building requirements of Ordinance#2 of the Town of Lebanon at that time. The home is currently located six feet(6')from the side property line.; and WHEREAS, the Apple Valley zoning regulations require a setback of five feet (5') from a side property line; and WHEREAS, the Minnesota State Building Code requires an egress window well to be a minimum of 3 feet wide outward from the exterior wall of the building; and therefore, a setback variance of two feet(2') from the side yard property line is requested; and WHEREAS, the Apple Valley Planning Commission reviewed the variance request at its meeting held on June 21, 2023, and recommended approval of the variance request based on the following findings: 1. The home on the Property was constructed in 1963 and met the setback and building requirements of Ordinance #2 of the Town of Lebanon at that time. The home is currently located six feet(6') from the side property line. 2. Two basement windows with window wells are currently located on the east side of the home and notched into the stucco siding. However,the windows and window wells are not egress windows that meet the current building code requirements. 3. Two bedrooms exist in the basement today and are served by the small basement windows. The Building Official observed that the bedrooms appear to have been in place for many years. 4. The Minnesota State Building Code requires that a"bedroom"must have proper "egress"windows in compliance with the Building Code; the existing basement window in these bedrooms are not "egress"windows and do not comply with the Building Code if theses rooms are to be used as bedrooms. 5. The variance will allow the new homeowner to improve the safety and livability of the home. 6. The proposed window and window well structure will be constructed mostly below grade and should have minimal impacts on adjacent properties. 7. The Property is guided in the 2040 Comprehensive Plan for "LD" (Low Density Residential) development and is correspondingly zoned "R-3" (Single family residential,minimum lot size 11,000 sq. ft.). Improving the safety and livability of the home by constructing lower-level egress windows is a home improvement that is consistent with the goals of the City's 2040 Comprehensive Plan. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Apple Valley, Dakota County, Minnesota, that the variance request for 181 150th Street West (Lot 19, Block 3, BOB'S GARDENVIEW 3RD ADDITION) to reduce the east side yard setback from five feet (5') to three feet (3') (2' variance) to construct two window wells is approved, subject to compliance with all code requirements, construction standards, and the following conditions: 1. If the Building Permit is not paid for and issued within one (1) year of the date of approval,the variance approval shall lapse. 2. The variance is subject to compliance with the building permit which shall be obtained prior to construction on the site. 3. Site grading shall occur in conformance with a Natural Resources Management Plan (NRMP) which shall include final grading plan to be submitted for review and approval by the City Engineer. No grading, tree removal or other land-disturbing activity may commence before the issuance of or in violation of the issued Natural Resources Management Permit(NRMP). 4. Construction shall be limited to the hours of 7:00 a.m. to 7:00 p.m. Monday through Friday. Weekend construction shall be limited to 8:00 a.m. to 5:30 p.m. Saturdays. 5. Earthmoving activities shall not occur when wind velocity exceeds thirty(30) miles per hour. Watering to control dust shall occur as needed and whenever directed by the Apple Valley Building Official or Zoning Administrator. 2 6. Issuance of a Building Permit and approval of the final inspection is contingent upon the project being constructed in conformance with all the preceding conditions as well as all applicable performance standards of the current zoning regulations. BE IT FURTHER RESOLVED that issuance of the building permit is subject to a finding of compliance of the construction plans with the Minnesota State Building Code, as determined by the Apple Valley Building Official, and with the Minnesota State Uniform Fire Code, as determined by the Apple Valley Fire Marshal. ADOPTED this 13th day of July, 2023. Clint Hooppaw,Mayor ATTEST: Pamela J. Gackstetter, City Clerk CERTIFICATE I, Pamela Gackstetter, City Clerk, hereby certify that the above resolution is a true and correct copy of a resolution adopted by the City Council of the City of Apple Valley, Dakota County, Minnesota, on the day of ,2023. Pamela J. Gackstetter, City Clerk 3 f' - . 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Apple COUNCI L MEETI NG DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Waive Second Reading and Pass Ordinance Amending Chapter 154, Sign Regulations, Regulating Temporary Signs Staff Contact: Department/ Division: Alex Sharpe,Al CP, Planning and Economic Dev. Spec. Community Development Department Applicant: Project Number: City of Apple Valley N/A Applicant Date: 60 Days: 120 Days: ACTION REQUESTED: Waive second reading and pass ordinance amending Chapter 154: Sign Regulations, regulating Temporary Signs. SUMMARY: The proposed ordinance corrects a scriveners error in the ordinance where language was inadvertently deleted. The City Council was not presented a draft ordinance with the strikethrough of this language and the deletion was not intentional. BACKGROUND: In spring of 2022, the City Council amended the ordinance allowing "projecting signs" within any commercial zone. The signs are intended for pedestrian viewing and are common in walkable communities and downtown areas. In the fall of 2021, Council adopted the special event ordinance, which also regulated temporary signs and created several new provisions. These amendments were vetted through the business community, Planning Commission, Chamber of Commerce, and City Council. A n unintended consequence of updating these two ordinances within a short time frame resulted in the online/printed ordinance not being up-to-date as they are updated biannually. When staff and the City Attorney began work on the projecting sign ordinance, the next section number was already allocated to the special event ordinance. This resulted in utilizing the same numbering on both ordinances, essentially, the newest deleting the prior amendment. This was not the intent of staff or of the Council and is considered a scrivener's error. However, to ensure both ordinances are valid, the ordinance attached replaces the inadvertently deleted text. The sign ordinance is provided in a separate chapter from Zoning (Chapter 155) and therefore does not require Planning Commission review or a public hearing. BUDGET IMPACT: N/A ATTACHMENTS: Ordinance Ordinance CITY OF APPLE VALLEY ORDINANCE NO. AN ORDINANCE OF THE CITY OF APPLE VALLEY, MINNESOTA, AMENDING CHAPTER 154 OF THE CITY CODE REGULATING TEMPORARY SPECIAL EVENT OR PROMOTION SIGNS WITHIN THE CITY The City Council of Apple Valley ordains: Section 1. Chapter 154 of the Apple Valley City Code is amended by revising Section 154.04(I)(2)to read as follows: § 154.04 SIGNS REQUIRING A PERMIT. * * * (I) Other signs. The following additional signs are permitted under this section, subject to the restrictions thereof. * * * (2) Temporary special event or promotion signs. Professionally manufactured banners, streamers, and balloon, or other temporary signs are permitted, upon the issuance of a permit from the city therefor, in commercial, industrial, and institutional zoning districts for the purposes of promoting special commercial promotions, sales or events, or promoting temporary outdoor events as defined in the zoning regulations. Such temporary signs shall also be permitted on properties located in the "M-4"to "M-8" zoning districts that are used for multiple residential apartments or rental unit buildings under single ownership in order to advertise such properties or units for rent or lease. Any banner, streamer and balloon. A temporary sign permitted hereunder shall be located upon the site of the promotion, sale, or event. and shall be removed no later than 15 days after the first da., „fthe s „l p tion le e ert and will not be p .....-.ittea ; one location more than 30 days per calendar year. A sign allowed by permit under this provision shall be removed within 24 hours of expiration of the permit. Any person/entity seeking a temporary sign permit hereunder shall be limited to no more than 45 days per calendar year for placement of a single sign or multiple signs throughout the year. Such temporary signs shall not include lit, portable, or handmade signs. Section 2. Chapter 154 of the Apple Valley City Code is amended by revising Appendix B to read as follows: APPENDIX B: TEMPORARY SIGN SIZES The following are size regulations for all temporary signs. Sign Description Pylon Ground Building Maximum Area (sq.ft.) Sign Sign Sign Construction — 1 — 32 in any district Real estate — 1 1 6 in residential district; 16 other districts Development 1 80 in any district Noncommercial 1 32 in any district Civic Event 1 32 in any district All other temporary signs — — 32 in permitted districts Section 3. Summary approved. The Council hereby de ' es that the text of the summary marked "Official Summary of Ordina o. " a copy o h is attached hereto clearly informs the public of the intent and effe the ance. The Council further determines that publication of the tit such summ early inform the lic of the intent and effect of the ordinance. Section 4. Filing. A copy of the ordinance shall be filed.in the office of the City Clerk. This copy shall be available for inspection by any person during regular office hours. Section 5. Publication. The City Clerk shall publish tilik of this ordinance and the official summary in the official newspaper of the City with notice that a printed copy of the ordinance is available for ins•ection by any person during regu ffice hours at the Office of the City Clerk. •. Effective date. This ordinee all take effect upon its passage and the publica •f its title and the official summary. PASSED G - City Council this day of ,2023. Clint Hooppaw, Mayor ATTEST: Pamela J. Gackstetter, City Clerk 2 CITY OF APPLE VALLEY ORDINANCE NO. AN ORDINANCE OF THE CITY OF APPLE VALLEY, MINNESOTA, AMENDING CHAPTER 154 OF THE CITY CODE REGULATING TEMPORARY SPECIAL EVENT No OR PROMOTION SIGNS WITHIN THE CITY The following is the official summary of Ordinance No. passed by the City Council of Apple Valley on ,2023: Chapter 154 of the City Code is to correct a co, ion error resulting from Ordinance No. 1110, which adopted projecting • , lations in Section 154.04. Amendments to the temporary special event p i tion sign provisions in Section 154.04 that were adopted by Ordin, o. 1091 , - not incorporated into the section text for Section 154.04 in Or.' e No. 1110. A printed copy of the ordinance is available for spection by any person . . regular office hours in the office of the City Clerk at the Apple Valley Municipal Center, 47th Street W., Apple Valley, Minnesota 55124. ,0:1 CITY OF APPLE VALLEY ORDINANCE NO. AN ORDINANCE OF THE CITY OF APPLE VALLEY, MINNESOTA, AMENDING CHAPTER 154 OF THE CITY CODE REGULATING TEMPORARY SPECIAL EVENT OR PROMOTION SIGNS WITHIN THE CITY The City Council of Apple Valley ordains: Section 1. Chapter 154 of the Apple Valley City Code is amended by revising Section 154.04(I)(2)to read as follows: § 154.04 SIGNS REQUIRING A PERMIT. * * * (I) Other signs. The following additional signs are permitted under this section, subject to the restrictions thereof. * * * (2) Temporary special event or promotion signs. Professionally manufactured banners, streamers, balloon, or other temporary signs are permitted,upon the issuance of a permit from the city therefor, in commercial, industrial, and institutional zoning districts for the purposes of promoting commercial promotions, sales, or events, or promoting temporary outdoor events as defined in the zoning regulations. Such temporary signs shall also be permitted on properties located in the "M-4"to "M-8"zoning districts that are used for multiple residential apartments or rental unit buildings under single ownership in order to advertise such properties or units for rent or lease. A temporary sign permitted hereunder shall be located upon the site of the promotion, sale, or event. A sign allowed by permit under this provision shall be removed within 24 hours of expiration of the permit. Any person/entity seeking a temporary sign permit hereunder shall be limited to no more than 45 days per calendar year for placement of a single sign or multiple signs throughout the year. Such temporary signs shall not include lit, portable, or handmade signs. Section 2. Chapter 154 of the Apple Valley City Code is amended by revising Appendix B to read as follows: APPENDIX B: TEMPORARY SIGN SIZES The following are size regulations for all temporary signs. Sign Description Pylon Ground Building Maximum Area (sq.ft.) Sign Sign Sign Construction 1 32 in any district Real estate 1 1 6 in residential district; 16 other districts Development 1 80 in any district Noncommercial — 1 32 in any district Civic Event 1 — 32 in any district All other temporary signs — — — 32 in permitted districts Section 3. Summary approved. The City Coun eby determines that the text of the summary marked "Official Summary of Ordinance No. ' opy of which is attached hereto clearly informs the public of the intent and effect of the ordi . The City Council further determines that publication of the title and such summary will clear rm the public of the intent and effect of the ordinance. Section 4. Filing. A copy of the ordinance all b d in the o of the City Clerk. This copy shall be available for inspection by any pe g regular offic rs. Section 5. Publication. The City Clerk shall publish 'tie of this ordinance and the official summary in the official newspaper of the City with notice t rinted copy of the ordinance is available for inspection by any person during regular office hour e Office of the City Clerk. Section 6. Effective da . This ordinance shall taktOeffect upon its passage and the publication of its title and the official summary. ED by the City Council this day of , 2023. Clint Hooppaw, Mayor ATTEST: Pamela J. Gackstetter, City Clerk 2 CITY OF APPLE VALLEY ORDINANCE NO. AN ORDINANCE OF THE CITY OF APPLE VALLEY, MINNESOTA, AMENDING CHAPTER 154 OF THE CITY CODE REGULATING TEMPORARY SPECIAL EVENT No OR PROMOTION SIGNS WITHIN THE CITY The following is the official summary of Ordinance No. passed by the City Council of Apple Valley on ,2023: Chapter 154 of the City Code is to correct a co, ion error resulting from Ordinance No. 1110, which adopted projecting • , lations in Section 154.04. Amendments to the temporary special event p gtion sign provisions in Section 154.04 that were adopted by Ordin, o. 1091 , - not incorporated into the section text for Section 154.04 in Or.' e No. 1110. A printed copy of the ordinance is available for spection by any person . . regular office hours in the office of the City Clerk at the Apple Valley Municipal Center, 47th Street W., Apple Valley, Minnesota 55124. ,0:1 • ITEM: 4.N. ..... :�. Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Authorize Project 2023-159, PFAS Mitigation and Related Engineering Services Staff Contact: Department/ Division: Brian Skok, Public Works Superintendent- Utilities Utilities Division ACTION REQUESTED: Authorize Project 2023-159, PFAS Mitigation and related engineering services. SUMMARY: PFAS (per-and poly-fluoroalkyl substances) are a group of manufactured chemicals that have been used in industry and consumer products since the 1940s because of their useful properties. Due to newly proposed EPA Maximum Contaminate Levels (MCL's) and the Minnesota Department of Health (MDH) Health Risk Index (HRI) regarding PFAS levels, staff will work with a consultant to help navigate through the new rules so that Apple Valley continues to meet current and future rules and regulations. Staff proposes to utilize one of the consultants, Stantec, from our existing consulting pool for PFAS mitigation. Stantec has a master agreement previously approved with the City as part of Public Work's 2021 consultant pool. BACKGROUND: Staff interviewed two consultants from within our consultant pool to assist with PFAS mitigation planning. Both firms have substantial experience with PFAS in the Eastern metro. Stantec brought more national experience and a larger pool of experts for staff to work with. This authorization includes the following services from Stantec: • Advisory Support on PFAS proposed rules and how it effects Apple Valley • Preparing a letter and attending meetings with the DNR to expand the use of the Mt. Simon aquifer • Develop a well matrix to assist the operation of the WTP (Water Treatment Plant) to ensure that the correct wells are used and are able to blend our water to continue to meet all State and Federal PFAS regulation • Prepare an application for the Project Priory List (PPL) for future funding and PFAS grant opportunities BUDGET IMPACT: Project 2023-159 for PFAS Mitigation at a cost of$54,800 was not budgeted for in the 2023 Water Utility budget. As such, a future budget amendment will be prepared that will reallocate money from within the Water Budget to fund this project. ATTACHMENTS: Proposal Stantec Consulting Services Inc. 733 Marquette Avenue,Suite 1000 Stantec Minneapolis MN 55402-2314 May 31, 2023 Matt Saam Public Works Director City of Apple Valley 7100 147th St. W. Apple Valley, MN 55124 Dear Matt, Reference: PFAS Technical Advisory Services As requested by the City of Apple Valley, Stantec Consulting Services Inc. (Stantec) is pleased to submit this outline to provide technical advisory consulting services on an on-call basis. This contract will allow Stantec to provide engineering consulting services in a streamlined manner to the City as needed. We understand that the initial tasks assigned under our technical advisory role are as follows: Task 1 —PFAS 1 Advisory Support This is a general task to provide support services to the City. Items to this task would include the following in support of the specific technical advisory tasks that are assigned: • Bi-weekly virtual meetings with the City to discuss new and developing PFAS issues open items, timelines, and identify future tasks. • Project updates and review. • Estimated hours per month: 6 - 10 hours Task 2—Coordinate with MNDNR for Use of Mt. Simon-Hinckley Aquifer The scope of our services to accomplish this task would include: • Preparation of a memo written to MNDNR on behalf of the City to be submitted in early summer/June 2023 - Permission to regularly use wells located in the Mt. Simon-Hinckley aquifer - Start discussion on drilling additional wells in the Mt. Simon-Hinckley • Meetings with MN DNR and City • E-mail correspondence with the City and MN DNR and follow up documentation, as needed • Estimated hours: 60 Future tasks associated with this effort could include: • Coordination with local industries to acquire additional wells that are not contaminated with PFAS. • Well siting strategy report to propose locations for new wells. • PFAS source investigation, permitting assistance, and well design and construction services. Design with community in mind May 31,2023 Matt Saam Page 2 of 3 Reference: PFAS Technical Advisory Services Task 3—Well Blending Matrix The scope of services to help City staff develop a well matrix includes: • Review of the existing PFAS sampling data provided by the City • Assist in developing a Well Blending Matrix to deal with the 4PPT proposed EPA MCL • Estimated hours: 24 Future tasks associated with this effort could include updates to the matrix if additional sample results change the proposed operational strategy. Task 4—Funding Support The State Revolving Fund (SRF)for Drinking Water, administered by the Public Facilities Authority(PFA) requires that cities submit a funding application for the Project Priority List (PPL)to evaluate and rank proposed projects across the state. The first step to obtaining funding is to prepare and submit the PPL application by the deadline which is May 5, 2023. The scope of our services to accomplish this task would include: • Preparation of the PPL application on behalf of the City to be submitted by May 5, 2023 • Coordination with the City for required application information • Review and revisions to the PPL application prior to submission • Estimated hours: 24 Future tasks could include preparation of the IUP request as early as Spring 2024 or other grant or program applications as determined. Fee & Schedule Compensation for Stantec's services shall be based on actual time and materials up to a not-to-exceed fee for each task assigned. Stantec will not exceed this amount without prior authorization by the City. Refer to attached Rate Table for hourly fees. The budget will be utilized as directed by the City in accordance with the City's standing professional service agreement with Stantec. Design with community in mind May 31,2023 Matt Saam Page 3 of 3 Reference: PFAS Technical Advisory Services Task Estimated Budget 1 —On-Call Advisory Support and Project Management $20,000 2—Coordination with MNDNR for Use of Mt. Simon-Hinckley Aquifer $15,600 3—Well Blending Matrix $12,800 4—Funding Support $6,400 At Stantec we approach water treatment rehabilitation projects by listening and learning about operations so we can identify deficiencies and execute a plan to eliminate them through thoughtful design. We are ready to partner with you to design a custom and cost-effective solution that address your unique needs throughout the water infrastructure lifecycle. On behalf of our entire team, we look forward to taking the next step with you to on this important project for your community. Sincerely, STANTEC CONSULTING SERVICES INC. Rya Capelle Principal Direct: 612.712.2025 Mobile: 651.775.5027 ryan.capelle@stantec.com Attachment:[Attachment] If agrees with this proposal, client Name Client Name shall authorize Stantec to perform the work by signing and returning a copy of the attached Professional Services Agreement. Design with community in mind • ITEM: 4.0. ..... :�. Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Approve Joint Powers Agreement with Dakota County and Certain Cities and School Districts in Dakota County for Pilot Project for Provision of Absentee Voting Services Staff Contact: Department/ Division: Pamela J. Gackstetter, City Clerk City Clerk's Office ACTION REQUESTED: Approve the Joint Powers Agreement between Dakota County and Certain Cities and School Districts in Dakota County for a Pilot Project for the Provision of Absentee Voting Services. SUMMARY: The attached Joint Powers Agreement (JPA) addresses a pilot project for Dakota County to provide absentee voting administrative services for certain school districts and cities holding an election in November 2023. Specifically, the JPA includes the Cities of Apple Valley and Rosemount, and Independent School Districts 6, 192, 194,196, 197, 199, and 200. The City Attorney has reviewed the proposed agreement. BACKGROUND: Absentee voting is an important part of any election and the demand for absentee ballots continues to grow. Providing absentee voting services by processing on-line, paper, and in- person ballot requests; mailing ballots and instruction materials; receiving returned ballots; and accepting or rejecting returned ballots by trained election judges serving on Absentee Ballot Boards is very labor intensive. For years, the cities and school districts in Dakota County have requested Dakota County provide more absentee voting election services for its residents, similar to other counties. Currently, the majority of work associated with absentee voting falls on the cities and school districts in Dakota County. All other metro-area counties provide absentee voting services for their cities and school districts. Dakota County has come under scrutiny the last several years because of the decentralization of voting services and the differing processes occurring at each municipality. Providing centralized processing of absentee ballots eliminates this concern as well as the on-going challenge and need by cities for assistance from the County when administering mail-out absentee ballots. If the pilot program is successful, it is expected the parties will want to extend the program for 2024. BUDGET IMPACT: Absentee ballot mailing costs are subject to change if the postal rate changes. At the current postage rates, Apple Valley's portion of the absentee voting administration services performed by Dakota County is estimated at $4,049.76. Dakota County will bill the actual cost, which may be lower, but not higher, than the estimate. Expenses relating to processing absentee ballots are included in the City Clerk's 2023 Budget. A savings from fewer hours worked by Absentee Ballot Board election judges hired by Apple Valley is expected to offset the City's projected costs for this pilot project. ATTACHMENTS: Agreement Dakota County Contract No. DCA20595 JOINT POWERS AGREEMENT BETWEEN DAKOTA COUNTY AND CERTAIN CITIES AND SCHOOL DISTRICTS IN DAKOTA COUNTY FOR A PILOT PROJECT FOR THE PROVISION OF ABSENTEE VOTING ADMINISTRATION SERVICES This is a Joint Powers Agreement ("JPA") between the County of Dakota ("County") and the undersigned Cities and School Districts in Dakota County ("Governmental Entities") (collectively the "Parties") entered into pursuant to Minn. Stat. §471.59, for the provision of absentee voting administration services for the November 2023 elections as a pilot project. The provision of absentee voting administration services for future elections and the allocations of such costs are not the subject of this JPA. Section 1 Term 1. This JPA shall be in effect beginning July 1, 2023, and shall continue, unless otherwise terminated in accordance with this agreement, until December 31, 2023, or until all obligations to be carried out in accordance with this Agreement for the November 2023 elections have been completed, whichever occurs first. Section 2 Contract Termination 2. This Agreement may be terminated as follows: 2.1. This JPA may be terminated by written agreement of the County with an individual Governmental Entity(s); 2.2. The County or individual Governmental Entities may terminate their participation in this Agreement for cause by providing 7 days' written notice to the County and other Governmental Entities due to a material breach of the terms of this Agreement, including failure to provide payment within the time specified in this Agreement. The written notice must state the intent to terminate participation and specify the events or circumstances and relevant provision warranting termination of the Agreement or withdrawal of the individual Governmental Entity; 2.3. Termination of this Agreement does not discharge any liability, responsibility, or right of the Parties that arises from the performance of, or failure to adequately perform the provisions of this Agreement prior to the effective date of termination, such as payment of an invoice for services satisfactorily performed prior to the effective date of termination. Termination of the Agreement or an individual Governmental Entity's termination of participation does not discharge any obligation which, by its nature, would survive after the date of termination. Section 3 Absentee Voting Administration 3. County and the Governmental Entities agree to consolidate absentee voting administration countywide in accordance with the Absentee Voting Administration Division of Duties Between Cities, School Districts and County attached hereto as Attachment A and incorporated by reference ("the Absentee Voting Administration Duties"). The Parties agree that the County Page 1 of 15 Election Director and the Governmental Entities' Clerks may agree, in writing, to Absentee Voting Administration Duties. In addition to temporary staffing necessary to administer absentee voting for specific elections, County will ensure sufficient full-time equivalent ("FTE") positions are available to manage the consolidated absentee voting for the county while maintaining service levels of all other election work. In agreeing to the consolidation of absentee voting administrative functions to ensure the successful conduct of multiple, simultaneous elections in the County, the Parties acknowledge that decisions made by the County regarding resources, procedures, and policies are based upon providing the same scope and level of service to all the participating jurisdictions and the Governmental Entities recognize that such decisions, made for the benefit of the whole, may not be subject to review by the Governmental Entities. Section 4 Applicability 4. This Agreement between the County and the Governmental Entities is limited to the Absentee Voting Administration Duties. all other voting processes are outside of the scope of this agreement. This agreement is applicable for any election in a precinct within the jurisdiction of Dakota County in November 2023. Section 5 Allocation of Costs and Invoicing 5. The cost sharing for absentee voting administration and invoicing shall be as follows: 5.1. The costs incurred by the County for completing Absentee Voting Administration Duties shall be shared sixty percent (60%) by the County and forty percent (40%) by the Governmental Entitles with the Governmental Entities share allocated by the percent of register voter in their jurisdictions on the November 2023 election day, subject to the individual cost share maximum in Section 5.2. 5.2. The County will invoice each Governmental Entity its cost share allocation of costs proportioned by the registered voters calculated on the November 2023 election day as described in Attachment B within 60-days of the election day. The Governmental Entities individual share shall not exceed the corresponding "Partner Share" identified in Attachment B. Said invoice shall be due and payable within thirty-five (35) calendar days of invoicing. 5.3. For illustrative purposes, a cost projection for the November 2023 elections is attached as Attachment B. Final invoices will reflect absentee voting administration costs and registered voters as calculated on election day by the County. 5.4. Each Party shall be responsible for the costs, including employees and temporary employees, for the performance for Absentee Voting Administration Duties not identified herein or Attachment B. Section 6 Electronic Voting System and E-Pollbook Costs 6. The cost of the purchase, operation and maintenance of the electronic voting system and electronic pollbooks are not included in this Agreement and are the subject of separate agreements. Page 2 of 15 Section 7 Independent Contractor 7. It is agreed that nothing in this Agreement is intended or should be construed as creating the relationship of agents, partners, joint ventures, or associates between the Parties hereto or as constituting the County or the Governmental Entities as the employee of the other entity for any purpose or in any manner whatsoever. The County is an independent contractor and neither it, its employees, agents, nor its representatives are employees of the Governmental Entities. From any amounts due the County, there shall be no deductions for federal income tax or FICA payments, nor for any state income tax, nor for any other purposes which are associated with an employer-employee relationship unless required by law. Section 8 Data Practices 8. All data created, collected, received, maintained, or disseminated for any purpose in the course of this contract is governed by the Minnesota Government Data Practices Act, any other applicable statute, or any rules adopted to implement the Act or statute, as well as federal statutes and regulations on data privacy. Election data shall also be governed by Minnesota Election Law and associated Minnesota Rules. Section 9 No Waiver 9. No delay or omission by the Parties to exercise any right or power occurring upon any noncompliance or default with respect to any of the terms of this Agreement shall impair any such right or power or be construed to be a waiver thereof unless the same is consented to in writing. A waiver by the County or the Governmental Entities of any of the covenants, conditions, or agreements to be observed by the Parties shall not be construed to be a waiver of any succeeding breach or of any covenant, condition, or agreement herein contained. All remedies provided for in this Agreement shall be cumulative and in addition to, and not in lieu of, any other remedies available to the Parties at law, in equity,or otherwise. Section 10 Governing Law 10. This Agreement shall be governed by and construed in accordance with the laws of the State of Minnesota. Section 11 Entire Agreement 11. It is understood and agreed that the entire Agreement between the Parties is contained herein and that this Agreement supersedes all oral agreements and negotiations between the Parties relating to the subject matter hereof and hereby rescinds and replace all prior Agreements with the respective Governmental Entities with this Agreement. All items referred to in this Agreement are incorporated or attached and are deemed to be part of this Agreement. Any alterations, variations, modifications, or waivers of provisions of this Agreement shall only be valid when they have been reduced to writing as an amendment to this Agreement signed by the Parties hereto. Page 3 of 15 Section 12 No Assignment 12. The Parties may not assign, sublet, or transfer this Agreement, either in whole or in part, without the prior written consent of the Governmental Entities and the County and any attempt to do so shall be void and have no force and effect. Section 13 Notice 13. Any notice or demand shall be in writing and shall be sent registered or certified mail to the other party addressed as follows: To the Governmental Entity: To the person and address designated by each Governmental Entity in writing. To the County: Dakota County Elections Director 1590 Highway 55 Hastings MN 55033 Section 14 Audit Provision 14. The Parties agree that the State Auditor, or any of their duly authorized representatives at any time during normal business hours, and as often as they may reasonably deem necessary, shall have access to and the right to examine, audit, excerpt, and transcribe any books, documents, papers, records, etc., which are pertinent to the accounting practices and procedures of the other party and involve transactions relating to this Agreement. Such materials shall be maintained, and such access and rights shall be in force and effect during the period of the contract and for six (6) years after its termination or cancellation. Section 15 Liability, Indemnification and Insurance 15. The County and each Governmental Entity to this Agreement shall be solely liable for the acts of its elected officials, officers, employees, or agents and shall not be responsible for the acts of the other parties to this Agreement, their elected officials, officers, employees, or agents. The provisions of the Municipal Tort Claims Act, Minnesota Statutes, Chapter 466 and other applicable laws govern liability of the Parties. To the full extent permitted by law, actions by the Parties, their respective officers, employees, and agents pursuant to this Agreement are intended to be and shall be construed as a "cooperative activity." It is the intent of the Parties that they shall be deemed a "single governmental unit" for the purpose of liability as set forth in Minnesota Statutes, Section 471.59, subd. 1a(b). For the purpose of Minnesota Statutes, Section 471.59, subd, 1a(a), it is the intent that this Agreement does not create any liability or exposure to the Parties for the acts or omissions of the County or other individual Governmental Entity. The County and Governmental Entities agree to defend, hold harmless and indemnify each other, the County and/or Governmental Entities, officials, agents, and employees, from any liability, loss, or damages the County or Governmental Entity may suffer or incur as a result of demands, claims, judgments, or costs arising out of or caused by the County or Governmental Entities in the performance of its respective obligations under this Agreement. This provision shall not be construed nor operate as a waiver of any applicable limitation of liability, defenses, Page 4 of 15 immunities, or exceptions by statute or common law, nor does it impose or imply responsibility for the acts or omissions of the County or other Governmental Entities. The County and the Governmental Entities warrant that they are able to comply with the aforementioned indemnification requirements and have sufficient insurance coverage consistent with the liability limits contained in Minnesota Statutes, Chapter 466. Section 16 Survival of Provisions 16. It is expressly understood and agreed that Sections 5, 8, 10, 14 and 15 hereof shall survive the completion of performance and termination or cancellation of this Agreement. Section 17 Authority 17. The person or persons executing this Joint Powers Agreement on behalf of the Governmental Entity and County represent that they are duly authorized to execute this Joint Powers Agreement on behalf of the Governmental Entity and the County and represent and warrant that this Joint Powers Agreement is a legal, valid and binding obligation and is enforceable in accordance with its terms. Section 18 Electronic Signatures 18. Each Party agrees that the electronic signatures of the Parties included in this Agreement are intended to authenticate this writing and to have the same force and effect as wet ink signatures. (Rest of page left intentionally blank) Page 5 of 15 IN WITNESS WHEREOF, the Parties hereto have hereunto set their hands. COUNTY OF DAKOTA By: Tom Novak Director, Public Services & Revenue Dated: Board Resolution No. 23-256 APPROVED AS TO FORM: By: /s/ Thomas R. Donely Assistant Dakota County Attorney KS-23-195 Dated: 6/21/23 Page 6 of 15 CITY OF APPLE VALLEY By: , Its Mayor Dated: By: , Its Clerk Dated: Page 7 of 15 CITY OF ROSEMOUNT By: , Its Mayor Dated: By: , Its Clerk Dated: Page 8 of 15 SPECIAL SCHOOL DISTRICT 6 By: , Its Superintendent Dated: By: , Its Dated: Page 9 of 15 INDEPENDENT SCHOOL DISTRICT 192 By: , Its Superintendent Dated: By: , Its Dated: Page 10 of 15 INDEPENDENT SCHOOL DISTRICT 194 By: , Its Superintendent Dated: By: , Its Dated: Page 11 of 15 INDEPENDENT SCHOOL DISTRICT 196 By: , Its Superintendent Dated: By: , Its Dated: Page 12 of 15 INDEPENDENT SCHOOL DISTRICT 197 By: , Its Superintendent Dated: By: , Its Dated: Page 13 of 15 INDEPENDENT SCHOOL DISTRICT 199 By: , Its Superintendent Dated: By: , Its Dated: Page 14 of 15 INDEPENDENT SCHOOL DISTRICT 200 By: , Its Superintendent Dated: By: , Its Dated: Page 15 of 15 ATTACHMENT A • • Yy ✓ -_' COUNTY • Absentee Voting Administration Division of Duties Between Cities, School Districts and Dakota County Dakota County Elections Administration Center 1590 Highway 55 Hastings, MN 55033-2372 651-438-4305 elections@co.dakota.mn.us Version 6/13/2023 Summary Topic Dakota County Cities/School Districts Recurring Absentee Application The county will send recurring (permanents) absentee ballot applications. Receiving regular applications The county will process all mail If a city/school district receives for AB by mail, email or fax absentee ballot applications. an application for an absentee ballot to be mailed, they will scan and email the application to the county for processing. Online applications The county will process all online applications. NOTE: the SVRS online module will not be available in odd years except in the case of a special election for a federal, state, or county office. UOCAVA applications The county will handle all aspects of UOCAVA voting. Mail absentee ballots The county will handle all aspects of absentee voting by mail including fulfillment, incidental correspondence, rejects, etc. Prepare materials for in-person County will prepare in-person, absentee postage paid absentee materials for use at city and school districts In-person absentee ballots The county will be an in-person Cities/school districts which absentee voting site for the have regular office hours will entire absentee period for all maintain in-person absentee Dakota County residents. voting sites for the entire Offered at Hastings,Apple absentee voting period. Valley and/or West St. Paul, election location dependent. The county will provide regular courier services to collect city and school district absentee ballots to deliver to the County Absentee Ballot Board. 1 Topic Dakota County Cities/School Districts Direct balloting/Early Voting (In- All County in-person absentee Direct balloting is discretionary. person absentee ballots cast in sites will offer direct balloting tabulator beginning the for all county voters. Tuesday before election day) Health Care Facility absentee Cities/school districts will carry voting out health care facility voting. Safe at Home The county will manage all aspects of Safe at Home ballots. Agent Delivery and Return All in-person absentee sites will All in-person absentee sites will issue Agent Delivery and Return issue Agent Delivery and Return ballots. ballots to be couriered to the County. Absentee Ballot Board The county will establish the School districts that cross Absentee Ballot Board which counties will be responsible for will be responsible for all all non-Dakota County ballots. necessary duties to process Dakota County absentee ballots. The county will pick up and courier all Dakota County ballots from cities, school districts or county service centers and delivered to the County Absentee Ballot Board. Rejected Ballots The county will issue the replacement (only Dakota County ballots),to be returned by mail to Dakota County. Spoiled or lost ballots If the voter's original ballot has If the voter's original ballot has already been accepted, the already been accepted,the county and city/school district county and city/school district will coordinate efforts so that will coordinate efforts so that the ballot is spoiled before the the ballot is spoiled before the voter is issued a replacement voter is issued a replacement ballot. ballot. If the original ballot has not yet If the original ballot has not yet been accepted,the county will been accepted,the county will spoil and replace for mail spoil and replace for mail absentee voters, or the absentee voters, or the city/school district will spoil and city/school district will spoil and replace for in-person voters. replace for in-person voters. 2 Topic Dakota County Cities/School Districts Rosters and greeter lists Electronic roster files will be Cities/school districts will uploaded to the poll book download the rosters to their management system, for poll books after the rosters are download to the poll books. generated and before the poll books are delivered to the Supplemental reports of voters election judges or polling with ballots accepted after the places. (Pollbook access points rosters are generated will be to be added to all large school pushed to the poll books the district office) day before election day and multiple times on election day. Cities/school districts will work with the county to ensure that Rosters and Greeter lists will be on election day all poll books delivered by vendor. sync the AB roster supplement before the polls open and continue to sync throughout the day. Results The county will combine Results from the polling places absentee results from all will be wirelessly transmitted to absentee ballot counters to the county from the ballot create one absentee result counters. grand total.This AB total will be combined with polling place Cities/school districts will results and posted on the OSS canvass reports against original and Dakota County websites. tapes and summary statements. Canvass reports will be made available by day 6 on the County Sharepoint site. Storage The county will retain absentee Cities/school districts will retain ballots and related materials in absentee ballots and related their respective possession. materials in their respective possession. In the event of a recount, materials will be transferred as In the event of a recount, soon as possible to the materials will be transferred as jurisdiction conducting the soon as possible to the recount. jurisdiction conducting the recount. 3 ATTACHMENT B 2023 November School District General and Special - Cost Projections And Governmental Unit Cost Shares for Absentee Voting Services Actual costs will be charged back to agencies holding elections after the election 1. Fixed Costs(Estimated) Cost Notes Temp staff for fullfillment(2),voter reg/data entry(1), $ 36,000.00 5 Elec Assn't for 10 weeks;2,000 hrs courier(2)-$18/hr Lead temp staff for fullflmt,voter reg,courier(1)-$19- $ 8,000.00 1 Lead Elec temp for 10 weeks;400 hrs 20/hr Election Judges Absentee Ballot Boards-$18/hr $ 12,096.00 16 Elec Judges for 7 weeks at 6 hrs a week; 672 hrs Equipment,support&maintenance(prorated rate) $ 6,500.00 License&maint costs for folder,inserter and ballot extracting equip Elections van or other Fleet vehicle use for courier servic $ 1,113.50 Estimate 1,700 miles @$0.655/mi Fixed Costs Total-shared below $ 63,709.50 2.2023 FTE Cost(Estimated) Full Time Equivalent(FTE)-shared below $ 62,850.00 3.Variable Costs for Mailings:use SVRS report counts x mailing rates x Share Cost per absentee application mailed $ 1.15 Cost per absentee fulfilled $ 2.44 *Mailing costs are subject to change(e.g.postal rate changes)and may not reflect the final actual cost per mailing rate Share Share 2021 rates 60% 40% Cost Sharing Projection Reg Voters on %of Reg Share of 1.Estimated 2.Estimated Estimate 19% 3.Estimated Total Less County Election Day Voters registered Fixed Costs 2023 FTE cost turnout and mailing costs Partner Share Share (e.g.1.9.2023) voters 12%absentee Cities Apple Valley(voters in 196) 35,695 14.4% 50.0% $ 4,596.76 $ 4,534.75 814 $ 992.89 $ 10,124.40 $ 6,074.64 $ 4,049.76 Apple Valley(voters in 191) 253 0.1% 100.0% $ 65.16 $ 64.28 6 $ 14.07 $ 143.52 $ 86.11 $ 57.41 Rosemount(4 voters in 200,17,722 in 196) 17,726 7.2% 50.0% $ 2,282.73 $ 2,251.94 404 $ 493.07 $ 5,027.74 $ 3,016.64 $ 2,011.10 Independent School Districts 6 12,166 4.9% 100.0% $ 3,133.45 $ 3,091.18 277 $ 676.82 $ 6,901.44 $ 4,140.87 $ 2,760.58 192 22,922 9.3% 100.0% $ 5,903.74 $ 5,824.09 523 $ 1,275.20 $ 13,003.03 $ 7,801.82 $ 5,201.21 194 36,413 14.7% 100.0% $ 9,378.45 $ 9,251.93 830 $ 2,025.73 $ 20,656.11 $ 12,393.67 $ 8,262.44 196-voters within AV&Rsmt(see above) 53,417 21.6% 50.0% $ 6,878.98 $ 6,786.18 1,218 $ 1,485.85 $ 15,151.01 $ 9,090.61 $ 6,060.40 196-voters outside of AV&Rsmt 53,368 21.6% 100.0% $ 13,745.35 $ 13,559.91 1,217 $ 2,968.97 $ 30,274.22 $ 18,164.53 $ 12,109.69 197 30,155 12.2% 100.0% $ 7,766.66 $ 7,661.88 688 $ 1,677.58 $ 17,106.12 $ 10,263.67 $ 6,842.45 199 18,547 7.5% 100.0% $ 4,776.92 $ 4,712.48 423 $ 1,031.81 $ 10,521.21 $ 6,312.73 $ 4,208.48 200 20,119 8.1% 100.0% $ 5,181.81 $ 5,111.90 459 $ 1,119.26 $ 11,412.96 $ 6,847.78 $ 4,565.19 Totals 247,360 $ 63,710.02 $ 62,850.51 1- 6,858 $ 13,761.24 $ 140,321.77 $ 84,193.06 $ 56,128.71 Cost per absentee Cost per absentee Cost per absentee $ 20.46 $ 12.28 $ 8.18 Note-The cost of the purchase,operation and maintenance of the electronic voting system and electronic pollbooks are not included in this agreement and are the subject of separate agreements. Ballot printing costs are also calculated separately. • ITEM: 4.P. ..... :�. Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Approve First Amendment to Joint Powers Agreement with Vermillion River Watershed Joint Powers Organization for Irrigation Audits and Controllers Staff Contact: 'Department/ Division: Jessica Schaum, Natural Resources Coordinator Natural Resources Division ACTION REQUESTED: Approve First Amendment to the Joint Powers Agreement with the Vermillion River Watershed Joint Powers Organization for irrigation audits and controllers. SUMMARY: The attached First Amendment to the Joint Powers Agreement (JPA) with Vermillion River Watershed Joint Powers Organization (VRWJPO) provides for a cost share between the City and VRWJPO for the completion of irrigation audits and irrigation controller improvements on high volume water usage properties. The cost share will apply to high volume water usage properties who participate in the City's Water Efficiency Grant program within the portion of Apple Valley that is within the VRWJPO boundary. The amendment allows for updating certain program responsibilities for ease of managing the logistics of applications, serving as a liaison to the applicant, and reimbursements by both the City and the VRWJPO. The JPA amendment has been reviewed and approved by the City Attorney. BACKGROUND: The VRWJPO is supportive of cities efforts to reduce the usage of groundwater within the VRWJPO area and have similar cost share JPAs with other cities. BUDGET IMPACT: The JPA provides for a 50/50 cost split between the VRWJPO and the City for the 20% cost share per the Water Efficiency Grant guidelines. ATTACHMENTS: Agreement DocuSign Envelope ID:8A6C4001-C754-4964-AC24-D4E3A47E7DEF VRWJPO Contract C0035916.1 FIRST AMENDMENT TO THE JOINT POWERS AGREEMENT FOR IRRIGATION SYSTEM AUDIT AND IMPROVEMENT PROGRAM BETWEEN THE VERMILLION RIVER WATERSHED JOINT POWERS ORGANIZATION AND THE CITY OF APPLE VALLEY WHEREAS, Minn. Stat. § 471.59 authorizes local governmental units to exercise any power common jointly or cooperatively to the contracting parties; and WHEREAS,the Vermillion River Watershed Joint Powers Organization is a watershed management body consisting of Dakota and Scott Counties (the "VRWJPO"), governed by the Vermillion River Watershed Joint Powers Board (the"VRWJPB"), and is charged with carrying out the duties set forth in Minn. Stat. § 1036.211 to 103B.255 and as otherwise provided by law; and WHEREAS, effective September 30. 2022, the City of Apple Valley and Vermillion River Watershed Joint Powers Organization, entered into a joint powers agreement for irrigation system audit and improvement program and see to modify the agreement; and ACCORDINGLY,the Parties agree to amend the Agreement as follows: 1. The thirteenth Whereas clause is deleted in its entirety and replaced with the following: Whereas, performing irrigation system audits ("audits") and replacing lawn sprinkling controllers for townhome and multi-family housing irrigation systems ("Improvement") (collectively identified as "Projects") have been identified as effective means to address water supply goals, objectives, and actions: 2. The twenty-first Whereas clause is deleted in its entirety and replaced with the following: Whereas, the City will serve as the fiscal agent for the Improvements and will provide the applicant with reimbursement for eligible system improvements after verifying submitted information. 3. Section 5.1 of the Agreement is deleted in its entirety and replaced with the following: Section 5.1 Each applicant for an audit will be required to pay$50 directly to the City for the cost of the audits. The VRWJPO will hire the contractor necessary to perform the audits. 4. Section 5.2 of the Agreement is deleted in its entirety and replaced with the following: 5.2 An applicant for reimbursement for the cost of an Improvement) is eligible for the reimbursement of eighty percent(80%)of the cost of replacement up to a maximum of $2,400.00. 5. Section 5.3 of the Agreement is deleted in its entirety and replaced with the following: 5.3 An applicant for the reimbursement for an Improvement is responsible for hiring a contractor to perform the replacement. 6. Article 6 of the Agreement is deleted in its entirety and replaced with the following 6.1 The VRWJPO will hire the contractor necessary to perform the Audits and will act as the paying agent for the Audit contractor. 6.2 The VRWJPO will provide upto$3,200.00 in funding for Audits and Improvements within 1 DocuSign Envelope ID:8A6C4001-C754-4964-AC24-D4E3A47E7DEF the District. 6.3 The VRWJPO shall be responsible for 50% of the remaining cost of each Audit in the District after deducting the application fee and Grant funds from the total cost. 6.4 The VRWJPO shall be responsible for 8%of the cost of Improvements within the District up to $240.00 per applicant. 6.5 The VRWJPO will abide by the terms and conditions of the Grant and provide the City with the documentation required for reimbursement to the City from the Metropolitan Council. 6.6 The VRWJPO shall abide by all federal, state,or local laws,statutes, ordinances, rules, and regulations in implementing the Audits, including obtaining all necessary permits. 6.7 The VRWJPO will provide the City with all documentation of applications, contracts, invoices, and payments made for each Audit prior to reimbursement from the City, as provided herein. 6.8 The VRWJPO will cooperate and assist the City in providing any documentation or information required by the Metropolitan Council as a condition of it providing the Grant funds to the City. 7. Article 7 of the Agreement is deleted in its entirety and replaced with the following: 7.1 The City will create an application for the Projects and function as the paying agent to the applicant for Improvements). 7.2 The City will reimburse the VRWJPO up to a maximum of$23,500.00 (Grant fundings) for Audits. 7.3 The City will reimburse the VRWJPO up to a maximum of$5,000.00(City funds)for Audits. 7.4 For each Audit the City will reimburse 80%of the Audit cost with Grant funds,after deducting the application fee from the total cost. 7.5 For each Audit in the District,the City will reimburse 50%of the remaining cost of the Audit with City funds after deducting the application fee and Grant funds from the total cost. 7.6 For each Audit outside the District,the City will reimburse 100%of the remaining cost of the Audit with City funds after deducting the application fee and Grant funds from the total cost. 7.7 The City shall be responsible for 8% of the cost of an Improvement within the District up to$240.00 per applicant. 7.8 Upon confirmation by the City of VRWJPO payment to an audit contractor as provided for herein, the City shall reimburse the VRWJPO. 7.9 The City may refuse to pay claims not specifically authorized by this Agreement. Payment of a claim shall not preclude the City from questioning the propriety of the claim. 7.10 VRWJPO shall repay to the City any overpayment, disallowed claim, or costs not authorized under this Agreement. 8. Section 10.2 of the Agreement is deleted in its entirety and replaced with the following: 10.2 LIAISONS. To assist the parties in the day-to-day performance of this Agreement and to ensure compliance and provide ongoing consultation, a liaison shall be designated by the VRWJPO and the City. The VRWJPO and the City shall keep each other continually informed, in writing, of any change in the designated liaison. At the time of execution of this Agreement, 2 DocuSign Envelope ID:8A6C4001-C754-4964-AC24-D4E3A47E7DEF the following persons are the designated liaisons: VRWJPO Liaison: Travis Thiel Telephone: (952)891-7546 Email:travis.thiel@co.dakota.mn.us City Liaison: Wendy Davis, Public Works Administrative Coordinator Telephone: (952) 953-2402 Email:Wendy.Davis@applevalleymn.gov 9. Section 12.2 of the Agreement is deleted in its entirety and replaced with the following: 12.2 TERMINATION BY EITHER PARTY FOR LACK OF FUNDING. Notwithstanding any provision of this Agreement to the contrary, VRWJPO or the City may immediately terminate this Agreement if it does not obtain funding from the Minnesota Legislature, Minnesota Agencies, or other funding sources, or if its funding cannot be continued at a level sufficient to allow payment of the amounts due under this Agreement. The City is not obligated to pay for any services that are provided after written notice of termination for lack of funding. Neither VRWJPO nor the City will be assessed any penalty or damages if the Agreement is terminated due to lack of funding. The City will pay for expenses incurred by the VRWJPO up to any notice of termination of work on the Audits. IN WITNESS WHEREOF, the parties hereto have executed this Agreement on the date(s)indicated below. CITY OF APPLE VALLEY By Clint Hooppaw or successor, Mayor Date of Signature By Pamela J. Gackstetter, City Clerk Date of Signature VERMILLION RIVER WATERSHED JOINT POWERS Approved as to form: ORGANIZATION DocuSigned by: mtiL Is/Jennifer L. Wolf 6/22/23 B � 7 � y C4617C-4BPFGlh4EB EB... 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Apple COUNCI L MEETI NG DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Authorize Emergency Repair with Keys Well Drilling Company for Emergency Repairs on Well 19 Staff Contact: Department/ Division: Brian Skok, Public Works Superintendent- Utilities Utilities Division ACTION REQUESTED: Authorize emergency repair with Keys Well Drilling Company, for repairs on Well 19, in the amount of$106,475.00 plus shipping. SUMMARY: On May 30, 2023, Well 19 failed to operate. After exhausting all of the options to start Well 19, there was no other option except to pull Well 19 and further investigate the problem. On June 7, 2023, Keys Well Drilling pulled Well 19 to determine the cause of the failure. Due to this, a second quote was not able to be obtained. Upon further investigation by Keys Well Drilling, it was discovered that the motor bearing had failed and dropped the motor shaft onto the pump. The pump was no longer operational and emergency repairs were needed. BACKGROUND: As part of our ongoing preventative maintenance program, the City maintains extensively used Wells every 7 years, and less used, or back-up Wells are maintained every 9 years. Well 19 was scheduled to have routine 7-year maintenance performed in the Fall of 2023. BUDGET IMPACT: Funding for the maintenance of Well 19 is included in the 2023 Public Works Utilities Division Water Fund Operating Budget; 5320.6735 Expenses Keys Well Drilling Quote $106,475.00 Shipping (estimated) $ 1,000.00 Total $107,475.00 Budgeted Well 19 & 17 Maintenance $150,000.00 Remaining budget For Well 17 $ 42,525.00 ATTACHMENTS: Proposal • ro k . notation 1156 Homer Street, St. Paul, MN 55116 -3232 651 - 646 -7871 Fax 651 - 641 - 0216 To : City of Apple Valley Date of June 15 , 2023 7100 147th St W attention: Brian/Kent Apple Valley, MN 55124 Project: pump repair Location : well # 19 We are pleased to quote you as follows : Remove , investigate pumping issues , repair and reinstall your deep well pump # 19 . Pump setting 10 " x 225 ' . Unit Est Qty Price Total Labor : Investigate and remove pump LS 1 $ 7 , 800 . 00 $ 7 , 800 . 00 Reinstall Pump and test LS 1 $ 5 , 600 . 00 $ 5 , 600 . 00 Shop Time (inspect, disassemble , assemble, splice) HR 20 $ 110 . 00 $ 2 ,200 . 00 Materials : New Hitachi 150hp motor EA 1 $ 39 , 500 . 00 $ 39 , 500 . 00 Pump End (2088 gpm a, 211 TDH) EA 1 $ 12 , 000 . 00 $ 12 , 000 . 00 10 " x 21 " T& C drop pipe EA 10 $ 1 , 950 . 00 $ 19 , 500 . 00 10 " x 15 ' T&C drop pipe EA 1 $ 1 , 550 . 00 $ 1 , 550 . 00 $ 88 , 150 . 00 Optional : 10 " DI Check valve (holds water- 17yrs old) EA 1 $ 3 , 050 . 00 $ 3 , 050 . 00 350 MCM Pump Cable (seems ok- 17 yrs old) FT 235 $ 65 . 00 $ 15 ,275 . 00 * plus freight charges( if applied) Total Estimated Cost $ 106 ,475 . 00 hstimate delivery time 2 - 3 weeks for material Thank you for giving us the opportunity of quoting you. If you have any questions , please don't hesitate to call . Terms : N-30 Quotation vat o • 61 nays f Accepted Quoted By r,/J„ J f Sip f . ougl .s L. Keys f Date • ITEM: 4.R. ..... :�. Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Approve Agreement with Advanced Systems Integration, LLC, for Apple Valley, Farmington and Rosemount Cable Commission Control Room/Chamber PTZ Upgrades Staff Contact: Department/ Division: Charles Grawe,Assistant City Administrator Administration/ Information Technologies ACTION REQUESTED: Approve the agreement with Advanced Systems Integration, LLC, for Apple Valley, Farmington and Rosemount Cable Commission Control Room/Chamber PTZ Upgrades in the amount of$84,207.59. SUMMARY: The City is part of and provides administrative services for the cable commission representing Apple Valley, Farmington, and Rosemount. The Commission administers technology upgrades for the three cities in their control rooms and council chambers. This project is a planned equipment upgrade. BACKGROUND: The main emphasis of this upgrade involves the cameras in the three council chambers and the control equipment in the three control rooms. Staff solicited quotations from two firms that specialize in these type of installations. AVI Systems, Inc. $89,618.30 Advanced Systems Integration $84,207.59 Staff intends to use the City's standard agreement form. Staff recommends approval of a standard form agreement with Advanced Systems Integration, L.L.C., for Apple Valley, Farmington and Rosemount Cable Commission Control Room/Chamber PTZ Upgrades in the amount of$84,207.59. BUDGET IMPACT: The $84,207.59 would come from the PEG funds maintained by each of the three cities for cable capital projects. • ITEM: 4.S. ..... :�. Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Approve Agreement with Drain Pro Plumbing, Inc., for Fire Station One Flammable Waste Tank Replacement Staff Contact: Department/ Division: Matt Nelson, Fire Chief Fire Department ACTION REQUESTED: Approve entering into an agreement with Drain Pro Plumbing, Inc., for Fire Station One Flammable Waste Tank Replacement, in the amount of$15,000.00 plus permit costs. SUMMARY: The Fire Department is pursuing replacing the flammable waste tank at Fire Station One that is in apparatus bay 4. It is the Fire Department's recommendation that City Council approve entering into this agreement with Drain Pro Plumbing, Inc, for the flammable waste tank replacement. BACKGROUND: The Fire Department is pursuing replacing the flammable waste tank at Fire Station One that is in apparatus bay four. The flammable waste tank that is located underneath the apparatus bay floor, which all the trench drains from apparatus bays four through seven drain into before leaving the building is deteriorating. The walls on the current tank have corroded and have become very thin. Replacement is sought now before these thin areas further deteriorate and risk leaking into the ground. It is the Fire Department's recommendation that City Council approve entering into this agreement with Drain Pro Plumbing, Inc. BUDGET IMPACT: Funding for this flammable waste tank replacement work will come from the Fire Facilities Fund. ATTACHMENTS: Agreement Exhibit Quotation CITY OF APPLE VALLEY, MINNESOTA AGREEMENT FOR FIRE STATION ONE FLAMMABLE WASTE TANK REPLACEMENT THIS AGREEMENT, made this 13th day of July, 2023,by and between the City of Apple Valley, hereinafter called "City", and Drain Pro Plumbing, Inc., hereinafter called "Contractor"; WITNESSETH, that the City and the Contractor, for the consideration hereinafter stated, agree as follows: 1. SERVICES TO BE PERFORMED The Contractor hereby covenants and agrees to perform and execute all the provisions of the specifications prepared by the City dated July 3, 2023, and made a part of this Agreement by reference, for furnishing of: FIRE STATION ONE FLAMMABLE WASTE TANK REPLACEMENT and to do everything required by this Agreement. 2. COMPLETION DATE The Contractor agrees that the work contemplated by this Agreement shall be fully and satisfactorily completed on or before the date shown on the Proposal attached hereto. 3. CHANGE ORDERS Any changes to the work specified by this Agreement shall be made in writing and signed by both parties. Only the Fire Chief will have the authority to initiate any change orders which must be submitted to the City Council for approval. No payment will be made for any claim for additional charges not processed in this manner. 4. PAYMENT The City agrees to pay and the Contractor agrees to receive and accept payment in accordance with the prices bid as set forth in the copy of the accepted Proposal Form hereto attached, the aggregate amount of which is $15,000 plus permit costs. Upon substantial completion of the work by the Contractor, Contractor shall submit an invoice for the lump sum of the aggregate amount, minus 250% of the cost to correct or complete work known at the time of substantial completion, and minus an additional 1% of the aggregate amount or $500.00, whichever is greater, where the Contractor has pending completion and/or submission of"final paperwork" as defined by Minn. Stat. § 15.72 (2019). This invoice, if undisputed, will be paid by the City within thirty(30) days of receipt. The City shall pay Contractor the amount withheld for the final paperwork within 60 days after receipt of the final paperwork. Contractor shall provide the City with written notice of its final completion of the corrected and completed work. The City shall pay the amount withheld for the cost to correct and/or complete work within 60 days after the City's acceptance of the corrected and/or completed work. If the aggregate amount of this Agreement exceeds$50,000.00,and the work contemplated by this Agreement is associated with building, erection, construction, alteration, remodeling, demolition, or repair of buildings, real property, highways, roads, bridges, or other construction work, Contractor must be a "responsible contractor" pursuant to Minnesota Statutes § 16C.285. Contractor has verified under oath that it meets the minimum criteria specified in Minnesota Statutes § 16C.285, subdivision 3, by providing a verification of compliance (Affidavit of Responsible Contractor),with its Proposal Form. The Affidavit of Responsible Contractor verifies that the Contractor complies with the minimum criteria in Minnesota Statutes § 16C.285, subdivision 3, with the exception of clause (7). Contractor is required to comply with Minnesota Statutes § 16C.285 throughout the duration of this Agreement. 5. CONTRACTOR'S OBLIGATIONS TO SUBCONTRACTORS The Contractor shall pay any subcontractor within ten days of the Contractor's receipt of payment from the City for undisputed services provided by the subcontractor. The Contractor shall pay interest of one and one-half(1-1/2%) percent per month or any part of a month to the subcontractor on any undisputed amount not paid on time pursuant to this provision to the subcontractor. The minimum monthly interest penalty payment for an unpaid balance of one hundred($100.00)dollars or more shall be ten($10.00)dollars. For an unpaid balance of less than one hundred($100.00)dollars,the Contractor shall pay the actual penalty due under this provision to the subcontractor. A subcontractor who prevails in a civil action to collect interest penalties from the Contractor shall be awarded its costs and disbursements, including attorneys' fees, incurred in bringing this action. 6. INSURANCE Contractor shall not commence work under this Agreement until it has obtained all insurance required under this section and shall have filed the certificate of insurance or the certified copy of the insurance policy with the City. Each insurance policy shall contain a clause providing that it shall not be canceled by the insurance company without thirty (30) days written notice to the City of the intent to cancel. Minimum requirements: A. Worker's compensation insurance as may be required by law. B. Employer's liability insurance with minimum limits as follows: Bodily Injury by Disease - $500,000 per person Bodily Injury by Disease - $500,000 general aggregate Bodily Injury by Accident - $500,000 general aggregate C. Contractor's comprehensive general and automobile liability insurance, including coverage for non-owned and hired vehicles, in limits as follows: 2 General Liability - $1,000,000 each occurrence - $2,000,000 aggregate Automobile Liability - $1,000,000 combined single limit for bodily injury and property damage D. The City of Apple Valley shall be listed as an additional insured on the above policies. In addition, those property owners, if any, from whom temporary construction easements were obtained shall be listed as an additional insured on the above policies. Names of the property owners, along with other required information, will be provided to the successful bidder after the Project has been awarded. E. In addition to all listed coverages, Contractor shall procure and maintain an Umbrella or Excess liability policy in a minimum limit of$1,500,000. 7. INDEMNIFICATION The Contractor shall indemnify and hold harmless the City and its officers, agents and employees from and against all claims,damages,losses or expenses,including attorney fees,which may be suffered or for which they may be held liable, arising out of or resulting from the assertion against them of any claims, debts or obligations in consequence of the performance of this Agreement by the Contractor, its employees, agents or subcontractors, whether or not caused in part by a party indemnified hereunder. Contractor shall comply with all applicable Laws and Regulations relating to the safety of persons or property, or to the protection of persons or property from damage, injury, or loss. 8. CONTRACT DOCUMENTS The contract documents shall include the following documents, as if fully set forth herein, and the Contractor acknowledges familiarity with said documents: A. This Agreement B. Detailed Specifications C. Bid Proposal Form D. Certificate of Insurance E. Affidavit of Responsible Contractor(when applicable) 9. WHOLE AGREEMENT This Agreement embodies the entire agreement between the parties including all prior understanding and agreements and may not be modified except in writing signed by all the parties. 3 EXECUTED as of the day and year written below. CITY OF APPLE VALLEY Date By Clint Hooppaw, Mayor Date And Pamela J. Gackstetter, City Clerk DRAIN PRO PLUMBING, INC Date By Date And STATE OF ) ) SS. COUNTY OF ) On this day of , , before me personally appeared and , to me known who, being by me duly sworn, did say that they are respectively the and of ,that the seal affixed to the foregoing instrument is the corporate seal of said corporation and that said instrument was executed in behalf of the corporation by authority of its Board of Directors, and said officers acknowledged the instrument to be the free act and deed of said corporation. (Notarial Seal) Notary Public 4 Exhibit A Specification Fire Station One Flammable Waste Tank Replacement for the City of Apple Valley, Minnesota July 3, 2023 1 Section 1. General Information Overview of Project This project involves removal and replacement of the flammable waste tank located in apparatus bay four at Fire Station One. Scope of Request The scope of the project includes the following as detailed on the quotation sheets: Removal of old flammable waste tank Cut out an 8 ft x 8 ft section of floor and remove cement. Dig down around old tank and then remove old tank. Install new flammable waste tank Set the new 35 CF flammable waste tank and re-pipe as needed. After inspection, backfill around tank, and pour and finish cement. This facility is secured, but available to the contractor Monday through Friday, 7:00 am to 4:30 pm. Earlier start times can be negotiated with the owner. Daily waste removal and maintaining of a clean worksite is the responsibility of the contractor. Quote Solicitation Schedule Council Approve Contract (tentative) July 13, 2023 Contact Person: All requests for information or questions regarding this Request for Quotations can be directed to: Matt Nelson,Fire Chief (952) 953-2605, 8:00 AM - 4:30 PM 1 Section 2. Scope of Work Descriptions 2.1 Removal and Disposal of Old Flammable Waste Tank This portion of the work is to remove the existing flammable waste tank in apparatus bay four at Fire Station One. Contractor is responsible for cutting the floor,removing the cement, digging down around the existing flammable waste tank, and removing the existing tank. Contractor will be responsible for proper disposal and haul away of removed material in a manner that meets federal, State, and local laws and ordinances. 2.2 Installation of New Flammable Waste Tank The work under this section includes all material, equipment, labor, freight, and taxes as it relates to items necessary to install a new 35 CF flammable waste tank,backfill around tank, and pouring and finishing cement floor, quote must include all applicable fees and taxes. 2.3 Additional Services and Associated Costs The work under this section includes miscellaneous costs not directly involving installation. Contractor will provide the following: 1. One year labor and material warranty on installed material and equipment 2.4 Product Ordering, Shipping, and Delivery Contractor is responsible for ordering all necessary materials and securing delivery of necessary materials. Section 3. Scheduling and Coordination 3.1 Work will be performed during work days (Monday through Friday). Normal access to the buildings is at 7:00 a.m. daily, Monday through Friday. If earlier access is needed, arrangements can be made. The City desires the work to be completed within 150 days of approval of an agreement with the contractor. Section 4. System Integration, Installation, & Service Requirements 4.1 City Responsibilities The City will be responsible for providing contractor with necessary access to the building. 4.2 Contractor Responsibilities The selected contractor will be responsible for the work described above. 2 4.3 Maintenance and Warranties The bid shall include the first year's warranty. Standard manufacturer extended warranties shall apply. Section 5. Quotation Conformance to Terms in Standard Agreement for Services 5.1 Contract Form and Terms The quotation should be in conformance with the terms found in the City's agreement for services. 3 Drain Pro Plumbing, Inc. 8815 209TH St. W. Lakeville, MN 55044 Phone: 952-469-6999 Fax: 952-985-5282 E-mail: plumbertdca,msn.com June 27, 2023 City of Apple Valley Job address: Fire Station #1 15000 Hayes Rd. Apple Valley, MN 55124 Attn: Colleen Elvin Phone: 952-292-8632 e-mail: colleen.elvin@applevalleyfire.org Replace an old flammable waste tank: 1. Cut out an 8 ft. x 8 ft. section of floor and remove cement and dig down around old tank, remove old tank and set new tank and re-pipe as needed. 2. After inspection, backfill around tank and pour cement and finish. Total bid: $15,000.00 plus permit. • It is estimated that this job will take four days, from Monday through Thursday. Old tank is a 35 CF flammable waste tank,we will remove and dispose of that and all debris from job. Please sign 50% due at start of job, 30% due after rough in, balance due upon completion of work. • Please note:For credit card payments over the amount of$1000.00,a 2%surcharge will be added to the amount due. Thank you, Drain Pro Plumbing Inc. AUTHORIZATION TO PROCEED WITH ABOVE DESCRIPTION OF WORK: I, the undersigned, am owner/authorized representative of the premises at which the work mentioned above is to be done. I hereby authorize you to perform the Description of Work, and to use such labor and materials as you deem advisable.A monthly service charge of 1.5%will be added after 30 days, up to $1000.00. I agree to pay reasonable attorney's fees and court costs in the event of legal action. If your check bounces, you could be liable 3 times the amount of the check or $100.00, whichever is more, plus the face value of the check and court costs. No warranty on work if payment is not made in full. I have read and agree to all the terms and conditions set forth on the face and attached form hereof, and have received copy of the contract and Notice to Owner that is attached. I HEREBY AUTHORIZE YOU TO PROCEED WITH THE ABOVE WORK FOR A TOTAL AMOUNT DUE OF$ . Authorized signature ACCEPTANCE OF WORK PERFORMED: I fmd the service and materials rendered and installed in connection with the above work mentioned,to have been completed in a satisfactory manner. I agree that the amount set forth on this contract in the space labeled "TOTAL" to be the total and complete flat rate/minimum charge I agree to pay reasonable attorney's fees and court costs in the event of legal action. A monthly service charge of 1.5%will be added after 30 days. I acknowledge that I have read and received a legible copy of this contract and have read the Notice to Owner that is attached. Acceptance signature • ITEM: 4.T. ..... Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Approve Agreement with Iowa Pump Works, Inc., for Project 2023-161, Hannover Storm Water Lift Station Pump Replacement Staff Contact: Department/ Division: Brian Skok, Utilities Superintendent Utilities Division ACTION REQUESTED: Approve agreement with Iowa Pump Works Inc., for Project 2023-161, Hannover Storm Water Lift Station Pump Replacement. SUMMARY: While completing annual lift station maintenance at the Hannover Storm Water Lift Station, it was discovered that both lift station pumps were in need of major repairs. Pump 1 had excessive wear on its impeller and motor shaft. Pump 2 also had impeller wear and a direct ground in the motor. Due to this, Pump 2 was not able to be put back into operation. Staff was able to repurpose an old lift station pump as a temporary backup pump in the event we would need both pumps. Two quotes were received to replace both pumps, Iowa Pump Works, per the Minnesota Pump Works quote, had the lowest quote at $71,827.23. This cost does include additional electrical work needed for their alarm relays. A standard City Agreement will be utilized for this work. BACKGROUND: Hannover lift station pumps are 33 years old; these pumps have served the City of Apple Valley well. With the age of these pumps, rebuilding them isn't an option since most of the parts have been discontinued. BUDGET IMPACT: Project 2023-161 was not budgeted for in the 2023 Storm Utility budget. A Budget amendment will be prepared to reallocate funds from the Hunters Woods Storm lift station rehab project to Project 2023-161. ATTACHMENTS: Bid / Quote Tabulation Exhibit A BID TABULATION PROJECT 2023-161 HANNOVER LIFT STATION PUMP REPLACEMENT Iowa Pump Works (Agent - MN Pump Works) Electric Pump ITEM UNIT TOTAL UNIT TOTAL No. ITEM QUANTITY PRICE PRICE PRICE PRICE Hannover Storm Lift Pump Replacements (2 1 Pumps) 2 $34,971.11 $69,942.23 $36,786.13 $73,572.26 2 Electrical Upgrades 1 $1,885.00 $1,885.00 TOTAL $71,827.23 $73,572.26 • ITEM: 4.U. ..... Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Approve Agreement with Premier Electric Corp. for Project 2021-180, Sanitary Lift Station 7 Control Panel Upgrade Staff Contact: Department/ Division: Brian Skok, Public Works Superintendent- Utilities Utilities Division ACTION REQUESTED: Approve an agreement with Premier Electric Corp. for Project 2021-180, Sanitary Lift Station 7 Control Panel Upgrade. SUMMARY: Lift Station 7 has been in operation for over 40 years. The current control panel is outdated and does not allow for technology upgrades, therefore, the control panel has surpassed its useful life. In order to replace the control panel, keep the lift station operational and make the site safer for staff, a control panel upgrade as well as site improvements and modifications are needed. On June 2, 2023 the City received two quotes for the lift station control panel and site improvements. Premier Electrical Corporation submitted the low quote in the amount of $165,900. A standard City agreement will be utilized for this project. BACKGROUND: Sanitary sewer lift station 7 was installed in 1979 as part of the Heritage Hills 6th Addition. Over the years, the City has completed upgrades to the lift station including minor updates to the controls and replacing the lift pumps in 1987. The City is working towards running fiber to all of our lift stations for communication. As this new technology is added to our control panels for supervisory control and data acquisition (SCADA) communication, the current programable logic controllers (PLCs) are outdated and need to be updated along with the other outdated equipment in the control panel. This upgrade will allow communication across the new fiber, making the system safer and more reliable. On December 9, 2021 the City Council authorized Project 2021-180, Sanitary Lift Station 7 Control Panel Upgrade and related engineering services to replace the control panel and site improvements. BUDGET IMPACT: The Sanitary Lift Station 7 Control panel Replacement Project is included in the 2021 Public Works - Sanitary Sewer budget, 5390.6735 - $250,000 Estimated Project Costs: AE2S Engineering(civil, electrical, controls) $34,900 Stonebrooke — Survey work $2,200 Premier Electric Corp Quote $165,900 Contingencies 10% $16,590 Total Estimated Cost $219,590 Estimated Project Funding: Sanitary Sewer Fund $250,000 Total Estimated Funding $250,000 ATTACHMENTS: Bid /Quote Tabulation Exhibit A BID TABULATION PROJECT 2021-180 SANITARY LIFT STATION 7 CONTROL PANEL UPGRADE Premier Electrical Corporation Killmer Electric Company, Inc. ITEM TOTAL TOTAL No. ITEM QUANTITY PRICE PRICE All Improvements in Accordance with the Drawings and 1 Specifications 1 $165,900.00 $169,880.00 Responsible Contractor Form Completed Yes Yes TOTAL BID $165,900.00 $169,880.00 • ITEM: 4.V. ..... Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Approve Agreement with Sewer Septic Grease Services, LLC, for Project 2023-129, 2023 Sump Catch Basin Cleaning - County and Collector Roads Staff Contact: Department/ Division: Brian Skok, Public Works Superintendent- Utilities Utilities Division ACTION REQUESTED: Approve agreement with Sewer Septic Grease Services, LLC, for Project 2023-129, 2023 Sump Catch Basin Cleaning - County and Collector Roads. SUMMARY: On June 20, 2023, two quotes were received for sediment removal from approximately 690 sump catch basins on County State Aid Highways (CSAH) and select City streets. Sediment removal from sump catch basins is a requirement of the MS4 NPDES (National Pollution Discharge System) Permit. Sewer Septic Grease Services, LLC, submitted the lowest quote of $81.00 per sump catch basin as noted on the attached bid tabulation. A standard City agreement will be utilized for this project. BACKGROUND: NA BUDGET IMPACT: Funding for the sump catch basin cleaning is included in the 2023 operating budget of Public Works Storm Drainage Utility. Project Funding for 2023-129 5505.6249 Budgeted $165,000.00 Sewer Septic Grease Services $ 55,890.00 Remaining in 2023 Budget for Second Half Cleaning $109,110.00 ATTACHMENTS: Bid / Quote Tabulation Map Exhibit A BID TABULATION PROJECT 2023-129 2023 SUMP CATCH BASIN CLEANING (COUNTY & COLLECTOR ROADS) Quotes due June 20, 2023 Sewer Septic Grease Services Hydro-Klean, LLC 1529 Judd Ave 333 NW 49th Place Glencoe, MN 55336 DesMoines, IA 50313 ITEM UNIT TOTAL UNIT TOTAL No. ITEM QUANTITY PRICE PRICE PRICE PRICE 1 Sump Catch Basin Cleaning 690 $81.00 $55,890.00 $99.00 $68,310.00 Responsible Contractor Form Completed Yes Yes v R N SKYLINE DR YOn.tPND PV „opp.:OCB OR Jetl s..n Lake Skyline 25TH ST i Jensen Lake Kagan c4 rfinp?LN Lake cp �vo y Jensen Lake CrasIoNn B10.tiP ALE CI '. East S SKYLINE DR _ 'ORTLAND AVE E9 TCr Stern _ ...I.. .. 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II 2023 Apple COUNCIL MEETING DATE: July 13, Va ey SECTION: Consent Agenda Description: Approve Change Order No. 6 for Apple Valley Fire Station#2 and Improvements to #1 &#3 Staff Contact: Department/ Division: Charles Grawe,Assistant City Administrator Administration/ Information Technologies ACTION REQUESTED: Approve Change Order No. 6 for Apple Valley Fire Station #2 and Improvements to #1 & #3 to various contractors in various amounts, and authorize the Mayor and City Clerk to sign contract documents. SUMMARY: The Apple Valley Fire Station#2 and Improvements to #1 & #3 project is using construction management services. As a result, the bid specification created 29 separate bid categories and 29 separate contracts. In addition, the City has a construction management contract with Terra. Attached is a proposal for Change Order No. 6 to the project contracts. The change order covers eight issues summarized below. These issues result in changes to nine of the contracts. The resulting changes to each contract are line itemized on the attached summary sheet. The total budget impact for the entire change is an addition of$64,158.52. The changes to the individual contract sums prior to the approval of the change and after the approval of the change order are detailed on the attached summary sheet. The project is under budget. Due to timing and scheduling, staff may grant prior approval of some of these items to keep the project moving on schedule. If prior staff approval is given, an explanation will be noted with the issue description. BACKGROUND: Item 1: Add Station 2 asbestos abatement dumpster and removal equipment to bid contract. The City contracted separately for abatement of a few asbestos items prior to the demolition of the old Station 2. Rather than increasing costs by having a second dumpster and duplicate equipment brought on site just for the mitigation contractor, these elements of the mitigation were provided by the demolition contractor that had a dumpster and equipment already on site. Item 2: Change door stops in Stations 1 and 2 from floor-mounted to overhead stops. The doors to the gear rooms can be propped open, but with the initial design, the hold open hardware created an obstruction for responders. Changing out the door stops to an overhead style removes the obstruction for fire responders. Due to the need to resolve this item to maintain the schedule, staff granted prior approval for this item. Item 3: Replace existing Station 3 drinking fountain with water bottle filling station. The City has been upgrading its water fountains to water bottle filling stations in its buildings. This work was done through the plumbing contractor as they were already on site doing other work. Due to the need to resolve this item to maintain the schedule, staff granted prior approval for this item. Item 4: Change Fire Station 2 water pipes to match the existing buried water main infrastructure. The bid documents did not specify the size of the water main pipe connection, as it was a hidden and unknown condition. The engineer's design of other elements and the contractor's bid both assumed the main was the standard eight inch pipe diameter. During the installation of the utilities, the contractor discovered that the watermain was actually 12 inches in diameter. As a result of this increase in pipe size in the main, the contractor had to obtain different materials and construct "offsets" for the service going to the hydrant and the service coming into the building to maintain the required design elevations for those pipes coming off the water main. Due to limited time that the trenches could be open and the street closed, the contractor proceeded with the necessary changes in the field. The contractor included eight inch pipe in the base bid at a reduced bulk rate because the contractor was purchasing material for several products at the same time. Substituting the necessary 12 inch pipe was more costly and was not available at the bulk rate. There was also additional labor and materials for the offsets needed to attach to the larger pipe. The architect and engineer reviewed all the work and material invoices with the contractor and agree that requested changes were legitimate and the requested cost reimbursement is fair. Item 5: Add electrical outlet for Fire Station 3 gear room monitor. The plans call for a monitor for the firefighters in the gear room. An additional electrical outlet was needed for the monitor location. Due to the need to resolve this item to maintain the schedule, staff granted prior approval for this item. Item 6: Reconstruct Fire Station 3 trench drains. The project involves building the gear room wall over an existing trench drain and installing an epoxy coating over the garage bay floors. While prepping for these installations, the contractor found that there was considerable corrosion and concrete failure under and surrounding the trench drains in the bays. The corroded areas are not suitable to build on top of or to cover in epoxy. This change removes and replaces the damaged concrete and trench drain components. Due to the need to resolve this item to maintain the schedule, staff granted prior approval for this item. Item 7: Excavate deeper for Dakota Electric conduits entering Fire Station 2. The new electrical infrastructure for Dakota Electric that will serve the new building requires the electrical conduits to be buried at a depth deeper than anticipated. This change allows for extra excavation to install the conduits at the necessary depth. Due to the need to resolve this item to maintain the schedule, staff granted prior approval for this item. Item 8: Modify floor striping and epoxy at Fire Station 3. Part of the project involves coating the garage bay floors in epoxy for long-term durability. There are numerous markings painted into the flooring to help guide the trucks and provide safety for people in the stations. This change modifies some of the markings and adds epoxy sealant over the markings. BUDGET IMPACT: The total budget impact for the entire change is an addition of$64,158.52. See the attached summary for the list of cost changes by issue and by contract. ATTACHMENTS: Change Order Document(s) Apple Valley Fire Station #2 & Improvements to #1 & #3 Change Order Budget Impact Summary Sheet Change Order Number: 6 Council Meeting Date: 13-Jul-23 Costs by Construction Issue Prior Staff Item(s) Change Amount Summary Approval? 1 Addition $ 1,357.80 FS 2 dumpster and equipment for collection of asbestos abated no material (saved money on abatement contratcor) 2 Addition $ 736.83 FS 1 and FS 2 changed from floor mounted door stops to overhead yes stops 3 Addition $ 2,804.15 FS 3 replace existing drinking fountain with water bottle filler yes 4 Addition $ 13,321.31 FS 2 change water main scope no 5 Addition $ 255.85 FS 3 Additional electrical outlet for gear room laR monitor yes 6 Addition $ 40,951.31 FS 3 Garage trench drain replacement yes 7 Addition $ 923.35 FS 2 additional excavation for DEA conduits into building yes 8 Addition $ 3,807.92 FS 3 Floor striping and epoxy additions no Total Cost Changes $ 64,158.52 Costs by Contract Contract Change Information Costs by Contract Contractor Previous Amount Change New Amount CO# 3A Concrete Thomsen Construction Services, LLC $ 662,000.00 $ 19,720.00 $ 681,720.00 1 8A Doors, Frames, & Hardware Mid-Central Door Co. $ 207,598.06 $ 725.94 $ 208,324.00 2 9E Epoxy Flooring SwedeBro, Inc. $ 84,150.00 $ 1,985.00 $ 86,135.00 1 9F Painting Mulcahy Nickolaus LLC $ 189,813.00 $ 1,766.65 $ 191,579.65 4 22A Mechanical New Line Mechanical, Inc. $ 2,516,977.54 $ 23,058.83 $ 2,540,036.37 6 26A Electrical Vinco, Inc. $ 1,479,123.27 $ 252.07 $ 1,479,375.34 4 31A Building Demolition & Park Construction Company $ 742,157.00 $ 2,247.43 $ 744,404.43 2 Earthwork 33A Site Utilities Park Construction Company $ 507,902.13 $ 13,124.44 $ 521,026.57 2 Const. Man. Fee Terra General Contractors LLC $ 204,071.73 $ 948.16 $ 205,019.89 6 Const. Man. Bill. Hours Terra General Contractors LLC $ 1,836.06 $ 330.00 $ 2,166.06 6 Total Cost Changes $ 64,158.52 • ITEM: 4.X. ..... :�. Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Approve Acceptance and Final Payment on Agreement with Confluence, Inc., for Professional Services Related to Parks Master Planning Services Staff Contact: Department/ Division: Eric Carlson, Parks & Recreation Director Parks and Recreation Department ACTION REQUESTED: Motion approving acceptance and final payment on Agreement with Confluence, Inc., for Professional Services related to Parks Master Planning in the amount of$1,921.50. SUMMARY: Confluence, Inc., has completed the requested master plans for Alimagnet, Farquar, Kelley, and Redwood Parks and submitted applicable final paperwork for payment. Staff finds the results of the project acceptable and recommends final payment on the agreement with Confluence, Inc., for Professional Services Related to Parks Master Planning. BACKGROUND: Confluence, Inc., was contracted to create master plans for Alimagnet, Farquar, Kelley, and Redwood Parks as projects for inclusion in a potential parks referendum. As per the terms of this agreement, Confluence, Inc., developed design options for all four parks, provided drawings of the proposed improvements, and provided cost estimates associated with those improvements. Funding was allocated for this project in the Parks Administrative Budget (1700.6235). Staff recommends final payment to the vendor. BUDGET IMPACT: $1,921.50 ATTACHMENTS: Final Pay Documents 006 0000 60000 0066 006 City of Apple., 'Valley CITY OF APPLE VALLEY APPLICATION FOR PAYMENT DATE: 6/30/2023 FOR PERIOD: Final PROJECT: Apple Valley Parks Master Plans FROM: 1/18/2022 TO: 6/30/2023 CONTRACTOR: Confluence, Inc. REQUEST FOR PAYMENT NO. Final ADDRESS: 530 N Third Street, Suite 120 Minneapolis, MN 55401 SUMMARY: 1. Original Contract Amount $ 73,320.08 2. Change Order- ADDITION $ 3. Change Order - DEDUCTION $ 4. Revised Contract Amount $ 5. Total Completed and Stored to Date $ 6. Less Retainage % $ 7. Total Earned Less Retainage $ 8. Less Amount Paid Previously $ 71,398.58 9. AMOUNT DUE THIS CURRENT REQUEST $ 1,921.50 The undersigned Contractor certifies that to the best of his knowledge, information and belief, the work covered by this application for payment has been completed in accordance with the contract documents, that all amounts have been paid by him for work for which previous payments were received from the City and that current payment shown herein is now due. Contractor: Confluence, Inc. By: Terry Minarik. Principal Recommended for Payment By: Eric Carlson ATTACH ITEMIZED INVOICE Title: Parks & Recreation Director Date: June 30, 2023 COf1FLUEf10E Confluence, Inc 525 17th Street Des Moines, IA 50309 515.288.4875 City of Apple Valley, MN Invoice number 26348 Parks& Recreation Community Center Date 05/25/2023 14603 Hayes Road Apple Valley, MN 55124 Project 21537 Apple Valley Parks Master Plans Eric Carlson Professional Services through May 10, 2023 Send invoice to:accountspayable@cityofapplevalley.org; baitkin@ci.apple-valley.mn.us; Eric.Carlson@applevalleymn.gov Invoice Summary Contract Percent Prior Total Current Description Amount Complete Billed Billed Billed MASTER PLAN OF 6 PARKS 72,000.00 100.00 70,080.00 72,000.00 1,920.00 REIMBURSABLE EXPENSES 2,000.00 66.00 1,318.58 1,320.08 1.50 Total 74,000.00 99.08 71,398.58 73,320.08 1,921.50 Reimbursable Expenses Reimbursables Billed Units Rate Amount 11x17 Color 1.00 1.50 1.50 Invoice total 1,921.50 Aging Summary Invoice Number Invoice Date Outstanding Current Over 30 Over 60 Over 90 Over 120 26348 05/25/2023 1,921.50 1,921.50 Total 1,921.50 0.00 1,921.50 0.00 0.00 0.00 City of Apple Valley,MN Invoice number 26348 Invoice date 05/25/2023 Page 1 • ITEM: 4.Y...... :�. Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Approve Acceptance and Final Payment on Agreement with I ntereum, Inc., for AVPD Training Room Furniture Staff Contact: Department/ Division: Charles Grawe,Assistant City Administrator Administration/ Information Technologies ACTION REQUESTED: Approve acceptance and final payment on agreement with Intereum, Inc., for AVPD Training Room Furniture in the amount of$30,791.59. SUMMARY: The City reallocated space use in the Police Facility portion of the Municipal Center, including converting the original second floor Police Training Room into useable office space for the Community Impact Unit (CIU) staff. In order to reallocate the space to an office use, additional office furniture was needed. The total cost of the original project was $30,791.59. There were no change orders. The final cost of the project is $30,791.59. BACKGROUND: Recent renovations to the City Hall side of the Municipal Center have greatly increased the training and conference spaces available to the Police Department. This allowed the original second floor Police Training Room to be reallocated for other uses. That room was too small to meet most of the police training needs. The space was converted to an office area for the four members of the CIU, crime prevention staff, and civilian social workers. This additional office space will help relieve congestion in the patrol officers offices. Staff recommends the Council approve acceptance and final payment on agreement with Intereum, Inc., for AVPD Training Room Furniture in the amount of $30,791.59, contingent on receipt of all final payment documents. BUDGET IMPACT: N/A ATTACHMENTS: I nvoice Invoice• Num Date 18954E ff 11 I Invoice Invoice Date 06/2312023 Customer PO Signed Agreement Remit To: Order 92829 • Intereum,Inc. Sales Contact Jackie Gott 251C+ 9800 8th Avenue North Due Date 07/08/2023 Plymouth,MN 55441 Terms NET 15 Phone:763-417-3300 Page 1 of 6 Email:ar@intereum.com www.intereum.com T City of Apple Valley S City of Apple Valley Police RECEIVED ny Apple valley Finance Q 7100 147th St W H 7100 147th St W Received By: Brand)Aitkin Attn:Accounts Payable Police Department Date Received: 6123123 Apple Valley,MN 55124-7519 Apple Valley,MN 55124-7519 T ATTN:Accounts Payable ATTN:Alan Spillers Phone:952-953-2867 Project description:Apple Valley-Community Impact Room Group Quantity Description Unit Price Extended Amount FSC 1.0 Fuel Surcharge $319.09 $319.09 Install 1.0 Intereum Installation Services $3,735.65 $3,735.65 Individual Items $26,736.85 Line Quantity i Catalog Number/Description Unit Price Extended Amount 6 4.00 162JK7---226 $0.00 $0.00 +Lock Plug and Key,Chrome UM Series 7 2.00 1B2JK7---227 $0.00 $0.00 +Lock Plug and Key,Chrome UM Series 8 2.00 162JK7---228 $0.00 $0.00 +Lock Plug and Key,Chrome UM Series 9 2.00 162JK7---229 $0.00 $0.00 +Lock Plug and Key,Chrome UM Series 10 3.00 1B2JK7--230 $0.00 $0.00 +Lock Plug and Key,Chrome UM Series 11 7.00 2512-3---02--ALLA-Al6F-VL-BK-C10-SF-PK $921.38 $6,449,66 SAXON,Heavy Duty,High Back,Multi-Tiller,Fold Up/Std Adj. Height T-arms,Vari-Width Arm Extensions are Std,Std Molded Black Base,Std 2"Integrated Dual Wheel Carpet Casters,2417 Applications,Weight Rated Up To 350 lbs..GLOBAL SEATING USA Tag:AJ5922 12 1.00 DU6ACS.3066LE--NNP-SUD-LBQ-LBQ-WV-PSC-NNN-57 $1,410.42 $1,410.42 @Renew Rect Tbl,C-Foot,Sq-Edge,Lam Top/Thermo Edge,Elec Std Range,30D 66W Tag:30166E AJ5922 13 2.00 DU6ACS.3072LE--NNP-SUD-LBQ-LBQ-WN-PSC-NNN-57 $1,410.42 $2,820.84 t Renew Red Tbl,C-Foot,Sq-Edge,Lam Top/Thermo Edge,Elec Std Range,30D 72W Tag:30172E AJ5922 14 1.00 FREIGHT $312.50 $312.50 Table X Freight Tag:AJ5922 15 1.00 FREIGHT $31.25 $31.25 Invoiceter 199541 • ff 11 Invoice�o ie Q Invoice Date 06l23l2023 I n t e re u m Customer PO Signed Agreement Remit To: Order 92829 • Intereum,Inc. Sales Contact Jackie Gott 25K+ 9800 8th Avenue North Due Date 07/08/2023 Plymouth,MN 55441 Terms NET 15 Phone:763-417-3300 Page 2 of 6 Email:ar@intereum.com www.intereum.com Group Quantity Description Unit Price Extended Amount Global Freight Tag:AJ5922 16 1.00 FT110.4630N--WN $88.66 $88.66 +Frame,Base Covers,no knockouts 46H 30W Tag:46/30N AJ5922 17 3.00 FT110.4636N--WN $93.93 $281.79 +Frame,Base Covers,no knockouts 46H 36W Tag:46/36N AJ5922 18 3.00 FT110.4648N--WN $106.02 $318.06 +Frame,Base Covers,no knockouts 46H 48W Tag:46/48N AJ5922 19 1.00 FT112.30AP--WN $14.26 $14.26 +Frame Top Cap,Standard Ptd 30W Tag:A AJ5922 20 3.00 FT112.36AP--WN $15.81 $47.43 +Frame Top Cap,Standard Ptd 36W Tag:A AJ5922 21 3.00 FT112.48AP--VIM $19.22 $57.66 +Frame Top Cap,Standard Ptd 48W Tag:A AJ5922 22 1.00 FT121.246 $26.66 $26.66 +Conn 90,Universal,2way,90 deg-for 46H frames and lower Tag:AJ5922 23 1.00 FT121.346 $31.00 $31.00 +Conn 90,Universal,3way-for 46H frames and lower Tag:AJ5922 24 1.00 FT122.2 $17.36 $17.36 +Conn 90-Deg Universal,Stacking,2way,90 deg Tag:AJ5922 25 1.00 FT122.3 $20.77 $20.77 +Conn 90-Deg Universal,Stacking,3way Tag:AJ5922 26 1.00 FT123.157BP--WN $22.01 $22.01 +Conn Cover 90-Deg, 1 Side Covered,Base Cover Ptd 57H Tag:1157B AJ5922 27 1.00 FT123.257BP--WN $27.59 $27.59 +Conn Cover 90-Deg,2 Sides Covered,Base Cover Ptd 57H Tag:2/57B AJ5922 28 1.00 FT126.2AP--WN $13.95 $13.95 +Top Cap,Conn 90-Deg,Connects-2 Frame Top Caps,90-Deg Invoiceter 199541 • ff 11 Invoice�o is Q Invoice Date 06l23l2023 I n t e re u m Customer PO Signed Agreement Remit To: Order 92829 • Intereum,Inc. Sales Contact Jackie Gott 25K+ 9800 8th Avenue North Due Date 07/08/2023 Plymouth,MN 55441 Terms NET 15 Phone:763-417-3300 Page 3 of 6 Email:ar@intereum.com www.intereum.com Group Quantity Description Unit Price Extended Amount Ptd Tag:2A AJ5922 29 1.00 FT126.3AP--WN $13.95 $13.95 +Top Cap,Conn 90-Deg,Connects-3 Frame Top Caps Ptd Tag:3A AJ5922 30 2.00 FT128.46 $11.16 $22.32 +Connection Hardware,Frame-to-Frame 46H Tag:AJ5922 31 3.00 FT160.57BP--WN $29.14 $87.42 +Finished End,Base Cover Ptd 57H Tag:57B AJ5922 32 2.00 FT170.3030T--WN-21-01 $60.76 $121.52 +Lower Tile,Tackable Fabric 30H 30W Tag:AJ5922 33 6.00 FT170.3036T--WN-21-01 $66.65 $399.90 +Lower Tile,Tackable Fabric 30H 36W Tag:AJ5922 34 6.00 FT170.3048T--WN-21-01 $74.71 $448.26 +Lower Tile,Tackable Fabric 30H 48W Tag:AJ5922 35 2.00 FT181.1130T--WN-21-01 $34.72 $69.44 +Upper Tile,Tackable Fabric 11H 30W Tag:AJ5922 36 6.00 FT181.1136T--WN-21-01 $37.20 $223.20 +Upper Tile,Tackable Fabric 11H 36W Tag:AJ5922 37 6.00 FT181.1148T--WN-21-01 $43.09 $258.54 +Upper Tile,Tackable Fabric 11H 48W Tag:AJ5922 38 1.00 FT187.1130--WN-TR-WN-LD $150.66 $150.66 +Thin-Profile Stacking Window 11H 30W Tag:G 11/30 AJ5922 39 3.00 FT187.1136--WN-TR-WN-LD $161.82 $485.46 +Thin-Profile Stacking Window 11H 36W Tag:G11/36 AJ5922 40 3.00 FT187.1148--WN-TR-WN-LD $185.69 $557.07 +Thin-Profile Stacking Window 11H 48W Tag:G11/48 AJ5922 41 2.00 FT190.46 $30.38 $60.76 +Wall Start 46H Tag:46 AJ5922 Invoiceter 199541 • ff 11 Invoice�o is Q Invoice Date 06l23l2023 I n t e re u m Customer PO Signed Agreement Remit To: Order 92829 • Intereum,Inc. Sales Contact Jackie Gott 251C+ 9800 8th Avenue North Due Date 07/08/2023 Plymouth,MN 55441 Terms NET 15 Phone:763-417-3300 Page 4 of 6 Email:ar@intereum.com www.intereum.com Group Quantity Description Unit Price Extended Amount 42 4.00 FT29B.1 $10.54 $42.16 }Surface Ganging Bracketsingle Tag:BKT AJ5922 43 1.00 FT29B.2 $18.60 $18.60 +Surface Ganging Bracket,pair Tag:BKT AJ5922 44 1.00 FT410.124PL--KA-WN-VMI-WN-WM $233.74 $233.74 +Sliding Door Storage Unit,F-Style,Pntd,Lock 15H 24W Tag:STSIF15I24 AJ5922 45 3.00 FT410.130PL--KA-WN-VMI-VVN-WM $243.66 $730.98 +Sliding Door Storage Unit,F-Style,Pntd,Lock 15H 30W Tag:STSIF15I30 AJ5922 46 3.00 FT410.136PL--KA-WN-WN-WN-WM $256.99 $770.97 +Sliding Door Storage Unit,F-Style,Pntd,Lock 15H 36W Tag:STSIF15136 AJ5922 47 2.00 FT410.148PL--KA-WN-VI+N-VMI-WM $284.27 $568.54 +Sliding Door Storage Unit,F-Style,Pntd,Lock 15H 48W Tag:STSIF15I48 AJ5922 48 3.00 FTS10.2436MS--LBO-LBQ $84.01 $252.03 +Rect Surf,sq-edge,24"d,36"w,thermally-fused lam topl thermoplastic edge,no brackets,for freestd or use wl low crdnz Tag:24/36 AJ5922 49 2.00 FTS10.2448MS--LBO-LBQ $106.64 $213.28 +Rent Surf,sq-edge,24"d,48"w,thermally-fused lam topl thermoplastic edge,no brackets,for freestd or use wl low crdnz Tag:24/48 AJ5922 50 1.00 FTS10.2454MS--LBQ-LBQ $128.34 $128.34 +Red Surf,sq-edge,24"d,54"w,thermally-fused lam top/ thermoplastic edge,no brackets,for freestd or use wl low crdnz Tag:24/54 AJ5922 51 1.00 FTS10.2460MS--LBO-LBQ $141.67 $141.67 +Red Surf,sq-edge,24"d,60"w,thermally-fused lam top/ thermoplastic edge,no brackets,for freestd or use wl low crdnz Tag:24/60 AJ5922 52 1.00 FTS10.2496MS--LBQ-LBQ $195.61 $195.61 +Rest Surf,sq-edge.24"d,96"wthermally-fused lam topl thermoplastic edge,no brackets,for freestd or use wl low crdnz Tag:24/96 • ff 11 Invoice Number 199541In�oisQ Invoice Date 06l23l202 3Intereum Customer PO Signed Agreement Remit To: Order 92829 • Intereum,inc. Sales Contact Jackie Gott 25K+ 9800 8th Avenue North Due Date 07/08l2023 Plymouth,MN 55441 Terms NET 15 Phone:763-417-3300 Page 5 of 6 Email:ar@intereum.com www.intereum.com Group Quantity Description Unit Price Extended Amount AJ5922 53 4,00 FV2A2.24FL--0N $185.38 $741.52 +Open Support Leg,Archtil Foot,Fxd Hght,Lft 24D Tag:0S24 AJ5922 54 4.00 FV2A2.24FR--CN $185.38 $741.52 +Open Support Leg,Archtrl Foot,Fxd Hght,Rt 24D Tag:OS24 AJ5922 55 4.00 FV2A2.2AFS--CN $113.46 $453.84 +Open Support Leg,Archtil Foot,Fxd Hghl,12D Shared Tag:OS2A AJ5922 56 7.00 FV617.2N $126.48 $885.36 l Cast LED Light,use with 24-42 Wide Overhead Tag:TLICST AJ5922 57 2.00 FV617.3N $138.88 $277.76 cl Cast LED Light,use with 48-54 Wide Overhead Tag:TL/CST AJ5922 58 1.00 FV696.39 $29.76 $29.76 +Stiffener,38 518W Tag:STF39 AJ5922 59 1.00 FV696.43 $29.76 $29.76 +Stiffener,43 1/4W Tag:STF43 AJ5922 60 3,00 FV696.81 $29.76 $89.28 +Stiffener,80 7/8W Tag:STF81 AJ5922 61 2.00 FV980.1MM2330R--21-01 $128.65 $257.30 +Tackboard,wall mntd,Tckble Fabric,Hrzntl 23H 30W Tag:TBW23130 AJ5922 62 3.00 FV980.1Mu12336R--21-01 $141.05 $423.15 +Tackboard,wall mntd,Tckble Fabric,Hrzntl 23H 36W Tag:TBW23136 AJ5922 63 2.00 FV980.VVM2348R--21-01 $169.88 $339.76 +Tackboard,wall mntd,Tckble Fabric,Hrznti 23H 48W Tag:TBW23148 AJ5922 64 1.00 FV980.1M42354R--21-01 $204.29 $204.29 +Tackboard,wall mntd,Tckble Fabric,Hrzntl 23H 54W Tag:TBW23154 ff 11 Invoice Number 199541In�oisQ Invoice Date 06l23l202• Intereum• Customer PO Signed Agreement Remit To: Order 92829 • Intereum,Inc. Sales Contact Jackie Gott 251C+ 9800 8th Avenue North Due Date 07/08/2023 Plymouth,MN 55441 Terms NET 15 Phone:763-417-3300 Page 6 of 6 Email:ar@intereum.com www.intereum.com Group Quantity Description Unit Price Extended Amount AJ5922 65 4.00 LV11100.20FF—SB-XS-WN-KA-1 F-1 M $229.76 $919.04 +Ped W-Pull,Freestd 20D FIF Tag:FF AJ5922 66 1.00 LW400.4251--XS-WN-KC $790.72 $790.72 +Storage Case,W-Pull 42W 51 H Tag:42/51 AJ5922 67 1.00 01TC42120TT34(3)--Size-Laminate-Base Finish $1,157.50 $1,157.50 Table X Foundation Series Rectangular Table Tag:AJ5922 68 1.00 TECH $1,210.00 $1,210.00 Designer Technical Services Sub-Total: $30.791.59 Please Pay This Amount: $30,791.59 After 07/23/23 Please Pay This Amount: $31,253.46 THANK YOU FOR CHOOSING INTEREUM—YOUR BUSINESS IS APPRECIATED! Credit cards are accepted for projects under$S,000. Effective June 17,2023,Intereum,Inc.became Intereum Holdings,LLC.Please email AR( sintereum.com to request a new W-9 or to pay via ACH. • ITEM: 4.Z. ..... :�. Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Approve Acceptance and Final Payment on Agreement with the Morris Leatherman Company for Professional Services Related to Statistically Accurate Community Surveys Staff Contact: Department/ Division: Eric Carlson, Parks & Recreation Director Parks and Recreation Department ACTION REQUESTED: Motion approving acceptance and final payment on Agreement with the Morris Leatherman Company for Professional Services related to two statistically accurate community surveys in the amount of$15,000.00. SUMMARY: The Morris Leatherman Company has completed the two statistically accurate community surveys and submitted applicable final paperwork for payment. Staff finds the results of the project acceptable and recommends final payment on the Agreement with the Morris Leatherman Company for Professional Services Related to Statistically Accurate Community Surveys. BACKGROUND: The Morris Leatherman Company (MLC) was contracted to conduct two statistically accurate community surveys to gauge residents' tax tolerance and their interest in a potential parks referendum. The first survey was conducted in March 2023, and City staff used the results to shorten the list of possible projects in the potential referendum. The second survey was conducted in June 2023, and its aim was to verify that the list of projects staff outlined is still what the community wants, especially now that ISD 196 passed their referendum in May. Results of this second survey will be presented by Peter Leatherman of MLC at the informal City Council meeting on Thursday, July 13, 2023. Funding designated for this project comes from position vacancy savings in the Parks & Recreation Administrative Budget. Staff recommends final payment to the vendor. BUDGET IMPACT: $15,000.00 ATTACHMENTS: Final Pay Documents City of Apple,' Valley CITY OF APPLE VALLEY APPLICATION FOR PAYMENT DATE. to 1101 FOR PERIOD: Irina+I PROJECT: I-c\-e9117A4 FROM: March 202 TO: IUflq. 1013 CONTRACTOR' in.ori4 S Ix'4 l.,rrr- . REQUEST FOR PAYMENT NO.Vino'I ADDRESS: CQ,t_ SUMMARY: 1. Original Contract Amount $ 33- (DU(O 2. Change Order- ADDITION $ 3. Change Order- DEDUCTION $ 0 4, Revised Contract Amount $ 5. Total Completed and Stored to Date $ 6. Less Retainage % $ 7. Total Earned Less Retainage $ q 8. Less Amount Paid Previously $ 8 WO 9. AMOUNT DUE THIS CURRENT REQUEST $ 1100n The undersigned Contractor certifies that to the best of his knowledge, information and belief, the work covered by this application for payment has been completed in accordance with the contract documents, that all amounts have been paid by him for work for which previous payments were received from the City and that current payment shown herein is now due.re Contractor: 1 �0►rs1 S Led}l-Or err,, Cpn, m n By: ,(fi r rs4-1-1s r r Lri•� Recommended for Payment By: Srl& CAY%SOY► ATTACH ITEMIZED INVOICE Title: RArI' Recrecttioli Piro-Ivy Date: June 30,207.3 The Morris Leatherman Company Invoice 3128 Dean Court Minneapolis, Minnesota 55416 THE MORRIS LEATHERMAN COMPANY , Phone : (612) 920-0337 Invoice Number: 060523.1 Fax : (612) 920-1069 Date: June 5, 2023 , TAX ID—46-1978366 TO: Mr. Eric Carlson SHIP TO (If different City of Apple Valley address) : FAX: by e-mail Comet Type of}service Terms Bill Morris/Peter Leatherman Survey Research Upon Receipt of Invoice Type of Survey De-seription Subtotal Total Due Telephone Survey 625 Randomly Selected City residents Survey Construction Sample Selection and Field Work Coding and Data Entry Frequencies and Report Presentation $15,000.00 $15,000.00 SUBTOTAL $15,000.00 Thank you! Down Payment $0.00 Paid We appreciate working with you. TOTAL DUE $15,000.00 • ITEM: 4.AA. ..... Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Approve Acceptance and Final Payment on Agreement with Pro-Tec Design, Inc., for FS2 - Remodel Camera and Reader- Phase 1 Staff Contact: Department/ Division: Charles Grawe,Assistant City Administrator Administration/ Information Technologies ACTION REQUESTED: Approve acceptance and final payment on agreement with Pro-Tec Design, Inc., for FS2 - Remodel Camera and Reader - Phase 1 in the amount of$2,000.00. SUMMARY: The City is in the process of making health/ safety and operational improvements to all three fire stations. Part of the project includes the partial demolition and eventual total demolition of Fire Station 2. This project pertains to the changes to the cameras and readers for the first phase of demolition. The total cost of the original project was $7,810.00. There were no change orders. The final cost of the project is $7,810.00. BACKGROUND: This agreement is for alterations to the security camera and security access systems. Cameras needed to be added and relocated. Access devices needed to be relocated, as did the control panel for the access devices. Staff recommends the Council approve acceptance and final payment on agreement with Pro- Tec Design, Inc., for FS2 - Remodel Camera and Reader - Phase 1 in the amount of $2,000.00, contingent on receipt of all final payment documents. BUDGET IMPACT: N/A ATTACHMENTS: Final Pay Documents Invoice CRYof Apple Valley ey CITY OF APPLE VALLEY APPLICATION FOR PAYMENT DATE: / / -`~ FOR PERIOD: PROJECT: FCRIOM: TO: CONTRACTOR: P/b 7k �^~ �y\ /q (� REQUEST F{]RPAYMENT NO. / �� (J » � ADDRESS: �� /�� ( /�/��0 �� ~/� v"uv (n * / SUMMARY: � 1. Original Contract Amount $ 7 �/(�0' =�/�� 2. Chenge [)rder - ADDiTiON $ —~ 3. Change Order - DEDUCTION $ --- 4. Revised Contract Amount $ /0./1/1 5. Total Completed and Stored to O@t8 $ 6. Luna F|etainage Y6 $ -- 7. Total Earned LeaoReUainage $ —~ 8. Less A[DnUDt Paid preV\DU3\y $ ` /l/) Q. AMOUNT DUE THIS CURRENT REQUEST $ ~� /M.co The undersigned Contractor certifies that to the best ofhis knowledge, information and belief, the work covered by this application for payment has been completed in accordance with the contract dOouD18ntG. that all 80OUntG have been paid by him for work for which previous payments were received from the City and that current payment shown herein \anow due. Contractor: R" ro By: Recommended for Payment By: ATTACH ITEMIZED INVOICE Tide: Pro-Tec Design, ProTec Design 5929 Baker Road nc. TRUSTED SECURITY SOLUTIONS" Suite 400 ,ce%ern pwroOwned Minnetonka,MN 55345 (763)231-8611 Bill To: Date Invoice City of Apple Valley 05/31/2023 110070 Attn: Matt Nelson Account 7100 147th Street West Apple Valley, MN 55124-7519 CITYAPPLEVALLEY United States Terms Due Date PO Number Reference Net 30 days 06/30/2023 Email Charles Grawe Project# 11851 123996**DEMO**FS2-Remodel Camera and Reader-Phase 1 -Final Invoice Billing Type Progress Billing Method Fixed Fee Amount $7,810.00 Company Name City of Apple Valley Contact Name Matt Nelson RECEIVED by Apple Valley Finance Other Charges Brandi Aitkin Billable Other Charges Received By: Billing Detail: Date Received: 6/4123 Original Contract Sum:$7,810.00 Net Change by Change Orders:$0.00 Contract Sum to Date:$7,810.00 Total Completed and Stored to Date:$7,810.00 Less Previous Certificates for Payment:$5,810.00 Current amount due: $2,000.00 Balance to finish:$0.00 Progress Invoice Invoice Subtotal: $2,000.00 THANK YOU FOR YOUR BUSINESS! Sales Tax: $0.00 Invoice Total: $2,000.00 Make checks payable to Pro-Tec Design,Inc. Payments: $0.00 Credits: $0.00 Balance Due: $2,000.00 5929 Baker Road,Suite 400 Minnetonka,MN 55345 • ITEM: 4.AB. ..... :�. Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Consent Agenda Description: Approve Acceptance and Final Payment on Agreement with North Metro Companies, LLC, for Project 2023-111, 2023 Ash Tree Replacements Staff Contact: Department/ Division: Jessica Schaum, Natural Resources Coordinator Natural Resources Division ACTION REQUESTED: Approve acceptance and final payment on agreement with North Metro Companies, LLC, for Project 2023-111, 2023 Ash Tree Replacements, in the amount of$25,620.00. SUMMARY: North Metro Companies, LLC has requested final payment for a contract total of $25,620 for the spring ash tree replanting project. This is the first and final payment request for Project 2023-111. The contractor has met all obligations and performed services in a professional and satisfactory manner. BACKGROUND: On April 27, 2023, the City Council approved an agreement with North Metro Companies, LLC to replant 67 new trees in various locations in the City. This project will continue the City's proactive management of emerald ash borer infestations to public trees. The City began managing the ash tree population in 2014 to reduce the impact of emerald ash borer on the urban forest. Replacement trees are offered in front yard locations where a boulevard ash has been removed due to Emerald ash borer. BUDGET IMPACT: Funds for this project were included in the Public Works Admin/Natural Resources budget. ATTACHMENTS: Final Pay Documents PAYMENT VOUCHER-Pay Request No. 1 & Final 2023 Ash Tree Replacements AV Project 2023-111 For Period Ending:5/31/23 OWNER: CONTRACTOR: City of Apple Valley North Metro Companies, LLC 7100 147th Street West 2402 Highway 55 Apple Valley, MN 55124 Medina, MN 55340 Phone: 763-682-6008 Amount of Contract: $25,620.00 Total Amount: $25,620.00 Contract Value Less Amount of Work 0 Less Net Account Per Agreement Certified Percent Previous Amount Number dated 4/27/2023 To Date Retained Payments Due PW Admin/Nat Res 1520-6249 $25,620.00 $25,620.00 $0.00 $0.00 $25,620.00 Subtotal $25,620.00 $25,620.00 $0.00 $0.00 $25,620.00 Total $25,620.00 $25,620.00 $0.00 $0.00 $25,620.00 Date: (0'23.. iZ, CSl `S-N PW Natural Resources Coordinator Date: 0 // /i —3(--- / Publ c rks Dire 2, or ADMINISTRATION PW/FINANCE DATA/PAYMENT VOUCHER-PW North Metro Companies, LLC. Invoice 2402 Highway 55 Date Invoice# Medina,MN 55340 5/31/2023 LS230194 Bill To City of Apple Valley Attn: Public Works 7100 147th Street W. Apple Valley,MN 55124 P.O. No. Terms Project 2,023- I ' 1 Quantity Description Rate Amount Ash Tree Replacement(Project 2023-111) 1 Ohio Buckeye 425.00 425.00 1 Hackberry 390.00 390.00 11 Skyline Honeylocust 395.00 4,345.00 23 Red Oak 395.00 9,085.00 5 Northern Catalpa 400.00 2,000.00 5 New Harmony Elm 375.00 1,875.00 10 Autumn Brilliance Serviceberry 375.00 3,750.00 10 Spring Snow Crabapple 375.00 3,750.00 Total $25,620.00 • © iii rii `Owner: City of Apple Valley,7100 W.147th St.,Apple Valley,MN 55124 Date: June 13,2023 For Period: 5/31/2023 Request No: 1&Rnal Apple n y Contractor: North Metro Companies,LLC Vall 7 CONTRACTOR'S REQUEST FOR PAYMENT 2023 Ash Tree Replacements Project File No.2023-111 SUMMARY 1 Original Contract Amount $ $25,620.00 2 Change Order-Addition $_ 0.00 3 Change Order-Deduction $ 0.00 4 Revised Contract Amount $ $25,620.00 5 Value Completed to Date $ $25,620.00 6 Material on Hand $ $0'00 7 Amount Earned $ $25,620,00 8 Less Retainage 0% $_ $0.00 9 Subtotal $_ $25,620.00 10 Less Amount Paid Previously $ $0.00 11 liquidated damages- $ $0.00 12 AMOUNT DUE THIS REQUEST FOR PAYMENT NO. 1&Final $ 525,620.00 Approved by Contractor: Approved by Owner: North hp etro Companie�s`LLC CITY OF APPLE VALLEY i r 4A S; Jessica chaum,Natural,Resources Coordinatora Date Specified Contract Completion Date: June 7,2023 Clint Hooppaw,Mayor Date Attest:Pamela J.Gackstetter Date 2029-111 Request for Payment 1 fi Eine1 NA Owner City of Apple Valley,7100 W.147Ih St.,Apple Valley,MN 55124 VSi Date June 13,2023 City of Apple North Metro Companies,LLC Valley CONTRACTOR REQUEST FOR PAYMENT SUPPLEMENTAL INFO 2023 Ash Tree Replacements 2023-111 Contract Contract Est. Unit Previous Current Quantity Unit Total Item Quanta, Price Quantity Quanta*) To Date Price Amount Due 1 Ohio Buckeye EA 1 $ 425.00 0 1 1 $425.00 $425.00 2 Hackberry EA 1 $ 390.00 0 1 1 $390.00 $390.00 3 Skyline Honeylocust EA 11 $ 395.00 0 11 11 $395.00 $4,345.00 4 Red Oak EA 23 $395.00 0 23 23 $395.00 $9,085.00 5 Northern Catalpa EA 5 $400.00 0 5 5 $400.00 $2,000.00 6 New Harmony EA 5 $ 375.00 0 5 5 $375.00 $1,875.00 American Elm 7 Autumn Brilliance EA 10 $ 375.00 0 10 10 $375.00 $3,750.00 Serviceberry 7 Spring Snow EA 10 $ 375.00 0 10 10 $375.00 $3,750.00 Crabapple TOTAL DUE $25,620.00 c: Contractor Project File No.2023-111 PROJECT PAYMENT STATUS OWNER CITY OF APPLE VALLEY Project File No.2023-111 2023 Ash Tree Replacements CHANGE ORDERS No. Date Description Amount Total Change Orders $0.00 PAYMENT SUMMARY No. From To Payment Retainage Completed 1&Final 04/27/2023 05/31/2023 $25,620.00 $0.00 $25,620.00 Material on Hand $0.00 Total Payment to Date $25,620.00 Original Contract $25,620.00 Retainage Pay No. 1&Final 0.00 Change Orders $0.00 Total Amount Earned $25,620.00 Revised Contract $25,620.00. • ITEM: 4.AC. ..... :�. Apple COUNCIL MEETING DATE: July 13, 2023 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 13,2023 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) Casual, Genevieve Anderson Hire Lifeguard I Seasonal 1940 $ 16.10 Hourly C-05 6/8/2023 Full-Time, Faith Athmann Promotion Police Officer Regular 1200 $ 5,886.00 Monthly U-P 7/15/223 Casual, Aaron Bangh Hire Seasonal Maintenance I Seasonal 5305 $ 17.45 Hourly SMI 6/29/2023 Casual, Samantha Brenno Hire Facility Attendant Seasonal 1940 $ 13.25 Hourly C-01 6/8/2023 Casual, Ella Brustad Hire Facility Attendant Seasonal 1930 $ 15.00 Hourly C-01 6/8/2023 Casual, Dylan Danh Rehire Lifeguard I Seasonal 1940 $ 16.50 Hourly C-05 6/8/2023 Casual, Michael DeSutter Hire Sales Clerk Variable Hour 5060 $ 15.50 Hourly LIQ1 6/8/2023 Casual, Addison Dorow Hire Facility Attendant Seasonal 1940 $ 13.25 Hourly C-01 6/8/2023 Casual, Ashley Dwyer Rehire Lifeguard I Seasonal 1940 $ 16.90 Hourly C-05 6/7/2023 Casual, Kiisa Ebli Hire Lifeguard I Seasonal 1940 $ 16.10 Hourly C-05 6/10/2023 Casual, Natalie Gonzalez Hire Facility Attendant Seasonal 1940 $ 13.25 Hourly C-01 6/15/2023 Casual, Louis Gustafson Hire Facility Attendant Seasonal 1930 $ 13.25 Hourly C-01 6/8/2023 Casual, Rachel Hames Hire Lead Instructor I Variable Hour 5205 $ 14.00 Hourly C-10 6/8/2023 Casual, Benjamin Ivanecky Hire Sales Clerk Variable Hour 5060 $ 15.50 Hourly LIQ1 7/1/2023 Casual, Samuel Johnson Hire Lifeguard I Seasonal 1940 $ 16.10 Hourly C-05 6/8/2023 Casual, Matthias Klinkner Hire Seasonal Maintenance I Seasonal 5365 $ 17.45 Hourly SMI 6/29/2023 Casual, Jackson Kunze Rehire Lifeguard I Seasonal 1940 $ 16.10 Hourly C-05 6/8/2023 Casual, Shelby Lee Hire Lifeguard I Seasonal 1930 $ 16.10 Hourly C-05 6/10/2023 Casual, Seydie Liggett Hire Lifeguard I Seasonal 1940 $ 16.10 Hourly C-05 6/8/2023 Casual, Alayna Loken Hire Facility Attendant Seasonal 1940 $ 13.25 Hourly C-01 6/8/2023 Casual, D'Vante McElroy Hire Facility Attendant Seasonal 1940 $ 13.60 Hourly C-01 7/7/2023 Casual, Jared Mickelson Hire Seasonal Maintenance I Seasonal 1600 $ 17.95 Hourly SMI 6/26/2023 Casual, Zachary More Hire Sales Clerk Variable Hour 5090 $ 15.50 Hourly LIQ1 7/1/2023 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 13,2023 Human Resources First Last Base Pay Pay Pay Date Name Name Action Position Status Dept. Rate Type Scale (on or about) Casual, Anna Nielson Hire Facility Attendant Seasonal 1940 $ 13.25 Hourly C-01 6/10/2023 Casual, Meredith Nord Hire Water Safety Instructor Seasonal 1930 $ 18.15 Hourly C-06 6/8/2023 Casual, Todd Perry Hire Ice Resurfacer Driver Variable Hour 5205 $ 17.70 Hourly C-06 7/15/2023 Casual, Rio Quintus Rehire Seasonal Maintenance I Seasonal 5305 $ 17.45 Hourly SMI 6/12/2023 Full-Time, Troy Reller Promotion Police Officer Regular 1200 $ 5,886.00 Monthly U-P 7/15/2023 Casual, Charlie Rhoades Hire Facility Attendant Seasonal 1940 $ 13.25 Hourly C-01 6/8/2023 Casual, Allison Rogich Hire Lifeguard I Seasonal 1930 $ 16.10 Hourly C-05 6/15/2023 Full-Time, Joseph Rotz Hire Assistant Finance Director Regular 1035 $ 116,480.00 Annual 210 8/7/2023 Public Works GIS/Asset Full-Time, Leah Rumon Hire Management Technician Regular 5305 $ 32.00 Hourly 150 7/17/2023 Associate Community Casual, Emma Schieffert Hire Service Officer Variable Hour 1200 $ 17.70 Hourly C-06 7/19/2023 Casual, Hank Stanton Rehire Lifeguard I Seasonal 1940 $ 16.90 Hourly C-05 6/8/2023 Casual, Alexa Wilson Hire Facility Attendant Seasonal 1940 $ 13.25 Hourly C-01 6/8/2023 Casual, Colin Wimberly Hire Seasonal Maintenance I Seasonal 5305 $ 17.45 Hourly SMI 6/29/2023 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.AD. ..... .... Apple COUNCIL MEETING DATE: July 13, 2023 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 May 31, 2023, June 7, 2023, June 14, 2023, June 22, 2023, and June 28, 2023, in the amounts of$734,262.63, $1,108,100.13, $1,853,638.00, $1,073,884.20, and $922,043.18, respectively. ATTACHMENTS: Claims and Bills Claims and Bills Claims and Bills Claims and Bills Claims and Bills R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 1 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 28997 6/2/2023 100101 ACE HARDWARE .19- DISCOUNT 442336 101305974021 1060.6333 GENERAL-CASH DISCOUNTS MUNICIPAL BLDG&GROUNDS MNl 1.98 NUTS AND BOLTS FOR MC 442336 101305974021 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MNl .59- DISCOUNT 442337 101305974031 1060.6333 GENERAL-CASH DISCOUNTS MUNICIPAL BLDG&GROUNDS MNl 5.99 PAINT FOR BOARD MC 442337 101305974031 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MNl 1,19- DISCOUNT 442338 101305974401 1060.6333 GENERAL-CASH DISCOUNTS MUNICIPAL BLDG&GROUNDS MNl 11.99 KEY RETRIEVER FOR MC KEYS, 442338 101305974401 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MNl 3.29- DISCOUNT 442331 101310974521 1330.6333 GENERAL-CASH DISCOUNTS FIRE OPERATIONS 32,97 FUEL 442331 101310974521 1330.6212 MOTOR FUELS/OILS FIRE OPERATIONS 1.39- DISCOUNT 442333 101310974731 1340.6333 GENERAL-CASH DISCOUNTS FIRE BLDG&GROUNDS MNTC 13,98 CLEANER 442333 101310974731 1340.6229 GENERAL SUPPLIES FIRE BLDG&GROUNDS MNTC .59- DISCOUNT 442334 101310974831 1340.6333 GENERAL-CASH DISCOUNTS FIRE BLDG&GROUNDS MNTC 5.98 KEY(COLLEEN) 442334 101310974831 1340.6229 GENERAL SUPPLIES FIRE BLDG&GROUNDS MNTC 1.19- DISCOUNT 442335 101360974971 1900.6333 GENERAL-CASH DISCOUNTS AV COMMUNITY CENTER 11.96 AVCC KEY COPIES 442335 101360974971 1900,6229 GENERAL SUPPLIES AV COMMUNITY CENTER .65- DISCOUNT 442332 101390974641 1625.6333 GENERAL-CASH DISCOUNTS STREET RING ROUTE MAINT 6.59 IRRIGATION PART RING RTE 442332 101390974641 1625.6229 GENERAL SUPPLIES STREET RING ROUTE MAINT 4.99- DISCOUNT 442339 101390975071 1610.6333 GENERAL-CASH DISCOUNTS STREET/BOULEVARD REPAIR&MN 49.98 PADLOCK 442339 101390975071 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN' 127_35 28998 6/2/2023 147453 ADAM'S PEST CONTROL INC 118.83 MC PEST CONTROL SERVICE 442224 3654864 1060.6249 OTHER CONTRACTUAL SERVICES MUNICIPAL BLDG&GROUNDS MNl 118.83 28999 6/2/2023 150442 ADVANCED ENGINEERING&ENVIRO 2,953,00 SCADA SYSTEM REPAIRS WATER 442351 87266 5365.6249 OTHER CONTRACTUAL SERVICES SEWER MGMT/REPORTS/DATA ENT 5,904.50 SCADA SYSTEM REPAIRS WATER 442351 87266 5305,6249 OTHER CONTRACTUAL SERVICES WATER MGMT/REPORT/DATA ENTR' 2,952.25 SCADA SYSTEM REPAIRS WATER 442351 87266 5505.6249 OTHER CONTRACTUAL SERVICES STORM DRAIN MNTC/RPR/SUMPS 3,210.00 LIFT STATION 7 CONTROL PANEL 442350 87368 5380.6735 2021180S CAPITAL OUTLAY-OTHER IMPROVEME SEWER LIFT STN REPAIR&MNTC 15,019,75 29000 6/2/2023 100389 ALPHAGRAPHICS 59,28 BUSINESS CARDS-KATHY BODMER 442195 123868 1100.6239 PRINTING DEV MANAGEMENT 59.28 BUSINESS CARDS-EVAN ACOSTA 442362 123911 1510.6239 'PRINTING PW ENGINEERING&TECHNICAL 118.56 29001 6/2/2023 156688 ANGRY INCH BREWING 288.00 BEER#1 00052796 442137 1129 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 288.00 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 2 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29002 6/2/2023 150791 BALD MAN BREWING Continued... 336.60 BEER#2 00052212 442132 7263 5055,6530 BEER LIQUOR#2 STOCK PURCHASES 177.00 BEER#1 00052212 442131 7265 5015,6530 BEER LIQUOR#1 STOCK PURCHASES 513.60 29003 6/2/2023 155342 BARREL THEORY BEER CO 311.00 BEER#1 00052690 442133 2463 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 918.00 BEER#3 00052690 442134 2468 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 1,229.00 29004 6/2/2023 149719 BAYCOM 228.00 REPLACEMENT DOCK FOR#5 442183 EQUIPINV043854 7402.6730 CAPITAL OUTLAY-TRANSPORTATION VERF-POLICE 228.00 29005 6/2/2023 151877 BLACK STACK BREWING,INC. 547.00 BEER#3 00052297 442138 22464 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 273.00 BEER#3 00052297 442139 22539 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 898.00 BEER#3 00052297 442140 22632 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 86.00- CMBEER#3 00052297 442141 22632 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 1,$32.00 29006 6/2/2023 157178 BLUE CLOUD DISTRIBUTION OF MINNESOTA 1,745.00 BEER#1 00052855 442142 100960860 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 270,00 BEER#1 00052855 442143 100960908 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 2,015.00 29007 6/2/2023 142897 BOLTON&MENK,INC. 755,00 CONSTRUCTION ADMIN 442326 310773 4502.6235 2021117G CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 382.00 RECORD PLAN GIS 442222 310781 4502.6235 2021147G CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 532.50 BRIDGE INSPECTION-157TH 442354 310783 1510.6235 CONSULTANT SERVICES PW ENGINEERING&TECHNICAL 1,488,00 FINAL DESIGN 442353 310786 4502.6235 2022158G CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 808.00 RECORD PLAN GIS 442377 312164 2027.6235 2021101R CONSULTANT SERVICES ROAD ESCROW 140.00 RECORD PLAN GIS 442228 312165 2027.6235 2022101R CONSULTANT SERVICES ROAD ESCROW 193.00 GIS SUPPORT 442230 312167 1510.6235 CONSULTANT SERVICES PW ENGINEERING&TECHNICAL 7,123.50 CONSTRUCTION ADMIN 442378 312168 2027.6235 2023101R CONSULTANT SERVICES ROAD ESCROW 80.00 CONSTRUCTION ADMIN 442231 312170 2027.6235 2023105G CONSULTANT SERVICES ROAD ESCROW 1,402.50 STORM SEWER SURVEY 442379 312171 5505.6235 2023102G CONSULTANT SERVICES STORM DRAIN MNTC/RPR/SUMPS 8,162.00 FEASIBILITY STUDY 442380 312173 2027.6235 2023108R CONSULTANT SERVICES ROAD ESCROW 160.00 RECORD PLAN GIS 442232 312174 . 4502,6235 2022115G CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 3,922.50 CONSTRUCTION ADMIN 442381 312176 4502.6235 2021118G CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 6,069.00 CONSTRUCTION ADMIN 442355 312177 4502.6235 2021119G CONSULTANT SERVICES IMPROVEMENTS-ASSESSED R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 3 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29007 6/2/2023 142897 BOLTON&MENK,INC. Continued... 31,218.00 29008 6/2/2023 143314 CLEAR RIVER BEVERAGE 284.95 BEER#2 00051160 442148 687771 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 106.50 LIQ#3 00051160 442150 687795 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 219.00 BEER#3 00051160 442151 687795 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 204.15- CMBEER#1 00051160 442145 687820 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 379.25 BEER#1 00051160 442146 687827 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 27.42- CMBEER#3 00051160 442149 687866 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 733.50 BEER#3 00051160 442152 689014 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 1,142.20 BEER#1 00051160 442147 690233 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 1,231.60 BEER#3 00051160 442153 690270 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 3,865.43 29009 6/2/2023 141474 COLE PAPERS INC. 1,741.67 COFFEE CUPS,TP,PAPER TOW MC 442327 10294722 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN-I 465.60 PAPER TOWELS/CUPS 442330 10296927 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN-I 2,207,27 29010 6/2/2023 100102 COLLEGE CITY BEVERAGE 345.40 LIQUOR 442201 907061 2270.6429 GOLF-LIQUOR GOLF FOOD&BEVERAGE 659.70 GOLF BEER 442359 907062 2270,6419 GOLF-BEER GOLF FOOD&BEVERAGE 1,005.10 29011 6/2/2023 100858 DALCO 124.71 CLEANING SUPPLIES 442397 4083809 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 123.87 CLEANING SUPPLIES 442398 4086436 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 248.58 29012 6/2/2023 100941 DIAMOND VOGEL PAINT 81.70 CROSSWALK STRIPING-TOLUOL 442217 802232699 1680.6229 GENERAL SUPPLIES TRAFFIC SIGNS/SIGNALS/MARKER: 81,70 29013 6/2/2023 100141 DICKS VALLEY SERVICE 196.03 FORFEITURES 442383 2073 1215.6249 OTHER CONTRACTUAL SERVICES POLICE DETECTIVE UNIT 271.03 FORFEITURES 442384 2117563 1215.6249 OTHER CONTRACTUAL SERVICES POLICE DETECTIVE UNIT 233.37 FORFEITURES 442385 2357227 1215.6249 OTHER CONTRACTUAL SERVICES POLICE DETECTIVE UNIT 700.43 29014 6/2/2023 100157 FACTORY MOTOR PARTS CO R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 4 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29014 6/2/2023 100157 FACTORY MOTOR PARTS CO Continued... 21.88 FILTERS F550'S 442387 18662550 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 50.44 BRAKE CLEANER&PB BLASTER 442402 75468037 1765.6229 GENERAL SUPPLIES PARK EQUIPMENT MAINTENANCE 50.44 BRAKE CLEANER&PB BLASTER 442402 75468037 1630.6229 GENERAL SUPPLIES STREET EQUIPMENT MAINTENANC' 50.44 BRAKE CLEANER&PB BLASTER 442402 75468037 1530.6229 GENERAL SUPPLIES FLEET&BUILDINGS-CMF 10.07 SQUAD CABIN&OIL FILTERS 442375 75468190 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 30.45 OIL FILTER#381 442375 75468190 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 213,72 29015 6/2/2023 134308 FAIRCHILD EQUIPMENT 823.94 PINS FOR BOBCAT PLATE 442313 PS00091701 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 823.94 29016 6/2/2023 120313 FASTENAL COMPANY 521.69 BOLTS&NUTS HERALD WAY PRS 442169 MNTC1278892 5330.6215 EQUIPMENT-PARTS WTR MAIN/HYDRANT/CURB STOP N 521.69 29017 6/2/2023 100420 FISCHER MINING,LLC 44.54- GOLF USE TAX 442316 171839 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 1.29- GOLF DISCOUNT 442316 171839 2235.6333 GENERAL-CASH DISCOUNTS GOLF COURSE MAINTENANCE 44.54 GOLF USE TAX 442316 171839 2235.6229 GENERAL SUPPLIES GOLF COURSE MAINTENANCE 647.79 MORTAR SAND 442316 171839 2235.6229 GENERAL SUPPLIES GOLF COURSE MAINTENANCE 646.50 29018 6/2/2023 100176 FLEXIBLE PIPE TOOL COMPANY 461.55 POTTING WIREARIES CAMERA RPR 442171 28685 5375.6265 REPAIRS-EQUIPMENT SEWER MAINTENANCE AND REPAIF 461.55 29019 6/2/2023 148290 FORESTRY SUPPLIERS INC 88.01 LOGGING HELMETS ATTACHMENTS 442371 40810900 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 88.01 29020 6/2/2023 100188 GACKSTETTER,PAMELA 21.41 IIMC CONF LUNCH-GACKSTETTER 442365 20230517 1015.6275 SCHOOLS/CONFERENCES/EXP LOCAL CITY CLERK/ELECTIONS 21.41 29021 6/2/2023 100217 GRAINGER,INC. 15.03 SEALS MULTIHOG 442323 9719547680 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 10.28 SEAL MULTIHOG 442322 9719547698 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 25.31 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 5 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29022 6/2/2023 100870 HOLLE,JONATHAN T Continued... 10.27 PURSUIT REFRESHER-HOLLE 442367 20230403 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 10.27 29023 6/2/2023 145597 HORIZON POOL SUPPLY 1,010.43 POOL SHELL SEAL 442312 INV39898 1940.6269 REPAIRS-OTHER AQUATIC SWIM CENTER 1,010.43 29024 6/2/2023 151467 INBOUND BREWCO 113.00 BEER#1 00052257 442264 16141 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 113,00 29025 6/2/2023 103314 INNOVATIVE OFFICE SOLUTIONS 21.02 AVCC MARKERS,BINDERS 442185 IN4194341 1900.6210 OFFICE SUPPLIES AV COMMUNITY CENTER 6.40 PAPER PLATES BREAK ROOM 442241 IN4195522 5095.6229 GENERAL SUPPLIES LIQUOR#3 OPERATIONS 36.50 RISOR FOR LAPTOP-TAPE CORRECT 442241 IN4195522 5005.6210 OFFICE SUPPLIES LIQUOR GENERAL OPERATIONS 39.98 NOTEPADS/CLIPS/MISC 442241 IN4195522 5095.6210 OFFICE SUPPLIES LIQUOR#3 OPERATIONS 410.59 2 CUSHION FLOOR MATS 442241 IN4195522 5095,6229 GENERAL SUPPLIES LIQUOR#3 OPERATIONS 205.04 SOAP DISPENSERS SOAP 442164 IN4195590 2092.6229 GENERAL SUPPLIES EDUCATION BUILDING FUND 16.39 PENS MARKERS PENCILS 442164 IN4195590 5305.6210 OFFICE SUPPLIES WATER MGMT/REPORT/DATA ENTR' 57,36 JUMP DRIVES 442164 IN4195590 5365.6210 OFFICE SUPPLIES SEWER MGMT/REPORTS/DATA ENT 13.50 AVCC POST ITS,FOLDERS-KRISTY 442184 IN4195773 1900.6210 OFFICE SUPPLIES AV COMMUNITY CENTER 7.42 AVCC OFFICE SUPPLIES 442196 IN4201584 1900.6210 OFFICE SUPPLIES AV COMMUNITY CENTER 814.20 29026 6/2/2023 154176 JAMAR COMPANY 815.00 RPR MC ROOF PD SIDE 442329 254554 1060.6266 REPAIRS-BUILDING MUNICIPAL BLDG&GROUNDS MN1 815.00 29027 6/2/2023 141814 JTK DISTRIBUTORS 209.00 CIGARS 442203 51823 2260.6417 GOLF-CIGARS GOLF PRO SHOP MERCH SALES 209 00 29028 6/2/2023 151539 JUNKYARD BREWING CO.LLC 431.00 BEER#3 00052261 442267 5582 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 431.00 29029 6/2/2023 148457 LEGACY COMPANIES INC 467.50 HEAT PUMP REPAIR 442356 5885 5095.6265 REPAIRS-EQUIPMENT LIQUOR#3 OPERATIONS 467.50 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 6 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29030 6/2/2023 100021 M AMUNDSON LLP Continued... 134.74 TAX#3 00044390 442274 361237 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 1,079.90 NTAX#3 00044390 442275 361237 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 134.68 TAX#1 00044390 442268 361637 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 3,030.78 NOTAX#1 00044390 442269 361637 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 1,189.64 TAX#2 00044390 442272 361683 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 56.48 NTAX#2 00044390 442273 361683 5055.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 33.60 TAX#3 00044390 442276 362441 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 1,116.74 NTAX#3 00044390 442277 362441 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 101.08 TAX#1 00044390 442270 362446 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 2,276.78 NOTAX#1 00044390 442271 362446 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 9,154.42 29031 6/2/2023 100299 MASTER ELECTRIC CO 131.20 INSTALLING LIGHTS WELL 19 20 442310 SD45369 5320.6215 EQUIPMENT-PARTS WATER WELL/BOOSTER STN MNT/F 390.00 INSTALLING LIGHTS WELL 19 20 442310 SD45369 5320.6265 REPAIRS-EQUIPMENT WATER WELL/BOOSTER STN MNT/F 521.20 29032 6/2/2023 152514 MEGA BEER LLC 381.00 BEER#3 00052423 442303 537 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 381.00 29033 6/2/2023 147490 MINNESOTA PUMP WORKS 2,093.13 SANITARY LIFT STATION CHECKS 442161 INV021059 5380.6265 REPAIRS-EQUIPMENT SEWER LIFT STN REPAIR&MNTC 232.60 ALIMAGNET LIFT STATION CHECKS 442161 INV021059 5507.6265 REPAIRS-EQUIPMENT ALIMAGNET STM LIFT 2,558.27 STORM LIFT STATION CHECKS 442161 INV021059 5505.6265 REPAIRS-EQUIPMENT STORM DRAIN MNTC/RPR/SUMPS 4,884.00 29034 6/2/2023 100348 MTI DISTRIBUTING CO 324.29 5900 PARTS 215 442237 138608700 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 213.94 5900 BELTS 442191 138632600 1765,6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 538.23 29035 6/2/2023 122812 PAPCO INC 535.64 REBUILT VACUUM MC 442328 111489 1060.6265 REPAIRS-EQUIPMENT MUNICIPAL BLDG&GROUNDS MNl 4.23- FLOOR SCRUBBER PADS 441067 228554 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN-I 531.41 29036 6/2/2023 145492 PNC EQUIPMENT FINANCE,LLC 727.03 '21 GOLF CART LEASE INT 442243 1706591 7447.7015 DEBT SERVICE-INTEREST VERF-VALLEYWOOD GOLF 4,167.97 '21 GOLF CART LEASE PRIN 442243 1706591 7445.2715 CAPITAL LEASE-NONCURRENT VERF-VALLEYWOOD GOLF BAL SHl ' R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 7 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29036 6/2/2023 145492 PNC EQUIPMENT FINANCE,LLC Continued... 42,55 '21 RANGE PICKER LEASE INT 442177 1706592 7447.7015 DEBT SERVICE-INTEREST VERF-VALLEYWOOD GOLF 331,51 '21 RANGE PICKER LEASE PRIN 442177 1706592 7445.2715 CAPITAL LEASE-NONCURRENT VERF-VALLEYWOOD GOLF BAL SH1 5,269.06 29037 6/2/2023 156797 PORTAGE BREWING COMPANY 115.50 BEER#1 00052810 442284 32098 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 115.50 29038 6/2/2023 120496 RENT N'SAVE PORTABLE SERVICES 1,512.11 PARK BIFF SERVICE-APR 442314 72853 1770.6310 RENTAL EXPENSE PARK GENERAL MAINTENANCE 1,512.11 29039 6/2/2023 143628 SCHWICKERT'S TECTA AMERICA 1,879.00 WTP ROOFTOP UNIT SPRING CHECK 442159 S510109545 5325.6266 REPAIRS-BUILDING WATER TREATMENT FCLTY MNTC/R 1,879.00 29040 6/2/2023 154517 SHAKOPEE BREWHALL 54.00 BEER#1 00052616 442289 2767 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 108.00 BEER#1 00052616 442288 2774 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 162.00 29041 6/2/2023 100829 SHAMROCK GROUP INC 116.30 NO TAX#2 00052880 442293 2886032 5055.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 70.60 NO TAX#2 00052880 442294 2886772 5055.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 298.95 NO TAX#3 00052880 442297 2888749 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 159.95 NO TAX#2 00052880 442295 2889948 5055.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 81.55 NO TAX#2 00052880 442296 2890666 5055,6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 271.10 NO TAX#1 00052880 442290 2890879 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 74.00 CO2/NITRO TANK RENTALS 442207 2891932 2270.6310 RENTAL EXPENSE GOLF FOOD&BEVERAGE 288.40 NO TAX#1 00052880 442291 2894909 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 182.16 NO TAX#3 00052880 442298 2894919 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 369.10 NO TAX#1 00052880 442292 2897452 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 1,912.11 29042 6/2/2023 139811 SRF CONSULTING GROUP 185.63 FEASIBILITY STUDY 442227 118540029 3262.6235 2019106R CONSULTANT SERVICES TIF DOWNTOWN REDEVELOPMENT 185.63 29043 6/2/2023 102904 ST ANDREWS PRODUCTS CO 13.41- GOLF USE TAX 442315 3979541856 2200,2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 8 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29043 6/2/2023 102904 STANDREWS PRODUCTS CO Continued... 13.41 GOLF USE TAX 442315 3979541856 2260.6229 GENERAL SUPPLIES GOLF PRO SHOP MERCH SALES 53.12 GOLF FREIGHT 442315 3979541856 2260.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES 195.00 PENCILS 442315 3979541856 2260.6229 GENERAL SUPPLIES GOLF PRO SHOP MERCH SALES 288.00 TEES 442315 3979541856 2260.6418 GOLF-PRO SHOP OTHER GOLF PRO SHOP MERCH SALES 536.12 29044 6/2/2023 145118 STEEL TOE BREWING,LLC 172.00 BEER#1 00051551 442302 50160 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 172.00 29045 6/2/2023 130206 STEPHANIE SIDDIQUI 192.00 TAI CHI INSTRUCTOR 442407 20230524 1920.6249 OTHER CONTRACTUAL SERVICES SENIOR CENTER 192.00 29046 6/2/2023 150590 STONEBROOKE ENGINEERING 673.37 CONSTRUCTION ADMIN 442352 78520 2027.6235 2017109R CONSULTANT SERVICES ROAD ESCROW 673.37 29047 6/2/2023 101226 STREAMLINE DESIGN INC 300.00 STAFF SHIRTS LIFEGUARD 442167 42308 1930.6281 UNIFORM/CLOTHING ALLOWANCE REDWOOD CC 942.00 STAFF SHIRTS LIFEGUARD 442167 42308 1940.6281 UNIFORM/CLOTHING ALLOWANCE AQUATIC SWIM CENTER 1,242.00 29048 6/2/2023 100457 STREICHERS INC 64 99 NEW OFFICER-HAUGLAND 442361 11633285 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 64.99 29049 6/2/2023 100481 TRI-STATE BOBCAT INC 99.75 BOBCAT MOWER PARTS 442219 P97055 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 256.54 MOWER PARTS 442370 P97393 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 240.00 MUNICIPAL CENTER WEED TRIMMER 442393 P97503 1060.6211 SMALL TOOLS&EQUIPMENT MUNICIPAL BLDG&GROUNDS MN1 596.29 29050 6/2/2023 143618 TURFWERKS 14.36 442194 E117450 2240.6238 POSTAGE/UPS/FEDEX GOLF EQUIPMENT MAINTENANCE 313.07 MOWER PARTS 442194 E117450 2240.6215 EQUIPMENT-PARTS GOLF EQUIPMENT MAINTENANCE 327.43 29051 6/2/2023 101587 TWIN CITY WATER CLINIC INC 275.00 WATER TESTING 442226 18964 2027.6810 2023101R CONSTRUCTION IN PROGRESS ROAD ESCROW R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 9 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29051 6/2/2023 101587 TWIN CITY WATER CLINIC INC Continued... 275.00 29052 6/2/2023 101123 USA BLUE BOOK 93.58 SPRAY PAINT WAND 442218 INV00003693 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 93.58 316265 5/31/2023 153409 56 BREWING LLC 106.00 BEER#2 00052517 442136 5622572 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 93.00 BEER#1 00052517 442135 5622692 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 199.00 316266 5/31/2023 157965 9525 BLACK OAKS PARTNERS LLC 1,779.84 LIQ1 TAX ESCROW-JUNE 442220 20230523 5025.6310 RENTAL EXPENSE LIQUOR#1 OPERATIONS 3,454.10 LIQ1 CAM ESCROW-JUNE 442220 20230523 5025.6310 RENTAL EXPENSE LIQUOR#1 OPERATIONS 12,000.00 LIQ1 LEASE-JUNE 442220 20230523 5025.6310 RENTAL EXPENSE LIQUOR#1 OPERATIONS 17,233.94 316267 5/31/2023 147492 ACUSHNET COMPANY 2.49- GOLF DISCOUNT 442199 915722428 2260,6423 GOLF-CASH DISCOUNT GOLF PRO SHOP MERCH SALES 124.50 GOLF BALLS 442199 915722428 2260.6412 GOLF-BALLS GOLF PRO SHOP MERCH SALES 9.44- GOLF DISCOUNT 442318 915768518 2260.6423 GOLF-CASH DISCOUNT GOLF PRO SHOP MERCH SALES 472.00 KESKE DRIVER 442318 915768518 2260.6414 GOLF-CLUBS GOLF PRO SHOP MERCH SALES 584.57 316268 5/31/2023 100089 ADVANCE AUTO PARTS 64.38 BOLT EXTRACTOR TOOLS 442403 1594430672 1530.6211 SMALL TOOLS&EQUIPMENT FLEET&BUILDINGS-CMF 64.38 316269 5/31/2023 152292 ADVANCED POWER SERVICES,INC. 1,494.00 SERVICE CONTRACT WTP GENERATOR 442160 4479 5325.6265 REPAIRS-EQUIPMENT WATER TREATMENT FCLTY MNTC/R 5,890.00 WTP GENERATOR EMISSIONS TEST 442309 4480 5325.6249 OTHER CONTRACTUAL SERVICES WATER TREATMENT FCLTY MNTC/R 7,384.00 316270 5/31/2023 153995 AMAZON CAPITAL SERVICES 33.19 ICE SCOOP 442202 13GW4NCV74G3 2270.6229 GENERAL SUPPLIES GOLF FOOD&BEVERAGE 69.78 TAPE MEASURES FOR FIELD LAYOUT 442213 14NGC4R1PHN3 1720.6211 SMALL TOOLS&EQUIPMENT PARK GROUNDS MAINTENANCE 227.94 GOGGLES FOR RESALE. 442210 16TH93RL39RJ 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 51.75 PW TRAINING EVENT-SUPPLIES 442225 16TH93RLGD61 1500.6210 OFFICE SUPPLIES PW MANAGEMENT 198.09 ICE SCOOP AND CANDY BOX 442192 1 FQLVT6RGN4N 2270.6229 GENERAL SUPPLIES GOLF FOOD&BEVERAGE 6.99 CABLING WALL BRACKET 442233 1GCFL7JM33TC 1030.6211 SMALL TOOLS&EQUIPMENT INFORMATION TECHNOLOGY R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 10 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316270 5/31/2023 153995 AMAZON CAPITAL SERVICES Continued... 34.95- RETURN OTTERBOX-G DORN 442395 1H6KYM3WCTVF 1400.6211 SMALL TOOLS&EQUIPMENT INSPECTIONS MANAGEMENT 21.98 SMALL EQUIPMENT PARTS 442360 1MDY133J3LVY 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 19.12 LIGHTNING CABLES 442155 1TVNR37QD1YQ 1600.6211 SMALL TOOLS&EQUIPMENT STREET MANAGEMENT 28.98 CARABINER CLIPS 442155 1TVNR37QD1YQ 1540.6229 GENERAL SUPPLIES CMF BUILDINGS&GROUNDS MNTC 34.95 OTTER BOX-G DORN 442155 1TVNR37QD1YQ 1400.6211 SMALL TOOLS&EQUIPMENT INSPECTIONS MANAGEMENT 528.01 DOOR WEDGES 442165 1W7CPG3C17GL 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO 1,185.83 316271 5/31/2023 100066 APPLE VALLEY EYE CARE CLINIC 101.60 SCBA GLASSES(NATE JONES) 442162 204888 1330.6281 UNIFORM/CLOTHING ALLOWANCE FIRE OPERATIONS 101.60 316272 5/31/2023 125174 ARTISAN BEER COMPANY 56.88- CMBEER#1 00047806 442119 3602114 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 861.70 BEER#1 00047806 442120 3602114 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 323.15 BEER#2 00047806 442124 3602115 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 2,770.85 BEER#3 00047806 442128 3602116 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 566.83 BEER#1 00047806 442121 3603445 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 989.50 BEER#3 00047806 442129 3603446 5085,6530 BEER LIQUOR#3 STOCK PURCHASES 441.40 BEER#1 00047806 442122 3604807 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 2,336.00 BEER#2 00047806 442125 3604808 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 530.80 BEER#3 00047806 442130 3604809 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 82.50- CMBEER#3 00047806 442126 360596 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 47.96- CMBEER#3 00047806 442127 360904 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 15.96- CMBEER#2 00047806 442123 361432 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 8,616,93 316273 5/31/2023 154447 ASL INTERPRETING SERVICES INC 340.00 INTERPRETER FOR INV CASE 442389 2307107 1215.6235 CONSULTANT SERVICES POLICE DETECTIVE UNIT 340.00 316274 5/31/2023 118892 ASPEN MILLS 464.30 UNIFORMS NELSON 442157 313578 1330.6281 UNIFORM/CLOTHING ALLOWANCE FIRE OPERATIONS 464.30 316275 5/31/2023 100152 BREAKTHRU BEVERAGE MIN WINE 450.02 LIQUOR 442358 349145149 2270.6429 . GOLF-LIQUOR GOLF FOOD&BEVERAGE 98.90 WINE 442200 349145150 2270.6430 GOLF-WINE GOLF FOOD&BEVERAGE 548.92 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 11 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316276 5/31/2023 101153 BROCK WHITE COMPANY LLC Continued... 211.50 FAC BACKER RODS 442325 1584492200 1940.6215 EQUIPMENT-PARTS AQUATIC SWIM CENTER 211,50 316277 5/31/2023 156687 BROKEN CLOCK BREWING COOPERATIVE 62.00 BEER#1 00052795 442144 7696 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 62.00 316278 5/31/2023 144930 CANON 49.94 COPIER LEASE 442320 30497330 2012.6310 RENTAL EXPENSE CABLE TV JOINT POWERS 49.94 316279 5/31/2023 156460 CARLSON,ERIC 389.73 1ST QUARTER MILEAGE-CARLSON 442197 20230428 1700.6277 MILEAGE/AUTO ALLOWANCE PARK&RECREATION MANAGEMEN 389.73 316280 5/31/2023 100878 CHARTER COMMUNICATIONS 25.26 CABLE SERVICE-MAY 442319 835230604012757 1200.6237 TELEPHONE/PAGERS POLICE MANAGEMENT 1MAY23 25.26 316281 5/31/2023 151149 CHEM-AQUA,INC. 269.61 WATER TREATMENT CONTRACT 442182 8237958 1920.6249 OTHER CONTRACTUAL SERVICES SENIOR CENTER 269.61 316282 5/31/2023 100282 CINTAS CORPORATION 36.00 CMF MATS 442223 4155125956 1540.6240 CLEANING SERVICE/GARBAGE REMOVCMF BUILDINGS&GROUNDS MNTC 123,48 BUILDING SERVICES 442211 4155549970 2270.6240 CLEANING SERVICE/GARBAGE GOLF FOOD&BEVERAGE 9.64 PARKS COVERALLS 442372 4155615295 1710.6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN 15.92 SHOP COVERALLS 442372 4155615295 1530.6281 UNIFORM/CLOTHING ALLOWANCE FLEET&BUILDINGS-CMF 30.86 STREETS COVERALLS 442372 4155615295 1600,6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 94.63 AVCC RUG SERVICE 442189 4155824549 1900,6240 CLEANING SERVICE/GARBAGE REMOVAV COMMUNITY CENTER 9.64 PARKS COVERALLS 442394 4156352171 1710,6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN 17.66 SHOP COVERALLS 442394 4156352171 1530.6281 UNIFORM/CLOTHING ALLOWANCE FLEET&BUILDINGS-CMF 30.87 STREETS COVERALLS 442394 4156352171 1600.6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 368.70 316283 5/31/2023 102507 COMPLETE COOLING SERVICES 259.90 CLEAN AIR COOLER#338 442400 35978 1630.6265 REPAIRS-EQUIPMENT STREET EQUIPMENT MAINTENANCI 259.90 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 12 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316284 5/31/2023 100510 CORE&MAIN Continued... 1,331.66 GATE VALVE PARTS 442168 S785259 5330.6215 EQUIPMENT-PARTS WTR MAIN/HYDRANT/CURB STOP N 2,178.02 GATE VALVE PARTS/HYDRANT OIL 442158 S838783 5330.6229 GENERAL SUPPLIES WTR MAIN/HYDRANT/CURB STOP N 1,528.24- 6"GV&VALVE BOX RETURN 442102 S848804 5330.6229 GENERAL SUPPLIES WTR MAIN/HYDRANT/CURB STOP N 1,981.44 316285 5/31/2023 100114 CUB FOODS 8.61- FIRE SALES TAX ADJUST 442163 202305180328 1340.6229 GENERAL SUPPLIES FIRE BLDG&GROUNDS MNTC 8,61 FIRE SALES TAX ADJUST 442163 202305180328 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 129.45 SOFTENER SALT/REHAB SUPPLIES 442163 202305180328 1340.6229 GENERAL SUPPLIES FIRE BLDG&GROUNDS MNTC 129.45 316286 5/31/2023 118441 DE PAUL LETTERING 126.00 UNIFORM/HATS 442154 68803 1330.6281 UNIFORM/CLOTHING ALLOWANCE FIRE OPERATIONS 126.00 316287 5/31/2023 153159 DREKKER BREWING CO 904.50 BEER#3 00052472 442247 15817 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 904.50 316288 5/31/2023 145240 ECOLAB PEST ELIM DIV 300.00 EDUBLDG-PEST CONTROL-WASPS 442212 2002367 2092.6249 OTHER CONTRACTUAL SERVICES EDUCATION BUILDING FUND 72.07 EDUBLDG-PEST CONTROL 442209 9531025 2092.6249 OTHER CONTRACTUAL SERVICES EDUCATION BUILDING FUND 372.07 316289 5/31/2023 158230 FALLING KNIFE BREWING CO 311.00 BEER#3 00052916 442248 10082 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 311.00 316290 5/31/2023 150163 GALLS 309.76 NEW SWAT OPERATOR CLOTHING 442186 24489805 1272.6281 UNIFORM/CLOTHING ALLOWANCE POLICE DAK CTY MAAG TEAM 73.84 SWAT CLOTHING 442187 24505837 1272.6281 UNIFORM/CLOTHING ALLOWANCE POLICE DAK CTY MAAG TEAM 38.60 SWAT CLOTHING 442363 24512490 1272.6281 UNIFORM/CLOTHING ALLOWANCE POLICE DAK CTY MAAG TEAM 193.16 SWAT CLOTHING 442364 24562810 1272.6281 UNIFORM/CLOTHING ALLOWANCE POLICE DAK CTY MAAG TEAM 615,36 316291 5/31/2023 102694 GERTENS 2,250 00 FIELD SUPPLIES CHALK 442166 20020512 1715.6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENAN( 2,250.00 316292 5/31/2023 100314 GREAT LAKES COCA-COLA DISTRIBU R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 13 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316292 5/31/2023 100314 GREAT LAKES COCA-COLA DISTRIBU Continued... 653.89 TAX#1 00000122 442250 3604216871 5015,6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 26.16 NTAX#1 00000122 442251 3604216871 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 20.50- CMTAX#1 00000122 442252 3627207834 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 788.77 TAX#1 00000122 442249 3627207835 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 218.54 N/A 442193 3627207865 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 1,666.86 316293 5/31/2023 100222 HACH COMPANY 327.90 WTP LAB SUPPLIES 442181 13580211 5325.6229 GENERAL SUPPLIES WATER TREATMENT FCLTY MNTC/R 327.90 316294 5/31/2023 101169 HAWKINS,INC. 993.67 POOL CHECMICALS 442311 6473378 1940.6214 CHEMICALS AQUATIC SWIM CENTER 993.67 316295 5/31/2023 153022 HENDRICKSON,JAMES P 111.99 RAIN BOOTS-J HENDRICKSON 442198 20230512 5305.6229 GENERAL SUPPLIES WATER MGMT/REPORT/DATA ENTR' 111.99 316296 5/31/2023 100231 HOHENSTEINS INC 1,592.10 BEER#2 00005574 442256 606624 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 9.00- CMBEER#2 00005574 442257 606624 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 498,00 BEER#3 00005574 442260 606951 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 594.95 BEER#1 00005574 442253 606996 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 436.35 BEER#3 00005574 442261 609042 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 917.00 BEER#1 00005574 442254 609084 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 269.75 BEER#2 00005574 442258 609994 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 261.10 BEER#2 00005574 442259 611136 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 1,780,35 BEER#3 00005574 442262 611238 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 184,95 TAX#3 00005574 442263 611238 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 1,133.05 BEER#1 00005574 442255 611306 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 7,658,60 316297 5/31/2023 158334 INSIGHT BREWING CO 129.20 BEER#3 00052942 442266 5307 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 64,60 BEER#1 00052942 442265 5308 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 193.80 316298 5/31/2023 156101 INTL CODE COUNCIL,INC-MEMBERSHIP 265.00 ICC DUES-KILMARTIN 442205 Q15000009661 1300.6280 DUES&SUBSCRIPTIONS FIRE MANAGEMENT R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 14 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316298 5/31/2023 156101 INTL CODE COUNCIL,INC-MEMBERSHIP Continued... 265.00 316299 5/31/2023 100252 IPMA-HR 790.00 FIREFIGHTER EMPLOYMENT TESTS 442172 INV75280P8Q5V9 1020.6235 CONSULTANT SERVICES HUMAN RESOURCES 790.00 316300 5/31/2023 119268 JAMES BARTON DESIGN BUILDERS 5.00 SURCHARG REFUND 5981 ELLICE TR 442156 20230517 1001.4072 STATE SURTAX COLLECTED GENERAL FUND REVENUE 163.35 PARTIAL REFUND 5981 ELLICE TR 442156 20230517 1001.4060 PERMIT-BUILDING PERMIT GENERAL FUND REVENUE 168.35 316301 5/31/2023 101428 LACASSE,KATHRYN A 209.60 MMBA CONF-ALEX-LACASSE 442366 20230509 5065.6276 SCHOOLS/CONFERENCES/EXP OTHERLIQUOR#2 OPERATIONS 209.60 316302 5/31/2023 148891 LANDMARK ARCHITECHTURAL SIGNS 995.00 HAYES SCOREBOARD AD PRODUCTION 442173 9238 5265.6229 GENERAL SUPPLIES ARENA 2 BLDG MAINTENANCE-HAY 995.00 316303 5/31/2023 158624 LEFEBVRE,MARY 750.00 CEMETERY LOT RETURN-LEFEBVRE 442382 20230519 5601.4610 LOT SALES CEMETERY REVENUE 750.00 316304 5/31/2023 116371 LOFFLER COMPANIES INC(CONT I 274.00 PRINTER TONER&MAINTENANCE 442321 4367387 1200.6265 REPAIRS-EQUIPMENT POLICE MANAGEMENT 274.00 316305 5/31/2023 158625 LUNDBERG,CHRIS 131.23 REIMBURSE BASIC SWAT-LUNDBERG 442368 20230504 1272.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE DAK CTY MAAG TEAM 131 23 316306 5/31/2023 158626 LUNDEEN,EVAN 70.00 2 PR JEANS-E LUNDEEN 442399 20230504 1600.6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 169.95 BOOTS-E LUNDEEN 442399 20230504 1600.6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 239.95 316307 5/31/2023 100309 MENARDS 30.91 NUTS AND BOLTS AND GREASE. 442324 54415 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 2.11 CAP FOR IRRIGATION 442221 54480 5330.6215 EQUIPMENT-PARTS WTR MAIN/HYDRANT/CURB STOP N 128.83 AVCC SOIL AND MULCH 442236 54795 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER i R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 15 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316307 5/31/2023 100309 MENARDS Continued... 18.18 PLUMBING REPAIRS 442190 54796 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 233,10 AVCC MULCH 442204 54815 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER 67.06 TAPE AND BUCKETS. 442235 54849 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 89.90 FAC FUSES 442238 54864 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 4.99 FAC DRY LUBE 442240 54944 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 119.97 DECK REPAIR LUMBER. 442239 54986 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 47.91 BROOM 442206 55038 1340.6229 GENERAL SUPPLIES FIRE BLDG&GROUNDS MNTC 276.80 V1 RETAINING WALL 442369 55149 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 56.79 PROOF COIL,S-HOOKS 442390 55364 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 118.23 BENCH REPAIR 442396 55403 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 1,194.78 r 316308 5/31/2023 154324 MILK AND HONEY LLC 200.00 BEER#1 00052601 442278 12058 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 200 00 316309 5/31/2023 100597 MN CITY COUNTY MGMT ASSOC 202.80 MCMA DUES-LAWELL 442176 20230517 1010.6280 DUES&SUBSCRIPTIONS ADMINISTRATION 202.80 316310 5/31/2023 155164 MN OCCUPATIONAL HEALTH 158.00 DOT TESTING 442229 425996B 5305.6235 CONSULTANT SERVICES WATER MGMT/REPORT/DATA ENTR' 158,00 DOT TESTING 442229 425996B 5365.6235 CONSULTANT SERVICES SEWER MGMT/REPORTS/DATA ENT 457.00 DOT TESTING 442376 425996C 1610,6235 CONSULTANT SERVICES STREET/BOULEVARD REPAIR&MN 773.00 316311 5/31/2023 151869 MODIST BREWING CO LLC 120,00 BEER#3 00052303 442279 41019 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 487.00 BEER#3 00052303 442280 41237 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 607.00 316312 5/31/2023 158623 MULCAHY NICKOLAUS LLC 325.80 FIRE ST-PAYAPP#1 SALES TAX PD 442216 20230430 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 5,374.20 FIRE STN RECONFIG-PAYAPP#1 442216 20230430 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 5,700.00 316313 5/31/2023 157945 NICHOLS,NOEL 28.16 5/11/23 MILEAGE-NICHOLS 442180 20230511 5005.6277 MILEAGE/AUTO ALLOWANCE LIQUOR GENERAL OPERATIONS 28 16 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page: 16 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316314 5/31/2023 158621 NORTHWOODS TREE SERVICE Continued... 14,915.00 PAY#1 ASH TREE REMOVALS 442307 20230512 1520.6249 OTHER CONTRACTUAL SERVICES NATURAL RESOURCES 14,915.00 316315 5/31/2023 158622 NOVA FIRE PROTECTION INC 8,550.00 FIRE STN RECONFIG-PAYAPP#1 442215 20230228 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 3,159.70 FIRE STN RECONFIG-PAYAPP#2 442214 20230430 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 11,709.70 316316 5/31/2023 137344 NOW MICRO INC 166.00 LAPTOP BATTERIES 442234 IV539112 7402.6730 CAPITAL OUTLAY-TRANSPORTATION VERF-POLICE 166.00 316317 5/31/2023 127905 OFFICE OF MN.IT SERVICES 250 95 LANGUAGE LINE-APRIL 442188 W23040565 1200.6237 TELEPHONE/PAGERS POLICE MANAGEMENT 250.95 316318 5/31/2023 158558 OUTDOOR CUSTOM SPORTSWEAR LLC 23.04 GOLF FREIGHT 442174 398192 2260.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES 423.00 COLUMBIA SHIRTS FOR RESALE 442174 398192 2260,6413 GOLF-CAPS/HATS/CLOTHING GOLF PRO SHOP MERCH SALES 23.04 GOLF FREIGHT 442175 398589 2260.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES 423.00 COLUMBIA SHIRTS FOR RESALE 442175 398589 2260.6413 GOLF-CAPS/HATS/CLOTHING GOLF PRO SHOP MERCH SALES 892.08 316319 5/31/2023 100374 PEPSI-COLA COMPANY 348.70 TAX#1 00002171 442281 49965260 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 297.75 TAX#2 00002171 442282 49965261 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 308.20 TAX#3 00002171 442283 51905053 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 954.65 316320 5/31/2023 100751 PHILLIPS WINE&SPIRITS INC 1,471.43 HIGH NOONS SELTZER 442245 6594034 2270.6429 GOLF-LIQUOR GOLF FOOD&BEVERAGE 1,471.43 316321 5/3112023 143336 PREMIER LOCATING INC 655.20 GSOC LOCATING ELECT.4/1-4/15 442348 42106 5805.6249 OTHER CONTRACTUAL SERVICES STREET LIGHT UTILITY FUND 549.15 GSOC LOCATING ELECT.4/16-4/30 442349 42122 5805_6249 OTHER CONTRACTUAL SERVICES STREET LIGHT UTILITY FUND 1,204.35 316322 5/31/2023 153484 PRYES BREWING COMPANY LLC 436.00 BEER#3 00052530 442286 54266 5085.6530 BEER LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 17 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316322 5/31/2023 153484 PRYES BREWING COMPANY LLC Continued... 142.00 BEER#1 00052530 442285 54982 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 578.00 316323 5/31/2023 149126 RED BULL DISTRIBUTION COMPANY 516.24 TAX#1 00052064 442287 5005829169 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 516,24 316324 5/31/2023 158481 RED CEDAR STEEL ERECTORS INC 241.17 FIRE ST-PAY APP#2-SALES TAX PD 442178 20230430 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 14,008.83 FIRE STN RECONFIG-PAY APP#2 442178 20230430 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 14,250.00 316325 5/31/2023 145293 RTL CONSTRUCTION,INC 215.56 FIRE ST-PAYAPP#1-SALES TAX PD 442179 223321 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 25,483.69 FIRE STN RECONFIG-PAYAPP#1 442179 223321 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 25,699.25 316326 5/31/2023 158556 SHAPCO PRINTING INC 245.99- MUSIC IN PARK SALES TAX 442242 272562 1010.6239 PRINTING ADMINISTRATION 245.99 MUSIC IN PARK SALES TAX 442242 272562 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 3,514.93 MUSIC IN PARK POSTCARD 442242 272562 1010.6239 PRINTING ADMINISTRATION 3,514.93 316327 5/31/2023 154912 SP3 LLC 1,293.90 BEER#1 00052668 442299 188373 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 741.65 BEER#3 00052668 442300 188379 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 44.34 BEER#3 00052668 442301 188618 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 2,079.89 316328 5/31/2023 158494 TJ DVORAK MECHANICAL 760.00 2"HYDRANT METER RPZ REBUILD 442170 5111 5330.6265 REPAIRS-EQUIPMENT WTR MAIN/HYDRANT/CURB STOP IV 760.00 316329 5/31/2023 148300 TOTAL REFRIGERATION SYSTEMS INC 1,161.19 COOLER MOTORS 442357 28723171 5025.6265 REPAIRS-EQUIPMENT LIQUOR#1 OPERATIONS 1,161.19 316330 5/31/202'3 112352 UPNORTH GOLF INC 14.60 TEES 442246 75660 2260.6418 GOLF-PRO SHOP OTHER GOLF PRO SHOP MERCH SALES 15.23 FREIGHT 442246 75660 2260.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 18 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316330 5131/2023 112352 UPNORTH GOLF INC Continued... 390.48 GRIPS 442246 75660 2260.6418 GOLF-PRO SHOP OTHER GOLF PRO SHOP MERCH SALES 420.31 316331 5/31/2023 100493 VALLEY BUICK GMC INC 37.82 PTO SWITCH#417 442401 12583 5390.6215 EQUIPMENT-PARTS SWR EQUIP/VEHICLE MISC MNTC/R 37.82 316332 5/31/2023 158243 VALLEY CARTAGE LOGISTIC SOLUTIONS 157.42 RECYCLE PUMP2 SHIPPING MI 442208 115767399 5325.6265 REPAIRS-EQUIPMENT WATER TREATMENT FCLTY MNTC/R 157.42 316333 5/31/2023 158620 VENN BREWING COMPANY 366.00 BEER#3 00052964 442305 4240 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 390.00 BEER#3 00052964 442306 4275 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 303,00 BEER#1 00052964 442304 4306 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 1,059.00 316334 5/31/2023 100631 VERIZON WIRELESS 374.92 POINT OF SALE 442115 519370 1930.6211 SMALL TOOLS&EQUIPMENT REDWOOD CC 374.92 316335 5/31/2023 100497 VIKING ELECTRIC SUPPLY INC 2,925.00 LIGHTS QP CONCESSION REPAIR 442244 S006880147002 1730.6249 OTHER CONTRACTUAL SERVICES PARK BUILDING MAINTENANCE 2,925_00 316336 5/31/2023 158290 WAGGLE GOLF 15.00 GOLF FREIGHT 442317 16035 2260.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES 980.00 WAGGLE CLOTHING 442317 16035 2260.6413 GOLF-CAPS/HATS/CLOTHING GOLF PRO SHOP MERCH SALES 995.00 20230440 4/25/2023 157977 WEX HEALTH INC 277.75 HSA MONTHLY 442345 17150971N 7205.6235 CONSULTANT SERVICES INSURANCE CLAIMS 341.25 BENEFITS SOLUTION 442345 17150971N 7205.6235 CONSULTANT SERVICES INSURANCE CLAIMS 619.00 20230441 4/10/2023 120679 U S BANK P CARD 304.09 MNIAAI CONF-ST CLOUD-ELVIN 441659 240009730906365 1310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 03017915 Supplier 139026 COUNTRY INN&SUITES(PCARD) 200.45 IA1 FILTERS 441607 240113430860000 5210.6229 GENERAL SUPPLIES ARENA 1 BUILDING MAINTENANCE R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 19 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20230441 4/10/2023 120679 U S BANK P CARD Continued... 36204368 Supplier 157614 FILTERBUY.COM(PCARD) 15.99 SPARTAN CAMERA DATA 441614 240113430870000 1200.6237 TELEPHONE/PAGERS POLICE MANAGEMENT 41714756 Supplier 155691 SPARTAN CAMERA(PCARD) 177.38 DEMARCO HOTEL AUSTIN SCHOOL 441615 240133930860029 1310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 50763067 177,38 KRONBERG HOTEL AUSTIN SCHOOL 441616 240133930860029 1310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 50763075 177.38 PURVES HOTEL AUSTIN SCHOOL 441617 240133930860029 1310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 50763117 177.38 DERAAS HOTEL AUSTIN SCHOOL 441618 240133930860029 1310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 50763125 Supplier 158466 DAYS INN(PCARD) 54.06 DC LUNCH MEETING 441682 240133930960005 1400.6275 SCHOOLS/CONFERENCES/EXP LOCAL INSPECTIONS MANAGEMENT 83015283 Supplier 148111 RASCALS CATERING(PCARD) 242.55 UTIL MNTC PHONE MAR 441604 240552330830837 5305.6237 TELEPHONE/PAGERS WATER MGMT/REPORT/DATA ENTR' 07617350 74.67 IA1 PHONES MAR 441605 240552330830837 5210.6237 TELEPHONE/PAGERS ARENA 1 BUILDING MAINTENANCE 08954992 378.85 SWIM CHLORINE MONITOR MAR 441630 240552330830837 1940.6237 TELEPHONE/PAGERS AQUATIC SWIM CENTER 08956187 333.79 PK REDWOOD PHONES MAR 441631 240552330830837 1730.6237 TELEPHONE/PAGERS PARK BUILDING MAINTENANCE 10726719 Supplier 155769 FRONTIER ONLINE(PCARD) 292.36 SAFETY-LOGGERS FIRST AID KIT 441628 240552330838723 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 20457685 Supplier 141058 AHLBORN EQUIPMENT(PCARD) 54.39 GOLF CLUBHOUSE PHONES MAR 441632 240552330840833 2215.6237 TELEPHONE/PAGERS GOLF CLUBHOUSE BUILDING 07532180 16.50 POL INTOXILIZER MAR 441633 240552330840837 1250.6237 TELEPHONE/PAGERS POLICE FACILITY 19936144 104.14 IA2 PHONES MAR 441634 240552330840837 5265.6237 TELEPHONE/PAGERS ARENA 2 BLDG MAINTENANCE-HAY 37321881 33.00 CMF RADIO LINE MAR 441635 240552330870833 1540,6237 TELEPHONE/PAGERS CMF BUILDINGS&GROUNDS MNTC 31937360 177.13 CH GENERATOR/HVAC MODEM MAR 441636 240552330870837 1060,6237 TELEPHONE/PAGERS MUNICIPAL BLDG&GROUNDS MN1 06724138 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5131/2023 10:45:47 Council Check Register by GL Page- 20 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20230441 4/10/2023 120679 U S BANK P CARD Continued... 180.08 JC ACTIVITY CTR PHONES MAR 441637 240552330870837 1730.6237 TELEPHONE/PAGERS PARK BUILDING MAINTENANCE 07473685 143.31 PK JCRP PHONES MAR 441638 240552330870837 1730.6237 TELEPHONE/PAGERS PARK BUILDING MAINTENANCE 11013204 71.06 AVCC CREDIT CARD PHONE MAR 441639 240552330870837 1900.6237 TELEPHONE/PAGERS AV COMMUNITY CENTER 14550459 66.00 UTIL STRM SWR ALARMS MAR 441646 240552330870837 5505,6249 OTHER CONTRACTUAL SERVICES STORM DRAIN MNTC/RPR/SUMPS 40750396 209.94 UTIL WTP PHONES MAR 441647 240552330870837 5325.6237 TELEPHONE/PAGERS WATER TREATMENT FCLTY MNTC/R 51308878 1,388,03 PHONE SYSTEM PRI LINES FEB 441650 240552330880837 1030,6237 TELEPHONE/PAGERS INFORMATION TECHNOLOGY 34462593 1,388.03 PHONE SYSTEM PRI LINES MAR 441657 240552330890837 1030.6237 TELEPHONE/PAGERS INFORMATION TECHNOLOGY 08874434 Supplier 155769 FRONTIER ONLINE(PCARD) 71.01 FOOD-TRAINING 441678 240552330957060 1200.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE MANAGEMENT 00051424 Supplier 155950 CAFA%a ZUPS EAGAN(PCARD) 36.40 CANDY FOR HOME&GARDEN SHOW 441602 241374630883007 1100.6399 OTHER CHARGES DEV MANAGEMENT 37161336 Supplier 149712 CVS(PCARD) 4.82- HCSC SALES TAX ADJUST 441660 241374630911005 1920.6229 GENERAL SUPPLIES SENIOR CENTER 39739205 4.82 HCSC SALES TAX ADJUST 441660 241374630911005 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 39739205 72.52 OFFICE PAINT&PAINT SUPPLIES 441660 241374630911005 1920.6229 GENERAL SUPPLIES SENIOR CENTER 39739205 Supplier 148085 MENARDS(PCARD) 1.92- AVCC SALES TAX ADJUST 441673 241374630951004 1900.6210 OFFICE SUPPLIES AV COMMUNITY CENTER 43272026 1.92 AVCC SALES TAX ADJUST 441673 241374630951004 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 43272026 28.81 MINT GREEN COPY PAPER AVCC 441673 241374630951004 1900.6210 OFFICE SUPPLIES AV COMMUNITY CENTER 43272026 Supplier 100577 OFFICE MAX(PCARD) 12.22 BAR FRUIT RESTOCK 441663 241640730900910 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 17843672 17,63 OFFICE SUPPLIES 441663 241640730900910 2215.6210 OFFICE SUPPLIES GOLF CLUBHOUSE BUILDING 17843672 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 21 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20230441 4/10/2023 120679 U S BANK P CARD Continued... 48,72 BAR NON-ALCOHOLIC BEVERAGES 441663 241640730900910 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 17843672 8.07 PS GENERAL 441667 241640730920910 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS 07560045 18.26 PS APRIL/EASTER PARTY 441667 241640730920910 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS 07560045 25.00 5-$5 GIFT CARDS FOR EGG HUNT 441676 241640730940910 1845.6229 GENERAL SUPPLIES REC SELF SUPPORT PROG GENER, 05314328 Supplier 100463 TARGET STORES(PCARD) 14.99 FACEBOOK JOB AD-SEASONAL 441623 242042930830001 1020.6239 PRINTING HUMAN RESOURCES 14154649 50.00 FACEBOOK JOB AD-SEASONAL 441624 242042930870000 1020.6239 PRINTING HUMAN RESOURCES 73240732 Supplier 148619 FACEBOOK INC(PCARD) 125.00 WEBSITE 441669 242390030949000 2205.6239 PRINTING GOLF MANAGEMENT 16887973 Supplier 158331 TWIN CITIES GOLF ORGANIZATION(PCARD) 2,470.45 SAMSUNG SCREEN TRAINING ROOM 441649 242476030863006 4002.6715 CAPITAL OUTLAY-BUILDINGS MUNICIPAL BUILDINGS 44929833 Supplier 158470 PCC IT INTERNATIONAL(PCARD) 145.25 RADAR REPAIR-917 CRASH 441688 242476030965006 1210.6265 REPAIRS-EQUIPMENT POLICE FIELD OPERATIONS/PATRO 94679398 Supplier 158469 MPH INDUSTRIES(PCARD) 52,37 CHAPLAIN MEETING LUNCH 441656 242697930905006 1200,6229 GENERAL SUPPLIES POLICE MANAGEMENT 44406833 Supplier 137112 JIMMY JOHNS(PCARD) ,42- REC SALES TAX ADJUST 441674 242697930955006 1700,6275 SCHOOLS/CONFERENCES/EXP LOCAL PARK&RECREATION MANAGEMEN 18294251 ,42 REC SALES TAX ADJUST 441674 242697930955006 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 18294251 211.01 REC SUPER INTERVIEW LUNCHES 441674 242697930955006 1700.6275 SCHOOLS/CONFERENCES/EXP LOCAL PARK&RECREATION MANAGEMEN 18294251 Supplier 158467 E&G 1066-ECOMM(PCARD) 200.00 BWC REPAIR 441642 242707430869000 1210.6265 REPAIRS-EQUIPMENT POLICE FIELD OPERATIONS/PATRO 12940942 194.99 BWC REPAIR 441643 242707430869000 1210.6265 REPAIRS-EQUIPMENT POLICE FIELD OPERATIONS/PATRO 12940967 Supplier 155886 HEARTLAND CUST SOLUTIONS(PCARD) 5.53- IA1 SALES TAX ADJUST 441652 242707430899000 5210,6215 EQUIPMENT-PARTS ARENA 1 BUILDING MAINTENANCE R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 22 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20230441 4/10/2023 120679 U S BANK P CARD Continued... 12929488 5.53 IA1 SALES TAX ADJUST 441652 242707430899000 5200,2330 DUE TO OTHER GOVERNMENT ARENA FUND BALANCE SHEET 12929488 82.99 IA1 METERING TIP 441652 242707430899000 5210.6215 EQUIPMENT-PARTS ARENA 1 BUILDING MAINTENANCE 12929488 Supplier 150847 USA CLEAN INC(PCARD) 6.06- POL SALES TAX ADJUST 441690 242707430959000 1255.6229 GENERAL SUPPLIES POLICE GUN RANGE 65000015 6.06 POL SALES TAX ADJUST 441690 242707430959000 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 65000015 91.05 RANGE SUPPLIES 441690 242707430959000 1255.6229 GENERAL SUPPLIES POLICE GUN RANGE 65000015 Supplier 154760 THE MODERN SPORTSMAN(PCARD) 6.77- UTIL SALES TAX ADJUST 441671 243990030932950 5380.6211 SMALL TOOLS&EQUIPMENT SEWER LIFT STN REPAIR&MNTC 19049177 6.77 UTIL SALES TAX ADJUST 441671 243990030932950 5300.2330 DUE TO OTHER GOVERNMENT WATER&SEWER FUND BAL SHEET 19049177 101.76 UPS BATTERY BACKUP LIFT 441671 243990030932950 5380.6211 SMALL TOOLS&EQUIPMENT SEWER LIFT STN REPAIR&MNTC 19049177 4.98- UTIL SALES TAX ADJUST 441684 243990030952950 5305.6211 SMALL TOOLS&EQUIPMENT WATER MGMT/REPORT/DATA ENTR' 47086009 4.98 UTIL SALES TAX ADJUST 441684 243990030952950 5300.2330 DUE TO OTHER GOVERNMENT WATER&SEWER FUND BAL SHEET 47086009 74.93 I PAD COVER 441684 243990030952950 5305.6211 SMALL TOOLS&EQUIPMENT WATER MGMT/REPORT/DATA ENTR' 47086009 Supplier 113057 BEST BUY(PCARD) 5.99 PS APRIL/EASTER SNACK 441654 244273330897302 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS 67652069 37.05 CISM MEETING FOOD 441695 244273330967302 1200.6229 GENERAL SUPPLIES POLICE MANAGEMENT 68916993 Supplier 148071 CUB FOODS(PCARD) 3.56- REC SALES TAX ADJUST 441609 244310630880830 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS 13641988 3.56 REC SALES TAX ADJUST 441609 244310630880830 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 13641988 53.56 PS BOOKCASE 441609 244310630880830 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS 13641988 Supplier 100463 TARGET STORES(PCARD) 370.00 SCHAUM ARBORIST DUES,RECERT 441670 244310630942003 1520.6280 DUES&SUBSCRIPTIONS NATURAL RESOURCES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 23 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20230441 4/10/2023 120679 U S BANK P CARD Continued... 77438486 Supplier 154694 ISA(PCARD) 1.50- POL SALES TAX ADJUST 441687 244310630950830 1275.6229 GENERAL SUPPLIES POL COMMUN OUTREACH/CRIME P 41524488 1.50 POL SALES TAX ADJUST 441687 244310630950830 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 41524488 22.50 EASTER EGG HUNT 441687 244310630950830 1275.6229 GENERAL SUPPLIES POL COMMUN OUTREACH/CRIME P 41524488 Supplier 100463 TARGET STORES(PCARD) 18.56 CANDY FOR HOME&GARDEN SHOW 441653 244450030904001 5330.6229 GENERAL SUPPLIES WTR MAIN/HYDRANT/CURB STOP Al 82338707 18.57 CANDY FOR HOME&GARDEN SHOW 441653 244450030904001 5375.6229 GENERAL SUPPLIES SEWER MAINTENANCE AND REPAIF 82338707 Supplier 149714 SAMS CLUB(PCARD) .62- POL SALES TAX ADJUST 441664 244450030910009 1275.6229 GENERAL SUPPLIES POL COMMUN OUTREACH/CRIME P 43481330 .62 POL SALES TAX ADJUST 441664 244450030910009 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 43481330 9.37 OUTREACH ITEMS 441664 244450030910009 1275,6229 GENERAL SUPPLIES POL COMMUN OUTREACH/CRIME P 43481330 Supplier 120473 DOLLAR TREE STORES,INC.(PCARD) 34.47 2023 HOME&GARDEN SHOW CANDY 441661 244450030914001 1700.6229 GENERAL SUPPLIES PARK&RECREATION MANAGEMEN 89830457 24.78 COOKIES&LEMONADE FOR MEETING 441677 244450030954001 1510.6229 2023101G GENERAL SUPPLIES PW ENGINEERING&TECHNICAL 85563207 100.30 OUTREACH ITEMS 441686 244450030964001 1275.6229 GENERAL SUPPLIES POL COMMON OUTREACH/CRIME P 88193308 Supplier 149714 SAMS CLUB(PCARD) 100.43 EASTER PROGRAMS SUPPLIES 441693 244450030970009 1845.6229 GENERAL SUPPLIES REC SELF SUPPORT PROG GENER, 40956924 Supplier 120473 DOLLAR TREE STORES,INC.(PCARD) .53- GOLF SALES TAX ADJUST 441613 244921530838695 2215.6229 GENERAL SUPPLIES GOLF CLUBHOUSE BUILDING 52694028 .53 GOLF SALES TAX ADJUST 441613 244921530838695 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 52694028 228.16 PLANTS FOR CLUBHOUSE 441613 244921530838695 2215.6229 GENERAL SUPPLIES GOLF CLUBHOUSE BUILDING 52694028 Supplier 150629 WAYFAIR(PCARD) 555.00 NLC SUMMIT ATLANTA GA-GRENDAHL 441625 244921530868526 1005.6276 SCHOOLS/CONFERENCES/EXP OTHERMAYOR/CITY COUNCIL R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 24 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20230441 4/10/2023 120679 U S BANK P CARD Continued... 41679108 600.00 NLC SUMMIT ATLANTA GA-LAWELL 441626 244921530868526 1010.6276 SCHOOLS/CONFERENCES/EXP OTHERADMINISTRATION 44564968 600.00 NLC SUMMIT ATLANTA GA-BERGMAN 441627 244921530888527 1005.6276 SCHOOLS/CONFERENCES/EXP OTHERMAYOR/CITY COUNCIL 30712693 Supplier 148105 NATL LEAGUE OF CITIES(PCARD) 36.95 PHONE HANDSET REPAIR 441651 244921530898527 1030.6215 EQUIPMENT-PARTS INFORMATION TECHNOLOGY 74235089 Supplier 139988 PAYPAL(PCARD) 152.55 1.251N SOLENOID CL2 PLUMBING 441675 244921530948693 5325.6215 EQUIPMENT-PARTS WATER TREATMENT FCLTY MNTC/F 53606459 Supplier 158472 TOOLOTS(PCARD) 175.00 MAHCO SPRING TRNG-PIERSON 441717 244921530957434 1013.6275 SCHOOLS/CONFERENCES/EXP LOCAL CODE ENFORCEMENT 76035079 175.00 MAHCO SPRING TRNG-DIAZ 441717 244921530957434 1013.6275 SCHOOLS/CONFERENCES/EXP LOCAL CODE ENFORCEMENT 76035079 Supplier 158468 2023 SPRING 2 DAY(PCARD) 120.65 BED KNIFE 441680 244921530958704 2240.6215 EQUIPMENT-PARTS GOLF EQUIPMENT MAINTENANCE 75971671 Supplier 157023 R&R PRODUCTS(PCARD) 65.00 AD FOR FOOD/WINE EVENT 441691 244921630970000 5000.2530 WINE CLUB LIQUOR BALANCE SHEET 00166574 Supplier 153315 LOCALWINEEVENTS.COM(PCARD) 21.80- EE REC SALES TAX ADJUST 441685 244939830950140 1025.6399 OTHER CHARGES EMPLOYEE RECOGNITION PARTY 00041549 21.80 EE REC SALES TAX ADJUST 441685 244939830950140 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 00041549 333.23 RECOGNITION SUPPLIES 441685 244939830950140 1025.6399 OTHER CHARGES EMPLOYEE RECOGNITION PARTY 00041549 Supplier 101727 BAUDVILLE(PCARD) 30.00 MRPA EQUITY LUNCH-CARLSON 441683 244939830952077 1700.6275 SCHOOLS/CONFERENCES/EXP LOCAL PARK&RECREATION MANAGEMEN 21200010 Supplier 151801 MN REC AND PARK(PCARD) 649.26 GARTNER CONF GRAPEVINE TX BANG 441612 246921630831005 1030.6276 SCHOOLS/CONFERENCES/EXP OTHERINFORMATION TECHNOLOGY 08723688 Supplier 158381 GAYLORD TEXAN FRONT DE(PCARD) 646.00 IMPACT DRIVERS&HAND GRINDER 441640 246921630831007 1765.6211 SMALL TOOLS&EQUIPMENT PARK EQUIPMENT MAINTENANCE 02767259 Supplier 100362 NORTHERN TOOL&EQUIPMENT(PCARD) R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 25 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20230441 4/10/2023 120679 U S BANK P CARD Continued,.. 36.12 ERRANT CHARGE(CREDITED) 441629 246921630851020 1030.6399 OTHER CHARGES INFORMATION TECHNOLOGY 27534750 Supplier 158381 GAYLORD TEXAN FRONT DE(PCARD) 207.00 APWA CNF NISSWA REGIS.SAAM 441641 246921630871001 5305.6276 SCHOOLS/CONFERENCES/EXP OTHERWATER MGMT/REPORT/DATA ENTR' 29054881 207.00 APWA CNF NISSWA REGIS.SAAM 441641 246921630871001 5365.6276 SCHOOLS/CONFERENCES/EXP OTHERSEWER MGMT/REPORTS/DATA ENT 29054881 206.99 APWA CNF NISSWA REGIS.SAAM 441641 246921630871001 5505.6276 SCHOOLS/CONFERENCES/EXP OTHERSTORM DRAIN MNTC/RPR/SUMPS 29054881 Supplier 148062 AMERICAN PUBLIC WORKS ASSN(PCARD) 55.06 TRAINING-MEALS 441645 246921630871006 1200.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE MANAGEMENT 47743346 Supplier 152669 SMOKEHOUSE(PCARD) 45,00 SERVICE PROGRAMMING#931 441622 246921630871008 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 72315398 Supplier 147392 AC DELCO TDS(PCARD) .32- WQ SALES TAX ADJUST 441619 246921630891016 5505.6229 GENERAL SUPPLIES STORM DRAIN MNTC/RPR/SUMPS 59620909 .32 WQ SALES TAX ADJUST 441619 246921630891016 5500.2330 DUE TO OTHER GOVERNMENT STORM DRAIN UTIL BALANCE SHEE 59620909 4,81 H&G ED OUTREACH MATERIALS 441619 246921630891016 5505.6229 GENERAL SUPPLIES STORM DRAIN MNTC/RPR/SUMPS 59620909 Supplier 100748 MICHAELS(PCARD) 29.42 TRAINING-MEALS 441644 246921630891019 1200.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE MANAGEMENT 12489647 Supplier 146424 POTBELLY(PCARD) 975.00 CIRCUIT BOARD IN HEATER 441666 246921630901027 2230.6266 REPAIRS-BUILDING GOLF SHOP BUILDING MAINTENANi 30648239 Supplier 158471 HOLMIN HEATING AND CO(PCARD) 499.00 TRIPLEX PUMP HAND TOOL 441668 246921630911038 1765.6211 SMALL TOOLS&EQUIPMENT PARK EQUIPMENT MAINTENANCE 42754286 Supplier 100362 NORTHERN TOOL&EQUIPMENT(PCARD) 256.00 CAPONI PLEIN ART 441679 246921630951069 1920.6249 OTHER CONTRACTUAL SERVICES SENIOR CENTER 85387620 Supplier 153313 CAPONI ART PARK(PCARD) 5.00 WINE SALE SIGN PERMIT 441692 246921630961072 5025,6280 DUES&SUBSCRIPTIONS LIQUOR#1 OPERATIONS 67354576 Supplier 149588 APPLE VALLEY,CITY OF(PCARD) .77- REC SALES TAX ADJUST 441694 246921630971079 1845.6229 GENERAL SUPPLIES REC SELF SUPPORT PROG GENER, R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 26 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20230441 4/10/2023 120679 U S BANK P CARD Continued.... 32979798 .77 REC SALES TAX ADJUST 441694 246921630971079 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 32979798 11.62 EASTER PROGRAM GOODIE BAGS 441694 246921630971079 1845,6229 GENERAL SUPPLIES REC SELF SUPPORT PROG GENER, 32979798 Supplier 100748 MICHAELS(PCARD) 2.00 REGISTRATION#4991 441621 247170530841508 1350.6215 EQUIPMENT-PARTS FIRE VEHICLE MAINTENANCE 40651538 Supplier 156894 DAKOTACOMN WSC SLC(PCARD) .05 NEW 4991 REGISTRATION 441620 247170530841608 1350.6215 EQUIPMENT-PARTS FIRE VEHICLE MAINTENANCE 48968131 Supplier 156893 DAKOTACOMN ADC SERVICEFEE(PCARD) 19.00 PLT RENEWAL-BRENNO 441608 247170530841708 1775.6280 DUES&SUBSCRIPTIONS PARK MAINTENANCE TRAINING 48081090 Supplier 111168 MN DEPT OF LABOR&INDUSTRY(PCARD) 245.52 MCFOA-ST CLOUD-MARSCHALL 441610 247554230841608 1015.6276 SCHOOLS/CONFERENCES/EXP OTHERCITY CLERK/ELECTIONS 48434496 245.52 MCFOA-ST CLOUD-GACKSTETTER 441611 247554230841608 1015.6276 SCHOOLS/CONFERENCES/EXP OTHERCITY CLERK/ELECTIONS 48434876 Supplier 137328 BEST WESTERN PLUS(PCARD) 165.00 CMC ENROLLMENT FEE-MARSCHALL 441658 247554230901309 1015.6275 SCHOOLS/CONFERENCES/EXP LOCAL CITY CLERK/ELECTIONS 06969602 Supplier 148080 IIMC(PCARD) 128.01 PERSONAL PURCHASE REIMB 441665 248019730907264 1200.6399 OTHER CHARGES POLICE MANAGEMENT 20612129 Supplier 148072 DAKOTA AWARDS&ENG(PCARD) 264.00 ULI MEMBERSHIP 2023-BENETTI 441603 249064130871704 1100.6280 DUES&SUBSCRIPTIONS DEV MANAGEMENT 95722305 Supplier 139977 URBAN LAND INSTITUTE(PCARD) 30.59 ACCIDENTAL PURCHASE-REMIBURSED 442308 249416630888380 1200.6399 OTHER CHARGES POLICE MANAGEMENT 00502448 Supplier 129038 HOLIDAY STATIONSTORES#316(PCARD) 270.00 YELLOW PAGES ONLINE AD 441672 249416830958380 2205.6239 PRINTING GOLF MANAGEMENT 09058037 Supplier 148969 HIBU INC(PCARD) .85- INSP SALES TAX ADJUST 441606 249430030892070 1400.6215 EQUIPMENT-PARTS INSPECTIONS MANAGEMENT 21100259 ,85 INSP SALES TAX ADJUST 441606 249430030892070 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 21100259 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 27 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20230441 4/10/2023 120679 U S BANK P CARD Continued... 12.83 EV KEY BATTERY 441606 249430030892070 1400.6215 EQUIPMENT-PARTS INSPECTIONS MANAGEMENT 21100259 Supplier 148066 BATTERIES PLUS BULBS(PCARD) 17.09- CABLE SALES TAX ADJUST 441681 249430030957005 2012.6280 DUES&SUBSCRIPTIONS CABLE TV JOINT POWERS 50127430 17.09 CABLE SALES TAX ADJUST 441681 249430030957005 2010.2330 DUE TO OTHER GOVERNMENT CABLE TV RESERVE BALANCE SHE 50127430 256.97 ADOBE SUBSCRIPTION 441681 249430030957005 2012.6280 DUES&SUBSCRIPTIONS CABLE TV JOINT POWERS 50127430 Supplier 154851 ADOBE AFTEREFFECTS(PCARD) 10,75- POL SALES TAX ADJUST 441689 249430130960101 1255,6229 GENERAL SUPPLIES POLICE GUN RANGE 94699960 10.75 POL SALES TAX ADJUST 441689 249430130960101 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 94699960 161.56 RANGE SUPPLIES 441689 249430130960101 1255,6229 GENERAL SUPPLIES POLICE GUN RANGE 94699960 Supplier 143525 HOME DEPOT STORE#2833(PCARD) 59.95- LTS COSTUME RETURN 441655 740552330890140 5245,6229 GENERAL SUPPLIES ARENA 1 LEARN TO SKATE 00241571 Supplier 157101 WEISSMANS THEATRICAL(PCARD) 399.00- TRAINING REFUND FOR DENIS 441662 742476030931005 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 02467264 Supplier 157477 ECKBERG LAMMERS(PCARD) 19,633.87 20230528 5/26/2023 148015 EMPOWER 350.00 MNDCP-ROTH 457 CONTRIBUTIONS 442019 52423822079 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,916,00 MNDCP-457 CONTRIBUTIONS 442019 52423822079 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,266.00 20230529 5/26/2023 148869 EMPOWER(HCSP) 327.82 SERGEANT HCSP FUNDING-GROSS WA 442010 524238220711 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,084.82 ADMIN HCSP FUNDING-GROSS WAGES 442010 524238220711 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,261.28 SCH 2 HCSP FUNDING-GROSS WAGES 442010 524238220711 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,558.78 POLICE HCSP FUNDING-GROSS WAGE 442010 524238220711 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 53,387.64 HCSP FUNDING-ANN LV/COMP 442010 524238220711 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 57,620.34 20230530 5/30/2023 102664 US BANK 11,256.54 EMPLOYEE MEDICARE 442017 52423822077 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 28 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20230530 5/30/2023 102664 US BANK Continued... 11,256.54 CITY SHARE FICA 442017 52423822077 9000;2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING SAL SHEET 33,334.29 EMPLOYEE FICA 442017 52423822077 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 33,334.29 CITY SHARE FICA 442017 52423822077 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 73,493.25 FEDERAL TAXES PR 442017 52423822077 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 162,674.91 20230531 5/23/2023 101238 MINNESOTA CHILD SUPPORT PAYMEN 138.00 CHILD SUPPORT DEDUCTIONS 442015 52423822075 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 443.00 CHILD SUPPORT DEDUCTIONS 442016 52423822076 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 581.00 20230532 5/30/2023 100657 MN DEPT OF REVENUE 33,911.60 STATE TAX WITHHOLDING 442014 52423822074 9000,2112 ACCRUED STATE W/H PAYROLL CLEARING BAL SHEET 33,911.60 20230533 5/30/2023 100392 PUBLIC EMPLOYEES RETIREMENT AS 61,732.18 EMPLOYEE SHARE PERA 442013 52423822073 9000.2114 ACCRUED PERA PAYROLL CLEARING BAL SHEET 81,254.37 CITY SHARE PERA 442013 52423822073 9000.2114 ACCRUED PERA PAYROLL CLEARING BAL SHEET 142,986.55 20230534 5/26/2023 148841 FURTHER 6,895.82 HSA EMPLOYEE FUNDING 442009 524238220710 9000.2125 ACCRUED HSA/HRA BENEFIT PAYROLL CLEARING BAL SHEET 6,895.82 20230535 5/26/2023 157977 WEX HEALTH INC 10.97 FLEX SPENDING MEDICAL 2023 442344 20230526 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 34.00 FLEX SPENDING MEDICAL 2023 442344 20230526 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 235.30 FLEX SPENDING DAYCARE 2023 442344 20230526 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 384.62 FLEX SPENDING DAYCARE 2023 442344 20230526 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 664.89 20230536 5/26/2023 100009 AFSCME COUNCIL#5 1,202.52 UNION DUES 441133 51023827431 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,202.52 UNION DUES 442008 52423822071 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,405,04 20230537 5/26/2023 151440 VANTAGEPOINT TRANSFER AGENTS 2,653.50 ROTH 457-PLAN#301171-FIRE TOO 442011 524238220712 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,653,50 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 5/31/2023 10:45:47 Council Check Register by GL Page- 29 Council Check Register by Invoice&Summary 4/10/2023 -- 6/2/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20230538 5/26/2023 100240 VANTAGEPOINT TRANSFER AGENTS-457 FT Continued... 28,128.55 ICMA-PLAN#301171-FIRE TOO 442012 52423822072 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 28,128.55 20230539 5/26/2023 126459 VANTAGEPOINT TRANSFER AGENTS-ROTH 2,491.47 ROTH IRA-PLAN#705481 442018 52423822078 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,491.47 20230540 5/22/2023 100873 HEALTHPARTNERS(DENTAL CLAIMS 6,009.75 DENTAL CLAIMS 5/11-5/17/23 442340 20230517 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 6,009.75 20230541 5/15/2023 100873 HEALTHPARTNERS(DENTAL CLAIMS 3,593.73 DENTAL CLAIMS 5/4-5/10/23 442341 20230510 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 3,593-73 20230542 5/8/2023 100873 HEALTHPARTNERS(DENTAL CLAIMS 2,882.69 DENTAL CLAIMS 4/27-5/3/23 442342 20230503 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 2,882.69 20230543 5/1/2023 100873 HEALTHPARTNERS(DENTAL CLAIMS 3,111.59 DENTAL CLAIMS 4/20-4/26/23 442343 20230426 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 3,111.59 20230544 5/26/2023 100038 APPLE VALLEY FIREFIGHTERS RELI 2,000.00 SUPPLEMENTAL STATE AID'22 442114 20230518 1365.6319 REIMBURSEMENT OF REV COLL FOR FIRE RELIEF 2,000.00 734,262.63 Grand Total Payment Instrument Totals Checks 154,624,75 EFT Payments 481,130,30 A/P ACH Payment 98,507.58 Total Payments 734,262.63 1 i II R55CKS2 LOGIS100 CITY OF APPLE VALLEY 5/31/2023 10:45:51 + Note: Payment amount may not reflect the actual amount due to data sequencing and/or data selection. Council Check Summary Page- 1 4/10/2023 - 6/2/2023 Company Amount 01000 GENERAL FUND 60,362.91 02010 CABLE TV RESERVE FUND 306.91 02025 ROAD ESCROW FUND 17,261.87 02090 PARTNERS IN EDUCATION 577.11 02200 VALLEYWOOD GOLF FUND 10,135.53 03260 TIF DOWNTOWN REDEVELOPMENT 185.63 04000 MUNICIPAL BUILDING FUND 2,470.45 04420 '21 FACILITIES CIP 57,358.95 04500 CONSTRUCTION PROJECTS 12,776.50 05000 LIQUOR FUND 66,962.85 05200 ARENA FUND 1,397.30 05300 WATER&SEWER FUND 29,929.36 05500 STORM DRAINAGE UTILITY FUND 7,423.42 05600 CEMETERY FUND LEVEL PROGRAM 750.00 • 05800 STREET LIGHT UTIL FUND 1,204.35 07100 INSURANCE TRUST DENTAL FUND 15,597.76 07200 RISK MANAGEMENT/INSURANCE FUND 619.00 07400 VERF-POLICE 394.00 07445 VERF-VALLEYWOOD GOLF 5,269.06 09000 PAYROLL CLEARING FUND 443,279.67 Report Totals 734,262.63 1 I T II 1 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6///2023 10:40:34 Council Check Register by GL Page- 1 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29053 6/9/2023 100101 ACE HARDWARE 1.73- DISCOUNT 442875 101305973841 1060.6333 GENERAL-CASH DISCOUNTS MUNICIPAL BLDG&GROUNDS MN1 17.36 MISC BOLTS/WASHERS 442875 101305973841 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 7.99- DISCOUNT 442874 101310975171 1340.6333 GENERAL-CASH DISCOUNTS FIRE BLDG&GROUNDS MNTC 79,90 SOFTENER PELLETS 442874 101310975171 1340.6229 GENERAL SUPPLIES FIRE BLDG&GROUNDS MNTC 1.37- DISCOUNT 442871 101340974651 5210.6333 GENERAL-CASH DISCOUNTS ARENA 1 BUILDING MAINTENANCE 13.74 NUTS AND BOLTS 442871 101340974651 5210.6215 EQUIPMENT-PARTS ARENA 1 BUILDING MAINTENANCE .99- DISCOUNT 442457 101340975121 5270.6333 GENERAL-CASH DISCOUNTS ARENA 2 EQUIPMENT MAINT-HAYE: 9_99 BELT 442457 101340975121 5270.6215 EQUIPMENT-PARTS ARENA 2 EQUIPMENT MAINT-HAYEE 1.05- DISCOUNT 442876 101340975621 5265.6215 EQUIPMENT-PARTS ARENA 2 BLDG MAINTENANCE-HAY 10.56 NUTS AND BOLTS 442876 101340975621 5265,6215 EQUIPMENT-PARTS ARENA 2 BLDG MAINTENANCE-HAY 3.75- DISCOUNT 442877 101360975551 1715.6333 GENERAL-CASH DISCOUNTS PARK ATHLETIC FIELD MAINTENAN( 37.56 QP QUICK COUPLER 442877 101360975551 1715,6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENAN( .49- DISCOUNT 442873 101400973901 5380.6333 GENERAL-CASH DISCOUNTS SEWER LIFT STN REPAIR&MNTC 4.99 LIFT PARTS 442873 101400973901 5380.6215 EQUIPMENT-PARTS SEWER LIFT STN REPAIR&MNTC 4.53- DISCOUNT 442872 101400974821 5330.6333 GENERAL-CASH DISCOUNTS WTR MAIN/HYDRANT/CURB STOP IV 45.35 SOCKET FOR CB STRIPPED NUT 442872 101400974821 5330.6211 SMALL TOOLS&EQUIPMENT WTR MAIN/HYDRANT/CURB STOP IV 197.55 29054 6/9/2023 100389 ALPHAGRAPHICS 191.18 PROMO SIGNS FOR WINE EVENT 442492 124000 5005.6239 PRINTING LIQUOR GENERAL OPERATIONS 191,18 29055 6/9/2023 144685 AM CRAFT SPIRITS INC 65,70 LIQ#3 00051504 442464 16855 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 65.70 29056 6/9/2023 100709 BATTERIES PLUS BULBS 594.32 BATTERIES(4)HAYES ARENA 442478 P62491399 5270.6215 EQUIPMENT-PARTS ARENA 2 EQUIPMENT MAINT-HAYE 594;32 29057 6/9/2023 100058 BELLBOY CORPORATION 23.60 TAX#1 00004928 442510 106832800 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 128.90 NTAX#1 00004928 442511 106832800 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 72.00 TAX#1 00004928 442512 106863500 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 69.45 NTAX#1 00004928 442513 196863500 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 46.55 NTAX#2 00004928 442517 106863600 5055,6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 244.80 LIQ#3 00004928 442524 106863700 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 48.00 TAX#3 00004928 442525 106863700 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 40.10 NTAX#3 00004928 442526 106863700 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 158.40 TAX#3 00004928 442527 106865100 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/7/2023 10:40:34 Council Check Register by GL Page- 2 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29057 6/9/2023 100058 BELLBOY CORPORATION Continued... 20.00 TAX#3 00004928 442535 106890400 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 37.90 NTAX#3 00004928 442536 106890400 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 129.00 TAX#1 00004928 442514 106893400 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 5.00- CMTAX#1 00004928 442515 106893400 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 87.00 NTAX#1 00004928 442516 106893400 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 831.75 LIQ#1 00004928 442518 99491300 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 14.00 FREIGHT#1 00004928 442519 99491300 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,159.50 LIQ#1 00004928 442520 99565500 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 18.00 FREIGHT#1 00004928 442521 99565500 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 578.76 LIQ#3 00004928 442522 99565900 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 12.00 FREIGHT#3 00004928 442523 99565900 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 851.00 LIQ#3 00004928 442531 99636900 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 152.00- CMLIQ#3 00004928 442532 99636900 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 99.00 TAX#3 00004928 442533 99636900 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 16.36 FREIGHT#3 00004928 442534 99636900 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 99.00 TAX#3 00004928 442528 99643900 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 67.95 NTAX#3 00004928 442529 99643900 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 4,00 FREIGHT#3 00004928 442530 99643900 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 4,700.02 29058 6/9/2023 157587 BIX PRODUCE COMPANY LLC 181.20 NO TAX#1 00052874 442537 5785513 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 181.20 29059 6/9/2023 157178 BLUE CLOUD DISTRIBUTION OF MINNESOTA 270.00 BEER#2 00052855 442592 100960859 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 270.00 29060 6/9/2023 142897 BOLTON&MENK,INC. 3,940.00 FINAL DESIGN 442488 310775 4422.6235 2021154G CONSULTANT SERVICES '21 FACILITIES CIP 3,940.00 29061 6/9/2023 121092 BOURGET IMPORTS 528,00 WINE#3 00045600 442540 197013 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 12.00 FREIGHT#3 00045600 442541 197013 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 800.00 WINE#3 00045600 442538 197014 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 18.00 FREIGHT#3 00045600 442539 197014 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,358.00 29062 6/9/2023 101562 CDW GOVERNMENT INC R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/7/2023 10:40 34 Council Check Register by GL Page- 3 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29062 6/9/2023 101562 CDW GOVERNMENT INC Continued... 113.39 COMPUTER HARD DRIVES 442416 JM44514 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 97.50 ETHERNET CABLES 442415 JN50911 1030,6211 SMALL TOOLS&EQUIPMENT INFORMATION TECHNOLOGY 210,89 29063 6/9/2023 100102 COLLEGE CITY BEVERAGE 13.20- CMBEER#3 00000114 442753 179700125 5085,6530 BEER LIQUOR#3 STOCK PURCHASES 432.60 LIQ#1 00000114 442721 904654 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 10,424.00 BEER#1 00000114 442722 904655 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 131.95 TAX#1 00000114 442723 904655 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 55.00 NTAX#1 00000114 442724 904655 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 42.30 LIQ#2 00000114 442741 904687 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 67.20 WINE#2 00000114 442742 904687 5055,6520 WINE LIQUOR#2 STOCK PURCHASES 1,636.40 BEER#2 00000114 442743 904689 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 1,265.42 LIQ#3 00000114 442754 904744 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 8,913.50 BEER#3 00000114 442755 904745 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 36.00 TAX#3 00000114 442756 904745 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 26.00 NTAX#3 00000114 442757 904745 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 32.93- CMBEER#1 00000114 442725 906937 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 115.00 TAX#1 00000114 442726 906938 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 586.30 LIQ#1 00000114 442727 906939 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 8,310.98 BEER#1 00000114 442728 907041 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 200.15 TAX#1 00000114 442729 907041 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 26.00 NTAX#1 00000114 442730 907041 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 5.20 BEER#2 00000114 442744 907042 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 75.90 LIQ#2 00000114 442745 907043 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 4,824.30 BEER#2 00000114 442746 907044 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 28.94- CMBEER#3 00000114 442758 907151 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 2,401.50 LIQ#3 00000114 442759 907152 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 75.00 WINE#3 00000114 442760 907152 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 6,717.15 BEER#3 00000114 442761 907153 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 36.30 TAX#3 00000114 442762 907153 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 16.00 NTAX#3 00000114 442763 907153 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 1,068.18 LIQ#1 00000114 442733 909102 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 358.40- CMBEER#3 00000114 442764 909205 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 336.00 BEER#3 00000114 442765 909206 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 146,00 BEER#1 00000114 442732 909408 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 73,65- CMBEER#1 00000114 442731 909409 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 6,475.65 BEER#1 00000114 442734 909410 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 42.30 LIQ#2 00000114 442747 909411 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 33.60 WINE#2 00000114 442748 909411 5055.6520 WINE LIQUOR#2 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/7/2023 10:40:34 Council Check Register by GL Page- 4 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29063 6/9/2023 100102 COLLEGE CITY BEVERAGE Continued... 1,562.25 BEER#2 00000114 442749 909412 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 39.00 LIQ#3 00000114 442766 909493 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 4,376.60 BEER#3 00000114 442767 909494 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 278.50 CC LIQUOR 442851 909552 2270.6429 GOLF-LIQUOR GOLF FOOD&BEVERAGE 19.20- CMBEER#1 00000114 442735 911631 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 399.55 LIQ#1 00000114 442736 911632 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 75.00 WINE#1 00000114 442737 911632 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 10,457.00 BEER#1 00000114 442738 911633 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 15.00 TAX#1 00000114 442739 911633 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 26.00 NTAX#1 00000114 442740 911633 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 12.00- CMBEER#2 00000114 442750 911719 5055,6530 BEER LIQUOR#2 STOCK PURCHASES 145.00 LIQ#2 00000114 442751 911720 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 7,922.90 BEER#2 00000114 442752 911721 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 543.65 LIQ#3 00000114 442768 911772 5085.6510 • LIQUOR LIQUOR#3 STOCK PURCHASES 6,850.20 BEER#3 00000114 442769 911773 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 38.55 TAX#3 00000114 442770 911773 5085,6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 27.70 NTAX#3 00000114 442771 911773 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 86,740.46 29064 6/9/2023 100128 DAKOTA ELECTRIC ASSOCIATION 41.96 COBBLESTONE LK PKWY LIGHTS MAY 442572 200001029347MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 168.66 QUARRY POINT TOWER MAY 442573 200001036888MAY 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 206.05 VALLEYWOOD MAINT BLDG MAY 442574 200001348960MAY 2230.6255 UTILITIES-ELECTRIC GOLF SHOP BUILDING MAINTENANI 23 58.78 FIRE STA 2 FINAL ELECTRIC 442425 200001454503FIN 1340.6255 UTILITIES-ELECTRIC FIRE BLDG&GROUNDS MNTC AL23 196.19 VALLEYWOOD RESERVOIR MAY 442832 200002244242MAY 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 64.86 SIGNAL 140TH/GARDNVW MAY 442421 200003037769MAY 5805.6255 UTILITIES-ELECTRIC STREET LIGHT UTILITY FUND 23 37.34 SIGNAL 140TH/HAYES MAY 442422 200003037777MAY 5805.6255 UTILITIES-ELECTRIC STREET LIGHT UTILITY FUND 23 155.33 15298 153RD ST LIGHTS MAY 442833 200003155579MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 52.00 15850 DRAWSTONE TRL LIGHTS MAY 442834 200003472842MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 46.08 15750 DIAMOND WAY LIGHTS MAY 442835 200003472859MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/7/2023 10:40:34 Council Check Register by GL Page- 5 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29064 6/9/2023 100128 DAKOTA ELECTRIC ASSOCIATION Continued... 30.40 15745 COBBLESTONE LK PKWY LIGH 442836 200003472867MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 18.69 158TH/DIAMOND PATH MOONLIGHT M 442837 200003472875MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 58.82 COBBLESTONE LK PKY LIGHTS MAY 442838 200003571957MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 44.92 FOUNDERS/GALAXIE SIGNAL MAY 442565 200003777430MAY 5805,6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 32.59 GALAXIE/FOUNDER LN SPKLR MAY 442566 200003919925MAY 1610.6255 UTILITIES-ELECTRIC STREET/BOULEVARD REPAIR&MN 23 256.12 15281 FOUNDERS BLVD LIGHTS MAY 442567 200004198750MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 193.36 LIFT STN STRM SWR GALAXIE MAY 442568 200004229209MAY 5505.6255 UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 23 16.76 GARDENVIEW DR PK SHLTR MAY 442423 200004331096MAY 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 23 19.73 REDWOOD PKS RESTRM MAY 442424 200004514691MAY 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 23 2,002.52 VALLEYWOOD CLUBHOUSE MAY 442571 200004985206MAY 2215.6255 UTILITIES-ELECTRIC GOLF CLUBHOUSE BUILDING 23 21.27 COBBLESTONE N 2ND ADDITION MAY 442570 200005663463MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 32.56 COBBLESTONE N 2ND ADDITION MAY 442569 200005663471MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 24 17.39 15763 HEYWOOD CT MAY 442420 200010053463MAY 1210.6255 UTILITIES-ELECTRIC POLICE FIELD OPERATIONS/PATRO 23 3,772.38 29065 6/9/2023 140324 DAKOTA UNLIMITED 15.93- PK SALES TAX ADJUST 442865 20230525 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 15_93 PK SALES TAX ADJUST 442865 20230525 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 239.46 COBBLESTONE DOCK REPAIR 442865 20230525 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 239.46 29066 6/9/2023 117768 DRAIN PRO PLUMBING 252.00 SHOWER REPAIR PARTS. 442454 71186 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 252 00 29067 6/9/2023 100157 FACTORY MOTOR PARTS CO 193.54 FRONT ROTORS#405 442878 75468276 5345.6215 EQUIPMENT-PARTS WATER EQUIP/VEHICLE/MISC MNTC R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/7/2023 10:40:34 Council Check Register by GL Page- 6 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29067 6/9/2023 100157 FACTORY MOTOR PARTS CO Continued... 193.54 29068 6/9/2023 120313 FASTENAL COMPANY 57.26 NUTS&BOLTS HARALD WAY PRV 442438 MNTC1279342 5330.6215 EQUIPMENT-PARTS WTR MAIN/HYDRANT/CURB STOP IV 57.26 29069 6/9/2023 116265 GALETON 70.56 GLOVES 442847 2684657 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 70.56 29070 6/9/2023 150543 GROUP HEALTH INC-WORKSITE 614.40 EAP APRIL 2023 442474 W852859 9000.2115 ACCRUED MEDICAL INSURANCE PAYROLL CLEARING BAL SHEET 614.40 29071 6/9/2023 103314 INNOVATIVE OFFICE SOLUTIONS 4,26 DIVIDER TABS-AITKIN 442426 IN4203222 1035.6210 OFFICE SUPPLIES FINANCE 48.46 LIQ1 TAPE,PADS,STAPLES 442864 IN4213281 5025.6210 OFFICE SUPPLIES LIQUOR#1 OPERATIONS 52.72 29072 6/9/2023 131791 IRRIGATION BY DESIGN INC 3.49- EDUBLDG DISCOUNT 442435 20787102 2092.6333 GENERAL-CASH DISCOUNTS EDUCATION BUILDING FUND 349.25 EDUBLDG-IRRIGATION 442435 20787102 2092.6249 OTHER CONTRACTUAL SERVICES EDUCATION BUILDING FUND 878,16 COBBLESTONE WEST IRRIGATION 442460 20787108 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 1,891.82 COBBLESTONE EAST IRRIGATION 442459 20787109 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 3,115,74 29073 6/9/2023 100293 MACQUEEN EQUIPMENT 57,87 SWEEPER PARTS 442498 P49844 5505.6215 EQUIPMENT-PARTS STORM DRAIN MNTC/RPR/SUMPS 57.87 29074 6/9/2023 145276 MALLOY MONTAGUE KARNOWSKI RADOSEVICH&C 1,451.00 AUDIT 2022 ACFR 442491 54489 1045.6235 CONSULTANT SERVICES INDEPENDENT AUDIT 1,463,00 AUDIT 2022 ACFR 442491 54489 5005.6235 CONSULTANT SERVICES LIQUOR GENERAL OPERATIONS 1,293.00 AUDIT 2022 ACFR 442491 54489 5365.6235 CONSULTANT SERVICES SEWER MGMT/REPORTS/DATA ENT 1,293.00 AUDIT 2022 ACFR 442491 54489 5305.6235 CONSULTANT SERVICES WATER MGMT/REPORT/DATA ENTR' 5,500.00 29075 6/9/2023 151844 MAVERICK WINE LLC 1,360.20 LIQ#3 00052289 442561 992703 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 16.50 FREIGHT#3 00052289 442562 992703 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/7/2023 10:40:34 Council Check Register by GL Page- 7 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29075 6/9/2023 151844 MAVERICK WINE LLC Continued... 111.96 WINE#3 00052289 442563 992745 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 1.50 FREIGHT#3 00052289 442564 992745 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 600.00 LIQ#1 00052289 442556 993602 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 231.96 WINE#1 00052289 442557 993602 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 6.00 FREIGHT#1 00052289 442558 993602 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 845.04 LIQ#1 00052289 442559 997111 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 4.50 FREIGHT#1 00052289 442560 997111 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 3,177.66 29076 6/9/2023 100348 MTI DISTRIBUTING CO 138.45 CONTROLLER 442496 138780600 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 138.45 29077 6/9/2023 146279 NORDIC MECHANICAL SERVICES,I 235.00 VESTIBULE HEATER REPAIR WTP 442436 69447 5325.6266 REPAIRS-BUILDING WATER TREATMENT FCLTY MNTC/R 235.00 29078 6/9/2023 111219 NORTHERN SAFETY TECHNOLOGY INC 16,420,42 4991 VEHICLE UPFIT 442887 55665 7405.1750.120 TRANSPOR EQUIPMNT-10 YRS VERF-FIRE BAL SHEET 64.38 VEHICLE LIGHTS 442507 55899 1350.6215 EQUIPMENT-PARTS FIRE VEHICLE MAINTENANCE 16,484,80 29079 6/9/2023 148951 PERFORMANCE PLUS LLC 149.00 ANNUAL PHYSICAL-GABE 442434 123470 1300.6235 CONSULTANT SERVICES FIRE MANAGEMENT 149.00 29080 6/9/2023 145515 SCHUFT,STEVE 246.20 LIQ1 1/6-5/27 MILEAGE-SCHUFT 442863 20230527 5025.6277 MILEAGE/AUTO ALLOWANCE LIQUOR#1 OPERATIONS 246.20 29081 6/9/2023 143628 SCHWICKERT'S TECTA AMERICA 1,110.00 HUMIDITY SENSOR REPLACEMENT 442484 S510110177 5325.6266 REPAIRS-BUILDING WATER TREATMENT FCLTY MNTC/R 1,110.00 29082 6/9/2023 100829 SHAMROCK GROUP INC 612.50 ICE MACHINE REPAIR. 442490 2887153 1940.6265 REPAIRS-EQUIPMENT AQUATIC SWIM CENTER 612.50 . 29083 6/9/2023 144495 SMALL LOT MN 254.00 LIQ#3 00051469 442783 65271 5085,6510 LIQUOR LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/7/2023 10:40:34 Council Check Register by GL Page- 8 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29083 6/9/2023 144495 SMALL LOT MN Continued... 332.04 WINE#3 00051469 442784 65271 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 5.00 FREIGHT#3 00051469 442785 65271 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 591.04 29084 6/9/2023 145210 STEPP MFG 92.87 UNIT 336 FUEL FILTER 442853 62793 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 92.87 29085 6/9/2023 158494 TJ DVORAK MECHANICAL 745.00 375XL RPZ REBUILD&975 TEST 442480 5115 5330.6265 REPAIRS-EQUIPMENT WTR MAIN/HYDRANT/CURB STOP N 150.00 SCHULLER SHOES TEMP HYDRANT 442437 5120 5330.6265 REPAIRS-EQUIPMENT WTR MAIN/HYDRANT/CURB STOP N 895.00 29086 6/9/2023 147460 TRADITION WINE&SPIRITS 864.00 WINE#3 00051881 442789 36207 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 18.00 FREIGHT#3 00051881 442790 36207 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 882.00 29087 6/9/2023 100481 TRI-STATE BOBCAT INC 3,390,00 T66 RUBBER TRACKS 442486 P96471 1610,6730 CAPITAL OUTLAY-TRANSPORTATION STREET/BOULEVARD REPAIR&MN- 2.59 SPRAYER DUST CAP 442497 P96745 1610.6215 EQUIPMENT-PARTS STREET/BOULEVARD REPAIR&MN 3,392.59 29088 6/9/2023 101587 TWIN CITY WATER CLINIC INC 275.00 WATER TESTING 442506 18971 2027.6810 2023101G CONSTRUCTION IN PROGRESS ROAD ESCROW 275.00 29089 6/9/2023 158483 VINCO INC 53,627.50 FIRE STN RECONFIG-PAYAPP#2 442471 20230425 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 53,627.50 29090 6/9/2023 122010 VINOCOPIA 352.25 LIQ#3 00046257 442798 329651 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 400.00 WINE#3 00046257 442799 329651 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 120.00 TAX#3 00046257 442800 329651 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 18.00 FREIGHT#3 00046257 442801 329651 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 148.00 LIQ#1 00046257 442791 330116 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 408_00 WINE#1 00046257 442792 330116 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 120.00 TAX#1 00046257 442793 330116 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 16.50 FREIGHT#1 00046257 442794 330116 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/7/2023 10:40:34 Council Check Register by GL Page- 9 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29090 6/9/2023 122010 VINOCOPIA Continued... 144.00 LIQ#2 00046257 442795 330398 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 120.00 TAX#2 00046257 442796 330398 5055,6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 14.00 FREIGHT#2 00046257 442797 330398 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 75.50 LIQ#3 00046257 442802 330399 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 240.00 WINE#3 00046257 442803 330399 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 7.50 FREIGHT#3 00046257 442804 330399 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 2,183.75 29091 6/9/2023 100081 WASTE MANAGEMENT-BURNSVILLE LANDFILL 444.87 PARK TRASH 442462 3658602911 1720.6240 CLEANING SERVICE/GARBAGE REMOVPARK GROUNDS MAINTENANCE 444.87 29092 6/9/2023 100520 WINE COMPANY,THE 1.825.00 WINE#3 00015926 442807 235998 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 20.00 FREIGHT#3 00015926 442808 235998 5085,6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 592.00 WINE#1 00015926 442805 236678 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 12.00 FREIGHT#1 00015926 442806 236678 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 2,449,00 316337 6/7/2023 147492 ACUSHNET COMPANY 14.49- GOLF SALES TAX ADJUST 442413 915793108 2260.6414 GOLF-CLUBS GOLF PRO SHOP MERCH SALES 14,49 GOLF SALES TAX ADJUST 442413 915793108 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 225.24 TITLEIST CLUBS 442413 915793108 2260.6414 GOLF-CLUBS GOLF PRO SHOP MERCH SALES 225.24 316338 6/7/2023 152774 ADIDAS AMERICA INC 55.22 FREIGHT 442476 6159255074 2260.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES 2,487.50 ADIDAS CLOTHING 442476 6159255074 2260.6413 GOLF-CAPS/HATS/CLOTHING GOLF PRO SHOP MERCH SALES 32.61 FREIGHT 442477 6159255080 2260.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES 1,104-00 CLOTHING 442477 6159255080 2260.6413 GOLF-CAPS/HATS/CLOTHING GOLF PRO SHOP MERCH SALES 3,679.33 316339 6/7/2023 100089 ADVANCE AUTO PARTS 1.98 SMALL EQUIPMENT PARTS 442859 1544430694 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 9.23 BELT 442860 1594430670 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 52.60 AIR FILL NOZZLES 442431 1594431112 5375.6211 SMALL TOOLS&EQUIPMENT SEWER MAINTENANCE AND REPAIF 52.61 AIR FILL NOZZLES 442431 1594431112 5320.6211 SMALL TOOLS&EQUIPMENT WATER WELL/BOOSTER STN MNT/F 116.42 316340 6/7/2023 153995 AMAZON CAPITAL SERVICES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/7/2023 10:40:34 Council Check Register by GL Page- 10 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316340 6/7/2023 153995 AMAZON CAPITAL SERVICES Continued... 159,49 TURF SAVER TIRES 442418 11C3X67H9HX1 2240.6215 EQUIPMENT-PARTS GOLF EQUIPMENT MAINTENANCE 65.75 FUEL FILTERS#336 442882 19JRQ3VH1KLW 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 31.38 FACE SHIELD 442861 19RYDY916CQG 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 135.98 CLEANING CART FOR TEEN CENTER 442455 1QLV7W6L6PVQ 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 549,99 BASES(3 SETS)ATHLETIC FIELDS 442465 1V693QGPDHGR 1715.6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENAN( 942,59 316341 6/7/2023 100023 ANDERSEN INC,EARL F 72.10 SIGN BREAKAWAYS 442447 1321181N 1680.6229 GENERAL SUPPLIES TRAFFIC SIGNS/SIGNALS/MARKER; 72.10 316342 6/7/2023 154253 APPLE FORD LINCOLN 396.36 POL VEHICLE LEASE-MAY 442432 20230512 1215.6310 RENTAL EXPENSE POLICE DETECTIVE UNIT 10.79 BOLTS#338 TURBO 442881 618675 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 13.70 BOLTS#338 TURBO 442880 618741 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 118.80 TURBO PIPE#338 442388 619228 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 41.58 EXHAUST GASKET #338 442386 619318 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 24.42 SPARK PLUGS#916 442879 620115 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 225.00- CORE RACK&PINION#950 442374 CM617239 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 380.65 316343 6/7/2023 100036 APPLE VALLEY CHAMBER OF COMMER 25.00 STATE OF CITY-DIAZ 442494 25527 1013.6275 SCHOOLS/CONFERENCES/EXP LOCAL CODE ENFORCEMENT 25.00 STATE OF CITY-GRENDAHL 442494 25527 1005,6275 SCHOOLS/CONFERENCES/EXP LOCAL MAYOR/CITY COUNCIL 25.00 STATE OF CITY-GOODWIN 442494 25527 1005,6275 SCHOOLS/CONFERENCES/EXP LOCAL MAYOR/CITY COUNCIL 25.00 STATE OF CITY-SHARPE 442494 25527 1100.6275 SCHOOLS/CONFERENCES/EXP LOCAL DEV MANAGEMENT 25.00 STATE OF CITY-HEERALALL 442494 25527 1010.6275 SCHOOLS/CONFERENCES/EXP LOCAL ADMINISTRATION 25.00 STATE OF CITY-LAWELL 442494 25527 1010.6275 SCHOOLS/CONFERENCES/EXP LOCAL ADMINISTRATION 25.00 STATE OF CITY-GRAWE 442494 25527 1010.6275 SCHOOLS/CONFERENCES/EXP LOCAL ADMINISTRATION 25.00 STATE OF CITY-ELVIN 442494 25527 1300.6275 SCHOOLS/CONFERENCES/EXP LOCAL FIRE MANAGEMENT 25.00 STATE OF CITY-NELSON 442494 25527 1300.6275 SCHOOLS/CONFERENCES/EXP LOCAL FIRE MANAGEMENT 25.00 STATE OF CITY-BERGMAN 442494 25527 1005.6275 SCHOOLS/CONFERENCES/EXP LOCAL MAYOR/CITY COUNCIL 25.00 STATE OF CITY-HEDDING 442494 25527 1300.6275 SCHOOLS/CONFERENCES/EXP LOCAL FIRE MANAGEMENT 25,00 STATE OF CITY-BENETTI 442494 25527 1100.6275 SCHOOLS/CONFERENCES/EXP LOCAL DEV MANAGEMENT 25.00 STATE OF CITY-FRANCIS 442494 25527 1200.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE MANAGEMENT 25.00 STATE OF CITY-HEDBERG 442494 25527 1035.6275 SCHOOLS/CONFERENCES/EXP LOCAL FINANCE 25.00 STATE OF CITY-GACKSTETTER 442494 25527 1015.6275 SCHOOLS/CONFERENCES/EXP LOCAL CITY CLERK/ELECTIONS 25.00 STATE OF CITY-MELANDER 442494 25527 1135.6275 SCHOOLS/CONFERENCES/EXP LOCAL DEV CODE COMPLIANCE 25.00 STATE OF CITY-MARSCHALL 442494 25527 1010.6275 SCHOOLS/CONFERENCES/EXP LOCAL ADMINISTRATION 25,00 STATE OF CITY-HAAS 442494 25527 1020.6275 SCHOOLS/CONFERENCES/EXP LOCAL HUMAN RESOURCES i R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/7/2023 10:40:34 Council Check Register by GL Page- 11 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316343 6/7/2023 100036 APPLE VALLEY CHAMBER OF COMMER Continued... 25.00 STATE OF CITY-SAAM 442494 25527 1500.6275 SCHOOLS/CONFERENCES/EXP LOCAL PW MANAGEMENT 25.00 STATE OF CITY-CARLSON 442494 25527 1700.6275 SCHOOLS/CONFERENCES/EXP LOCAL PARK&RECREATION MANAGEMEN 25.00 STATE OF CITY-KLINE 442494 25527 2012.6275 SCHOOLS/CONFERENCES/EXP LOCAL CABLE TV JOINT POWERS 25.00 STATE OF CITY-KLAUSLER 442494 25527 2012,6275 SCHOOLS/CONFERENCES/EXP LOCAL CABLE TV JOINT POWERS 25.00 STATE OF CITY-BONDESON 442494 25527 2012.6275 SCHOOLS/CONFERENCES/EXP LOCAL CABLE TV JOINT POWERS 575.00 316344 6/7/2023 118892 ASPEN MILLS 42.56 RUSSELL NAME TAG 442508 314287 1330.6281 UNIFORM/CLOTHING ALLOWANCE FIRE OPERATIONS 42.56 316345 6/7/2023 101447 BERG-JOHNSON ASSOCIATES INC 1,799.62 REPLACEMENT TRANSDUCER WELL 15 442482 647212 5320.6215 EQUIPMENT-PARTS WATER WELL/BOOSTER STN MNT/F 1,799.62 316346 6/7/2023 158630 BRATVOLD,PAM 70.00 UB REFUND 13060 FERRIS CT 442410 20230525C 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 70.00 316347 6/7/2023 100296 BREAKTHRU BEVERAGE MIN-BEER 20,648.45 BEER#3 00000105 442635 110003460 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 119.00 BEER#1 00000105 442611 110026567 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 18,533.50 BEER#1 00000105 442610 110026794 5015;6530 BEER LIQUOR#1 STOCK PURCHASES 438.00 BEER#1 00000105 442609 110026795 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 120.25 TAX#3 00000105 442634 11003461 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 12,945.20 BEER#2 00000105 442620 110439915 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 472.50 BEER#2 00000105 442621 110439916 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 14,749.70 BEER#3 00000105 442622 348736707 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 10,297.25 BEER#3 00000105 442623 348840823 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 1,280.00 BEER#3 00000105 442624 348956008 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 67,70 TAX#3 00000105 442625 348956916 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 6,032.65 BEER#3 00000105 442626 348957809 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 209.50 TAX#3 00000105 442628 349060893 5085,,6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 9,724.75 BEER#3 00000105 442629 349060894 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 26,763.62 BEER#1 00000105 442594 349062890 5015,6530 BEER LIQUOR#1 STOCK PURCHASES 266.40 BEER#1 00000105 442595 349063282 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 17.00 TAX#2 00000105 442616 349064174 5055,6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 8,713.15 BEER#2 00000105 442615 349064175 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 287.10 BEER#1 00000105 442596 349121990 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 111.70 BEER#1 00000105 442597 349121991 5015.6530 BEER LIQUOR#1 STOCK PURCHASES r' R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/7/2023 10:40:34 Council Check Register by GL Page- 12 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316347 6/7/2023 100296 BREAKTHRU BEVERAGE MIN-BEER Continued... 167.10 LIQ#3 00000105 442630 349161789 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 2,628.10 BEER#3 00000105 442631 349161790 5085,6530 BEER LIQUOR#3 STOCK PURCHASES 203,10 BEER#3 00000105 442632 349165025 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 5,501.95 BEER#2 00000105 442617 349165076 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 62.00 TAX#1 00000105 442598 349165600 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 94.00 LIQ#1 00000105 442599 349165601 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 14,681.10 BEER#1 00000105 442600 349165602 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 256.80 BEER#1 00000105 442607 349171143 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 76.80 BEER#1 00000105 442606 349171144 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 2,551.50 BEER#1 00000105 442603 349171145 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 100.00 BEER#1 00000105 442604 349171146 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 176.00 TAX#1 00000105 442602 349171147 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 26.40 BEER#2 USED CREDIT TWICE 00000105 442613 362170373 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 16.00- CMBEER#2 00000105 442614 410814766 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 67.20- CMBEER#3 00000105 442627 410910691 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 60.00- CMBEER#1 00000105 442593 410932209 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 29.20- CMBEER#1 00000105 442601 410957691 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 14.60- CMBEER#1 00000105 442605 410957692 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 5.43- CMBEER#2 00000105 442618 410970164 5055,6530 BEER LIQUOR#2 STOCK PURCHASES 27.20- CMBEER#1 00000105 442608 41097549 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 19.20- CMBEER#3 00000105 442633 410975744 5085,6530 BEER LIQUOR#3 STOCK PURCHASES 6.80- CMBEER#2 00000105 442619 410975747 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 60.00- BEER#1 00000105 442612 410987732 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 477.20- CMBEER#3 00000105 442637 411003334 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 83.40- CMBEER#3 00000105 442636 411003335 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 157,456.04 316348 6/7/2023 100152 BREAKTHRU BEVERAGE MIN WINE 165.80 FRONTERA WINE 442849 110006627 2270,6430 GOLF-WINE GOLF FOOD&BEVERAGE 137.20 BT LIQUOR 442850 110006628 2270.6429 GOLF-LIQUOR GOLF FOOD&BEVERAGE 4,940.00 LIQ#3 00001930 442711 110501282 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 685.60- CMLIQ#3 00001930 442712 110501282 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 39.39 FREIGHT#3 00001930 442713 110501282 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 4.60- CMFREIGHT#3 00001930 442714 110501282 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 167.98 TAX#3 00001930 442715 110501283 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 6.90 FREIGHT#3 00001930 442716 110501283 5085,6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,064,00 WINE#3 00001930 442655 110501284 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 424.00- CMWINE#3 00001930 442656 110501284 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 13.80 FREIGHT#3 00001930 442657 110501284 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 4.60- CMFREIGHT#3 00001930 442658 110501284 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/7/2023 10:40:34 Council Check Register by GL Page- 13 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316348 6/7/2023 100152 BREAKTHRU BEVERAGE MIN WINE Continued... 128.00 WINE#3 00001930 442659 110501285 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 1.15 FREIGHT#3 00001930 442660 110501285 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,098.60 LIQ#2 00001930 442694 110501294 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 125.90- CMLIQ#2 00001930 442695 110501294 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 19.55 FREIGHT#2 00001930 442696 110501294 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1.15- CMFREIGHT#2 00001930 442697 110501294 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 312.00 WINE#2 00001930 442644 110501295 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 3.45 FREIGHT#2 00001930 442645 110501295 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 128,00 WINE#2 00001930 442646 110501296 5055,6520 WINE LIQUOR#2 STOCK PURCHASES 1.15 FREIGHT#2 00001930 442647 110501296 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 70.07 TAX#2 00001930 442698 110501297 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 2.30 FREIGHT#2 00001930 442699 110501297 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 3,128.05 LIQ#1 00001930 442675 110501298 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 711.50- CMLIQ#1 00001930 442676 110501298 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 23.77 FREIGHT#1 00001930 442677 110501298 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 3.45- CMFREIGHT#1 00001930 442678 110501298 5015,6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 74.11 TAX#1 00001930 442679 110501299 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 44,00- CMTAX#1 00001930 442680 110501299 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 2.30 FREIGHT#1 00001930 442681 110501299 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 1.15- CMFREIGHT#1 00001930 442682 110501299 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 368.00 WINE#1 00001930 442640 110501300 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 2.30 FREIGHT#1 00001930 442641 110501300 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,821.73 LIQ#3 00001930 442717 110595591 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 188.85- CMLIQ#3 00001930 442718 110595591 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 12.45 FREIGHT#3 00001930 442719 110595591 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,15- CMFREIGHT#3 00001930 442720 110595591 5085,6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 328.00 WINE#3 00001930 442661 110595592 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 5.75 FREIGHT#3 00001930 442662 110595592 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,189.38 LIQ#2 00001930 442700 110595600 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 125.90- CMLIQ#2 00001930 442701 110595600 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 9.39 FREIGHT#2 00001930 442702 110595600 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1.15- CMFREIGHT#2 00001930 442703 110595600 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 556.00 WINE#2 00001930 442651 110595601 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 160.00- CMWINE#2 00001930 442652 110595601 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 11.50 FREIGHT#2 00001930 442653 110595601 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 2.30- CMFREIGHT#2 00001930 442654 110595601 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 2,475.65 LIQ#1 00001930 442683 110595603 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 477,52- CMLIQ#1 00001930 442684 110595603 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 20.31 FREIGHT#1 00001930 442685 110595603 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/7/2023 10:40:34 Council Check Register by GL Page- 14 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316348 6/7/2023 100152 BREAKTHRU BEVERAGE MIN WINE Continued... 3.45- CMFREIGHT#1 00001930 442686 110595603 5015,6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 216,00 WINE#1 00001930 442642 110595604 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 1.15 FREIGHT#1 00001930 442643 110595604 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 39.23- CMLIQ#3 00001930 442704 2080261686 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 71,95 LIQ#1 00001930 442667 347161130 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 1.15 FREIGHT#1 00001930 442668 347161130 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 3.45- CMFREIGHT#1 00001930 442669 347263872 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 1,657.96 LIQ#3 00001930 442707 349225236 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 681.60- CMLIQ#3 00001930 442708 349225236 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 20.70 FREIGHT#3 00001930 442709 349225236 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 4.60- CMFREIGHT#3 00001930 442710 349225236 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,614.40 LIQ#2 00001930 442690 349225251 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 125.90- CMLIQ#2 00001930 442691 349225251 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 24.15 FREIGHT#2 00001930 442692 349225251 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1.15- CMFREIGHT#2 00001930 442693 349225251 5055,6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 88.00 WINE#2 00001930 442649 349225252 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 2.30 FREIGHT#2 00001930 442650 349225252 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 4,216.66 LIQ#1 00001930 442671 349225253 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 71,31- CMLIQ#1 00001930 442672 349225253 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 28.37 FREIGHT#1 00001930 442673 349225253 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1.15- CMFREIGHT#1 00001930 442674 349225253 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,136,00 WINE#1 00001930 442638 349225254 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 13.80 FREIGHT#1 00001930 442639 349225254 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 18.17- CMLIQ#1 00001930 442670 362622326 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 189.55- CMLIQ#3 00001930 442705 409267785 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 69.83- CMLIQ#3 00001930 442706 409303636 5085,6510 LIQUOR LIQUOR#3 STOCK PURCHASES 5.18- CMLIQ#1 00001930 442664 409506086 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 48,00- CMWINE#2 00001930 442648 409773045 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 51.94- CMLIQ#1 00001930 442663 410046239 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 46,14- CMLIQ#2 00001930 442688 410285824 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 102,70- CMLIQ#2 00001930 442687 410294063 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 27.41- CMLIQ#1 00001930 442665 410294064 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 2.14- CMLIQ#1 00001930 442666 410294065 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 129.15- CMLIQ#2 00001930 442689 410709221 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 22,835.75 316349 6/7/2023 100082 BURNSVILLE,CITY OF 9,264.50 SAN SEWER USER FEES 1ST QTR 23 442473 202300000005 5380.6318 BURNSVILLE/EAGAN SWR REIMBURSESEWER LIFT STN REPAIR&MNTC 9,264.50 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/7/2023 10:40:34 Council Check Register by GL Page- 15 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316350 6/7/2023 126892 CARLOS CREEK WINERY Continued... 300.00 WINE#3 00051800 442542 25033 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 300.00 316351 6/7/2023 139111 CENTRAL TURF&IRRIGATION SUP 3,339.50 IRRIGATION PARTS 442461 5025481700 1720.6215 EQUIPMENT-PARTS PARK GROUNDS MAINTENANCE 3,339.50 316352 6/7/2023 100878 CHARTER COMMUNICATIONS 8.42 CMF CABLE TV-MAY 442505 835230604010892 1540.6237 TELEPHONE/PAGERS CMF BUILDINGS&GROUNDS MNTC 8MAY23 103.10 CABLE TV-MAY 442414 835230604052429 2215,6237 TELEPHONE/PAGERS GOLF CLUBHOUSE BUILDING 8MAY23 111.52 316353 6/7/2023 158699 CHASE,JESSE 31,04 UB REFUND 12924 HAMLET AVE 442841 20230601A 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 31.04 316354 6/7/2023 151149 CHEM-AQUA,INC. 1,276 31 HAYES COOLING TOWER TREATMENT 442470 8245476 5265.6214 CHEMICALS ARENA 2 BLDG MAINTENANCE-HAY 1,276.31 316355 6/7/2023 100282 CINTAS CORPORATION 236.82 FOOD AND BEV BUILDING SERVICES 442417 4156265406 2270.6240 CLEANING SERVICE/GARBAGE GOLF FOOD&BEVERAGE .55- IA2 SALES TAX ADJUST 442844 4156516556 5265.6240 CLEANING SERVICE/GARBAGE REMOVARENA 2 BLDG MAINTENANCE-HAY .55 IA2 SALES TAX ADJUST 442844 4156516556 5200.2330 DUE TO OTHER GOVERNMENT ARENA FUND BALANCE SHEET 8.23 HAYES ENTRANCE MATS 442844 4156516556 5265.6240 CLEANING SERVICE/GARBAGE REMOVARENA 2 BLDG MAINTENANCE-HAY 3.84 ENTRY RUG REPLACEMENT 442495 4156516613 1920.6240 CLEANING SERVICE/GARBAGE REMOVSENIOR CENTER .72- IA1 SALES TAX ADJUST 442845 4156517897 5210.6240 CLEANING SERVICE/GARBAGE REMOVARENA 1 BUILDING MAINTENANCE .72 IA1 SALES TAX ADJUST 442845 4156517897 5200.2330 DUE TO OTHER GOVERNMENT ARENA FUND BALANCE SHEET 10.80 AVSA ENTRANCE MATS 442845 4156517897 5210.6240 CLEANING SERVICE/GARBAGE REMOVARENA 1 BUILDING MAINTENANCE 272.00 CINTAS LINEN SERVICE 442856 4156848519 2270.6240 CLEANING SERVICE/GARBAGE GOLF FOOD&BEVERAGE 9.64 PARKS COVERALLS 442866 4156915420 1710.6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN 15.91 SHOP COVERALLS 442866 4156915420 1530.6281 UNIFORM/CLOTHING ALLOWANCE FLEET&BUILDINGS-CMF 30.87 STREETS COVERALLS 442866 4156915420 1600.6281 UNIFORM/CLOTHINGALLOWANCE STREET MANAGEMENT 36.48 CH MAT SVC 442884 4157094276 1060.6240 CLEANING SERVICE/GARBAGE REMOVMUNICIPAL BLDG&GROUNDS MNl 24.72 CARPET RUNNERS 442846 4157094277 1060.6240 CLEANING SERVICE/GARBAGE REMOVMUNICIPAL BLDG&GROUNDS MNl 12.00 RUGS 442509 4157094833 5065.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#2 OPERATIONS 661.31 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/7/2023 10:40:34 Council Check Register by GL Page- 16 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316356 6/7/2023 113504 CINTAS FIRST AID&SAFETY Continued... 276.21 FIRST AID EQUIPMENT RESTORE 442855 5160674696 2215.6229 GENERAL SUPPLIES GOLF CLUBHOUSE BUILDING 276.21 316357 6/7/2023 142662 CONVENTION&VISITORS BUREAU 3,557.13 LODGING TAX-APRIL 2023 442485 20230531 7005.6319 REIMBURSEMENT OF REV COLL FOR LODGING TAX 3,557.13 316358 6/7/2023 100510 CORE&MAIN 2,595.32 GLENDA AVE WM BREAK 6"VALVE 442481 S866521 5330.6215 EQUIPMENT-PARTS WTR MAIN/HYDRANT/CURB STOP N 2,595.32 316359 6/7/2023 157280 COZZINI BROS.INC 38.57 KNIFE SHARPENING 442848 C13249838 2270,6249 OTHER CONTRACTUAL SERVICES GOLF FOOD&BEVERAGE 38.57 316360 6/7/2023 101381 DODGE OF BURNSVILLE 41,328,00 NEW SQUAD#901 442469 N79136 7400.1750.120 TRANSPOR EQUIPMNT-10 YRS VERF-POLICE BAL SHEET 41,328.00 NEW SQUAD#909 442468 N79174 7400.1720_060 BUILDINGS-5 YRS VERF-POLICE BAL SHEET 82,656.00 316361 6/7/2023 140659 DOMACE VINO 528.00 WINE#3 00050649 442543 26388 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 9.00 FREIGHT#3 00050649 442544 26388 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 537.00 316362 6/7/2023 152830 DVS RENEWAL 14.25 POL REGISTER VEHICLE-#941 442409 20230530 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 14.25 316363 6/7/2023 100166 FEDEX 18.88 FREIGHT ON RESALE 442854 814140336 2260.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES 18.88 316364 6/7/2023 150163 GALLS 1,157.00 SWAT CLOTHING 442466 24512111 1272,6281 UNIFORM/CLOTHING ALLOWANCE POLICE DAK CTY MAAG TEAM 625.48 NEW SWAT CLOTHING 442467 24525745 1272.6281 UNIFORM/CLOTHING ALLOWANCE POLICE DAK CTY MAAG TEAM 1,782,48 316365 6/7/2023 157932 GEMM INTERNATIONAL INC 609.00 WINE#3 00052894 442545 562 5085.6520 WINE LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/7/2023 10:40:34 ( Council Check Register by GL Page- 17 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316365 6/7/2023 157932 GEMM INTERNATIONAL INC Continued.., 3.00 FREIGHT#3 00052894 442546 562 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 612.00 316366 6/7/2023 100827 GRAPE BEGINNINGS INC 310.50 LIQ#3 00032379 442547 130746 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 234.00 WINE#3 00032379 442548 130746 5085,6520 WINE LIQUOR#3 STOCK PURCHASES 9.00 FREIGHT#3 00032379 442549 130746 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 553.50 316367 6/7/2023 147493 HARRIS SERVICE 3,692.00 QUARTERLY BUILDING SERVICE 442479 SR000026530 2215.6249 OTHER CONTRACTUAL SERVICES GOLF CLUBHOUSE BUILDING 3,692.00 316368 6/7/2023 101169 HAWKINS,INC. 3,214.20 FLUORIDE FOR MDH 442483 6477693 5325.6214 CHEMICALS WATER TREATMENT FCLTY MNTC/R 3,214,20 316369 6/7/2023 100684 HIRSHFIELDS INC 1,065.48 FIELD PAINT 442489 205501N 1780.6229 GENERAL SUPPLIES PARK HIGH SCHOOL#4 FIELDS 3,000,00 FIELD PAINT 442489 205501N 1715.6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENAN( 4,065.48 316370 6/7/2023 145154 HOFFMAN REFRIGERATION&HEATING LTD 1.00 SURCHAR REFUND 13640 DULUTH DR 442839 20230530 1001.4072 STATE SURTAX COLLECTED GENERAL FUND REVENUE 50.69 PARTIAL REFUND 13640 DULUTH DR 442839 20230530 1001.4060 PERMIT-BUILDING PERMIT GENERAL FUND REVENUE 51.69 316371 6/7/2023 122780 INDUSTRIAL FLOOR MAINTENANCE INC 829.70 SWEEPER-PARTS 442458 10472 5505.6215 EQUIPMENT-PARTS STORM DRAIN MNTC/RPR/SUMPS 829.70 316372 6/7/2023 158698 JP ENTERPRISES 12,886.60 SWAT RIFLES 442888 2372861 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO 12,886.60 316373 6/7/2023 154706 KL LOMPLAN WINES INC 652.14 WINE#3 00052648 442552 117857958 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 10.50 FREIGHT#3 00052648 442553 117857958 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 536.16 WINE#3 00052648 442554 119059178 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 8,75 FREIGHT#3 00052648 442555 119059178 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/7/2023 10:40:34 Council Check Register by GL Page- 18 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316373 6/7/2023 154706 KL LOMPLAN WINES INC Continued... 1,207.55 316374 6/7/2023 147557 LIBATION PROJECT 140.04 WINE#3 00051923 442550 58325 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 3.00 FREIGHT#3 00051923 442551 58325 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 143.04 316375 6/7/2023 101616 LMC INSURANCE TRUST 482.78 PLOW DAMAGE CLAIM CA260160 442452 8173 7205.6399 OTHER CHARGES INSURANCE CLAIMS 482.78 316376 6/7/2023 100309 MENARDS 24.97- RETURNED TV MOUNT FOR PD WRONG 442502 54420 1200.6229 GENERAL SUPPLIES POLICE MANAGEMENT 59.99 TV MOUNT FOR PD 442451 54421 1200.6229 GENERAL SUPPLIES POLICE MANAGEMENT 392.57 MAILBOX REPAIR SUPPLIES 442499 54422 1665_6229 GENERAL SUPPLIES STREET SNOW&ICE MATERIALS 45.98 BATHROOM CLEANER FOR MC 442449 54492 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MNl 69.99 CHRISTMAS TREE MOUNT MC 442450 54601 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN] 20.45 LIFT 7&11 PARTS 442439 54731 5380.6215 EQUIPMENT-PARTS SEWER LIFT STN REPAIR&MNTC 22.60 MISC CLAMPS MC 442503 55207 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN-I 293,83 IA1 MISC CLEANERS 442419 55285 5210.6229 GENERAL SUPPLIES ARENA 1 BUILDING MAINTENANCE 25.30 PLUMBING REPAIR 442453 55341 1940,6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 17.54 DAN F.PARTS 442446 55497 1330,6215 EQUIPMENT-PARTS FIRE OPERATIONS 923.28 316377 6/7/2023 155002 MERCHANTS BANK 39,768.88 2018 WATER REV NOTE-PRIN INT 441028 20230504 5305,7015 DEBT SERVICE-INTEREST WATER MGMT/REPORT/DATA ENTR' 228,731.12 2018 WATER REV NOTE-INT 441028 20230504 5300.2711 WATER METER PROJECT DRAWS WATER&SEWER FUND BAL SHEET 268,500.00 316378 6/712023 158700 MICKELSON,DOUGLAS 56.57 UB REFUND 12640 EDINBOROUGH CI 442842 20230601B 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 56.57 316379 6/7/2023 101131 MN ASSOCIATION OF CEMETERIES 232,00 MAC MEMBERSHIP DUES 442504 20230525 5605.6280 DUES&SUBSCRIPTIONS CEMETERY 232.00 316380 6/7/2023 101376 MN DEPT OF HEALTH 39,016.00 WATER SVC CONNECT FEE-2ND QTR 442472 20230512 5300.2332 STATE WATER TESTING FEE WATER&SEWER FUND BAL SHEET 39,016.00 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/7/2023 10:40:34 Council Check Register by GL Page- 19 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316380 6/7/2023 101376 MN DEPT OF HEALTH Continued... 316381 6/7/2023 100693 MN FIRE SERVICE CERTIFICATION 378,00 FIRE OFF I/BOSTEL A,RING,DEMA 442433 11313 1310.6275 SCHOOLS/CONFERENCES/EXP LOCAL FIRE TRAINING 378.00 316382 6/7/2023 148952 MN RURAL WATER ASSOCIATION 200.00 MRWA MEMBERSHIP 442886 20230120 5305.6280 DUES&SUBSCRIPTIONS WATER MGMT/REPORT/DATA ENTR' 200.00 MRWA MEMBERSHIP 442886 20230120 5365.6280 DUES&SUBSCRIPTIONS SEWER MGMT/REPORTS/DATA ENT 400.00 316383 6/7/2023 101199 NCPERS MINNESOTA 464.00 NCPERS JUNE 2023 442463 314900062023 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING SAL SHEET 464.00 316384 6/7/2023 109947 NEW FRANCE WINE CO 328,00 WINE#3 00041046 442772 204943 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 7.50 FREIGHT#3 00041046 442773 204943 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 335.50 316385 6/7/2023 114052 NOVACARE REHABILITATION 240.00 PRE EMPLOYMENT TESTING 442456 846522520 1600.6235 CONSULTANT SERVICES STREET MANAGEMENT 240.00 316386 6/7/2023 158558 OUTDOOR CUSTOM SPORTSWEAR LLC 598.44 VW STAFF CLOTHING 442475 402087 2205.6281 UNIFORM/CLOTHING ALLOWANCE GOLF MANAGEMENT 598.44 316387 6/7/2023 158632 OZKAN,SERHAN 183 00 RETURN-2023 LAND USE DEV APP 442427 20230524 1001.4215 FEES-SPECIAL USE GENERAL FUND REVENUE 183.00 316388 6/7/2023 100372 PAUSTIS&SONS 2,536.00 WINE#1 00001291 442774 202190 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 37.50 FREIGHT#1 00001291 442775 202190 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 333.00 LIQ#3 00001291 442780 202799 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 254.00 WINE#3 00001291 442781 202799 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 12.50 FREIGHT#3 00001291 442782 202799 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 573.00 WINE#1 00001291 442776 203060 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 12.50 FREIGHT#1 00001291 442777 203060 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 208.00 WINE#1 00001291 442778 203443 5015.6520 WINE LIQUOR#1 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY .6/7/2023 10:40:34 Council Check Register by GL Page- 20 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316388 6/7/2023 100372 PAUSTIS&SONS Continued... 8.00 FREIGHT#1 00001291 442779 203443 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 3,974.50 316389 6/7/2023 100751 PHILLIPS WINE&SPIRITS INC 244.50 HIGH NOONS 442852 6597940 2270.6429 GOLF-LIQUOR GOLF FOOD&BEVERAGE 244.50 316390 6/7/2023 143892 PIRTEK BURNSVILLE 182.19 WORKMAN REPAIR 442862 BUT00008044 2240.6265 REPAIRS-EQUIPMENT GOLF EQUIPMENT MAINTENANCE 182.19 316391 6/7/2023 101500 PREMIUM WATERS INC 129 99 WATER 442857 319458075 2205,6229 GENERAL SUPPLIES GOLF MANAGEMENT 129.99 316392 6/7/2023 158628 RANDALL,LINDA 140.47 UB REFUND 7725 157TH ST W 442412 20230525A 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 140.47 316393 6/7/2023 158701 ROLLE,RICHARD 78.49 UB REFUND 14275 GUTHRIE AVE 442843 20230601C 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 78.49 316394 6/7/2023 132465 SAM'S CLUB DIRECT 106.19 LIFE SNACKS INVENTORY 442440 20230424 7203.6398 LIFE SNACKS CITY WELLNESS PROGRAM 3.82- GOLF SALES TAX ADJUST 442441 202304240330 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 3.82 GOLF SALES TAX ADJUST 442441 202304240330 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 90.81 N/A 442441 202304240330 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 22.68 FOOD TRAY 442442 202305110248 2270.6229 GENERAL SUPPLIES GOLF FOOD&BEVERAGE 166.20 KITCHEN FOOD 442442 202305110248 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 200.94 CUPS,PLATES,GARBAGE BAGS 442443 202305151116 2270.6229 GENERAL SUPPLIES GOLF FOOD&BEVERAGE 22.46 COOKIES&LEMONADE FOR MEETING 442408 202305171035 1510.6229 2023107R GENERAL SUPPLIES PW ENGINEERING&TECHNICAL 54.14 RAINGARDEN WORKSHOP SUPPLIES 442445 9667 5505.6229 GENERAL SUPPLIES STORM DRAIN MNTC/RPR/SUMPS 45.00 NR MEMBERSHIP FEE 442444 999999MAY23 1520.6280 DUES&SUBSCRIPTIONS NATURAL RESOURCES 45.00 PW MEMBERSHIP FEE 442444 999999MAY23 1500.6280 DUES&SUBSCRIPTIONS PW MANAGEMENT 45.00 ADM MEMBERSHIP FEE 442444 999999MAY23 1010.6280 DUES&SUBSCRIPTIONS ADMINISTRATION 45.00 CH MEMBERSHIP FEE 442444 999999MAY23 1060.6280 DUES&SUBSCRIPTIONS MUNICIPAL BLDG&GROUNDS MNl 110.00 PRIMARY MEMBER/ITEMIZED STMT 442444 999999MAY23 1035.6280 DUES&SUBSCRIPTIONS FINANCE 45,00 GOLF MEMBERSHIP FEE 442444 999999MAY23 2205.6280 DUES&SUBSCRIPTIONS GOLF MANAGEMENT 998.42 I R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/7/2023 10:40:34 Council Check Register by GL Page- 21 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316394 6/7/2023 132465 SAM'S CLUB DIRECT Continued... 316395 6/7/2023 101776 SOLAR SHIELD INC 330.00 TINT SQUAD#1 442858 1746 7402,6730 CAPITAL OUTLAY-TRANSPORTATION VERF-POLICE 330.00 316396 6/7/2023 111161 STERICYCLE INC. 98.21 SHREDDING SERVICE 442500 8003971982 1250.6240 CLEANING SERVICE/GARBAGE REMOVPOLICE FACILITY 26.52 SHRED IT 442840 8003994455 1510.6240 CLEANING SERVICE/GARBAGE REMOVPW ENGINEERING&TECHNICAL 26.52 SHRED IT 442840 8003994455 1100.6240 CLEANING SERVICE/GARBAGE REMOVDEV MANAGEMENT 79.55 SHRED IT 442840 8003994455 1400.6240 CLEANING SERVICE/GARBAGE REMOVINSPECTIONS MANAGEMENT 230,80 316397 6/7/2023 157773 SUMMER LAKES BEVERAGE 661.50 TAX#1 00052882 442786 5610 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 661,50 316398 6/7/2023 158459 TERRACON CONSULTANTS INC 2,235,00 FS 2 SPECIAL INSPECTIONS 442487 TJ35899 4422.6235 2021170G CONSULTANT SERVICES '21 FACILITIES CIP 2,235.00 316399 6/7/2023 158631 THE CINCINNATI INSURANCE COMAPNY 12,890.00 BUILDERS RISK INS FS#2 442493 10006729462023 4422,6311 2021170G INSURANCE-PROPERTY/LIABILITY '21 FACILITIES CIP 12,890.00 316400 6/7/2023 154394 THIELEN,ANNE 66.38 INTRO INTELL LAW ENF-THIELENR 442430 20230330 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 66.38 316401 6/7/2023 158406 TIFLER WINES LLC 239.76 WINE#3 00052952 442787 133 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 4.00 FREIGHT#3 00052952 442788 133 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 243.76 316402 6/7/2023 100476 TOWN&COUNTRY GLASS 65.00 WINDSHIELD REPAIR#307 442867 64694 1630.6265 REPAIRS-EQUIPMENT STREET EQUIPMENT MAINTENANCI 65.00 WINDSHIELD REPAIR#946 442868 64695 1210_6265 REPAIRS-EQUIPMENT POLICE FIELD OPERATIONS/PATRO 65.00 WINDSHIELD REPAIR#942 442869 64696 1210.6265 REPAIRS-EQUIPMENT POLICE FIELD OPERATIONS/PATRO 16.36- STR SALES TAX ADJUST 442883 64697 1630.6265 REPAIRS-EQUIPMENT STREET EQUIPMENT MAINTENANCI 16.36 STR SALES TAX ADJUST 442883 64697 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 357.97 WINDSHIELD REPLACEMENT#327 442883 64697 1630.6265 REPAIRS-EQUIPMENT STREET EQUIPMENT MAINTENANCI R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/7/2023 10:40:34 Council Check Register by GL Page- 22 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316402 6/7/2023 100476 TOWN&COUNTRY GLASS Continued... 552.97 316403 6/7/2023 158629 TS SHOPPING CENTER LLC 208.43 UB REFUND 7595 148TH ST W 442411 20230525B 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 208.43 316404 6/7/2023 100521 WINE MERCHANTS 13,33- CMWINE#2 00022992 442813 740493 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 480.67 WINE#1 00022992 442809 7427587 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 6.66 FREIGHT#1 00022992 442810 7427587 5015,6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 984.00 WINE#2 00022992 442814 7427588 5055,6520 WINE LIQUOR#2 STOCK PURCHASES 10.00 FREIGHT#2 00022992 442815 7427588 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 298.00 WINE#3 00022992 442818 7427589 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 3.75 FREIGHT#3 00022992 442819 7427589 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 120.00 WINE#3 00022992 442820 7428530 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 1.25 FREIGHT#3 00022992 442821 7428530 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 907.50 WINE#1 00022992 442811 7428531 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 10.00 FREIGHT#1 00022992 442812 7428531 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 704.00 WINE#2 00022992 442816 7428533 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 1.25 FREIGHT#2 00022992 442817 7428533 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 429.00 WINE#3 00022992 442822 7428534 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 3_75 FREIGHT#3 00022992 442823 7428534 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 552.00 WINE#3 00022992 442824 7429452 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 5.10 FREIGHT#3 00022992 442825 7429452 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 4,503,60 316405 6/7/2023 100363 XCEL ENERGY 13.23 ROUNDABOUT SPKLR JCCR&159TH 442428 5100139897905MA 1610.6255 UTILITIES-ELECTRIC STREET/BOULEVARD REPAIR&MN Y23 219.48 POL GUN RANGE ELECTRIC 442885 5158758142MAY23 1255.6255 UTILITIES-ELECTRIC POLICE GUN RANGE 232.71 316406 6/7/2023 137143 Z WINES 328.00 WINE#1 00049968 442826 26367 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 5.00 FREIGHT#1 00049968 442827 26367 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 333.00 20230545 5/25/2023 157977 WEX HEALTH INC 277.75 HSA MONTHLY 442828 17321371N 7205.6235 CONSULTANT SERVICES INSURANCE CLAIMS 341,25 BENEFITS SOLUTION 442828 17321371N 7205.6235 CONSULTANT SERVICES INSURANCE CLAIMS R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/7/2023 10:40:34 Council Check Register by GL Page- 23 Council Check Register by Invoice&Summary 5/24/2023 -- 6/9/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20230545 5/25/2023 157977 WEX HEALTH INC Continued... 1 619.00 20230546 5/30/2023 157977 WEX HEALTH INC 249.64 FLEX SPENDING MEDICAL 2023 442829 20230530 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 437.16 FLEX SPENDING DAYCARE 2023 442829 20230530 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 690,00 FLEX SPENDING DAYCARE 2023 442829 20230530 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 1,376.80 20230547 5/24/2023 142866 HEALTHPARTNERS 5.95- M GLEWWE CANCEL DENTAL COV 442831 20230501 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 1.356.60 DENTAL 442831 20230501 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 784.50- M GLEWWE CANCEL MEDICAL COV 442831 20230501 9000.2115 ACCRUED MEDICAL INSURANCE PAYROLL CLEARING BAL SHEET 243,850.00 MEDICAL 442831 20230501 9000,2115 ACCRUED MEDICAL INSURANCE PAYROLL CLEARING BAL SHEET 244,416.15 20230601 6/1/2023 157977 WEX HEALTH INC 368.34 HSA EMPLOYER FUNDING 442830 20230601 9000.2125 ACCRUED HSA/HRA BENEFIT PAYROLL CLEARING BAL SHEET 368.34 1,108,100.13 Grand Total Payment Instrument Totals Checks 661,957.36 EFT Payments 246.780.29 A/P ACH Payment 199,362.48 Total Payments 1,108,100.13 4 1 0 �1 7� R55CKS2 LOGIS100 CITY OF APPLE VALLEY 6/7/2023 10:40:38 Note: Payment amount may not reflect the actual amount due to data sequencing and/or data selection. Council Check Summary Page- 1 5/24/2023 - 6/9/2023 Company Amount 01000 GENERAL FUND 37,024 23 02010 CABLE TV RESERVE FUND 75.00 02025 ROAD ESCROW FUND 275.00 02090 PARTNERS IN EDUCATION 345.76 02200 VALLEYWOOD GOLF FUND 13,172.46 04420 '21 FACILITIES CIP 72,692.50 05000 LIQUOR FUND 297,674.91 05200 ARENA FUND 2,214.37 05300 WATER&SEWER FUND 330,987.27 05500 STORM DRAINAGE UTILITY FUND 1,135.07 05600 CEMETERY FUND LEVEL PROGRAM 232.00 05800 STREET LIGHT UTIL FUND 860.35 07000 LODGING TAX FUND 3,557.13 07100 INSURANCE TRUST DENTAL FUND 1,350.65 07200 RISK MANAGEMENT/INSURANCE FUND 1,207.97 07400 VERF-POLICE 82,986.00 07405 VERF-FIRE 16,420.42 09000 PAYROLL CLEARING FUND 245,889.04 Report Totals 1,108,100.13 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 1 Council Check Register by Invoice&Summary 6/7/2023 - 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29093 6/16/2023 145130 1 CLEAN CONSCIENCE 1,100.00 EDUC BLDG CLEANING MAY 442902 5MAY23 2092.6240 CLEANING SERVICE/GARBAGE EDUCATION BUILDING FUND 1,100.00 29094 6/16/2023 155911 5 STAR INSPECTIONS INC 18,289.96 ELECTRICAL FEES APR 443074 20230522A 1400.6243 ELECTRICAL PERMIT FEES INSPECTIONS MANAGEMENT 18,289.96 29095 6/16/2023 100101 ACE HARDWARE 1.99- DISCOUNT 443442 101310976241 1340.6333 GENERAL-CASH DISCOUNTS FIRE BLDG&GROUNDS MNTC 19.99 HOSE BIBB FOR AFS1 443442 101310976241 1340.6229 GENERAL SUPPLIES FIRE BLDG&GROUNDS MNTC 2.09- DISCOUNT 443016 101350975591 1210.6333 GENERAL-CASH DISCOUNTS POLICE FIELD OPERATIONS/PATRO 20.98 KEY FOB BATTERIES 443016 101350975591 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO .28- DISCOUNT 443476 101360975421 1930.6333 GENERAL-CASH DISCOUNTS REDWOOD CC 2.88 PLUMBING PARTS. 443476 101360975421 1930.6229 GENERAL SUPPLIES REDWOOD CC 1.79- DISCOUNT 443443 101360976301 1900.6333 GENERAL-CASH DISCOUNTS AV COMMUNITY CENTER 17.98 AVCC MECHANICAL SUPPLIES 443443 101360976301 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER .11- DISCOUNT 443017 101385975341 1630.6333 GENERAL-CASH DISCOUNTS STREET EQUIPMENT MAINTENANCI 1.10 BOLTS#338 TURBO 443017 101385975341 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 1.43- DISCOUNT 443441 101385976071 1630.6333 GENERAL-CASH DISCOUNTS STREET EQUIPMENT MAINTENANCI 14.36 FUEL TANK BOLTS#319 443441 101385976071 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 69.60 29096 6/16/2023 148565 ADVANCED IMAGING SOLUTIONS(C 156.14 COPIER MAINTENANCE 443104 INV306436 1500.6265 REPAIRS-EQUIPMENT PW MANAGEMENT 156.14 29097 6/16/2023 100389 ALPHAGRAPHICS 45.63 NAME BADGE-SAMPLE 443037 123975 1015,6229 GENERAL SUPPLIES CITY CLERK/ELECTIONS 45.63 29098 6/16/2023 120333 ASPENWALL TREE SERVICE INC. 750.00 HAZARDOUS TREE RMV DUNDEE BLVD 442989 231096 1520.6249 OTHER CONTRACTUAL SERVICES NATURAL RESOURCES 750.00 29099 6/16/2023 101559 BARR ENGINEERING COMPANY 7,500.00 FEASIBILITY STUDY KL-P4 ARBYS 442922 23191495001 5505.6235 2023134D CONSULTANT SERVICES STORM DRAIN MNTC/RPR/SUMPS 7,500.00 FEASIBILITY STUDY WHITNEY POND 442923 23191496001 5505.6235 2023135D CONSULTANT SERVICES STORM DRAIN MNTC/RPR/SUMPS 15,000.00 29100 6/16/2023 100054 BAUER BUILT INC R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 2 Council Check Register by Invoice&Summary 6/7/2023 — 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29100 6/16/2023 100054 BAUER BUILT INC Continued... 664.28 TIRES#421 442910 180291749 5345.6216 VEHICLES-TIRES/BATTERIES WATER EQUIP/VEHICLE/MISC MNTC 322.38 MOWER TIRES 443110 180291965 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 986.66 29101 6/16/2023 149719 BAYCOM 59,923.79 ICV/BWC SERVERS 443447 EQUIPINV044072 1200.6740 CAPITAL OUTLAY-MACH/EQ/OTHER POLICE MANAGEMENT 317,00 REPLACEMENT/REPAIRED ICV ATTE 443100 EQUIPINV044094 1210.6265 REPAIRS-EQUIPMENT POLICE FIELD OPERATIONS/PATRO 60,240.79 29102 6/16/2023 142897 BOLTON&MENK,INC. 5,424.50 POND DESIGN 442991 312178 4422.6235 2021154G CONSULTANT SERVICES '21 FACILITIES CIP 5,787.00 CONSTRUCTION ADMIN 442992 312179 4502.6235 2021155G CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 3,977.50 EVR OUTLET MODIFICATIONS 442921 312180 5505.6735 2023133D CAPITAL OUTLAY-OTHER IMPROVEME STORM DRAIN MNTC/RPR/SUMPS 1,677.50 BRIDGE INSPECTION-157TH ST 442995 312181 1510.6235 CONSULTANT SERVICES PW ENGINEERING&TECHNICAL 1,600.00 GUTHRIE AVE.SURVEY PROPERTY 443077 312182A 1610.6249 OTHER CONTRACTUAL SERVICES STREET/BOULEVARD REPAIR&MN 1,790,00 RECORD PLANS GIS 442994 312184 4502.6235 2022147G CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 4,533.00 FINAL DESIGN-TURN LANE 442997 312186 4502.6235 2022146G CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 6,936.50 PRELIMINARY SURVEY-MCNAMARA 442996 312187 4422.6235 2021172G CONSULTANT SERVICES '21 FACILITIES CIP 1,520.00 FINAL DESIGN-PLANS 442998 312188 4502.6235 2022158G CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 33,246.00 29103 6/16/2023 156829 CARRS TREE SERVICE,INC 14,112.88 23 PARKS ASH REMOV-EAB-FINAL#2 443139 132149 1520.6249 2023112G OTHER CONTRACTUAL SERVICES NATURAL RESOURCES 14,112.88 29104 6/16/2023 150664 CLUB PROPHET SYSTEMS 225.00 CLUB PROPHET POS-JUNE 443455 INV1479653 2270.6249 OTHER CONTRACTUAL SERVICES GOLF FOOD&BEVERAGE 546.00 CLUB PROPHET POS-JUNE 443455 INV1479653 2210.6249 OTHER CONTRACTUAL SERVICES GOLF PRO SHOP 771.00 29105 6/16/2023 100102 COLLEGE CITY BEVERAGE 77.00 ARNIE 443009 909553 2270.6421- GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 685.35 CC BEER 443009 909553 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 762.35 29106 6/16/2023 151767 CONFLUENCE 6,135.00 PARK PLANNING-PARK BOND 442918 26350 1700.6235 CONSULTANT SERVICES PARK&RECREATION MANAGEMEN 6,135.00 29107 6/16/2023 156145 CYBER ADVISORS INC R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 3 Council Check Register by Invoice&Summary 6/7/2023 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29107 6/16/2023 156145 CYBER ADVISORS INC Continued... 2,250.00 VCISO MONTHLY SERVICES 443449 99588 2112.6235 2022141G CONSULTANT SERVICES CARES ACT 2020 2,250.00 29108 6/16/2023 122849 DAKOTA 911 71,602,00 POL DAKOTA 911 FEE-JULY 443142 AV202307 1200.6249 OTHER CONTRACTUAL SERVICES POLICE MANAGEMENT 71,602.00 29109 6/16/2023 117768 DRAIN PRO PLUMBING 2,560.00 AVFAC PLUMBING REPAIR. 442907 71138 1940.6269 REPAIRS-OTHER AQUATIC SWIM CENTER 2,560.00 29110 6/16/2023 101365 ECM PUBLISHERS INC 48.68 PH-BIEWALD SECOND ADDITION 443038 947997 1015.6239 2023152L PRINTING CITY CLERK/ELECTIONS 48.68 PH-AMEND CH 155 DRIVE THROUGH 443036 947998 1015.6239 PRINTING CITY CLERK/ELECTIONS 97.36 29111 6/16/2023 101387 EGAN 3,647.57 153RD BOLLARD CLAIM#258043 443078 JC356710N007 7205.6399 OTHER CHARGES INSURANCE CLAIMS 3,647.57 29112 6/16/2023 102414 EMERGENCY MEDICAL PRODUCTS INC 922.63 MED SUPPLIES 442999 2558756 1330.6229 GENERAL SUPPLIES FIRE OPERATIONS 922.63 29113 6/16/2023 144557 EXECUTIVE OUTDOOR SERVICES LLC 300.58 MOWING LS#2-MAY 443457 2195 5065.6249 OTHER CONTRACTUAL SERVICES LIQUOR#2 OPERATIONS 442.05 MOWING LS#3-MAY 443457 2195 5095.6249 OTHER CONTRACTUAL SERVICES LIQUOR#3 OPERATIONS 879.67 EDUBLDG-MOWING MAY 443069 2196 2092.6249 OTHER CONTRACTUAL SERVICES EDUCATION BUILDING FUND 3,500.97 CEMETERY MOWING CONTRACT MAY 443094 2197 5605.6249 OTHER CONTRACTUAL SERVICES CEMETERY 1,667.57 FS1 AND FS3 LAWN MOWING MAY 443450 2198 1340.6249 OTHER CONTRACTUAL SERVICES FIRE BLDG&GROUNDS MNTC 6,790.84 29114 6/16/2023 100209 GOPHER STATE ONE-CALL 59.40 GOPHER STATE ONE CALL 443034 3050187 5805.6237 TELEPHONE/PAGERS STREET LIGHT UTILITY FUND 59.40 29115 6/16/2023 100217 GRAINGER,INC. 63.24 LAZY RIVER 443462 9717744396 1940.6265 REPAIRS-EQUIPMENT AQUATIC SWIM CENTER 94.20 SAFETY GLASSES 443079 9727331770 1530.6229 GENERAL SUPPLIES FLEET&BUILDINGS-CMF 20.11 EAR PLUGS 443076 9727331788 1510.6229 GENERAL SUPPLIES PW ENGINEERING&TECHNICAL R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 4 Council Check Register by Invoice&Summary 6/7/2023 -- 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29115 6/16/2023 100217 GRAINGER,INC. Continued... 108.13 EAR PLUGS,WORK GLOVES 443076 9727331788 1530.6229 GENERAL SUPPLIES FLEET&BUILDINGS-CMF 9.78 WORK GLOVES 443082 9727331796 1530,6229 GENERAL SUPPLIES FLEET&BUILDINGS-CMF 295.46 29116 6/16/2023 101297 HEIMAN INC 4,701.10 FIRE GLOVES(45) 442904 9205381N 1330.6281 UNIFORM/CLOTHING ALLOWANCE FIRE OPERATIONS 4,701.10 29117 6/16/2023 134313 HEYNE,RICHARD J 158.96 MAY MILEAGE-HEYNE 443053 20230531 5005.6277 MILEAGE/AUTO ALLOWANCE LIQUOR GENERAL OPERATIONS 158.96 29118 6/16/2023 137297 HUMERATECH 1,624.23 REPLACE CONTACTORS HEAT PUMPS 443439 230417 1920.6266 REPAIRS-BUILDING SENIOR CENTER 1,624.23 29119 6/16/2023 136639 IMPACT PROVEN SOLUTIONS 716.16 UB POSTAGE MAY 443101 205960A 5365.6238 POSTAGE/UPS/FEDEX SEWER MGMT/REPORTS/DATA ENT 716.17 UB POSTAGE MAY 443101 205960A 5305.6238 POSTAGE/UPS/FEDEX WATER MGMT/REPORT/DATA ENTR' 1,323.70 UB PRINT/MAIL MAY 443101 205960A 5305.6249 OTHER CONTRACTUAL SERVICES WATER MGMT/REPORT/DATA ENTR' 1,323.71 UB PRINT/MAIL MAY 443101 205960A 5365.6249 OTHER CONTRACTUAL SERVICES SEWER MGMT/REPORTS/DATA ENT 4,079.74 29120 6/16/2023 100242 INDEPENDENT BLACK DIRT CO 252 00 BLACK DIRT-CEMETERY REST. 443033 33781 5605.6229 GENERAL SUPPLIES CEMETERY 252.00 29121 6/16/2023 103314 INNOVATIVE OFFICE SOLUTIONS 21.73 CLIP BOARDS CARD STOCK 443012 IN4213718 1500.6210 OFFICE SUPPLIES PW MANAGEMENT 28.46 FILE FOLDER PENS 443012 IN4213718 5305.6210 OFFICE SUPPLIES WATER MGMT/REPORT/DATA ENTR' 9;52 NOTE PADS 443459 IN4216258 1500.6210 OFFICE SUPPLIES PW MANAGEMENT 102.28 PENCIL CUP,PENS,WRIST SUPPOR 443103 IN4218311 1200.6210 OFFICE SUPPLIES POLICE MANAGEMENT 100.53 FAC TONER,MARKERS,HILIGHTERS 443478 IN4223131 1940.6210 OFFICE SUPPLIES AQUATIC SWIM CENTER 262.52 29122 6/16/2023 101796 INTERSTATE BATTERY SYSTEM OF M 119.37 BATTERY OLD 4991 443092 220070240 1350.6216 VEHICLES-TIRES/BATTERIES FIRE VEHICLE MAINTENANCE 119.37 29123 6/16/2023 131791 IRRIGATION BY DESIGN INC R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 5 Council Check Register by Invoice&Summary 6/7/2023 -- 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29123 6/16/2023 131791 IRRIGATION BY DESIGN INC Continued... 2,992.03 COB EAST IRRIGATION REPAIRS 443454 28880 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 2,992.03 29124 6/16/2023 144552 KENDELL DOORS&HARDWARE INC 286.24 BUILDING KEYS 443471 IN078092 1900,6229 GENERAL SUPPLIES AV COMMUNITY CENTER 286.24 29125 6/16/2023 103337 KLM ENGINEERING INC 5,000,00 VERIZON WORK AT PALOMINO 442990 9536 1000.2430 20053014 ANTENNA LEASE ESCROWS GENERAL FUND BALANCE SHEET 5,000.00 29126 6/16/2023 100279 LAW ENFORCEMENT LABOR SERVICES 3,307.50 UNION DUES 442895 607231155333 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 3,307.50 29127 6/16/2023 137425 MARSCHALL,STEPHANIE 77.03 IIMC CONF-MARSCHALL 443056 20230517 1015.6275 SCHOOLS/CONFERENCES/EXP LOCAL CITY CLERK/ELECTIONS 77.03 29128 6/16/2023 100299 MASTER ELECTRIC CO 454.15 FARQUAR TUNNEL LIGHT REPAIR 443001 SD45925 1730.6269 REPAIRS-OTHER PARK BUILDING MAINTENANCE 286.18 BOILER REPAIR. 443472 SD45948 1930.6266 REPAIRS-BUILDING REDWOOD CC 680.48 AVCC ELECTRICAL TV PRE-K ROOM 443066 SD45949 1900.6266 REPAIRS-BUILDING AV COMMUNITY CENTER 968.25 REPAIR/REPLACE FIXTURES QP 443452 SD45950 1730.6266 REPAIRS-BUILDING PARK BUILDING MAINTENANCE 180.00 JCRPE IRRIGATION PUMP 443113 SD45957 1715.6249 OTHER CONTRACTUAL SERVICES PARK ATHLETIC FIELD MAINTENAN( 2,569.06 29129 6/16/2023 100302 MCNAMARA CONTRACTING INC 1,573.20 2023 ST&UTIL IMPR-PMT#2 443065 20230529 2027.6810 2023101D CONSTRUCTION IN PROGRESS ROAD ESCROW 10,022.07 2023 ST&UTIL IMPR-PMT#2 443065 20230529 2027.6810 2023101R CONSTRUCTION IN PROGRESS ROAD ESCROW 91,356.37 2023 ST&UTIL IMPR-PMT#2 443065 20230529 2027.6810 2023101S CONSTRUCTION IN PROGRESS ROAD ESCROW 110,953.35 2023 ST&UTIL IMPR-PMT#2 443065 20230529 2027.6810 2023101W CONSTRUCTION IN PROGRESS ROAD ESCROW 213,904.99 29130 6/16/2023 156194 METRO ALARM&LOCK .60- LIQ3 SALES TAX ADJUST 443055 50467 5095.6249 OTHER CONTRACTUAL SERVICES LIQUOR#3 OPERATIONS .60 LIQ3 SALES TAX ADJUST 443055 50467 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET 257.10 LIQ3 ALARM-JULY-SEPT 443055 50467 5095.6249 OTHER CONTRACTUAL SERVICES LIQUOR#3 OPERATIONS .56- LIQ2 SALES TAX ADJUST 443054 50468 5065,6249 OTHER CONTRACTUAL SERVICES LIQUOR#2 OPERATIONS .56 LIQ2 SALES TAX ADJUST 443054 50468 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 6 Council Check Register by Invoice&Summary 6/7/2023 — 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29130 6/16/2023 156194 METRO ALARM&LOCK Continued... 241.03 LIQ2 ALARM-JULY-SEPT 443054 50468 5065.6249 OTHER CONTRACTUAL SERVICES LIQUOR#2 OPERATIONS 498.13 29131 6/16/2023 100311 METRO COUNCIL ENVIRONMENTAL SV 313,434.55 WASTEWATER SVC-JULY 443046 1158060 5380.6317 METRO WASTE CONTROL PAYMENT SEWER LIFT STN REPAIR&MNTC 313,434.55 29132 6/16/2023 100849 METRO VOLLEYBALL OFFICIALS ASS 1,156.00 VOLLEYBALL OFFICIALS 4/25-5/9 443004 1811 1860.6235 CONSULTANT SERVICES REC VOLLEYBALL 1,020.00 VOLLEYBALL OFFICIALS 5/16-5/30 443003 1824 1860.6235 CONSULTANT SERVICES REC VOLLEYBALL 2,176.00 29133 6/16/2023 147490 MINNESOTA PUMP WORKS 972.00 HANNOVER LIFT REPAIRS 442913 INV021060 5506.6265 REPAIRS-EQUIPMENT STORM LIFT STN MNTC/RPR 972.00 29134 6/16/2023 100348 MTI DISTRIBUTING CO 848.70 IRRIGATION PARTS 443002 138829700 1715.6215 EQUIPMENT-PARTS PARK ATHLETIC FIELD MAINTENAN( 76.19 4900 PARTS 443115 138960500 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 924.89 29135 6/16/2023 141813 MYLES MILLER DRAFT LINE CLEANING SERVICE 75.00 BEER LINE CLEANING 443123 2102 2270.6249 OTHER CONTRACTUAL SERVICES GOLF FOOD&BEVERAGE 75.00 29136 6/16/2023 146279 NORDIC MECHANICAL SERVICES,I 1,462.06 RPR LEAKY BOILER MC 442985 69446 1060.6266 REPAIRS-BUILDING MUNICIPAL BLDG&GROUNDS MNl 2,888.33 BOILER REPAIR.REDWOOD 442906 69529 1930.6265 REPAIRS-EQUIPMENT REDWOOD CC 1,375.24 RPR HEAT ZONE VALVE 2ND FLOOR 442988 69531 1060.6266 REPAIRS-BUILDING MUNICIPAL BLDG&GROUNDS MNl 5,725.63 29137 6/16/2023 111219 NORTHERN SAFETY TECHNOLOGY INC 575.84 4991 VEHICLE UPFIT MISC PARTS 443005 55666 7405.1750.120 TRANSPOR EQUIPMNT-10 YRS VERF-FIRE BAL SHEET 5,332.07 SQUAD 17 SETUP 443018 55900 7400,1750.048 TRANSPOR EQUIPMNT-4 YRS VERF-POLICE BAL SHEET 6,050 07 SQUAD 5 BUILD-#905 443446 55958A 7400.1750.060 TRANSPOR EQUIPMNT-5 YRS VERF-POLICE BAL SHEET 11,957.98 29138 6/16/2023 147734 P&W GOLF SUPPLY,LLC 5.66- GOLF SALES TAX ADJUST 443014 INV110138 2220.6229 GENERAL SUPPLIES GOLF DRIVING RANGE 5.66 GOLF SALES TAX ADJUST 443014 INV110138 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 7 Council Check Register by Invoice&Summary 6/7/2023 - 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29138 6/16/2023 147734 P&W GOLF SUPPLY,LLC Continued... 1,019.99 RANGE TOKENS AND SUPPLIES 443014 INV110138 2220.6229 GENERAL SUPPLIES GOLF DRIVING RANGE 1,019.99 29139 6/16/2023 154497 PETERSON,KRAIG 49,12 MAY MILEAGE-PETERSON 443052 20230530 5005.6277 MILEAGE/AUTO ALLOWANCE LIQUOR GENERAL OPERATIONS 49.12 29140 6/16/2023 100385 PLUNKETT'S PEST CONTROL INC 53.56 PEST CONTROL 443109 8021749 2215.6249 OTHER CONTRACTUAL SERVICES GOLF CLUBHOUSE BUILDING 80.25 PEST CONTROL 443116 8055906 1920.6249 OTHER CONTRACTUAL SERVICES SENIOR CENTER 86.80 REDWOOD PEST CONTROL 443117 8063594 1930.6249 OTHER CONTRACTUAL SERVICES REDWOOD CC 220.61 29141 6/16/2023 141723 PRECISE MRM LLC 630.00 PLOW TRUCK GPS SERVICES(30) 443070 2001042824 1665.6249 OTHER CONTRACTUAL SERVICES STREET SNOW&ICE MATERIALS 630.00 29142 6/16/2023 150718 PRO-TEC DESIGN,INC 45,275.90 CAMERA/SERVER/PROGRESS PAYMENT 443466 110056 2112.6740 2022142G CAPITAL OUTLAY-MACH/EQ/OTHER CARES ACT 2020 3,278.94 CAMERA/SERVER/PROGRESS PAYMENT 443466 110056 5095.6740 CAPITAL OUTLAY-MACH/EQ/OTHER LIQUOR#3 OPERATIONS 48,554.84 29143 6/16/2023 100393 PUMP AND METER SERVICE INC 79.88 FUEL KEYS 443025 4000235 1530.6229 GENERAL SUPPLIES FLEET&BUILDINGS-CMF 79.88 29144 6/16/2023 100439 SKB ENVIRONMENTAL 6,121.93 SWEEPINGS DISPOSAL(158.80)T 442984 RI89640 5505.6240 CLEANING SERVICE/GARBAGE REMOVSTORM DRAIN MNTC/RPR/SUMPS 6,121.93 29145 6/16/2023 100524 SOUTHERN GLAZERS WINE AND SPIRITS OF MN 2,731.40 LIQ#3 00050756 443409 2346909 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 5,537.99 LIQ#1 00050756 443384 2348757 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 714.00 WINE#1 00050756 443424 2348758 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 128.64 LIQ#1 00050756 443385 2348759 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 615.00 LIQ#1 00050756 443386 2348760 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 1,298.18 LIQ#2 00050756 443400 2348761 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 451.00 LIQ#2 00050756 443401 2348762 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 128.04 WINE#2 00050756 443428 2348763 5055,6520 WINE LIQUOR#2 STOCK PURCHASES 5,009,12 LIQ#3 00050756 443410 2348774 5085,6510 LIQUOR LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 8 Council Check Register by Invoice&Summary 6/7/2023 - 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29145 6116/2023 100524 SOUTHERN GLAZERS WINE AND SPIRITS OF MN Continued... 128.00 LIQ#3 00050756 443411 2348776 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 140.00 WINE#3 00050756 443412 2348776 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 416.00 WINE#3 00050756 443434 2348777 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 756.00 LIQ#3 00050756 443413 2348778 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 29,379.22 LIQ#1 00050756 443387 2351169 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 648.00 WINE#1 00050756 443425 2351170 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 527.54 LIQ#1 00050756 443388 2351171 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 1,168.42 WINE#1 00050756 443426 2351172 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 7,482.50 LIQ#1 00050756 443389 2351173 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 942.46 LIQ#1 00050756 443390 2351174 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 121.50 LIQ#1 00050756 443391 2351175 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 103.50 LIQ#2 00050756 443402 2351178 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 5,520.63 LIQ#2 00050756 443403 2351179 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 216,00 LIQ#2 00050756 443404 2351180 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 8,026.64 LIQ#2 00050756 443405 2351181 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 224.00 WINE#2 00050756 443429 2351183 5055,6520 WINE LIQUOR#2 STOCK PURCHASES 121.50 LIQ#2 00050756 443406 2351184 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 584.00 WINE#2 00050756 443430 2351185 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 28.58- CMWINE#2 00050756 443431 2351185 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 14,186.30 LIQ#3 00050756 443414 2351200 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 546.18 LIQ#3 00050756 443415 2351201 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 418.00 WINE#3 00050756 443435 2351202 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 90.90 LIQ#3 00050756 443416 2351203 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 547.50 LIQ#3 00050756 443417 2351204 5085,6510 LIQUOR LIQUOR#3 STOCK PURCHASES 974.46 LIQ#3 00050756 443418 2351205 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 121.50 TAX#3 00050756 443419 2351206 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 564.12 LIQ#1 00050756 443392 2353852 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 520.00 LIQ#1 00050756 443393 2353853 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 808.78 LIQ#2 00050756 443407 2353855 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 268.75 WINE#2 00050756 443432 2353856 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 2,013.49 LIQ#3 00050756 443420 2353867 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 228.86 LIQ#3 00050756 443421 2353868 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 1,051.00 WINE#3 00050756 443436 2353869 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 753.33 LIQ#1 00050756 443395 2354500 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 125.00 TAX#1 00050756 443396 2354501 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 25.00- CMTAX#1 00050756 443397 2354501 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 64.00 LIQ#1 00050756 443398 2354502 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 1,358.19 LIQ#2 00050756 443408 2354503 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 1,450.24 LIQ#3 00050756 443422 2354517 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 9 Council Check Register by Invoice&Summary 6/7/2023 -- 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29145 6/16/2023 100524 SOUTHERN GLAZERS WINE AND SPIRITS OF MN Continued... 64,00 LIQ#3 00050756 443423 2354518 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 176.00 WINE#1 00050756 443427 5098143 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 616.00 WINE#2 00050756 443433 5098145 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 560.00 WINE#3 00050756 443437 5098169 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 272.00 WINE#3 00050756 443438 5098171 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 102.00- CMLIQ#2 00050756 443399 9510640 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 2.67- CMLIQ#1 00050756 443394 9514118 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 100,739.63 29146 6/16/2023 145210 STEPP MFG 218.00 ASPHALT TRAILER REPAIRS 443035 62801 1610.6215 EQUIPMENT-PARTS STREET/BOULEVARD REPAIR&MN' 218.00 29147 6/16/2023 130680 STEWART,PENNY 312.00 RECOGNITION REIMBURSE GACK/LAC 443019 20230601 1025.6399 OTHER CHARGES EMPLOYEE RECOGNITION PARTY 312.00 29148 6/16/2023 100457 STREICHERS INC 209.99 FISHER COAT-NEW HIRE 443102 11636208 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 209.99 29149 6/16/2023 101753 SYSCO MINNESOTA,INC 3.19- GOLF SALES TAX ADJUST 443013 447661597 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 3.19 GOLF SALES TAX ADJUST 443013 447661597 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 676.37 SUPPLIES 443013 447661597 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 1,451.76 SYSCO FOOD 443013 447661597 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 118.99 PLACTIC CUPS 443141 447672814 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 1,161.07 KITCHEN FOOD 443141 447672814 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 59.12- CREDIT FOR DAMAGED GOODS 443479 447693108 1940.6540 TAXABLE MISC.FOR RESALE AQUATIC SWIM CENTER 3,349.07 29150 6/16/2023 111055 THE RETROFIT COMPANIES INC 926,26 RECYCLE ELECTRONICS IT 442987 1206291N 1060,6240 CLEANING SERVICE/GARBAGE REMOVMUNICIPAL BLDG&GROUNDS MN1 926.26 29151 6/16/2023 158494 TJ DVORAK MECHANICAL 300,00 PORTABLE RPZ HYDRANT TESTING 443460 5125 5330.6265 REPAIRS-EQUIPMENT WTR MAIN/HYDRANT/CURB STOP N 300.00 29152 6/16/2023 100475 TOTAL TOOL R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 10 Council Check Register by Invoice&Summary 6/7/2023 -- 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29152 6/16/2023 100475 TOTAL TOOL Continued... 1,690.00 HYD PRUNING POLE SAW 442908 1571295 1610.6211 SMALL TOOLS&EQUIPMENT STREET/BOULEVARD REPAIR&MN 1,690.00 29153 6/16/2023 143618 TURFWERKS 3,373.99 GPS FOR SPRAYER-3 YR 443000 E117339 2240.6249 OTHER CONTRACTUAL SERVICES GOLF EQUIPMENT MAINTENANCE 3,373.99 29154 6/16/2023 158346 WOYCHICK DESIGN 1,500.00 KELLER LAKE EDUCATION PROJECT 443073 4061 5505.6249 2023116D OTHER CONTRACTUAL SERVICES STORM DRAIN MNTC/RPR/SUMPS 1,500.00 29155 6/16/2023 100528 ZIEGLER INC 3,375.00- OVERCHARGE FOR PUMP RENTAL 442501 CM000141358 1610.6249 OTHER CONTRACTUAL SERVICES STREET/BOULEVARD REPAIR&MN 1,288.20- OVERCHARGE FOR PUMP RENTAL 442448 CM000143730 1610.6249 OTHER CONTRACTUAL SERVICES STREET/BOULEVARD REPAIR&MN 7,080.00 PUMP RENTAL 442925 IN000973173 1610.6249 OTHER CONTRACTUAL SERVICES STREET/BOULEVARD REPAIR&MN 2,416.80 29156 6/16/2023 100529 ZINCK,JAMES R 83.84 MAY MILEAGE-ZINCK 443120 20230530 2205.6277 MILEAGE/AUTO ALLOWANCE GOLF MANAGEMENT 83.84 316407 6/14/2023 158738 A POOL DAY LLC 500.00 NRMP-13540 DIAMOND PATH 443138 20230607 4900.2420 NRMP FIN GUAR-DEVELOPER DEP PHYSICAL IMPROV ESCROW BAL SI 500.00 316408 6/14/2023 158703 ACCELERATED TECHNOLOGIES LLC 18,061.89 HAYES SOUND SYSTEM 443456 10175 5265.6740 CAPITAL OUTLAY-MACH/EQ/OTHER ARENA 2 BLDG MAINTENANCE-HAY 18,061,89 316409 6/14/2023 147492 ACUSHNET COMPANY 5.40- GOLF DISCOUNT 443087 915859983 2260.6423 GOLF-CASH DISCOUNT GOLF PRO SHOP MERCH SALES 180.00 POM HATS 443087 915859983 2260.6413 GOLF-CAPS/HATS/CLOTHING GOLF PRO SHOP MERCH SALES 174.60 316410 6/14/2023 158704 ALVARADO,JULIO 1.00 PARTIAL REFUND 124 CO RD 42 443028 20230526 1001.4072 STATE SURTAX COLLECTED GENERAL FUND REVENUE 93.01 PARTIAL REFUND 124 CO RD 42 443028 20230526 1001.4060 PERMIT-BUILDING PERMIT GENERAL FUND REVENUE 94.01 316411 6/14/2023 153995 AMAZON CAPITAL SERVICES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 11 Council Check Register by Invoice&Summary 6/7/2023 - 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316411 6/14/2023 153995 AMAZON CAPITAL SERVICES Continued... 13.71 LIFEGUARD WHISTLES 443463 16W1174GGXHW 1930.6229 GENERAL SUPPLIES REDWOOD CC 269.90 BASKETBALLS 443469 16W1174GLKPG 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER 7.99 FAC PLASTIC WRIST BRACELETS 443464 1CTL91XJF3WF 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 147.24 FA SUPPLIES 443464 1CTL91XJF3WF 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER 100.00 CLEANING SUPPLIES,MISC 443473 1JLNWV9L674N 1930.6229 GENERAL SUPPLIES REDWOOD CC 199.63 CLEANING SUPPLIES,MISC 443473 1JLNWV9L674N 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 207.95 FURNITURE GLIDES 443105 1L7QKKGW6QGL 1060.6211 SMALL TOOLS&EQUIPMENT MUNICIPAL BLDG&GROUNDS MNl 116.89 PAPER PRODUCTS/PROGRAM MAT. 443461 1N3XQXMR3KHN 1920.6229 GENERAL SUPPLIES SENIOR CENTER 15.96 ADHESIVE PROTECTORS 443107 1WJCPWR76CGR 1030.6211 SMALL TOOLS&EQUIPMENT INFORMATION TECHNOLOGY 1,079.27 316412 6/14/2023 154253 APPLE FORD LINCOLN 396.36 POL VEHICLE LEASE-JUNE 443135 20230613 1215.6310 RENTAL EXPENSE POLICE DETECTIVE UNIT 1,427.25 STREETS TURBO PARTS 443081 618275 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 1,721.53 AXLE ASSEMBLY#950 443071 620450 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 358.27 HUB ASSEMBLY#950 443099 620666 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 9.82 TURBO BOLT#338 443098 620793 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 3,913.23 316413 6/14/2023 125174 ARTISAN BEER COMPANY 636.70 SURLY BEER 443008 3605674 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 636.70 316414 6/14/2023 100032 ASTLEFORD INTERNATIONAL&ISUZU 220.83 DEF SENSOR#324 443086 2P27626 5505.6215 EQUIPMENT-PARTS STORM DRAIN MNTC/RPR/SUMPS 220.83 316415 6/14/2023 155027 AUTOMOTIVE TRAINING AUTHORITY 229.00 DIESEL REGEN SYSTEMS JACOBSON 442983 166226 1530.6275 SCHOOLS/CONFERENCES/EXP LOCAL FLEET&BUILDINGS-CMF 229.00 DIESEL REGEN SYSTEMS THORFINNS 442983 166226 1530.6275 SCHOOLS/CONFERENCES/EXP LOCAL FLEET&BUILDINGS-CMF 458.00 316416 6/14/2023 150980 BONDESON,DOUG 35.34 BONDESON MILEAGE MAY 2023 443031 20230524 2012.6277 MILEAGE/AUTO ALLOWANCE CABLE TV JOINT POWERS 35.34 316417 6/14/2023 158237 BOYER TRUCKS 2,279 27 TURBO ACTUATOR#4984 442912 5S11625 1350.6265 REPAIRS-EQUIPMENT FIRE VEHICLE MAINTENANCE 2,279.27 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 12 Council Check Register by Invoice&Summary 6/7/2023 -- 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316418 6/14/2023 100296 BREAKTHRU BEVERAGE MIN-BEER Continued... 524.00 BEER 443458 110519872 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 524.00 316419 6/14/2023 100152 BREAKTHRU BEVERAGE MIN WINE 165.80 WINE ORDER 443128 110635406 2270,6430 GOLF-WINE GOLF FOOD&BEVERAGE 169.59 LIQUOR ORDER 443127 110635407 2270.6429 GOLF-LIQUOR GOLF FOOD&BEVERAGE 335.39 316420 6/14/2023 144613 BROWN WILBERT INC 1,410.77 CREMATION VAULTS(12) 442916 PS1143545 5605.6324 CREMATION VAULTS CEMETERY 1,410.77 316421 6/14/2023 101173 BROWN'S ICE CREAM CO 415.26 PIZZA FOR SALE 443010 22314412 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 138.42 PIZZAS 443124 22315107 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 553.68 316422 6/14/2023 146174 CHAMPION PLUMBING 130.00 TEMPORARY WATER SERVICE 443023 120723 2027.6810 2023101R CONSTRUCTION IN PROGRESS ROAD ESCROW 130.00 316423 6/14/2023 100282 CINTAS CORPORATION 36.00 CMF MATS 443024 4156516414 1540.6240 CLEANING SERVICE/GARBAGE REMOVCMF BUILDINGS&GROUNDS MNTC 2.13- LIQ3 USE TAX 443051 4157070139 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET 2.13 LIQ3 USE TAX 443051 4157070139 5095.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#3 OPERATIONS 31.04 MATS&MOPS 443051 4157070139 5095.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#3 OPERATIONS 94.63 AVCC RUG SERVICE 443022 4157333310 1900.6240 CLEANING SERVICE/GARBAGE REMOVAV COMMUNITY CENTER .46- LIQ1 USE TAX 443111 4157865205 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET .46 LIQ1 USE TAX 443111 4157865205 5025.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#1 OPERATIONS 6.72 RUGS 443111 4157865205 5025.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#1 OPERATIONS 168.39 ' 316424 6/14/2023 158313 CITY WIDE FACILITY SOLUTIONS 1,975.00 CMF CLEANING SERVICE JUNE 442986 32009017376 1540.6240 CLEANING SERVICE/GARBAGE REMOVCMF BUILDINGS&GROUNDS MNTC 2,895.00 CMF CLEANING SERVICE MAY 443083 42009007928 1540.6240 CLEANING SERVICE/GARBAGE REMOVCMF BUILDINGS&GROUNDS MNTC 663.45- CMF CLEANING SERVICE CREDIT 443026 62009000898 1540.6240 CLEANING SERVICE/GARBAGE REMOVCMF BUILDINGS&GROUNDS MNTC 4,206.55 316425 6/14/2023 100096 CITY WIDE WINDOW SERVICES 26.78 WINDOW CLEANING 443050 719711 5025.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#1 OPERATIONS R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 13 Council Check Register by Invoice&Summary 6/7/2023 - 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit • 316425 6/14/2023 100096 CITY WIDE WINDOW SERVICES Continued... 32.14 WINDOW CLEANING 443049 719712 5095.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#3 OPERATIONS 58.92 316426 6/14/2023 155704 COMPASS MINERALS AMERICA INC 6,349.10 WHITE ROAD SALT(76.11 T) 443093 1184532 1665.6229 GENERAL SUPPLIES STREET SNOW&ICE MATERIALS 8,308.63 WHITE ROAD SALT(99.60 T) 443097 1185525 1665.6229 GENERAL SUPPLIES STREET SNOW&ICE MATERIALS 14,657.73 316427 6/14/2023 157280 COZZINI BROS.INC 38.57 KNIFE SHARPENING 443126 C13334623 2270.6249 OTHER CONTRACTUAL SERVICES GOLF FOOD&BEVERAGE 38.57 316428 6/14/2023 143882 CULLIGAN 205.00 SOFTENER LEASE-JUNE 443021 157349250165MAY 1920.6249 OTHER CONTRACTUAL SERVICES SENIOR CENTER 23 174.90 HAYES WATER SOFTENING 443119 157985475324MAY 5265.6229 GENERAL SUPPLIES ARENA 2 BLDG MAINTENANCE-HAY 23 379.90 316429 6/14/2023 100123 DAKOTA COUNTY FINANCIAL SERVIC 900.09 SIGNAL UTILITIES 1ST QTR 443085 5500657 5805.6255 UTILITIES-ELECTRIC STREET LIGHT UTILITY FUND 4,308.00 DAKOTA CO.SIGNAL MAINT.1ST Q 443084 5500669 1680.6249 OTHER CONTRACTUAL SERVICES TRAFFIC SIGNS/SIGNALS/MARKER: 23.33 800 MHZ FEES(1)APR 443006 5500717 1600.6249 OTHER CONTRACTUAL SERVICES STREET MANAGEMENT 23.33 800 MHZ FEES(1)APR 443006 5500717 1500.6249 OTHER CONTRACTUAL SERVICES PW MANAGEMENT 46.66 800 MHZ FEES(2)APR 443006 5500717 1300.6249 OTHER CONTRACTUAL SERVICES FIRE MANAGEMENT 1,353.14 800 MHZ FEES(58) APR 443006 5500717 1330.6249 OTHER CONTRACTUAL SERVICES FIRE OPERATIONS 2,053.04 800 MHZ FEES(88)APR 443006 5500717 1200.6280 DUES&SUBSCRIPTIONS POLICE MANAGEMENT 23.33 800 MHZ FEES(1)APR 443006 5500717 5305,6249 OTHER CONTRACTUAL SERVICES WATER MGMT/REPORT/DATA ENTR' 8,730.92 316430 6/14/2023 158716 DAVIS,CLAIRE 13.90 UB REFUND 13461 FAIRLAWN CT 443040 20230608A 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 13.90 316431 6/14/2023 100434 DOUGHERTY MOLENDA SOLFEST HILL 31,352.79 POL CRIMINAL PROSECUTION-JUNE 443044 66112720623 1055.6231 LEGAL SERVICES LEGAL PROSECUTING ATTORNEY 16,172.03 GEN CIVIL LEGAL SERVICE-JUNE 443045 66112730623 1050.6231 LEGAL SERVICES LEGAL GENERAL SERVICES 47,524.82 316432 6/14/2023 120698 DURAND MANUFACTURING R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 14 Council Check Register by Invoice&Summary 6/7/2023 -- 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316432 6/14/2023 120698 DURAND MANUFACTURING Continued... 775.00 BLOWER CUTTING EDGES 442924 30836 1665.6215 EQUIPMENT-PARTS STREET SNOW&ICE MATERIALS 775.00 316433 6/14/2023 158718 EAGLE POINTE LLC 106,655.00 NRMP-8661 140TH ST W 443440 20230602 4900.2420 NRMP FIN GUAR-DEVELOPER DEP PHYSICAL IMPROV ESCROW BAL SI 106,655.00 316434 6/14/2023 158737 EASTERN FIRE EQUIPMENT SERVICES 371 90 REPAIR/SHARPEN CHAIN 443112 3282068 1330.6265 REPAIRS-EQUIPMENT FIRE OPERATIONS 371.90 316435 6/14/2023 158714 ESTATE OF STEVEN ASK 14.14 UB REFUND 15655 FLACKWOOD WAY 443039 20230608D 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 14.14 316436 6/14/2023 100166 FEDEX 48.43 FREIGHT FOR RESALE 443131 814860744 2260.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES 48.43 316437 6/14/2023 156093 FINAL FLIGHT LANDSCAPING 500 00 NRMP-12645 FLORIDA LANE 443136 20230607 4900.2420 NRMP FIN GUAR-DEVELOPER DEP PHYSICAL IMPROV ESCROW BAL SI 500.00 316438 6/14/2023 142374 FRANKLIN OUTDOOR SERVICES 250.00 NRMP-7648 142ND ST W 443133 20230607 4900.2420 NRMP FIN GUAR-DEVELOPER DEP PHYSICAL IMPROV ESCROW BAL SI 250.00 316439 6/14/2023 118279 FRESH PAINT INC 2,890.00 PAINT AFS1 443451 13453 1340.6266 REPAIRS-BUILDING FIRE BLDG&GROUNDS MNTC 2,890.00 316440 6/14/2023 150163 GALLS 948.80 NEW AWARDS 443448 24689608 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 948.80 316441 6/14/2023 102694 GERTENS 518.00 BLVD REPAIR SEED 443075 20177112 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 518.00 316442 6/14/2023 101328 GOVCONNECTION INC R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 15 Council Check Register by Invoice&Summary 6/7/2023 -- 6/16/2023 I Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316442 6/14/2023 101328 GOVCONNECTION INC Continued... 1,209.50 CONFERENCE ROOM AV SYSTEM 443068 74158690 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 70.95 PRINTER RIBBON 443106 74167082 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN] 1,280.45 316443 6/14/2023 153200 GRANICUS 231.67 MEETING WEBSTREAMING SERVICES 443047 164872A 4817.6235 CONSULTANT SERVICES CABLE TV-SPECIAL REV FUND 695.00 MEETING WEBSTREAMING SERV MAY 443444 166012 4817.6235 CONSULTANT SERVICES CABLE TV-SPECIAL REV FUND 926.67 316444 6/14/2023 100718 GRAWE,CHARLES H 20.92 FIRE STATION MEETINGS 443132 20230612 1010.6275 SCHOOLS/CONFERENCES/EXP LOCAL ADMINISTRATION 30.00 REPLACEMENT OFFICE CHAIR 443132 20230612 1010.6229 GENERAL SUPPLIES ADMINISTRATION 50.92 316445 6/14/2023 100314 GREAT LAKES COCA-COLA DISTRIBU 563.57 COCA COLA ORDER 443007 3646218675 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 961.86 COCA COLA ORDER 443140 3646218781 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 1,525.43 316446 6/14/2023 101169 HAWKINS,INC. 2,182.00 WATER TESTING CHLORINE 442914 6476275 5325.6214 CHEMICALS WATER TREATMENT FCLTY MNTC/R 1,987.20 AVFAC CHEMICALS 442905 6478666 1940.6214 CHEMICALS AQUATIC SWIM CENTER 4,169.20 316447 6/14/2023 100925 HEMPHILL,KRISTIN 77.25 MILEAGE JAN-MAY-HEMPHILL 443121 20230530 1825.6277 MILEAGE/AUTO ALLOWANCE REC SUMMER PLAYGROUND ACTIV 77.25 316448 6/14/2023 153022 HENDRICKSON,JAMES P 140.00 4 PR JEANS-J HENDRICKSON 443467 20230512A 5305.6281 UNIFORM/CLOTHING ALLOWANCE WATER MGMT/REPORT/DATA ENTR' 200.00 BOOTS-J HENDRICKSON 443467 20230512A 5305.6281 UNIFORM/CLOTHING ALLOWANCE WATER MGMT/REPORT/DATA ENTR' 340.00 316449 6/14/2023 158739 HIGH CALIBER CONTRACTING 250.00 NRMP-14998 GLAZIER AVE 443134 20230607 4900.2420 NRMP FIN GUAR-DEVELOPER DEP PHYSICAL IMPROV ESCROW BAL SI 250.00 316450 6/14/2023 157624 HUSTONS TREE SERVICE 2,509.50 2022 ASH TREE REMOVALS-FINAL#3 442919 20230505 1520.6249 2022160G OTHER CONTRACTUAL SERVICES NATURAL RESOURCES 2,509.50 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 16 Council Check Register by Invoice&Summary 6/7/2023 -- 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316450 6/14/2023 157624 HUSTONS TREE SERVICE Continued... 316451 6/14/2023 153226 HYVEE 169.16 CHEESE&BREAD FOR EVENT 443048 20230606 5000.2530 WINE CLUB LIQUOR BALANCE SHEET 169.16 316452 6/14/2023 155743 JACOBSON,DENVER 140.00 4 PR JEANS-D JACOBSON 443020 20230530 1530.6281 UNIFORM/CLOTHING ALLOWANCE FLEET&BUILDINGS-CMF 140.00 316453 6/14/2023 100255 JOHNSON BROTHERS LIQUOR 8,366.57 LIQ#1 00000109 443149 2305633 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 81.25 FREIGHT#1 00000109 443150 2305633 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 2,737.50 LIQ#2 00000109 443186 2305634 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 31.25 FREIGHT#2 00000109 443187 2305634 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 2,998.50 LIQ#3 00000109 443206 2305635 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 30.00 FREIGHT#3 00000109 443207 2305635 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 11,513.42 LIQ#1 00000109 443151 2305636 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 228.78 FREIGHT#1 00000109 443152 2305636 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 10,208.40 WINE#1 00000109 443247 2305637 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 138.75 FREIGHT#1 00000109 443248 2305637 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 74.00 TAX#1 00000109 443153 2305638 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 2.50 FREIGHT#1 00000109 443154 2305638 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,825.00 LIQ#1 00000109 443155 2305639 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 26.25 FREIGHT#1 00000109 443156 2305639 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 120.00 WINE#1 00000109 443249 2305640 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 3.75 FREIGHT#1 00000109 443250 2305640 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 241.46 WINE#3 00000109 443292 2305641 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 3.75 FREIGHT#3 00000109 443293 2305641 5085_6550 FREIGHT ON RESALE MOSE LIQUOR#3 STOCK PURCHASES 226.00 LIQ#3 00000109 443208 2305642 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 1.25 FREIGHT#3 00000109 443209 2305642 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES .63 FREIGHT#3 00000109 443294 2305643 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1.88 FREIGHT#1 00000109 443251 2305644 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 3,648,53 LIQ#2 00000109 443188 2305645 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 42.50 FREIGHT#2 00000109 443189 2305645 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,110.00 LIQ#2 00000109 443190 2305646 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 15.00 FREIGHT#2 00000109 443191 2305646 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 440.75 WINE#2 00000109 443276 2305647 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 10.00 FREIGHT#2 00000109 443277 2305647 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,934.45 LIQ#2 00000109 443192 2305648 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 32,50 FREIGHT#2 00000109 443193 2305648 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 17 - ICouncil Check Register by Invoice&Summary 6/7/2023 - 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316453 6/14/2023 100255 JOHNSON BROTHERS LIQUOR Continued... 4,964.50 WINE#2 00000109 443278 2305649 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 48.75 FREIGHT#2 00000109 443279 2305649 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 4,063.00 LIQ#2 00000109 443194 2305650 5055,6510 LIQUOR LIQUOR#2 STOCK PURCHASES 92.52 FREIGHT#2 00000109 443195 2305650 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,348.00 WINE#2 00000109 443280 2305651 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 18.75 FREIGHT#2 00000109 443281 2305651 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 4,652.20 LIQ#3 00000109 443210 2305652 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 110.00 WINE#3 00000109 443211 2305652 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 77.50 FREIGHT#3 00000109 443212 2305652 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 3,870.00 WINE#3 00000109 443295 2305653 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 53.76 FREIGHT#3 00000109 443296 2305653 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 74.00 TAX#3 00000109 443213 2305654 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 2.50 FREIGHT#3 00000109 443214 2305654 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 4,931.97 LIQ#3 00000109 443215 2305655 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 27.50 FREIGHT#3 00000109 443216 2305655 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 400.00 LIQ#3 00000109 443217 2305656 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 3.75 FREIGHT#3 00000109 443218 2305656 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 272.00 WINE#3 00000109 443297 2305657 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 6.25 FREIGHT#3 00000109 443298 2305657 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 20,417.50 LIQ#3 00000109 443219 2305658 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 475.12 FREIGHT#3 00000109 443220 2305658 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,966,00 WINE#3 00000109 443299 2305659 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 18.75 FREIGHT#3 00000109 443300 2305659 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,082.40 LIQ#1 00000109 443157 2307513 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 15.00 FREIGHT#1 00000109 443158 2307513 5015,6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 563.52 WINE#1 00000109 443254 2307514 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 10.00 FREIGHT#1 00000109 443255 2307514 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 6,266.00 LIQ#1 00000109 443169 2308853 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 152.50 FREIGHT#1 00000109 443170 2308853 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 420,00 WINE#1 00000109 443252 2308961 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 6.25 FREIGHT#1 00000109 443253 2308961 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 679.00 LIQ#2 00000109 443175 2308962 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 16.25 FREIGHT#2 00000109 443176 2308962 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 252.00 WINE#2 00000109 443267 2308963 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 3.75 FREIGHT#2 00000109 443268 2308963 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 160,00 WINE#3 00000109 443306 2308964 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 6.25 FREIGHT#3 00000109 443307 2308964 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 456.85 LIQ#1 00000109 443159 2311366 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 3.75 FREIGHT#1 00000109 443160 2311366 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 18 Council Check Register by Invoice&Summary 6/7/2023 -- 6/16/2023 Check# Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316453 6/14/2023 100255 JOHNSON BROTHERS LIQUOR Continued... 809.32 WINE#1 00000109 443256 2311367 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 12,50 FREIGHT#1 00000109 443257 2311367 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 5,970.60 LIQ#1 00000109 443161 2311368 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 54,17 FREIGHT#1 00000109 443162 2311368 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 861.00 LIQ#2 00000109 443177 2311369 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 6.25 FREIGHT#2 00000109 443178 2311369 5055,6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,203.00 LIQ#3 00000109 443221 2311370 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 13.75 FREIGHT#3 00000109 443222 2311370 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 560.00 LIQ#1 00000109 443163 2311371 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 8.75 FREIGHT#1 00000109 443164 2311371 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 428.75 WINE#1 00000109 443258 2311372 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 13.75 FREIGHT#1 00000109 443259 2311372 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 399.00 LIQ#1 00000109 443165 2311373 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 3.75 FREIGHT#1 00000109 443166 2311373 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 136.00 WINE#1 00000109 443260 2311374 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 2.50 FREIGHT#1 00000109 443261 2311374 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 112.00 WINE#2 00000109 443269 2311375 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 1.25 FREIGHT#2 00000109 443270 2311375 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 183.33 WINE#2 00000109 443271 2311376 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 3.75 FREIGHT#2 00000109 443272 2311376 • 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 763.19 LIQ#2 00000109 443179 2311377 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 7.50 FREIGHT#2 00000109 443180 2311377 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 80.00 LIQ#2 00000109 443181 2311378 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 1.25 FREIGHT#2 00000109 443182 2311378 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 480.27 WINE#2 00000109 443273 2311379 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 8.75 FREIGHT#2 00000109 443274 2311379 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 272.00 LIQ#2 00000109 443183 2311380 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 2.50 FREIGHT#2 00000109 443184 2311380 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 593.32 LIQ#3 00000109 443223 2311381 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 5.00 FREIGHT#3 00000109 443224 2311381 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 735.22 WINE#3 00000109 443302 2311382 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 13.75 FREIGHT#3 00000109 443303 2311382 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES • 600.74 LIQ#3 00000109 443225 2311383 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 6.25 FREIGHT#3 00000109 443226 2311383 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 716.75 WINE#3 00000109 443304 2311384 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 17.50 FREIGHT#3 00000109 443305 2311384 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 91.49 LIQ#3 00000109 443227 2312526 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 91.49- CMLIQ#3 00000109 443228 2312526 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 1,863.60 WINE#3 00000109 443308 2312527 5085.6520 WINE LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 19 Council Check Register by Invoice&Summary 6/7/2023 -- 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316453 6/14/2023 100255 JOHNSON BROTHERS LIQUOR Continued... 25.00 FREIGHT#3 00000109 443309 2312527 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,110.00 LIQ#1 00000109 443167 2315726 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 21.25 FREIGHT#1 00000109 443168 2315726 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES .31 FREIGHT#1 00000109 443262 2315727 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,313.00 LIQ#1 00000109 443171 2315728 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 8.75 FREIGHT#1 00000109 443172 2315728 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 877.00 LIQ#2 00000109 443196 2315729 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 6,25 FREIGHT#2 00000109 443197 2315729 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,754.00 LIQ#3 00000109 443229 2315730 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 12.50 FREIGHT#3 00000109 443230 2315730 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 319.00 LIQ#1 00000109 443173 2315731 5015_6510 LIQUOR LIQUOR#1 STOCK PURCHASES 3.75 FREIGHT#1 00000109 443174 2315731 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 281.08 WINE#1 00000109 443263 2315732 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 7.50 FREIGHT#1 00000109 443264 2315732 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES .,31 FREIGHT#3 00000109 443310 2315733 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 729,38 WINE#1 00000109 443265 2315734 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 9.68 FREIGHT#1 00000109 443266 2315734 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 582.52 LIQ#2 00000109 443198 2315735 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 7.60 FREIGHT#2 00000109 443199 2315735 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,058.90 LIQ#2 00000109 443200 2315736 5055,6510 LIQUOR LIQUOR#2 STOCK PURCHASES 15.00 FREIGHT#2 00000109 443201 2315736 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 542.05 WINE#2 00000109 443282 2315737 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 10.00 FREIGHT#2 00000109 443283 2315737 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 80.00 LIQ#2 00000109 443202 2315738 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 1.25 FREIGHT#2 00000109 443203 2315738 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 606.91 WINE#2 00000109 443284 2315739 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 13.75 FREIGHT#2 00000109 443285 2315739 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 485.40 LIQ#2 00000109 443204 2315740 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 4.49 FREIGHT#2 00000109 443205 2315740 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 96.06 WINE#2 00000109 443286 2315741 5055,6520 WINE LIQUOR#2 STOCK PURCHASES .93 FREIGHT#2 00000109 443287 2315741 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 484.00 LIQ#3 00000109 443231 2315742 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 3.75 FREIGHT#3 00000109 443232 2315742 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,259.55 LIQ#3 00000109 443233 2315743 5085,6510 LIQUOR LIQUOR#3 STOCK PURCHASES 110.00 WINE#3 00000109 443234 2315743 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 16,25 FREIGHT#3 00000109 443235 2315743 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 238.33 LIQ#3 00000109 443236 2315744 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 5.00 FREIGHT#3 00000109 443237 2315744 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 626,64 WINE#3 00000109 443311 2315745 5085.6520 WINE LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 20 Council Check Register by Invoice&Summary 6/7/2023 -- 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316453 6/14/2023 100255 JOHNSON BROTHERS LIQUOR Continued... 13.75 FREIGHT#3 00000109 443312 2315745 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 382.50 LIQ#3 00000109 443238 2315746 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 1.35 FREIGHT#3 00000109 443239 2315746 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 120.08 WINE#3 00000109 443313 2315747 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 2.81 FREIGHT#3 00000109 443314 2315747 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 49.50- CMLIQ#2 00000109 443185 248372 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 6.68- CMWINE#2 00000109 443275 248375 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 84.67- CMWINE#3 00000109 443289 250109 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 14,00- CMWINE#3 00000109 443290 250110 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 56.00- CMWINE#3 00000109 443291 250111 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 34.49- CMLIQ#1 00000109 443146 252624 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 11.38- CMWINE#1 00000109 443147 252624 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 7.33- CMWINE#1 00000109 443244 252625 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 8.67- CMWINE#1 00000109 443243 252626 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 19.50- CMLIQ#1 00000109 443148 252628 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 10.40- CMLIQ#1 00000109 443246 252629 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 9.83- CMWINE#1 00000109 443245 252630 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 17.42- CMLIQ#1 00000109 443143 252631 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 27.50- CMWINE#1 00000109 443241 252632 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 8.67- CMWINE#1 00000109 443240 252633 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 7.78- CMWINE#1 00000109 443242 252634 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 3.67- CMLIQ#1 00000109 443145 252635 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 7.87- CMLIQ#1 00000109 443144 252636 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 3.33- CMWINE#3 00000109 443288 252637 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 24.50- CMWINE#3 00000109 443301 253757 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 133,867.91 316454 6/14/2023 155718 KALIFORNIA POOL&SPA 500.00 NRMP-13791 FLEETWOOD AVE 443137 20230607 4900.2420 NRMP FIN GUAR-DEVELOPER DEP PHYSICAL IMPROV ESCROW BAL SI 500.00 316455 6/14/2023 158717 KELLY,CHRISTOPHER 25.67 UB REFUND 8225 159TH ST W 443041 20230608E 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 25 67 316456 6/14/2023 145922 KLAUSLER,TIMOTHY WILLIAM 81.86 KLAUSLER MILEAGE MAY 2023 443029 20230531 2012.6277 MILEAGE/AUTO ALLOWANCE CABLE TV JOINT POWERS 81.86 316457 6/14/2023 151278 KLINE,HARRY R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 21 Council Check Register by Invoice&Summary 6/7/2023 -- 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316457 6/14/2023 151278 KLINE,HARRY Continued... 100,20 KLINE MILEAGE MAY 2023 443030 20230531 2012.6277 MILEAGE/AUTO ALLOWANCE CABLE TV JOINT POWERS 100.20 316458 6/14/2023 145429 LUBE-TECH&PARTNERS,LLC 439.47 GREASE,ATF,WASHER FLUID 443072 3214848 1765.6212 MOTOR FUELS/OILS PARK EQUIPMENT MAINTENANCE 439.47 GREASE,ATF,WASHER FLUID 443072 3214848 1630.6212 MOTOR FUELS/OILS STREET EQUIPMENT MAINTENANCI 439,47 GREASE,ATF,WASHER FLUID 443072 3214848 1350.6212 MOTOR FUELS/OILS FIRE VEHICLE MAINTENANCE 439.47 GREASE,ATF,WASHER FLUID 443072 3214848 1210.6212 MOTOR FUELS/OILS POLICE FIELD OPERATIONS/PATRO 439.47 GREASE,ATF,WASHER FLUID 443072 3214848 5390.6212 MOTOR FUELS/OILS SWR EQUIP/VEHICLE MISC MNTC/R 439.47 GREASE,ATF,WASHER FLUID 443072 3214848 5345.6212 MOTOR FUELS/OILS WATER EQUIP/VEHICLE/MISC MNTC 2,636.82 316459 6/14/2023 158715 MANNHEIM,CAROLE 109.74 UB REFUND 13342 HUMMINGBIRD LN 443042 20230608C 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 109.74 316460 6/14/2023 146201 MCCOLLUM,MICHAEL 43.03 4/17-6/1 MILEAGE-MCCOLLUM 443032 20230601 1030.6277 MILEAGE/AUTO ALLOWANCE INFORMATION TECHNOLOGY 43.03 316461 6/14/2023 137396 MEDICINE LAKE TOURS 2,352.00 CHANHASSEN TRIP(24) 443067 20230602 1920.6249 OTHER CONTRACTUAL SERVICES SENIOR CENTER 2,352.00 316462 6/14/2023 100309 MENARDS 38.91 SMOKE ALARM AND BROOM 443129 55564 1340.6229 GENERAL SUPPLIES FIRE BLDG&GROUNDS MNTC 28.98 GREASE GUN. 443470 55686 1900.6211 SMALL TOOLS&EQUIPMENT AV COMMUNITY CENTER 39.00 CLEANING SUPPLIES 443470 55686 1940,6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 39.38 CLEANING SUPPLIES 443470 55686 1930,6229 GENERAL SUPPLIES REDWOOD CC 47.31 HDMI CABLES 443470 55686 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER 295.76 BOARDWALK REPAIR. 443474 55801 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 2.48 SHOP CARR BOLT 3 PIECE 443118 55986 1730,6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 19.99 FAC BATTERIES 443477 56179 1940.6215 EQUIPMENT-PARTS AQUATIC SWIM CENTER 41,47 CLEANING SUPPLIES 443477 56179 1930.6229 GENERAL SUPPLIES REDWOOD CC 65.04 CLEANING SUPPLIES 443477 56179 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 618.32 316463 6/14/2023 157976 MILLER BROTHERS EXCAVATING 56,639.95 APPLEWOOD POINTE IMP-PMT#3 442920 20230531 4502.6810 2021118G CONSTRUCTION IN PROGRESS IMPROVEMENTS-ASSESSED 56,639.95 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 22 Council Check Register by Invoice&Summary 6/7/2023 -- 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316463 6/14/2023 157976 MILLER BROTHERS EXCAVATING Continued... 316464 6/14/2023 158719 OUTDOOR IMAGES INC 250.00 NRMP 12888 FALCON DR 443043 20230607 4900.2420 NRMP FIN GUAR-DEVELOPER DEP PHYSICAL IMPROV ESCROW BAL SI 250_00 316465 6114/2023 155909 PALLA,JONATHAN 250.00 2023 MWF MEDALLION HUNT WINNER 443011 20230606 1800.6399 OTHER CHARGES REC PROGRAM GENERAL 250.00 316466 6/14/2023 100751 PHILLIPS WINE&SPIRITS INC 1,192.50 LIQ#1 00000106 443315 6597720 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 15.00 FREIGHT#1 00000106 443316 6597720 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 367.75 LIQ#1 00000106 443317 6597721 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 1,233.89 WINE#1 00000106 443318 6597721 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 41,25 FREIGHT#1 00000106 443319 6597721 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 28.90 TAX#1 00000106 443320 6597722 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 1.25 FREIGHT#1 00000106 443321 6597722 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 577.95 LIQ#2 00000106 443340 6597723 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 7.50 FREIGHT#2 00000106 443341 6597723 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,646.74 WINE#2 00000106 443367 6597724 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 38.75 FREIGHT#2 00000106 443368 6597724 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 80.00 TAX#2 00000106 443342 6597725 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 1.25 FREIGHT#2 00000106 443343 6597725 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 2,056.85 LIQ#3 00000106 443350 6597726 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 26.25 TAX#3 00000106 443351 6597726 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 1,971.12 WINE#3 00000106 443373 6597727 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 45.00 FREIGHT#3 00000106 443374 6597727 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 289.95 LIQ#3 00000106 443352 6597728 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 6.25 FREIGHT#3 00000106 443353 6597728 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 341.25 LIQ#1 00000106 443322 6598053 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 10.50 FREIGHT#1 00000106 443323 6598053 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 341.25 LIQ#3 00000106 443354 6598054 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 10.50 FREIGHT#3 00000106 443355 6598054 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 146.25 LIQ#2 00000106 443339 6598081 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 112.00 WINE#2 00000106 443366 6599973 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 112.00 WINE#3 00000106 443379 6599974 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 508.00 WINE#3 00000106 443375 6601908 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 2.50 FREIGHT#3 00000106 443376 6601908 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,206.90 LIQ#1 00000106 443324 6601909 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 27.51 FREIGHT#1 00000106 443325 6601909 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 23 Council Check Register by Invoice&Summary - 6/7/2023 -- 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316466 6/14/2023 100751 PHILLIPS WINE&SPIRITS INC Continued... 268.50 LIQ#1 00000106 443326 6601910 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 985.45 WINE#1 00000106 443327 6601910 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 38,75 FREIGHT#1 00000106 443328 6601910 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 106.00 TAX#1 00000106 443329 6601911 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 28.90 NTAX#1 00000106 443330 6601911 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 3.75 FREIGHT#1 00000106 443331 6601911 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 146.25 LIQ#2 00000106 443337 6601912 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 3.75 FREIGHT#2 00000106 443338 6601912 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,230.57 WINE#2 00000106 443364 6601913 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 30.00 FREIGHT#2 00000106 443365 6601913 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 999.69 LIQ#3 00000106 443356 6601914 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 8.75 FREIGHT#3 00000106 443357 6601914 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,942.05 WINE#3 00000106 443377 6601915 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 48.75 FREIGHT#3 00000106 443378 6601915 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 76.00 TAX#3 00000106 443358 6601916 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 1.25 FREIGHT#3 00000106 443359 6601916 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,088.36 LIQ#1 00000106 443332 6605390 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 16.25 FREIGHT#1 00000106 443333 6605390 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 268.50 LIQ#1 00000106 443334 6605391 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 309.60 WINE#1 00000106 443335 6605391 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 18.75 FREIGHT#1 00000106 443336 6605391 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 252.00 WINE#3 00000106 443380 6605392 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 3,75 FREIGHT#3 00000106 443381 6605392 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,030.25 LIQ#2 00000106 443345 6605393 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 20.00 FREIGHT#2 00000106 443346 6605393 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 635.20 WINE#2 00000106 443371 6605394 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 17.50 FREIGHT#2 00000106 443372 6605394 5055,6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 75.50 LIQ#2 00000106 443347 6605395 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 28.50 TAX#2 00000106 443348 6605395 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 2.50 FREIGHT#2 00000106 443349 6605395 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,163.25 LIQ#3 00000106 443360 6605396 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 26.26 FREIGHT#3 00000106 443361 6605396 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK'PURCHASES 1,492.00 WINE#3 00000106 443382 6605397 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 36,25 FREIGHT#3 00000106 443383 6605397 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 108.20 TAX#3 00000106 443362 6605398 5085,6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 3.75 FREIGHT#3 00000106 443363 6605398 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 7.00- CMWINE#2 00000106 443370 698401 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 4,33- TAX#2 00000106 443344 698402 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 29.34- CMWINE#2 00000106 443369 698403 5055.6520 WINE LIQUOR#2 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 24 Council Check Register by Invoice&Summary 6/7/2023 -- 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316466 6/14/2023 100751 PHILLIPS WINE&SPIRITS INC Continued... 24,920.92 316467 6/14/2023 143336 PREMIER LOCATING INC 992.25 PREMIER LOCATES 3/16-3/31 442915 42095 5805.6249 OTHER CONTRACTUAL SERVICES STREET LIGHT UTILITY FUND 874.13 PREMIER LOCATES 5-1/5/15 442993 42140 5805.6249 OTHER CONTRACTUAL SERVICES STREET LIGHT UTILITY FUND 1,866.38 316468 6/14/2023 101500 PREMIUM WATERS INC 23.57 WATER 443108 319467831 2205.6229 GENERAL SUPPLIES GOLF MANAGEMENT 23.57 316469 6/14/2023 101797 RCM SPECIALTIES INC 629.28 ASPHALT EMULSION OIL 442917 8967 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN' 393.76 ASPHALT EMULSION OIL 443027 8996 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN' 1,023.04 316470 6/14/2023 100756 SAFETY KLEEN 657.94 PARTS WASHER MAINTENANCE 442909 91625470 1530.6265 REPAIRS-EQUIPMENT FLEET&BUILDINGS-CMF 657.94 316471 6/14/2023 101939 SHEPHERD OF THE VALLEY LUTHERAN CHURCH 250.00 NRMP-12650 JOHNNY CAKE RIDGE 443122 20230607 4900.2420 NRMP FIN GUAR-DEVELOPER DEP PHYSICAL IMPROV ESCROW BAL SI 250.00 316472 6/14/2023 100788 ST CROIX RECREATION FUN PLAYGR 289.00 MDF DRINKING FOUNTAINS 443468 21560 1765.6229 GENERAL SUPPLIES PARK EQUIPMENT MAINTENANCE 289.00 316473 6/14/2023 158542 STRATUS BUILDING SOLUTIONS OF ST PAUL 1.06- GOLF SALES TAX ADJUST 443465 9623 2215.6249 OTHER CONTRACTUAL SERVICES GOLF CLUBHOUSE BUILDING 1.06 GOLF SALES TAX ADJUST 443465 9623 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 455.28 CLEANING SERVICES JUNE 443465 9623 2215.6249 OTHER CONTRACTUAL SERVICES GOLF CLUBHOUSE BUILDING 455.28 316474 6/14/2023 141254 TARGETSOLUTIONS LEARNING 6,148.50 TARGET SOLUTIONS PLATFORM 12MO 442903 INV72446 1310.6308 SOFTWARE SUBSCRIPTIONS FIRE TRAINING 6,148.50 316475 6/14/2023 114799 TEE JAY NORTH INC 2,501.00 DOOR REPAIR LS#3 443445 47764 5095.6266 REPAIRS-BUILDING LIQUOR#3 OPERATIONS R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 25 Council Check Register by Invoice&Summary 6/7/2023 -- 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316475 6/14/2023 114799 TEE JAY NORTH INC Continued... 2,501.00 316476 6/14/2023 101342 THOMSON REUTERS-WEST 359.68 BACKGROUND CHECKS-MAY 443088 848411644 1215.6249 OTHER CONTRACTUAL SERVICES POLICE DETECTIVE UNIT 359.68 316477 6/14/2023 112352 UPNORTH GOLF INC 375.94 GOLF GRIPS 443125 75212 2260.6418 GOLF-PRO SHOP OTHER GOLF PRO SHOP MERCH SALES 10.00 FREIGHT 443130 75491 2260.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES 185.00 GOLF CLUBS 443130 75491 2260.6414 GOLF-CLUBS GOLF PRO SHOP MERCH SALES 570.94 316478 6/14/2023 100495 VALLEY POOLS&SPAS 145.11 LAZY RIVER REPAIR SUPPLIES 443475 1255513 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 145.11 316479 6/14/2023 152720 'VERIZON 1,440.20 GPS FOR FLEET(76)MAY 443080 300000043883 1530.6237 TELEPHONE/PAGERS FLEET&BUILDINGS-CMF 1,440.20 316480 6/14/2023 103190 W W GOETSCH ASSOC INC 481,43 JCRPW PUMP REPAIR 443453 110391 1720.6269 REPAIRS-OTHER PARK GROUNDS MAINTENANCE 481.43 316481 6/14/2023 142204 WERNER IMPLEMENT CO.,INC 1,882.84 ENGINE HARNESSES#350 442911 26959 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 1,882.84 316482 6/14/2023 157161 WESTERN FIRST AID&SAFETY 12.34 FIRST AID KIT STOCKING 443089 MSP210973 1630.6229 GENERAL SUPPLIES STREET EQUIPMENT MAINTENANCI 37.15 FIRST AID KIT STOCKING 443089 MSP210973 1540.6229 GENERAL SUPPLIES CMF BUILDINGS&GROUNDS MNTC 49.27 FIRSTAID KIT STOCKING 443089 MSP210973 5325.6229 GENERAL SUPPLIES WATER TREATMENT FCLTY MNTC/R 59.55 FIRST AID KIT STOCK 443114 MSP210974 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 158.31 316483 6/14/2023 102620 ZARNOTH BRUSH WORKS INC 1,620.00 SWEEPER BROOMS 443090 194023 5505.6215 EQUIPMENT-PARTS STORM DRAIN MNTC/RPR/SUMPS 1,620.00 20230602 6/9/2023 148015 EMPOWER R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 26 Council Check Register by Invoice&Summary 6/7/2023 — 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20230602 6/9/2023 148015 EMPOWER Continued... 350.00 MNDCP-ROTH 457 CONTRIBUTIONS 442890 6072311553310 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,916.00 MNDCP-457 CONTRIBUTIONS 442890 6072311553310 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,266.00 20230603 6/9/2023 148869 EMPOWER(HCSP) 361.07 SERGEANT HCSP FUNDING-GROSS WA 442892 6072311553312 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,070.03 ADMIN HCSP FUNDING-GROSS WAGES 442892 6072311553312 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,261.28 SCH 2 HCSP FUNDING-GROSS WAGES 442892 6072311553312 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,592.19 POLICE HCSP FUNDING-GROSS WAGE 442892 6072311553312 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 3,040.24 HCSP FUNDING-ANN LV/COMP 442892 6072311553312 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 7,324.81 20230604 6/12/2023 102664 US BANK . 11,536.57 EMPLOYEE MEDICARE 442900 607231155338 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 11,536.57 CITY SHARE MEDICARE 442900 607231155338 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 34,075.84 EMPLOYEE FICA 442900 607231155338 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 34,075.84 CITY SHARE FICA 442900 607231155338 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 73,042.58 FEDERAL TAXES PR 442900 607231155338 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 164,267.40 20230605 6/9/2023 101238 MINNESOTA CHILD SUPPORT PAYMEN 138.00 CHILD SUPPORT DEDUCTIONS 442898 607231155336 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 443.00 CHILD SUPPORT DEDUCTIONS 442899 607231155337 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 581.00 20230606 6/12/2023 100657 MN DEPT OF REVENUE 34,103.06 STATE TAX WITHHOLDING 442897 607231155335 9000.2112 ACCRUED STATE W/H PAYROLL CLEARING BAL SHEET 34,103.06 20230607 6/12/2023 100392 PUBLIC EMPLOYEES RETIREMENT AS 62,514.91 EMPLOYEE SHARE PERA 442896 607231155334 9000.2114 ACCRUED PERA PAYROLL CLEARING BAL SHEET 82,585.11 CITY SHARE PERA 442896 607231155334 9000.2114 ACCRUED PERA PAYROLL CLEARING BAL SHEET 145,100.02 20230608 6/9/2023 148841 FURTHER 6,794.95 HSA EMPLOYEE FUNDING 442891 6072311553311 9000.2125 ACCRUED HSA/HRA BENEFIT PAYROLL CLEARING BAL SHEET 6,794.95 20230609 6/9/2023 157977 WEX HEALTH INC 30.65 FLEX SPENDING MEDICAL 2023 443057 20230609 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/14/2023 10:17:47 Council Check Register by GL Page- 27 Council Check Register by Invoice&Summary 6/7/2023 -- 6/16/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20230609 6/9/2023 157977 WEX HEALTH INC Continued... 173.64 FLEX SPENDING MEDICAL 2023 443057 20230609 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 182.76 FLEX SPENDING DAYCARE 2023 443057 20230609 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 387.05 20230610 6/9/2023 151440 VANTAGEPOINT TRANSFER AGENTS 2,653.50 ROTH 457-PLAN#301171-FIRE TOO 442893 6072311553313 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,653.50 20230611 6/9/2023 100240 VANTAGEPOINT TRANSFER AGENTS-457 FT 27,728.55 ICMA-PLAN#301171-FIRE TOO 442894 607231155332 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 27,728.55 20230612 6/9/2023 126459 VANTAGEPOINT TRANSFER AGENTS-ROTH 2,491,47 ROTH IRA-PLAN#705481 442901 607231155339 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,491.47 20230613 6/7/2023 101671 MN DEPT OF REVENUE 65.72 DIESEL TAX-PARKS 443064 20230607 1765.6212 MOTOR FUELS/OILS PARK EQUIPMENT MAINTENANCE 83.24 DIESEL TAX-STREETS 443064 20230607 1630.6212 MOTOR FUELS/OILS STREET EQUIPMENT MAINTENANCI 9.23 DIESEL TAX-WATER 443064 20230607 5345.6212 MOTOR FUELS/OILS WATER EQUIP/VEHICLE/MISC MNTC 23,77 DIESEL TAX-SEWER 443064 20230607 5390.6212 MOTOR FUELS/OILS SWR EQUIP/VEHICLE MISC MNTC/R 105.89 DIESEL TAX-STORM 443064 20230607 5505.6212 MOTOR FUELS/OILS STORM DRAIN MNTC/RPR/SUMPS 287.85 1,853,638.00 Grand Total Payment Instrument Totals Checks 472,866.17 EFT Payments 393,985.66 A/P ACH Payment 986,786.17 Total Payments 1,853,638.00 I - l R55CKS2 LOGIS100 CITY OF APPLE VALLEY 6/14/2023 10:17:52 Note: Payment amount may not reflect the actual amount due to data sequencing and/or data selection, Council Check Summary Page- 1 6/7/2023 - 6/16/2023 Company Amount 01000 GENERAL FUND 325,177.40 02010 CABLE TV RESERVE FUND 217.40 02025 ROAD ESCROW FUND 214,034 99 02090 PARTNERS IN EDUCATION 1,979.67 02110 CARES ACT 2020 47,525.90 02200 VALLEYWOOD GOLF FUND 14,434.51 04420 '21 FACILITIES CIP 12,361.00 04500 CONSTRUCTION PROJECTS 70,269.95 04815 CABLE TV-SPECIAL REV FUND 926.67 04900 PHYSICAL IMPROVEMENTS ESCROW F 109,155.00 05000 LIQUOR FUND 267,023.08 05200 ARENA FUND 18,236,79 05300 WATER&SEWER FUND 322,177.02 05500 STORM DRAINAGE UTILITY FUND 29,518.15 05600 CEMETERY FUND LEVEL PROGRAM 5,163.74 05800 STREET LIGHT UTIL FUND 2,825.87 07200 RISK MANAGEMENT/INSURANCE FUND 3,647.57 07400 VERF-POLICE 11,382.14 07405 VERF-FIRE 575.84 09000 PAYROLL CLEARING FUND 397,005.31 Report Totals 1,853,638.00 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 9:53:38 Council Check Register by GL Page- 1 Council Check Register by Invoice&Summary 3/24/2023 -- 6/23/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29157 6/23/2023 101557 AAA CREDIT SCREENING SVCS LLC 30.00 CREDIT SCREENING BACKGROUND 443536 123601 1200.6235 CONSULTANT SERVICES POLICE MANAGEMENT 30.00 29158 6/23/2023 150791 BALD MAN BREWING 549,20 BEER#1 00052212 443692 7375 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 549.20 29159 6/23/2023 155342 BARREL THEORY BEER CO 788.00 BEER#3 00052690 443695 2515 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 442.00 BEER#1 00052690 443693 2536 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 285,00 BEER#1 00052690 443694 2579 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 1,515.00 29160 6/23/2023 151877 BLACK STACK BREWING,INC. 285.00 BEER#3 00052297 443698 22747 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 879.00 BEER#3 00052297 443699 22830 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 658.00 BEER#1 00052297 443697 22902 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 189_00 BEER#3 00052297 443700 22903 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 311.00 BEER#3 00052297 443701 23001 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 2,322.00 29161 6/23/2023 157178 BLUE CLOUD DISTRIBUTION OF MINNESOTA 1,750.00 BEER#1 00052855 443702 100960982 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 1,750.00 29162 6/23/2023 121014 BUCKEYE CLEANING CENTER 350.34 CLEANING CONCENTRATE. 443510 90506531 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 1,126.46 HAND SOAP AND CLEANERS. 443510 90506531 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER 1,476.80 29163 6/23/2023 143314 CLEAR RIVER BEVERAGE 567.05 BEER#2 00051160 443707 690771 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 891.00 BEER#1 00051160 443704 691289 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 1,549.75 BEER#3 00051160 443709 691301 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 458.25 BEER#3 00051160 443711 692523 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 84.98- CMBEER#3 00051160 443710 692532 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 465.75 BEER#2 00051160 443708 693754 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 1,233.25 BEER#1 00051160 443705 693772 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 38_29- CMBEER#1 00051160 443706 693786 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 571,02 BEER#3 00051160 443713 693806 5085.6530 BEER LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 9:53:38 Council Check Register by GL Page- 2 Council Check Register by Invoice&Summary 3/24/2023 -- 6/23/2023 Check# Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29163 6/23/2023 143314 CLEAR RIVER BEVERAGE Continued... 29.17- CMBEER#3 00051160 443712 693819 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 5,583.63 29164 6/23/2023 143551 CURBSIDE LANDSCAPE&IRRIGATI 415.56 IRRIGATION START UP 14873 JCRR 443644 276074 1610.6249 OTHER CONTRACTUAL SERVICES STREET/BOULEVARD REPAIR&MN 415.56 29165 6/23/2023 119052 CUSTOM HOSE TECH INC 165.48 HOLDER HYDRAULIC HOSE 443560 116783 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 165.48 29166 6/23/2023 100128 DAKOTA ELECTRIC ASSOCIATION 17.27 12119 GANTRY LN POND JUN 443583 200010036848JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 36.14 HAWK SIGNAL PED CROSSING JUN 443584 200010066613JUN 5805.6255 UTILITIES-ELECTRIC STREET LIGHT UTILITY FUND 23 17.27 PILOT KNOB/155TH ST SPKLR JUN 443585 200010066957JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 82.15 PILOT KNOB/155TH ST SIGNAL JUN 443586 200010066959JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 330.72 FIRE STA 2-TEMP SERVICE JUN 443582 200010103947JUN 1340.6255 UTILITIES-ELECTRIC FIRE BLDG&GROUNDS MNTC 23 483.55 29167 6/23/2023 100858 DALCO 24.81 CLEANING SUPPLIES 443486 4092826 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 24.81 29168 6/23/2023 100685 EMERGENCY APPARATUS MAINTENANC 229,97 4983 HEAT EXCHANGER VALVE 443544 127857 1350.6265 REPAIRS-EQUIPMENT FIRE VEHICLE MAINTENANCE 257.33 4985 ADJUST GENERATOR PTO 443543 127860 1350.6265 REPAIRS-EQUIPMENT FIRE VEHICLE MAINTENANCE 487,30 29169 6/23/2023 120313 FASTENAL COMPANY 149-56 SIGN HARDWARE 443565 MNTC1279694 1680.6229 GENERAL SUPPLIES TRAFFIC SIGNS/SIGNALS/MARKER: 149.56 29170 6/23/2023 100420 FISCHER MINING,LLC 14,52- UTIL DISCOUNT 443636 171949 5330.6333 GENERAL-CASH DISCOUNTS WTR MAIN/HYDRANT/CURB STOP N 1,870.74 RC BASE&SAND WM BREAKS 443636 171949 5330.6229 GENERAL SUPPLIES WTR MAIN/HYDRANT/CURB STOP IV J R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 9:53:38 I Council Check Register by GL Page- 3 Council Check Register by Invoice&Summary 3/24/2023 -- 6/23/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29170 6/23/2023 100420 FISCHER MINING,LLC Continued... i 1,856.22 29171 6/23/2023 100209 GOPHER STATE ONE-CALL 455.40 GOPHER STATE ONE CALL-MAY 443629 3050186 5335.6399 OTHER CHARGES WATER FINAL/SERVICE ON OFF/LO( 455.40 GOPHER STATE ONE CALL-MAY 443629 3050186 5365.6399 OTHER CHARGES SEWER MGMT/REPORTS/DATA ENT 455,40 GOPHER STATE ONE CALL-MAY 443629 3050186 5505.6399 OTHER CHARGES STORM DRAIN MNTC/RPR/SUMPS 1,366.20 29172 6/23/2023 100217 GRAINGER,INC. 27,76 URINAL DIAPHRAGM ASSEMBLY(2) 443538 9725925714 1330.6229 GENERAL SUPPLIES FIRE OPERATIONS 349.88 ASCO SOLENOID CL2 @ WTP 443574 9732796066 5325.6215 EQUIPMENT-PARTS WATER TREATMENT FCLTY MNTC/R 17.97 PUMP MAINTENANCE TOOL 443575 9734608889 5325.6211 SMALL TOOLS&EQUIPMENT WATER TREATMENT FCLTY MNTC/R 395.61 29173 6/23/2023 137874 HEDBERG,RON 32.75 LOGIS BOARD MEETING 4/27 443619 20230427 1035.6277 MILEAGE/AUTO ALLOWANCE FINANCE 37.99 EHLERS CNF MILEAGE HEDBERG 443619 20230427 1035.6275 SCHOOLS/CONFERENCES/EXP LOCAL FINANCE 154.50 LOGIS ERP REVIEW APR 3-7 443619 20230427 1035.6277 MILEAGE/AUTO ALLOWANCE FINANCE 1,089.00 ICMA CNF AUSTIN TX-LAWELL 443620 20230615 1010.6276 SCHOOLS/CONFERENCES/EXP OTHERADMINISTRATION 1,314.24 29174 6/23/2023 145597 HORIZON POOL SUPPLY 3,496.64 TILE REPAIR-LAZY RIVER 443508 INV41819 1940.6269 REPAIRS-OTHER AQUATIC SWIM CENTER 3,397.51 AVFAC TILE REPAIR 443523 INV41821 1940.6269 REPAIRS-OTHER AQUATIC SWIM CENTER 836.91 AVFAC STRAINER COVER 443509 INV42679 1940,6215 EQUIPMENT-PARTS AQUATIC SWIM CENTER 7,731,06 29175 6/23/2023 103314 INNOVATIVE OFFICE SOLUTIONS 418.23 PAPER PRODUCTS/TRASH BAGS 443522 IN4221265 1920.6229 GENERAL SUPPLIES SENIOR CENTER 4.00 PLAYGROUND PRGM SUPPLIES 443576 IN4228483 1825.6229 GENERAL SUPPLIES REC SUMMER PLAYGROUND ACTIV 10.39 AVCC GLUE STICKS 443576 IN4228483 1900.6210 OFFICE SUPPLIES AV COMMUNITY CENTER 26.85 AVCC CLEANSING WIPES 443576 IN4228483 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER 459.47 29176 6/23/2023 101796 INTERSTATE BATTERY SYSTEM OF M 15.00- BATTERY CORE RETURN 443557 220068147 1210.6216 VEHICLES-TIRES/BATTERIES POLICE FIELD OPERATIONS/PATRO 612.38 BATTERIES#325 443623 220070238 1630.6216 VEHICLES-TIRES/BATTERIES STREET EQUIPMENT MAINTENANCI 597.38 29177 6/23/2023 131791 IRRIGATION BY DESIGN INC R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 9:53:38 Council Check Register by GL Page- 4 Council Check Register by Invoice&Summary 3/24/2023 -- 6/23/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29177 6/23/2023 131791 IRRIGATION BY DESIGN INC Continued... 126.75 EDUBLDG-IRRIGATION 443545 28936 2092.6249 OTHER CONTRACTUAL SERVICES EDUCATION BUILDING FUND 126.75 29178 6/23/2023 153199 JACK PINE BREWERY 226.50 BEER#3 00052488 443730 4719 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 226.50 29179 6/23/2023 151539 JUNKYARD BREWING CO.LLC 392 00 BEER#3 00052261 443731 5644 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 392.00 29180 6/23/2023 144552 KENDELL DOORS&HARDWARE INC 222.40 KEYS 443490 IN078171 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 222.40 29181 6/23/2023 100267 KEYS WELL DRILLING COMPANY 15,900.00 WELL 16 TV&TEST PUMP 443630 2023046 5320.6735 CAPITAL OUTLAY-OTHER IMPROVEME WATER WELL/BOOSTER STN MNT/F 15,900.00 29182 6/23/2023 100276 LAKEVILLE TROPHY 3.41- POL SALES TAX ADJUST 443539 71320 1200.6229 GENERAL SUPPLIES POLICE MANAGEMENT 3.41 POL SALES TAX ADJUST 443539 71320 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 51.26 NEW NAME PLATES 443539 71320 1200.6229 GENERAL SUPPLIES POLICE MANAGEMENT 51.26 29183 6/23/2023 154223 LIGHTNING DISPOSAL,INC. 632.37 V1 RETAINING WALL BLOCK 443649 449800 1720.6240 CLEANING SERVICE/GARBAGE REMOVPARK GROUNDS MAINTENANCE 632.37 29184 6/23/2023 100021 M AMUNDSON LLP 90.08 TAX#2 00044390 443734 363287 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 1,021.76 NTAX#2 00044390 443735 363287 5055.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 115.74 TAX#1 00044390 443732 363645 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 2,937,48 NTAX#1 00044390 443733 363645 5015,6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 4,165.06 29185 6/23/2023 101433 MARTIN-MCALLISTER 625.00 PUBLIC SAFETY ASSESS HATFIELD 443512 15356 1210.6235 CONSULTANT SERVICES POLICE FIELD OPERATIONS/PATRO 625.00 1 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 9:53:38 r Council Check Register by GL Page- 5 Council Check Register by Invoice&Summary 3/24/2023 -- 6/23/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29186 6/23/2023 100299 MASTER ELECTRIC CO Continued,,, 771.93 FARQUAR AERATOR ELEC REPAIR 443635 SD45947 5505.6269 REPAIRS-OTHER STORM DRAIN MNTC/RPR/SUMPS 771.93 29187 6/23/2023 100302 MCNAMARA CONTRACTING INC 6,834.30 2023 STREET IMPROVEMENTS-PMT#1 443579 20230601 2027.6810 2023105R CONSTRUCTION IN PROGRESS ROAD ESCROW 6,955,90 2023 STREET IMPROVEMENTS-PMT#1 443579 20230601 2027.6810 2023105R CONSTRUCTION IN PROGRESS ROAD ESCROW 13,999.20 2023 STREET IMPROVEMENTS-PMT#1 443579 20230601 2027.6810 2023105R CONSTRUCTION IN PROGRESS ROAD ESCROW 17,969.25 2023 STREET IMPROVEMENTS-PMT#1 443579 20230601 2027.6810 2023105R CONSTRUCTION IN PROGRESS ROAD ESCROW 27,262.25 2023 STREET IMPROVEMENTS-PMT#1 443579 20230601 2027.6810 2023105R CONSTRUCTION IN PROGRESS ROAD ESCROW 29,422,09 2023 STREET IMPROVEMENTS-PMT#1 443579 20230601 2027.6810 2023105W CONSTRUCTION IN PROGRESS ROAD ESCROW 44,624.64 2023 STREET IMPROVEMENTS-PMT#1 443579 20230601 2027.6810 2023105R CONSTRUCTION IN PROGRESS ROAD ESCROW 88,593.22 2023 STREET IMPROVEMENTS-PMT#1 443579 20230601 2027.6810 2023105R CONSTRUCTION IN PROGRESS ROAD ESCROW 128,101.90 2023 STREET IMPROVEMENTS-PMT#1 443579 20230601 2027.6810 2023105R CONSTRUCTION IN PROGRESS ROAD ESCROW 363,762.75 29188 6/23/2023 100311 METRO COUNCIL ENVIRONMENTAL SV 124;25- RETAINED%MAY 443578 20230531 5301.4999 MISC UTILITY REVENUE WATER&SEWER FUND REVENUE 12,425.00 SAC COLLECTION MAY 443578 20230531 5301.4922 SAC COLLECTIONS WATER&SEWER FUND REVENUE 12,300.75 29189 6/23/2023 120171 MTM RECOGNITION 721.88 EMPLOYEE RECOGNITION GIFTS 443652 6157430 1025.6399 OTHER CHARGES EMPLOYEE RECOGNITION PARTY 721.88 29190 6/23/2023 152003 MUELLER CO,LLC 289.05- 3-2"MUELLER SSM REBATE 442429 65742870 5310.6540 TAXABLE MISC FOR RESALE WATER METER RPR/REPLACE/REAI 7.20- UTIL DISCOUNT 443570 65747087 5310.6333 GENERAL-CASH DISCOUNTS WATER METER RPR/REPLACE/REAI 360.00 3"METER GROUNDING RINGS 443570 65747087 5310.6540 TAXABLE MISC FOR RESALE WATER METER RPR/REPLACE/REAI 63.75 29191 6/23/2023 154297 NITTI SANITATION 623.81 CH TRASH JUN 443596 30182001JUN23 1060.6240 CLEANING SERVICE/GARBAGE REMOVMUNICIPAL BLDG&GROUNDS MN1 1,404.08 CMF TRASH JUN 443597 30182002JUN23 1540,6240 CLEANING SERVICE/GARBAGE REMOVCMF BUILDINGS&GROUNDS MNTC 191.91 FIRE STA 1 TRASH JUN 443598 30182003JUN23 1340.6240 CLEANING SERVICE/GARBAGE REMOVFIRE BLDG&GROUNDS MNTC 51.10 FIRE STA 2 TRASH JUN 443599 30182004JUN23 1340.6240 CLEANING SERVICE/GARBAGE REMOVFIRE BLDG&GROUNDS MNTC 53.29 FIRE STA 3 TRASH JUN 443600 30182005JUN23 1340.6240 CLEANING SERVICE/GARBAGE REMOVFIRE BLDG&GROUNDS MNTC 244.56 LIQ 1 TRASH JUN 443601 30182006JUN23 5025.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#1 OPERATIONS 112,15 LIQ 2 TRASH JUN 443602 30182007JUN23 5065.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#2 OPERATIONS 53.29 LIQ 3 TRASH JUN 443603 30182008JUN23 5095.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#3 OPERATIONS 190.25 OLD CH TRASH JUN 443587 30182009JUN23 2092.6240 CLEANING SERVICE/GARBAGE EDUCATION BUILDING FUND R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 9:53:38 Council Check Register by GL Page- 6 Council Check Register by Invoice&Summary 3/24/2023 -- 6/23/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29191 6/23/2023 154297 NITTI SANITATION Continued... 276.06 HCSC TRASH JUN 443595 30182010JUN23 1920.6240 CLEANING SERVICE/GARBAGE REMOVSENIOR CENTER 409.63 AVCC TRASH JUN 443595 30182010JUN23 1900.6240 CLEANING SERVICE/GARBAGE REMOVAV COMMUNITY CENTER 204.82 IA2 TRASH JUN 443595 30182010JUN23 5265.6240 CLEANING SERVICE/GARBAGE REMOVARENA 2 BLDG MAINTENANCE-HAY 253.47 REDWOOD TRASH JUN 443588 30182011JUN23 1730.6240 CLEANING SERVICE/GARBAGE REMOVPARK BUILDING MAINTENANCE 819.34 SWIM TRASH JUN 443593 30182012JUN23 1940.6240 CLEANING SERVICE/GARBAGE REMOVAQUATIC SWIM CENTER 115.12 JC ACTIVITY CTR TRASH JUN 443589 30182013JUN23 1730.6240 CLEANING SERVICE/GARBAGE REMOVPARK BUILDING MAINTENANCE 259.57 JCR PK TRASH JUN 443590 30182014JUN23 1730.6240 CLEANING SERVICE/GARBAGE REMOVPARK BUILDING MAINTENANCE 129.30 QP TRASH JUN 443591 30182015JUN23 1945.6240 CLEANING SERVICE/GARBAGE REMOVQUARRY POINTE 129.05 VM PK TRASH JUN 443592 30182016JUN23 1730.6240 CLEANING SERVICE/GARBAGE REMOVPARK BUILDING MAINTENANCE 978.02 GOLF TRASH JUN 443594 30182017JUN23 2230.6240 CLEANING SERVICE/GARBAGE REMOVGOLF SHOP BUILDING MAINTENANI 6,498.82 29192 6/23/2023 137344 NOW MICRO INC 6,180,00 LAPTOP COMPUTERS CIU(3) 443514 IV539608 4002.6715 CAPITAL OUTLAY-BUILDINGS MUNICIPAL BUILDINGS 6,180.00 29193 6/23/2023 100382 PILGRIM PROMOTIONS 13.46 %STOCK TSHIRTS 443624 16743 1920.6281 UNIFORM/CLOTHING ALLOWANCE SENIOR CENTER 13.46 %STOCK TSHIRTS 443624 16743 1900.6281 UNIFORM/CLOTHING ALLOWANCE AV COMMUNITY CENTER 26.93 %STOCK TSHIRTS 443624 16743 1520.6281 UNIFORM/CLOTHING ALLOWANCE NATURAL RESOURCES 40.39 %STOCK TSHIRTS 443624 16743 1510.6281 UNIFORM/CLOTHING ALLOWANCE PW ENGINEERING&TECHNICAL 40,39 %STOCK TSHIRTS 443624 16743 1400.6281 UNIFORM/CLOTHING ALLOWANCE INSPECTIONS MANAGEMENT 40_39 %STOCK TSHIRTS 443624 16743 1060.6281 UNIFORM/CLOTHING ALLOWANCE MUNICIPAL BLDG&GROUNDS MNl 67.32 %STOCK TSHIRTS 443624 16743 1530.6281 UNIFORM/CLOTHING ALLOWANCE FLEET&BUILDINGS-CMF 161.56 %STOCK TSHIRTS 443624 16743 1600.6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 201.95 %STOCK TSHIRTS 443624 16743 1710.6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN 26,92 %STOCK TSHIRTS 443624 16743 2205.6281 UNIFORM/CLOTHING ALLOWANCE GOLF MANAGEMENT 13.46 %STOCK TSHIRTS 443624 16743 5205.6281 UNIFORM/CLOTHING ALLOWANCE ARENA 1 MANAGEMENT 80.78 %STOCK TSHIRTS 443624 16743 5365.6281 UNIFORM/CLOTHING ALLOWANCE SEWER MGMT/REPORTS/DATA ENT 94.24 %STOCK TSHIRTS 443624 16743 5305,6281 UNIFORM/CLOTHING ALLOWANCE WATER MGMT/REPORT/DATA ENTR' 821.25 29194 6/23/2023 156797 PORTAGE BREWING COMPANY 157.50 BEER#2 00052810 443743 32211 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 157.50 29195 6/23/2023 150718 PRO-TEC DESIGN,INC 229.50 CAMERA SERVICE CALL 443564 110092 5325.6249 OTHER CONTRACTUAL SERVICES WATER TREATMENT FCLTY MNTC/R 229.50 i R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 9:53:38 Council Check Register by GL Page- 7 Council Check Register by Invoice&Summary ' 3/24/2023 -- 6/23/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29196 6/23/2023 144815 RIHM KENWORTH Continued... 332.58 REAR BRAKE ROTORS#915 443556 2146605A 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 332.58 29197 6/23/2023 152480 RMB ENVIRONMENTAL LAB 363.00 WATER QUALITY LAB SAMPLE 443487 B008899 5505.6235 CONSULTANT SERVICES STORM DRAIN MNTC/RPR/SUMPS 363.00 29198 6/23/2023 101130 ROGGENBUCK TREE CARE,LLC 1,500.00 HAZARD TREE RMVL LONG LK 443617 20230605 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE i 3,375,00 STORM DAMAGED TREE RMVL LONG L 443617 20230605 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 1,875,00 STORM DAMAGE TREES CARROLLWOOD 443616 20230606 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 6,750.00 29199 6/23/2023 100829 SHAMROCK GROUP INC 58.70 NO TAX#2 00052880 443762 2893844 5055.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 400.90 NO TAX#3 00052880 443767 2894713 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 90.20 NO TAX#2 00052880 443763 2895571 5055.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 61.00 NO TAX#2 00052880 443764 2896411 5055.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 66.95 NO TAX#1 00052880 443758 2897104 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 114.40 NO TAX#3 00052880 443769 2897108 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 207.55 NO TAX#1 00052880 443757 2897854 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 164.15 NO TAX#3 00052880 443768 2897855 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 104.80 NO TAX#2 00052880 443765 2898835 5055,6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 162.80 NO TAX#1 00052880 443760 2899534 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 124.00 NO TAX#2 00052880 443766 2899535 5055.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 130.75 NO TAX#3 00052880 443770 2902175 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 216.60 NO TAX#1 00052880 443759 2902277 5015.6545 • NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 127.10 NO TAX#3 00052880 443771 2902278 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 160.50 NO TAX#1 - 00052880 443761 2902702 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 2,190.40 29200 6/23/2023 102293 SKINNER,STEPHAN C 58..29 MAY MILEAGE-SKINNER 443542 20230531 1700,6277 MILEAGE/AUTO ALLOWANCE PARK&RECREATION MANAGEMEN 58.29 29201 6/23/2023 139811 SRF CONSULTING GROUP 4,521.81 FEASIBILITY STUDY 443632 118540032 3262.6235 2019106R CONSULTANT SERVICES TIF DOWNTOWN REDEVELOPMENT 2,069.50 FINAL DESIGN 443643 15939006 4502,6235 2021163P CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 9,993.79 TRAFFIC COUNTING-MNDOT 443642 16367002 1510.6235 CONSULTANT SERVICES PW ENGINEERING&TECHNICAL 2,850.00 TRAFFIC STUDY-TSAC 443641 16779001 1510.6235 CONSULTANT SERVICES PW ENGINEERING&TECHNICAL R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 9:53:38 Council Check Register by GL Page- 8 Council Check Register by Invoice&Summary 3/24/2023 -- 6/23/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29201 6/23/2023 139811 SRF CONSULTING GROUP Continued... 19,435.10 29202 6/23/2023 145118 STEEL TOE BREWING,LLC 134.00 BEER#1 00051551 443774 50469 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 105.00 BEER#1 00051551 443773 50525 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 239.00 29203 6/23/2023 101226 STREAMLINE DESIGN INC 269 00 SEASONAL TSHIRTS 443489 42383 1720.6281 UNIFORM/CLOTHING ALLOWANCE PARK GROUNDS MAINTENANCE 269.00 29204 6/23/2023 100457 STREICHERS INC 85.98 UNIFORMS ZAUHAR 443533 11636915 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 137.96 UNIFORMS ZAUHAR 443532 11637335 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 137.96 UNIFORMS DAHLSTROM 443530 11637336 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 310.06 2022 AMMO 443531 11637494 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO 671.96 29205 6/23/2023 101753 SYSCO MINNESOTA,INC 875.98 FOOD FOR RESALE 443525 447687460 1930.6540 TAXABLE MISC FOR RESALE REDWOOD CC 4,436.79 FOOD FOR RESALE. 443526 447687637 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 1,978,15 FOOD FOR RESALE. 443511 447696176 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 843.00 AVFAC FOOD FOR RESALE. 443618 447699403 1930.6540 TAXABLE MISC FOR RESALE REDWOOD CC 8,133.92 29206 6/23/2023 111055 THE RETROFIT COMPANIES INC 932.50 LS#3 FIX LIGHT FIXTURES 443521 1208021N 5095.6266 REPAIRS-BUILDING LIQUOR#3 OPERATIONS 932.50 29207 6/23/2023 100481 TRI-STATE BOBCAT INC 3,888.90 LIFT CYLINDER REPAIR#586 443622 W01043 2240.6265 REPAIRS-EQUIPMENT GOLF EQUIPMENT MAINTENANCE 3,888,90 29208 6/23/2023 100486 TWIN CITY GARAGE DOOR CO 957.00 RPR BUILDING 1 NE GARAGE DOOR 443647 Z243777 1540.6266 REPAIRS-BUILDING CMF BUILDINGS&GROUNDS MNTC 957.00 29209 6/23/2023 101123 USA BLUE BOOK 288.59 FOOD GRADE HYDRANT OIL 443562 INV00009588 5330.6229 GENERAL SUPPLIES WTR MAIN/HYDRANT/CURB STOP N 288.59 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 9:53:38 Council Check Register by GL Page- 9 Council Check Register by Invoice&Summary 3/24/2023 -- 6/23/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29209 6/23/2023 101123 USA BLUE BOOK Continued... 29210 6/23/2023 155941 UTILITY CONSULTANTS INC 693_00 WATER SYSTEM TESTING MAY 443628 116513 5325,6249 OTHER CONTRACTUAL SERVICES WATER TREATMENT FCLTY MNTC/R 693.00 29211 6/23/2023 100496 VAN PAPER CO 445.51 BAGS#1 00008795 443679 38686 5025,6229 GENERAL SUPPLIES LIQUOR#1 OPERATIONS 4,46- DISCT#1 00008795 443680 38686 5025,6333 GENERAL-CASH DISCOUNTS LIQUOR#1 OPERATIONS 441,05 29212 6/23/2023 158620 VENN BREWING COMPANY 411.00 BEER#3 00052964 443776 4347 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 228,00 BEER#1 00052964 443775 4397 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 639.00 29213 6/23/2023 137762 WSB&ASSOCIATES INC 393.75 LONG LAKE FISH MANAGEMENT 443488 R0227350001 5505.6249 OTHER CONTRACTUAL SERVICES STORM DRAIN MNTC/RPR/SUMPS 393.75 29214 6/23/2023 100528 ZIEGLER INC 10.06 REAR WORK LIGHT#351 443553 IN001031668 1630,6215 EQUIPMENT-PARTS STREET EQUIPMENTMAINTENANC! 10.06 316484 6/22/2023 153409 56 BREWING LLC 106,00 BEER#2 00052517 443682 5622812 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 224.00 BEER#1 00052517 443681 5622992 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 330.00 316485 6/22/2023 144459 ADVANCED IMAGING SOLUTIONS(L 242.00 COPIER LEASE 443484 502979842 1500.6310 RENTAL EXPENSE PW MANAGEMENT 242.00 316486 6/22/2023 102921 ALOE UP SUNCARE PRODUCTS 670.43 SUNSCREEN FOR RESALE. 443507 242368 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 670.43 316487 6/22/2023 153995 AMAZON CAPITAL SERVICES 194.90 OUTDOOR LIGHTING 443548 117Y93DW1JXJ 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 19.95 IRRIGATION SUPPLIES 443500 13F933Q3DGHP 1750.6229 GENERAL SUPPLIES PARK POOL MAINTENANCE 28.49 TREE WATERING SUPPLIES 443504 17CYLYK31XKC 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 9:53:38 Council Check Register by GL Page- 10 Council Check Register by Invoice&Summary 3/24/2023 -- 6/23/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316487 6/22/2023 153995 AMAZON CAPITAL SERVICES Continued... 739.68 LIFEGUARD BATHING SUITS(22) 443524 17CYLYK36C7G 1940.6281 UNIFORM/CLOTHING ALLOWANCE AQUATIC SWIM CENTER 685.03 RPZ HYDRANT METER 2.5 VALVE 443520 19L7KKD91MQ6 5330.6211 SMALL TOOLS&EQUIPMENT WTR MAIN/HYDRANT/CURB STOP Iv 117.98 STORAGE CONTAINERS 443499 1MKKGNFP9PY6 1030,6211 SMALL TOOLS&EQUIPMENT INFORMATION TECHNOLOGY 26.99 PRESCHOOL TOYS 443608 1QFRGT1VD3W4 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS 103.13 CAMP SUPPLIES 443608 1QFRGT1VD3W4 1865.6229 GENERAL SUPPLIES REC DAY CAMP 114.96 CLEANING SUPPLIES 443503 1R1PHG7Y1HJR 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 2,031.11 316488 6/22/2023 154253 APPLE FORD LINCOLN 14.51 TOUCH UP PAINT CHIEF'S SQUAD. 443541 618241 1350.6229 GENERAL SUPPLIES FIRE VEHICLE MAINTENANCE 14.51 316489 6/22/2023 125174 ARTISAN BEER COMPANY 2,294.95 BEER#1 00047806 443683 3606348 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 575.00 BEER#2 00047806 443686 3606349 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 4,491.60 BEER#3 00047806 443689 3606350 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 405.13 BEER#1 00047806 443684 3607581 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 553.85 BEER#2 00047806 443687 3607582 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 1,268.05 BEER#3 00047806 443690 3607583 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 1,283.05 BEER#1 00047806 443685 3608923 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 156.55 BEER#2 00047806 443688 3608924 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 1,064,70 BEER#3 00047806 443691 3608925 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 12,092.88 316490 6/22/2023 154447 ASL INTERPRETING SERVICES INC 340.00 SIGN LANGUAGE INTERPRETER 443535 7686 1200.6235 CONSULTANT SERVICES POLICE MANAGEMENT 340.00 316491 6/22/2023 100820 AT&T MOBILITY 38.23 INSP WIRELESS DATA 443581 287318957082X06 1400.6237 TELEPHONE/PAGERS INSPECTIONS MANAGEMENT 032023 180.40 FIRE CELL PHONES 443581 287318957082X06 1330.6237 TELEPHONE/PAGERS FIRE OPERATIONS 032023 500.10 FIRE WIRELESS DATA 443581 287318957082X06 1330.6237 TELEPHONE/PAGERS FIRE OPERATIONS 032023 1,226.58 POL WIRELESS DATA 443581 287318957082X06 1205.6237 TELEPHONE/PAGERS POLICE RECORDS UNIT 032023 43.45 STR CELL PHONE 443580 287325474621X06 1600.6237 TELEPHONE/PAGERS STREET MANAGEMENT 032023 44.81 PK CELL PHONE 443580 287325474621X06 1710.6237 TELEPHONE/PAGERS PARK MAINTENANCE MANAGEMEN R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 9:53:38 I Council Check Register by GL Page- 11 Council Check Register by Invoice&Summary 3/24/2023 -- 6/23/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316491 6/22/2023 100820 AT&T MOBILITY Continued... 032023 76.46 STR WIRELESS DATA 443580 287325474621X06 1600.6237 TELEPHONE/PAGERS STREET MANAGEMENT 032023 76.46 GOLF WIRELESS DATA 443580 287325474621X06 2205.6237 TELEPHONE/PAGERS GOLF MANAGEMENT 032023 267.61 UTIL WIRELESS DATA 443580 287325474621X06 5305.6237 TELEPHONE/PAGERS WATER MGMT/REPORT/DATA ENTR' 032023 2,454.10 316492 6/22/2023 158298 ATHMAN,FAITH 732.00 TUITION ASSISTANCE-CSO 443517 20230516 1225.6279 EDUCATION ASSISTANCE POLICE TRAINING 732.00 316493 6/22/2023 158702 BENETTI,TIMOTHY 120,24 MREJ SUMMIT-BENETTI 443621 20230524 1100,6275 SCHOOLS/CONFERENCES/EXP LOCAL DEV MANAGEMENT 120.24 316494 6/22/2023 109954 BERRY COFFEE COMPANY 88.48 CH COFFEE 443491 958242 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 88.48 316495 6/22/2023 157857 BETTER BEV CO LLC 176.00 BEER#1 00052889 438384 135 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 88.00- CMBEER#1 00052889 438385 135 5015,6530 BEER LIQUOR#1 STOCK PURCHASES 44,00 TAX#1 00052889 438383 164 5015,6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 220.00 BEER#2 00052889 440847 233 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 176.00 BEER#1 00052889 440846 234 5015,6530 BEER LIQUOR#1 STOCK PURCHASES 176.00 BEER#2 00052889 443696 361 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 704.00 316496 6/22/2023 100072 BRAUN INTERTEC CORPORATION 4,960.00 GEOTECHNICAL EVALUATION 443634 B344753 5605.6235 2022150G CONSULTANT SERVICES CEMETERY 4,160.25 MATERIALS TESTING 443639 B345313 2027.6235 2023101R CONSULTANT SERVICES ROAD ESCROW 2,651.00 MATERIALS TESTING 443638 8345322 2027.6235 2023105G CONSULTANT SERVICES ROAD ESCROW 3,420.00 PHASE 1 ENVIRONMENTAL 443640 B345362 4422.6235 2021172G CONSULTANT SERVICES '21 FACILITIES CIP 1,592.25 MATERIALS TESTING 443637 B345691 4502.6235 2021118G CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 16,783.50 316497 6/22/2023 144930 CANON 42.68 COPIER LEASE 443513 30497331 1920.6310 RENTAL EXPENSE SENIOR CENTER R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 9:53:38 Council Check Register by GL Page- 12 Council Check Register by Invoice&Summary 3/24/2023 -- 6/23/2023 Check# Date Amount Supplier/Explanation PO# . Doc No Inv No Account No Subledger Account Description Business Unit 316497 6/22/2023 144930 CANON Continued... 47,69 COPIER LEASE 443513 30497331 1400.6310 RENTAL EXPENSE INSPECTIONS MANAGEMENT 289.01 COPIER LEASE 443513 30497331 1700.6310 RENTAL EXPENSE PARK&RECREATION MANAGEMEN 399.60 COPIER LEASE 443513 30497331 1200.6310 RENTAL EXPENSE POLICE MANAGEMENT 730.68 COPIER LEASE 443513 30497331 1030.6310 RENTAL EXPENSE INFORMATION TECHNOLOGY 62,01 COPIER LEASE 443513 30497331 2205.6310 RENTAL EXPENSE GOLF MANAGEMENT 30.09 COPIER LEASE 443513 30497331 5025.6310 RENTAL EXPENSE LIQUOR#1 OPERATIONS 30.09 COPIER LEASE 443513 30497331 5065.6310 RENTAL EXPENSE LIQUOR#2 OPERATIONS 30.09 COPIER LEASE 443513 30497331 5095.6310 RENTAL EXPENSE LIQUOR#3 OPERATIONS 42.05 COPIER LEASE 443513 30497331 5210,6310 RENTAL EXPENSE ARENA 1 BUILDING MAINTENANCE 1,703.99 316498 6/22/2023 102412 CARLSON,DANIEL 322,10 RAINWATER REWARDS GRANT PRGM 443496 20230607 5505.6249 OTHER CONTRACTUAL SERVICES STORM DRAIN MNTC/RPR/SUMPS 322.10 316499 6/22/2023 157588 CERTIFRESH CIGAR 730.05 NO TAX#3 00052875 443778 51067 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 730.05 316500 6/22/2023 100878 CHARTER COMMUNICATIONS 15.80 AVSA CABLE-JUNE 443604 835230604010513 5205.6237 TELEPHONE/PAGERS ARENA 1 MANAGEMENT OJUN23 15.80 316501 6/22/2023 100282 CINTAS CORPORATION 299.32 BUILDING SERVICES 443612 4157648594 2215.6240 CLEANING SERVICE/GARBAGE REMOVGOLF CLUBHOUSE BUILDING 9.64 PARKS COVERALLS 443554 4157716785 1710.6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN 15.91 SHOP COVERALLS 443554 4157716785 1530,6281 UNIFORM/CLOTHING ALLOWANCE FLEET&BUILDINGS-CMF 30.87 STREETS COVERALLS 443554 4157716785 1600.6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 36.00 CMF MATS 443563 4157863520 1540.6240 CLEANING SERVICE/GARBAGE REMOVCMF BUILDINGS&GROUNDS MNTC 391.74 316502 6/22/2023 130960 COLDSPRING GRANITE COMPANY 522.00 BOULDER SCROLLS-ILLA 443627 R12057731 5605.6326 CREMATION BOULDER CEMETERY 522.00 316503 6/22/2023 155704 COMPASS MINERALS AMERICA INC 1,975,39 WHITE ROAD SALT(23.68 T) 443631 1186869 1665.6229 GENERAL SUPPLIES STREET SNOW&ICE MATERIALS 1,975.39 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 '9:53:38 1 Council Check Register by GL Page- 13 Council Check Register by Invoice&Summary 3/24/2023 -- 6/23/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316504 6/22/2023 122019 CROWN RENTAL-BURNSVILLE Continued... 92.40 JUMPING JACK-SEWER METER 443559 3872981 5375.6310 2021138W RENTAL EXPENSE SEWER MAINTENANCE AND REPAIF 92,40 316505 6/22/2023 100114 CUB FOODS 49.50 REHAB SUPPLIES FS2 AND 3 443537 202306080234 1330.6229 GENERAL SUPPLIES FIRE OPERATIONS 49,50 316506 6/22/2023 156145 CYBER ADVISORS INC 2,250.00 VCISO MONTHLY SERVICES 443449 99588 2112.6235 2022141G CONSULTANT SERVICES CARES ACT 2020 2,250,00 316507 6/22/2023 100137 DELEGARD TOOL CO 677.28 DIESEL FUEL TRANSFER CADDY 443625 2889681 1530.6211 SMALL TOOLS&EQUIPMENT FLEET&BUILDINGS-CMF 677.28 316508 6/22/2023 153159 DREKKER BREWING CO 1,107.00 BEER#3 00052472 443714 15877 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 1 940.50 BEER#3 00052472 443715 15934 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 2,047.50 316509 6/22/2023 100151 EAGAN,CITY OF 14,769.36 SAN SEWER 2ND QTR 2023 443528 20230612 5365.6318 BURNSVILLE/EAGAN SWR REIMBURSESEWER MGMT/REPORTS/DATA ENT 14,769.36 316510 6/22/2023 157140 ELM CREEK BREWING COMPANY 141.67 BEER#1 00052850 443716 4527 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 141.67 316511 6/22/2023 145786 EVENTPRO360 LLC 1,100.00 EVENT PRO ANNUAL FEE 443657 11811 2270.6249 OTHER CONTRACTUAL SERVICES GOLF FOOD&BEVERAGE 1,100,00 316512 6/22/2023 158736 GARLAND/DBS INC 1,600,00 AVCC ROOF INFRARED SCAN 443515 42785242389 1900.6266 REPAIRS-BUILDING AV COMMUNITY CENTER 1,600.00 316513 6/22/2023 102694 GERTENS 128.37- GOLF USE TAX 443659 20241712 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 128.37 GOLF USE TAX 443659 20241712 2235.6214 CHEMICALS GOLF COURSE MAINTENANCE 1,867.16 CHEMICALS FOR COURSE 443659 20241712 2235.6214 CHEMICALS GOLF COURSE MAINTENANCE R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 9:53:38 Council Check Register by GL Page- 14 Council Check Register by Invoice&Summary 3/24/2023 -- 6/23/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316513 6/22/2023 102694 GERTENS Continued... 1,398.19 WEED CHEMICALS 443650 20311012 1720.6214 CHEMICALS PARK GROUNDS MAINTENANCE 3,265.35 316514 6/22/2023 100314 GREAT LAKES COCA-COLA DISTRIBU 713.90 COCA COLA ORDER 443656 3646218718 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 655.58 TAX#1 00000122 443717 3646218825 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 162.00 NTAX#1 00000122 443718 3646218825 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 463,62 TAX#2 00000122 443719 3646218853 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 1,995.10 316515 6/22/2023 158460 HALLBERG ENGINEERING 1,000.00 FIRE STATION 2 COMMISSIONING 443663 32190 4422.6235 2021170G CONSULTANT SERVICES '21 FACILITIES CIP 1,000,00 316516 6/22/2023 147493 HARRIS SERVICE 1.92- GOLF SALES TAX ADJUST 443660 SR000027751 2215.6215 EQUIPMENT-PARTS GOLF CLUBHOUSE BUILDING 1.92 GOLF SALES TAX ADJUST 443660 SR000027751 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 824.21 MOTOR FOR HVAC 443660 SR000027751 2215.6215 EQUIPMENT-PARTS GOLF CLUBHOUSE BUILDING 824.21 316517 6/22/2023 101169 HAWKINS,INC. 2,182.00 CHLORINE FOR H2O DISINFECTION 443519 6488139 5325.6214 CHEMICALS WATER TREATMENT FCLTY MNTC/R 676.31 AVFAC CHLORINATOR REPAIR PTS 443516 6490725 1940,6215 EQUIPMENT-PARTS AQUATIC SWIM CENTER 2,858.31 316518 6/22/2023 148759 HEMISH,GREGG 118.77 UB REFUND 12931 HAMLET AVE 443610 20230615A 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 118.77 316519 6/22/2023 108865 HERITAGE PROFESSIONAL PRODUCTS GROUP 187.03 WEED KILLER 443609 10655860001 2235.6214 CHEMICALS GOLF COURSE MAINTENANCE 187.03 316520 6/22/2023 100231 HOHENSTEINS INC 1,031,70 BEER#3 00005574 443724 612952 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 55.00 TAX#3 00005574 443725 612952 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 779.25 BEER#1 00005574 443720 612993 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 759.30 BEER#2 00005574 443723 615398 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 1,741.95 BEER#3 00005574 443727 615458 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 54,30 TAX#3 00005574 443728 615458 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 9:53:38 Council Check Register by GL Page- 15 Council Check Register by Invoice&Summary 3/24/2023 -- 6/23/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316520 6/22/2023 100231 HOHENSTEINS INC Continued... 1,774.85 BEER#1 00005574 443721 615490 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 996.50 BEER#3 00005574 443726 617553 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 96255 BEER#1 00005574 443722 617575 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 8,155.40 316521 6/22/2023 153226 HYVEE 619.18 6/6/23 LADIES LEAGUE EVENT 443655 20230606A 2270 6420 GOLF-FOOD GOLF FOOD&BEVERAGE 619.18 316522 6/22/2023 158334 INSIGHT BREWING CO 247 05 BEER#3 00052942 443729 5634 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 247.05 316523 6/22/2023 101111 I-STATE TRUCK CENTER 5.34- FIRE SALES TAX ADJUST 443561 C24282962201 1350.6215 EQUIPMENT-PARTS FIRE VEHICLE MAINTENANCE 5.34 FIRE SALES TAX ADJUST 443561 C24282962201 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 80.34 TRS&SRS SENSORS#4981 443561 C24282962201 1350.6215 EQUIPMENT-PARTS FIRE VEHICLE MAINTENANCE 80.34 316524 6/22/2023 145419 K9 STORM INC 6,198.00 BALLISTIC VESTS FOR BOTH K9'S 443577 221888 1281.6211 SMALL TOOLS&EQUIPMENT POLICE K-9 6,198.00 316525 6/22/2023 103445 LEMKE,SHARON 98.17 1/23-6/13 MILEAGE-LEMKE 443605 20230613 1700.6277 MILEAGE/AUTO ALLOWANCE PARK&RECREATION MANAGEMEN 98.17 316526 6/22/2023 116371 LOFFLER COMPANIES INC(CONT I 249.00 PRINTER MAINTENANCE 443498 4382247 1400.6265 REPAIRS-EQUIPMENT INSPECTIONS MANAGEMENT 249.00 316527 6/22/2023 158808 LUSHOMB,PATRICIA 89.90 UB REFUND 1038 LOWELL DR 443611 20230615E 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 89.90 316528 6/22/2023 156098 M&J TRUCKING CO LLC 6,879,00 STREET SWEEPINGS&CLEAN FILL 443648 45181 5505.6240 CLEANING SERVICE/GARBAGE REMOVSTORM DRAIN MNTC/RPR/SUMPS 6,879.00 316529 6/22/2023 119353 MADISON NATIONAL LIFE INS CO INC R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 9:53:38 Council Check Register by GL Page- 16 Council Check Register by Invoice&Summary 3/24/2023 -- 6/23/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316529 6/22/2023 119353 MADISON NATIONAL LIFE INS CO INC Continued... 222.30 STD FEES JUNE 2023 443783 20230601 1020.6235 CONSULTANT SERVICES HUMAN RESOURCES 2,402,89 LTD INSURANCE JUNE 443783 20230601 9000.2113 ACCRUED LTD PAYROLL CLEARING BAL SHEET 2,625.19 316530 6/22/2023 138342 MANSFIELD OIL COMPANY 22,257_95 UN-LEADED GAS(8000 GA) 443633 24344938 1000.1520 INVENTORY-UNLEADED FUEL GENERAL FUND BALANCE SHEET 1,300.19 DIESEL FUEL(470 GA) 443658 24345719 2235,6212 MOTOR FUELS/OILS GOLF COURSE MAINTENANCE 1,171.66 REGULAR FUEL(393 GA) 443661 24345730 2235.6212 MOTOR FUELS/OILS GOLF COURSE MAINTENANCE 24,729.80 316531 6/22/2023 155727 MATTHEWS,JENIFER 908.80 YOGA INSTRUCTOR 4/26-6/14 443651 20230614 1920.6249 OTHER CONTRACTUAL SERVICES SENIOR CENTER 908.80 316532 6/22/2023 113802 MAVO SYSTEMS 3,000,00 FIRE 2 ASBESTOS REMOVAL 443664 12743 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 3,000.00 316533 6/22/2023 100601 MCFOA 50.00 MCFOA MEMBERSHIP 443613 361 1015.6280 DUES&SUBSCRIPTIONS CITY CLERK/ELECTIONS 50.00 316534 6/22/2023 100309 MENARDS 285.93 IA1 CLEANERS,MISC 443552 55556 5210.6229 GENERAL SUPPLIES ARENA 1 BUILDING MAINTENANCE 57.67 IA2 UTILITY PUMP 443551 55573 5265.6211 SMALL TOOLS&EQUIPMENT ARENA 2 BLDG MAINTENANCE-HAY 14.99 GARBAGE BAGS 443566 55607 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 23.89 IA2 MISC BLDG SUPPLIES 443550 55624 5265,6229 GENERAL SUPPLIES ARENA 2 BLDG MAINTENANCE-HAY 46.09 MONITORING MH WITH EAGAN 443573 55660A 5375.6229 GENERAL SUPPLIES SEWER MAINTENANCE AND REPAIF 23,46 PAINT FOR OFFICE 443558 55746 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 4.08 PARTS FOR FOUNTAIN 443571 55815 5330.6215 EQUIPMENT-PARTS WTR MAIN/HYDRANT/CURB STOP N 13,37 PARTS FOR PRV HAROLD WAY 443572 55817 5330.6215 EQUIPMENT-PARTS WTR MAIN/HYDRANT/CURB STOP N 10.07 IRRIGATION PARTS 443501 55848 1715,6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENAN( 12.18 DECK LUMBER. 443549 55981 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 6.98 SIGN HARDWARE 443569 55988 1680.6229 GENERAL SUPPLIES TRAFFIC SIGNS/SIGNALS/MARKER: 18.98 SIGN TOOLS 443569 55988 1680.6211 SMALL TOOLS&EQUIPMENT TRAFFIC SIGNS/SIGNALS/MARKER: 29.47 DECK REPAIR TOOLS. 443547 55990 1940.6211 SMALL TOOLS&EQUIPMENT AQUATIC SWIM CENTER 17.22 IRIGATION HEAD FOR CMF 443568 55999 1540.6229 GENERAL SUPPLIES CMF BUILDINGS&GROUNDS MNTC 27.20 PIN&CABLE#377T 443555 56058 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 45.55 SPRINKLER HEADS AND TAPE 443540 56072A 1340.6229 GENERAL SUPPLIES FIRE BLDG&GROUNDS MNTC 102.90 WATERING TRAILER 443546 56096A 1765.6229 GENERAL SUPPLIES PARK EQUIPMENT MAINTENANCE R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 9:53:38 Council Check Register by GL Page- 17 Council Check Register by Invoice&Summary 3/24/2023 -- 6/23/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316534 6/22/2023 100309 MENARDS Continued... 70.87 RECIP BLADES,STEP STOOL,MISC 443505 56097 1715.6211 SMALL TOOLS&EQUIPMENT PARK ATHLETIC FIELD MAINTENAN( 49.96 SHOP TOOLS 443567 56101 1610,6211 SMALL TOOLS&EQUIPMENT STREET/BOULEVARD REPAIR&MN 20.95 5 GALLON PAILS 443506 56109 1715.6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENAN( 881.81 316535 6/22/2023 123290 METAL SUPERMARKETS 10.00 COBBLESTONE DOCK REPAIR 443502 1050017 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 10.00 316536 6/22/2023 121030 MIDWEST PLAYSCAPES INC 845.45 KELLEY SPLASH PAD PART 443615 10006 1735.6215 EQUIPMENT-PARTS PARK PLAY EQUIPMENT MAINTENAI 845.45 316537 6/22/2023 151869 MODIST BREWING CO LLC 177.00 BEER#2 00052303 443737 41613 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 72.00 BEER#2 00052303 443739 41736 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 289.00 BEER#1 00052303 443736 42058 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 553.00 BEER#3 00052303 443740 42063 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 130.00- BEER#2 00052303 443738 CM17883 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 961.00 316538 6/22/2023 151805 MONTGOMERY BREWING 280 00 BEER#1 00052282 443741 3573 5015,6530 BEER LIQUOR#1 STOCK PURCHASES 280.00 316539 6/22/2023 102092 MRPA 1,475.00 USSSA SANCTIONING FEES 443662 20230608 1850.6399 OTHER CHARGES REC SOFTBALL 1,475.00 316540 6/22/2023 158790 MULSOFF,KENNETH&KATLIN 250.00 NRMP-14712 DORY CT 443494 20230607 4900.2420 NRMP FIN GUAR-DEVELOPER DEP PHYSICAL IMPROV ESCROW BAL SI 250.00 316541 6/22/2023 116683 NORTHLAND SECURITIES 1,000.00 ANNUAL TIF REPORTS#7 443614 7545 3262.6235 CONSULTANT SERVICES TIF DOWNTOWN REDEVELOPMENT 1,000.00 ANNUAL TIF REPORTS#1 443614 7545 3262.6235 CONSULTANT SERVICES TIF DOWNTOWN REDEVELOPMENT 1,000.00 ANNUAL TIF REPORTS#14 443614 7545 4737.6235 CONSULTANT SERVICES TIF#14 AV BUSINESS CAMPUS 1,000.00 ANNUAL TIF REPORTS#15 443614 7545 4742,6235 CONSULTANT SERVICES TIF#15 PARKSIDE VILLAGE 1,000.00 ANNUAL TIF REPORTS#16 443614 7545 4745.6235 CONSULTANT SERVICES TIF#16 UPONOR ANNEX 1,000.00 ANNUAL TIF REPORTS#17 443614 7545 4748.6235 CONSULTANT SERVICES TIF#17 KARAMELLA R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 9:53:38 Council Check Register by GL Page- 18 Council Check Register by Invoice&Summary 3/24/2023 -- 6/23/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316541 6/22/2023 116683 NORTHLAND SECURITIES Continued... 6,000.00 316542 6/22/2023 132945 PEARSON BROS INC 26,235.50 STREET MAINT JPA FOG SEALING 443646 5842 1610.6249 2023121G OTHER CONTRACTUAL SERVICES STREET/BOULEVARD REPAIR&MN' 26,235.50 316543 6/22/2023 100374 PEPSI-COLA COMPANY 123.05 TAX#2 00002171 443742 52873508 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 123.05 316544 6/22/2023 100383 PITNEY BOWES INC 1,415.34 POSTAGE MACHINE LEASE-MAR-JUN 443654 3106108429 1035.6310 RENTAL EXPENSE FINANCE 1,415,34 316545 6/22/2023 156656 PLAN CONCRETE AND ASPHALT LLC 250.00 NRMP-13620 GEORGIA DR 443495 20230607 4900.2420 NRMP FIN GUAR-DEVELOPER DEP PHYSICAL IMPROV ESCROW BAL SI 250.00 316546 6/22/2023 143336 PREMIER LOCATING INC 821.10 PREMIER LOCATES 5/15-5/31 443645 42155 5805.6249 OTHER CONTRACTUAL SERVICES STREET LIGHT UTILITY FUND 821.10 316547 6/22/2023 158791 PRESTIGE POOLS 500.00 NRMP-13511 GRANADA AVE 443529 20230607 4900.2420 NRMP FIN GUAR-DEVELOPER DEP PHYSICAL IMPROV ESCROW BAL SI 500,00 316548 6/22/2023 153484 PRYES BREWING COMPANY LLC 129.00 BEER#2 00052530 443745 55782 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 186.50 BEER#1 00052530 443744 56446 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 410.00 BEER#3 00052530 443746 56451 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 725.50 316549 6/22/2023 101697 PUBLIC EMPLOYEES RETIREMENT ASSOC 973.35 PERA LV PURCHASE D MIX 443485 20230609 1600.6141 PENSIONS-PERA STREET MANAGEMENT 973,35 316550 6/22/2023 149126 RED BULL DISTRIBUTION COMPANY 403.68 TAX#3 00052064 443749 2009647320 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 186.24 TAX#2 00052064 443748 5006134926 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 411.60 TAX#1 00052064 443747 5006391296 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 9:53:38 Council Check Register by GL Page- 19 Council Check Register by Invoice&Summary 3/24/2023 -- 6/23/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316550 6/22/2023 149126 RED BULL DISTRIBUTION COMPANY Continued... 1,001.52 316551 6/22/2023 158117 RELLER,TROY 5,000.00 TUITION REIMBURSEMENT-CSO 443518 20230113 1225.6279 EDUCATION ASSISTANCE POLICE TRAINING 5,000.00 316552 6/22/2023 137298 SCHINDLER ELEVATOR CORPORATION 1,770.83 ELEVATOR CONTRACT-6/23-5/24 443665 8106262975 1920.6249 OTHER CONTRACTUAL SERVICES SENIOR CENTER 1.770.83 316553 6/22/2023 148739 SOCIABLE CIDER WERKS 296.00 BEER#1 00052003 443772 4018 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 296,00 316554 6/22/2023 154912 SP3 LLC 319.00 BEER#1 00052668 443750 190181 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 276.50 BEER#1 00052668 443751 190182 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 982.50 BEER#3 00052668 443754 190183 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 574.70 BEER#3 00052668 443755 190908 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 521.50 BEER#3 00052668 443756 191796 5085,6530 BEER LIQUOR#3 STOCK PURCHASES 144.00 BEER#1 00052668 443752 191923 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 294.35 BEER#1 00052668 443753 191924 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 3,112,55 316555 6/22/2023 157211 THE STANDARD 338.75 BASIC LIFE INSURANCE JUNE 443784 20230601 9000,2117 ACCRUED LIFE INSUR-BASIC PAYROLL CLEARING BAL SHEET 10,582.25 SUPP/DEP JUNE 2023 443784 20230601 9000.2118 ACCRUED LIFE INSUR-SUPP/DEPEND PAYROLL CLEARING BAL SHEET 10,921.00 316556 6/22/2023 100777 THRYV 27.00 WEST METRO AD-JUNE 443678 110115110JUN23 2205,6239 PRINTING GOLF MANAGEMENT 27.00 316557 6/22/2023 100780 TK ELEVATOR CORPORATION 2,090.70 ELEVATOR MAINTENANCE MC/PD 443626 3007287134 1060.6266 REPAIRS-BUILDING MUNICIPAL BLDG&GROUNDS MN1 2,090.70 316558 6/22/2023 129556 T-MOBILE USA 100.00 PHONE PING FOR INVESTIGATION 443534 9506187026 1215.6249 OTHER CONTRACTUAL SERVICES POLICE DETECTIVE UNIT 100.00 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 9:53:38 Council Check Register by GL Page- 20 Council Check Register by Invoice&Summary 3/24/2023 -- 6/23/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316558 6/22/2023 129556 T-MOBILE USA Continued... 316559 6/22/2023 158825 UDOFOT BEER&BEVERAGE CO 110.00 BEER#1 00052969 443777 498097 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 110.00 316560 6/22/2023 100631 VERIZON WIRELESS 2,659.23 CELL SERVICE POLICE 443653 9936283306 1200.6237 TELEPHONE/PAGERS POLICE MANAGEMENT 40.01 PW WIRELESS DATA 443607 9936505750 1500.6237 TELEPHONE/PAGERS PW MANAGEMENT 40.01 POOL WIRELESS DATA 443607 9936505750 1930.6237 TELEPHONE/PAGERS REDWOOD CC 41.32 SHOP CELL PHONE JUN 443607 9936505750 1530.6237 TELEPHONE/PAGERS FLEET&BUILDINGS-CMF 41.32 HCSC CELL PHONE JUN 443607 9936505750 1920.6237 TELEPHONE/PAGERS SENIOR CENTER 41.32 PK CELL PHONE JUN 443607 9936505750 1710.6237 TELEPHONE/PAGERS PARK MAINTENANCE MANAGEMEN 75.02 IT WIRELESS DATA 443607 9936505750 1030.6237 TELEPHONE/PAGERS INFORMATION TECHNOLOGY 80.02 PK WIRELESS DATA 443607 9936505750 1710.6237 TELEPHONE/PAGERS PARK MAINTENANCE MANAGEMENT 80.02 CODE WIRELESS DATA 443607 9936505750 1013.6237 TELEPHONE/PAGERS CODE ENFORCEMENT 82.64 ADM CELL PHONE JUN 443607 9936505750 1010.6237 TELEPHONE/PAGERS ADMINISTRATION 82.64 CODE CELL PHONE JUN 443607 9936505750 1013.6237 TELEPHONE/PAGERS CODE ENFORCEMENT 112.49 FIRE WIRELESS DATA 443607 9936505750 1330.6237 TELEPHONE/PAGERS FIRE OPERATIONS 123.96 INSP CELL PHONE JUN 443607 9936505750 1400.6237 TELEPHONE/PAGERS INSPECTIONS MANAGEMENT 123.96 STR CELL PHONE JUN 443607 9936505750 1600.6237 TELEPHONE/PAGERS STREET MANAGEMENT 160,12 INSP WIRELESS DATA 443607 9936505750 1400,6237 TELEPHONE/PAGERS INSPECTIONS MANAGEMENT 206.60 ENG CELL PHONE JUN 443607 9936505750 1510.6237 TELEPHONE/PAGERS PW ENGINEERING&TECHNICAL 213.36 REC CELL PHONE JUN 443607 9936505750 1700.6237 TELEPHONE/PAGERS PARK&RECREATION MANAGEMEN 240.12 ENG WIRELESS DATA 443607 9936505750 1510.6237 TELEPHONE/PAGERS PW ENGINEERING&TECHNICAL 400.10 REC WIRELESS DATA 443607 9936505750 1700.6237 TELEPHONE/PAGERS PARK&RECREATION MANAGEMEN 440.11 POL WIRELESS DATA 443607 9936505750 1205.6237 TELEPHONE/PAGERS POLICE RECORDS UNIT 800,20 STR WIRELESS DATA 443607 9936505750 1600.6237 TELEPHONE/PAGERS STREET MANAGEMENT 150.04 GOLF WIRELESS DATA 443607 9936505750 2205,6237 TELEPHONE/PAGERS GOLF MANAGEMENT 20,66 UTIL ON-CALL CELL PHONE JUN 443607 9936505750 5365.6237 TELEPHONE/PAGERS SEWER MGMT/REPORTS/DATA ENT 20.66 UTIL ON-CALL CELL PHONE JUN 443607 9936505750 5305.6237 TELEPHONE/PAGERS WATER MGMT/REPORT/DATA ENTR' 82.64 UTIL CELL PHONE JUN 443607 9936505750 5305.6237 TELEPHONE/PAGERS WATER MGMT/REPORT/DATA ENTR' 82.64 UTIL CELL PHONE JUN 443607 9936505750 5365.6237 TELEPHONE/PAGERS SEWER MGMT/REPORTS/DATA ENT 941.55 UTIL WIRELESS DATA 443607 9936505750 5305.6237 TELEPHONE/PAGERS WATER MGMT/REPORT/DATA ENTR' 40.01 STORM WIRELESS DATA 443607 9936505750 5505.6237 TELEPHONE/PAGERS STORM DRAIN MNTC/RPR/SUMPS 123.96 STORM CELL PHONE JUN 443607 9936505750 5505.6237 TELEPHONE/PAGERS STORM DRAIN MNTC/RPR/SUMPS 40.01 IA1 WIRELESS DATA(PADS 443497 9936505751 5250.6237 TELEPHONE/PAGERS ARENA 1 CONCESSIONS 40.01 UTIL WIRELESS DATA IPADS 443497 9936505751 5305.6237 TELEPHONE/PAGERS WATER MGMT/REPORT/DATA ENTR' 7,626,75 316561 6/22/2023 103190 W W GOETSCH ASSOC INC R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 9:53:38 Council Check Register by GL Page- 21 Council Check Register by Invoice&Summary 3/24/2023 -- 6/23/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316561 6/22/2023 103190 W W GOETSCH ASSOC INC Continued... 405.00 AVFAC POOL PUMP REPAIR. 443527 110392 1940.6265 REPAIRS-EQUIPMENT AQUATIC SWIM CENTER 405.00 316562 6/22/2023 100363 XCEL ENERGY 71.63 SL ELECTRIC JCRR NORTH CR42 443492 5100130856011MA 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND Y23 102.42 SL ELECTRIC-147TH&JCR 443493 5104562347MAY23 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 325.50 STREET LIGHTS ELECTRIC 443606 5168727942JUN23 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 499.55 20230351 3/24/2023 157977 WEX HEALTH INC 266.75 HSA MONTHLY 443779 16976251N 7205.6235 CONSULTANT SERVICES INSURANCE CLAIMS 348.75 BENEFITS SOLUTION 443779 16976251N 7205.6235 CONSULTANT SERVICES INSURANCE CLAIMS 615.50 20230548 5/30/2023 100873 HEALTHPARTNERS(DENTAL CLAIMS 2,371.36 DENTAL CLAIMS 5/18-5/24/23 443780 20230524 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 2,371.36 20230614 6/5/2023 100873 HEALTHPARTNERS(DENTAL CLAIMS 2,266.16 DENTAL CLAIMS 5/25-5/31/23 443781 20230531 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 2,266.16 20230615 6/8/2023 142866 HEALTHPARTNERS 5.95- W POWERS CANCEL DENTAL COVERAG 443782 20230601 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 5.95- N CLARK CANCEL DENTAL COVERAG 443782 20230601 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 5.95- B HAEDER CANCEL DENTAL COVERA 443782 20230601 7105,6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 5.95 K GRONVELT NEW HIRE DENTAL COV 443782 20230601 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 11.90 T LEE NEW HIRE DENTAL COVERAGE 443782 20230601 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 1,350.65 DENTAL 443782 20230601 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 2,510.00- A EHMKE CANCEL FAM MED COV APR 443782 20230601 9000.2115 ACCRUED MEDICAL INSURANCE PAYROLL CLEARING BAL SHEET 887.00- W POWERS CANCEL MEDICAL COVERA 443782 20230601 9000.2115 ACCRUED MEDICAL INSURANCE PAYROLL CLEARING BAL SHEET 887.00- N CLARK CANCEL MEDICAL COVERAG 443782 20230601 9000.2115 ACCRUED MEDICAL INSURANCE PAYROLL CLEARING BAL SHEET 784.50- T BOWAR CANCEL MEDICAL COVERAG 443782 20230601 9000.2115 ACCRUED MEDICAL INSURANCE PAYROLL CLEARING BAL SHEET 664.50- B HAEDER CANCEL MEDICAL COVERA 443782 20230601 9000.2115 ACCRUED MEDICAL INSURANCE PAYROLL CLEARING BAL SHEET 1,481,50 K GRONVELT NEW HIRE MED COVERA 443782 20230601 9000.2115 ACCRUED MEDICAL INSURANCE PAYROLL CLEARING BAL SHEET 1,774.00 T LEE NEW HIRE MEDICAL COVERAG 443782 20230601 9000.2115 ACCRUED MEDICAL INSURANCE PAYROLL CLEARING BAL SHEET 2,841.00 L PISCHKE CHANGE TO FAMILY COV 443782 20230601 9000.2115 ACCRUED MEDICAL INSURANCE PAYROLL CLEARING BAL SHEET 243,161.00 MEDICAL 443782 20230601 9000.2115 ACCRUED MEDICAL INSURANCE PAYROLL CLEARING BAL SHEET 244,875.15 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 9:53:38 Council Check Register by GL Page- 22 Council Check Register by Invoice&Summary 3/24/2023 -- 6/23/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20230615 6/8/2023 142866 HEALTHPARTNERS Continued... 20230616 6/16/2023 100000 MN DEPT OF REVENUE 2,419.00 SALES/USE TAX-GENERAL FUND 443785 20230616 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 17.00- SALES/USE TAX-CABLE TV FUND 443785 20230616 2010.2330 DUE TO OTHER GOVERNMENT CABLE TV RESERVE BALANCE SHE 23,397.00 SALES/USE TAX-GOLF 443785 20230616 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 16,200.00 SALES/USE TAX-LIQUOR#2 443785 20230616 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET 33,782.00 SALES/USE TAX-LIQUOR#3 443785 20230616 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET 40,677.00 SALES/USE TAX-LIQUOR#1 443785 20230616 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET 125.00 SALES/USE TAX-ARENA 443785 20230616 5200.2330 DUE TO OTHER GOVERNMENT ARENA FUND BALANCE SHEET 2,748.00 SALES/USE TAX-WATER&SWR 443785 20230616 5300.2330 DUE TO OTHER GOVERNMENT WATER&SEWER FUND BAL SHEET 119,331.00 20230617 6/16/2023 102664 US BANK 4,395.38 FEDERAL TAX WITHHOLDING 443062 613231116215 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 4,395.38 20230618 6/16/2023 100657 MN DEPT OF REVENUE 1,769.41 STATE TAX WITHHOLDING 443061 613231116214 9000.2112 ACCRUED STATE W/H PAYROLL CLEARING BAL SHEET 1.769.41 20230619 6/15/2023 100038 APPLE VALLEY FIREFIGHTERS RELI 1,227.60 FIRE RELIEF DUES 443058 613231116211 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,227,60 20230620 6/15/2023 151440 VANTAGEPOINT TRANSFER AGENTS 250.00 ROTH 457-PLAN#301171-FIRE TOO 443063 613231116216 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 250.00 20230621 6/15/2023 100240 VANTAGEPOINT TRANSFER AGENTS-457 FT 950.00 ICMA-PLAN#301171-FIRE TOO 443059 613231116212 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 950.00 20230622 6/15/2023 100241 VANTAGEPOINT TRANSFER AGENTS-457 PT 2,744.37 ICMA-PLAN#306561-FIRE ONLY 443060 613231116213 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,744.37 1,073,884.20 Grand Total Payment Instrument Totals Checks 203,878.63 EFT Payments 380,795.93 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/22/2023 9:53:38 Council Check Register by GL Page- 23 Council Check Register by Invoice&Summary 3/24/2023 -- 6/23/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 1,073,884.20 Grand Total Payment Instrument Totals Checks 203,878.63 EFT Payments 380,795.93 A/P ACH Payment 489,209.64 Total Payments 1,073,884.20 0/‘111 u� a�I�� ,. 4 R55CKS2 LOGIS100 CITY OF APPLE VALLEY 6/22/2023 9:53:42 ' Note: Payment amount may not reflect the actual amount due to data sequencing and/or data selection. Council Check Summary Page 1 3/24/2023 - 6/23/2023 Company Amount 01000 GENERAL FUND 143,793,83 02010 CABLE TV RESERVE FUND 17.00- 02025 ROAD ESCROW FUND 370,574.00 02090 PARTNERS IN EDUCATION 317.00 02110 CARES ACT 2020 2,250.00 02200 VALLEYWOOD GOLF FUND 36,689.00 03260 TIF DOWNTOWN REDEVELOPMENT 6,521.81 04000 MUNICIPAL BUILDING FUND 6,180.00 04420 '21 FACILITIES CIP 7,420.00 04500 CONSTRUCTION PROJECTS 3,661.75 04735 TIF#14 AV 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 04900 PHYSICAL IMPROVEMENTS ESCROW F 1,000.00 05000 LIQUOR FUND 144,601.48 05200 ARENA FUND 808.63 05300 WATER&SEWER FUND 54,990.25 05500 STORM DRAINAGE UTILITY FUND 9,349.15 05600 CEMETERY FUND LEVEL PROGRAM 5,482.00 05800 STREET LIGHT UTIL FUND 1,473.48 07100 INSURANCE TRUST DENTAL FUND 5,988.17 07200 RISK MANAGEMENT/INSURANCE FUND 615,50 09000 PAYROLL CLEARING FUND 268,185.15 Report Totals 1,073,884.20 I 1 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 1 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29215 6/30/2023 100101 ACE HARDWARE 1.55- DISCOUNT 444164 101310976671 1330.6333 GENERAL-CASH DISCOUNTS FIRE OPERATIONS 15.58 BLEACH AND RUST CLEANER 444164 101310976671 1330.6229 GENERAL SUPPLIES FIRE OPERATIONS .13- DISCOUNT 444165 101360976831 1730.6333 GENERAL-CASH DISCOUNTS PARK BUILDING MAINTENANCE 1.36 PLUMBING PARTS 444165 101360976831 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 7.47- DISCOUNT 444163 101370975661 1255.6333 GENERAL-CASH DISCOUNTS POLICE GUN RANGE 74.77 RANGE KEYS/DURANGO KEYS 444163 101370975661 1255.6229 GENERAL SUPPLIES POLICE GUN RANGE 82.56 29216 6/30/2023 100389 ALPHAGRAPHICS 1,165.09 ENTRY CARDS 443933 123270 1940.6239 PRINTING AQUATIC SWIM CENTER 171.70 SIGNS 443822 124130 1940.6239 PRINTING AQUATIC SWIM CENTER 249.80 BANNER 443798 124144 1930.6229 GENERAL SUPPLIES REDWOOD CC 1,586.59 29217 6/30/2023 144685 AM CRAFT SPIRITS INC 131.59 LIQ#3 00051504 443832 17078 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 386.00 TAX#3 00051504 443833 17078 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 3.00 FREIGHT#3 00051504 443834 17078 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 227.63 TAX#1 00051504 443830 17079 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 72.00 NTAX#1 00051504 443831 17079 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 820.22 29218 6/30/2023 100049 BACHMAN'S 189.05 REPLACMENT TREE QP 444158 34097750 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 189.05 29219 6/30/2023 141748 BASER&PL UMPIRES 2,800,00 SOFTBALL OFFICIALS 6/1-6/15 444106 20230616 1850.6235 CONSULTANT SERVICES REC SOFTBALL 2,800.00 29220 6/30/2023 100054 BAUER BUILT INC 83.00 WHEEL WEIGHTS 444114 180292566 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 83.00 29221 6/30/2023 100058 BELLBOY CORPORATION 134.00 TAX#3 00004928 443849 106930100 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 20.00 LIQ#3 00004928 443850 106930100 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 196.00 TAX#1 00004928 443835 106979900 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 104.00 NTAX#1 00004928 443836 106979900 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 104.00 TAX#3 00004928 443853 106980000 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 2 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29221 6/30/2023 100058 BELLBOY CORPORATION Continued... 133.65 NTAX#3 00004928 443854 106980000 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 86.00 NTAX#2 00004928 443838 106980200 5055.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 58.74 TAX#1 00004928 443837 106992700 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 1.65- CMFREIGHT#3 00004928 443848 99670000 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 423.49 LIQ#3 00004928 443846 99735800 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 11.00 FREIGHT#3 00004928 443847 99735800 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 856,50 LIQ#1 00004928 443839 99870900 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 16.00 FREIGHT#1 00004928 443840 99870900 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 780.00 LIQ#3 00004928 443851 99871400 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 14.36 FREIGHT#3 00004928 443852 99871400 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 829.17 LIQ#2 00004928 443843 99871700 -5055,6510 LIQUOR LIQUOR#2 STOCK PURCHASES 225.00 TAX#2 00004928 443844 99871700 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 18.00 FREIGHT#2 00004928 443845 99871700 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 222.00- CMLIQ#2 00004928 443841 99924300 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 1,65- CMFREIGHT#2 00004928 443842 99924300 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 3,784.61 29222 6/30/2023 157587 BIX PRODUCE COMPANY LLC 128.25 NO TAX#1 00052874 443855 5809277 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 128.25 29223 6/30/2023 121092 BOURGET IMPORTS 1,000.00 WINE#3 00045600 443867 197440 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 16.00 FREIGHT#3 00045600 443868 197440 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 60.00 WINE#3 00045600 443869 197441 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 2.00 FREIGHT#3 00045600 443870 197441 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,078.00 29224 6/30/2023 121014 BUCKEYE CLEANING CENTER 255.60 HAND SOAP. 443821 90508084 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 255.60 29225 6/30/2023 101562 CDW GOVERNMENT INC 254.15 FIBER MEDIA CONVERTER 444102 JS67891 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 254.15 29226 6/30/2023 119052 CUSTOM HOSE TECH INC 140.22 MOWER REPAIR 443812 116970 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 140.22 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 3 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29227 6/30/2023 100128 DAKOTA ELECTRIC ASSOCIATION Continued... 5.00 CD SIREN-PILOT KNOB#394930-2 443802 200010000089JUN 1290,6255 UTILITIES-ELECTRIC CIVIL DEFENSE MANAGEMENT 23 5.10 CD SIREN-CMF#2010767 443802 200010000089JUN 1290.6255 UTILITIES-ELECTRIC CIVIL DEFENSE MANAGEMENT 23 5.10 CD SIREN-HUNTINGTON#2010775 443802 200010000089JUN 1290.6255 UTILITIES-ELECTRIC CIVIL DEFENSE MANAGEMENT 23 5.10 CD SIREN-DELANEY#2010783 443802 200010000089JUN 1290.6255 UTILITIES-ELECTRIC CIVIL DEFENSE MANAGEMENT 23 5.10 CD SIREN-DUCHESS#2010791 443802 200010000089JUN 1290.6255 UTILITIES-ELECTRIC CIVIL DEFENSE MANAGEMENT 23 5.10 CD SIREN-GALAXIE&42#2010809 443802 200010000089JUN 1290.6255 UTILITIES-ELECTRIC CIVIL DEFENSE MANAGEMENT 23 5.10 CD SIREN-CED KNOLLS#2010817 443802 200010000089JUN 1290.6255 UTILITIES-ELECTRIC CIVIL DEFENSE MANAGEMENT 23 5.10 CD SIREN-WILDWOOD#2010825 443802 200010000089JUN 1290.6255 UTILITIES-ELECTRIC CIVIL DEFENSE MANAGEMENT 23 5.10 CD SIREN-CHAPARRAL#2010833 443802 200010000089JUN 1290.6255 UTILITIES-ELECTRIC CIVIL DEFENSE MANAGEMENT 23 16.12 PK-BELMT PD AER/FOUNT#325093-3 443802 200010000089JUN 1720.6255 UTILITIES-ELECTRIC PARK GROUNDS MAINTENANCE 23 16,89 FOUNDER PK LT#366449-7 443802 200010000089JUN 1740.6255 UTILITIES-ELECTRIC PARK SIDEWALK/PATH MAINTENAN, 23 17.27 LEGION FLD PRESS BX#310081-5 443802 200010000089JUN 1730,6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 23 19.97 ALIMAGNET PK RESTRM#144117-9 443802 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 23 22.29 HUNTINGTON PK SHLTR#2014926 443802 200010000089JUN 1730,6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 23 23.19 HAGEMEISTER TENNIS LTS#1804087 443802 200010000089JUN 1745.6255 UTILITIES-ELECTRIC PARK CRT/GAME AREA MAINTENAN 23 24,35 SALT BLDG#310219-1 443802 200010000089JUN 1540.6255 UTILITIES-ELECTRIC CMF BUILDINGS&GROUNDS MNTC 23 27.42 PW RADIO EQUIP#215383-1 443802 200010000089JUN 1540.6255 UTILITIES-ELECTRIC CMF BUILDINGS&GROUNDS MNTC 23 27.95 GALAXIE PK WMHSE#481583-3 443802 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 23 30.40 KELLEY PD PK/SPKLR#405066-2 443802 200010000089JUN 1720.6255 UTILITIES-ELECTRIC PARK GROUNDS MAINTENANCE 23 40.56 AV EAST PK WMHSE#2148484 443802 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 4 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29227 6/30/2023 100128 DAKOTA ELECTRIC ASSOCIATION Continued... 23 44.67 EASTVIEW PRESS BOX#2079408 443802 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 23 48.01 HAGEMEISTER PK SHLTR#151256-5 443802 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 23 59.23 VALLEY MID PK SHLTR#1247824 443802 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 23 61.52 SCOTT TENNIS LTS#1804079 443802 200010000089JUN 1745.6255 UTILITIES-ELECTRIC PARK CRT/GAME AREA MAINTENAN 23 63.01 PARK HS#4 FIELDS#224529-8 443802 200010000089JUN 1780.6255 UTILITIES-ELECTRIC PARK HIGH SCHOOL#4 FIELDS 23 68,21 FARQ PK RESTROOMS#1617653 443802 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 23 72.60 DELANEY PK SHLTR#151247-4 443802 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 23 172.80 AVFAC EXPANSION#443065-8 443802 200010000089JUN 1940.6255 UTILITIES-ELECTRIC AQUATIC SWIM CENTER 23 189.16 AQUATIC CENTER#273061-2 443802 200010000089JUN 1940.6255 UTILITIES-ELECTRIC AQUATIC SWIM CENTER 23 196.83 CMF STORAGE#2009652 443802 200010000089JUN 1540.6255 UTILITIES-ELECTRIC CMF BUILDINGS&GROUNDS MNTC 23 295.12 TEEN CENTER#268335-7 443802 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 23 325.98 REDWOOD/POOL#108328-6 443802 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 23 326.23 FIRE STATION#3#146046-8 443802 200010000089JUN 1340.6255 UTILITIES-ELECTRIC FIRE BLDG&GROUNDS MNTC 23 364.34 COBBLESTONE PAVILLION 443802 200010000089JUN 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 23 910.13 FIRE STATION#1#111343-0 443802 200010000089JUN 1340.6255 UTILITIES-ELECTRIC FIRE BLDG&GROUNDS MNTC 23 1,152.26 HAYES COMM&SR CTR#451229-9 443802 200010000089JUN 1920.6255 UTILITIES-ELECTRIC SENIOR CENTER 23 1,498.32 PARK PATHWAY LTS#2053296 443802 200010000089JUN 1740.6255 UTILITIES-ELECTRIC PARK SIDEWALK/PATH MAINTENANi 23 1,626.44 QUARRY PT ATHLCPLX#456933-1 443802 200010000089JUN 1715.6255 UTILITIES-ELECTRIC PARK ATHLETIC FIELD MAINTENANC 23 1,902.46 AV COMM CTR#1883305 443802 200010000089JUN 1900.6255 UTILITIES-ELECTRIC AV COMMUNITY CENTER 23 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 5 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29227 6/30/2023 100128 DAKOTA ELECTRIC ASSOCIATION Continued... 2,659.92 EASTVIEW-HIGHLAND#1889047 443802 200010000089JUN 1715.6255 UTILITIES-ELECTRIC PARK ATHLETIC FIELD MAINTENAN( 23 3,290.06 CENTRAL MAINT FAC#511870-8 443802 200010000089JUN 1540.6255 UTILITIES-ELECTRIC CMF BUILDINGS&GROUNDS MNTC 23 5,457,33 MUNICIPAL CENTER#288247-0 443802 200010000089JUN 1060.6255 UTILITIES-ELECTRIC MUNICIPAL BLDG&GROUNDS MN] 23 1,397.96 OLD CITY HALL#517541-9 443802 200010000089JUN 2092.6255 UTILITIES-ELECTRIC EDUCATION BUILDING FUND 23 63.14 CENTRAL VILLAGE P-LOT 443802 200010000089JUN 2097.6255 UTILITIES-ELECTRIC CENTRAL VILLAGE PARKING LOT 23 968.93 VLLYWD GOLF SPRINK-134893-7 443802 200010000089JUN 2235.6255 UTILITIES-ELECTRIC GOLF COURSE MAINTENANCE 23 716.00 LIQUOR STORE 2#138678-8 443802 200010000089JUN 5065.6255 UTILITIES-ELECTRIC LIQUOR#2 OPERATIONS 23 1,498.14 LIQUOR STORE 1#145003-0 443802 200010000089JUN 5025.6255 UTILITIES-ELECTRIC LIQUOR#1 OPERATIONS 23 1,733.82 LIQUOR STORE 3#444140-8 443802 200010000089JUN 5095.6255 UTILITIES-ELECTRIC LIQUOR#3 OPERATIONS 23 1,002.20 ICE ARENA#1#136723-4 443802 2000100000B9JUN 5210,6255 UTILITIES-ELECTRIC ARENA 1 BUILDING MAINTENANCE 23 6,126.60 HAYES PK ICE ARENA#222230-5 443802 200010000089JUN 5265.6255 UTILITIES-ELECTRIC ARENA 2 BLDG MAINTENANCE-HAY 23 16.12 PUMPHOUSE 15#2121093 443802 200010000089JUN 5320,6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 19.16 PALOMINO RESERVOIR#103546-8 443802 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 19.34 HERALD WY PRESS STN#103686-2 443802 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 31.17 PUMPHOUSE#1#106890-7 443802 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 40.17 PUMPHOUSE#5#135486-9 443802 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 52.13 LS 7 HERITAGE HILLS#144109-6 443802 200010000089JUN 5380.6255 UTILITIES-ELECTRIC SEWER LIFT STN REPAIR&MNTC 23 53.28 LS 10 NORDIC WOODS#1830835 443802 200010000089JUN 5380.6255 UTILITIES-ELECTRIC SEWER LIFT STN REPAIR&MNTC 23 53.42 LS 11-HIGHLAND PT CT#2021699 443802 200010000089JUN 5380,6255 UTILITIES-ELECTRIC SEWER LIFT STN REPAIR&MNTC 23 65.51 PUMPHOUSE#2#108018-3 443802 200010000089JUN 5320,6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 6 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29227 6/30/2023 100128 DAKOTA ELECTRIC ASSOCIATION Continued... 23 77.86 PUMPHOUSE#4#121151-5 443802 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 114.89 PUMPHOUSE 14#2008852 443802 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 127.25 PUMPHOUSE 08#1468404 443802 200010000089JUN 5320,6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 132.39 WTRTWR RESERV-LONGRDG#144881- 443802 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 139.59 PUMPHOUSE#3#106099-5 443802 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 151.55 LS 9 4771 DOMINICA WY#525977- 443802 200010000089JUN 5380.6255 UTILITIES-ELECTRIC SEWER LIFT STN REPAIR&MNTC 23 168.41 LIFT STN 4 PH LKSHR#1030667 443802 200010000089JUN 5380.6255 UTILITIES-ELECTRIC SEWER LIFT STN REPAIR&MNTC 23 177,92 LIFT#5#580685-6 443802 200010000089JUN 5380.6255 UTILITIES-ELECTRIC SEWER LIFT STN REPAIR&MNTC 23 352.55 AV BOOSTER-NORDIC#138075-7 443802 200010000089JUN 5320,6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 399.02 LFT STN3 133 CHAPARRAL 546943 443802 200010000089JUN 5380.6255 UTILITIES-ELECTRIC SEWER LIFT STN REPAIR&MNTC 23 514.78 PUMPHOUSE#7#126394-6 443802 200010000089JUN 5320,6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 649.04 PUMPHOUSE 18#1078310 443802 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 705,29 PUMPHOUSE#10#155867-5 443802 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 924.73 PUMPHOUSE#11#174395-4 443802 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 1,024.23 LIFT STN 1 ELLICE#131715-5 443802 200010000089JUN 5380.6255 UTILITIES-ELECTRIC SEWER LIFT STN REPAIR&MNTC 23 2,153.73 PUMPHOUSE 19#415728-5 443802 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 2,354.75 PUMPHOUSE 13#2023265 443802 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 2,541,47 PUMPHOUSE 09#1526292 443802 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 2,976.63 PUMPHOUSE 12#2023273 443802 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 7 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29227 6/30/2023 100128 DAKOTA ELECTRIC ASSOCIATION Continued... 3,271.97 PUMPHOUSE 17#307438-2 443802 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 4,845.32 PUMPHOUSE 20#484299 443802 200010000089JUN 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 23 13,600.07 WTR TREATMENT PLANT#511870-8 443802 200010000089JUN 5325.6255 UTILITIES-ELECTRIC WATER TREATMENT FCLTY MNTC/R 23 17.15 LS STM SWR HGHWD#1586924 443802 200010000089JUN 5505.6255 UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 23 30.13 LS STM SWR-BELMONT PK#2011021 443802 200010000089JUN 5505.6255 UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 23 34.37 LS-WHEATON PONDS#443438-7 443802 200010000089JUN 5505.6255 UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 23 96.43 LS STN COBB LK#306511-7 443802 200010000089JUN 5505.6255 UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 23 110.32 LS STM SWR PENNOCK SHR#135489 443802 200010000089JUN 5505.6255 UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 23 126.72 LS STM SWR BRIAR OAKS#1827781 443802 200010000089JUN 5505.6255 'UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 23 189.66 LS STM SWR-HANNOVER#19860009 443802 200010000089JUN 5505.6255 UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 23 1,055.72 LS STM SWR ALIMAGNET#144134-4 443802 200010000089JUN 5505.6255 UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 23 1,350.90 LS 2 7698 128TH ST W#490873-7 443802 200010000089JUN 5505.6255 UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 23 2,766.53 LS STM SWR FARQUAR#137184-8 443802 200010000089JUN 5505.6255 UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 23 49.68 CEMETERY LTS FLAGPOLE#318998-2 443802 200010000089JUN 5605.6255 UTILITIES-ELECTRIC CEMETERY 23 52,13 CEMETERY LTS#339637-1 443802 200010000089JUN 5605.6255 UTILITIES-ELECTRIC CEMETERY 23 17.39 964 GARDENVIEW DR SLSIGN 443802 200010000089JUN 5805.6255 UTILITIES-ELECTRIC STREET LIGHT UTILITY FUND 23 27.41 UTIL RADIO EQUIP#215383-1 443802 200010000089JUN 5805.6255 UTILITIES-ELECTRIC STREET LIGHT UTILITY FUND 23 30.08 GREENWAY TUNNEL#563183-3 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 42.87 TUNNEL STREET LT#279581-3 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 44.16 SIGNAL-GARRETT&150TH#1802081 443802 200010000089JUN 5805,6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 8 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29227 6/30/2023 100128 DAKOTA ELECTRIC ASSOCIATION Continued... 23 45.31 SIGNAL 153RD&CUB#2013084 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 46.60 SIGNAL-147TH/PENNOCK#103448-7 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 46.86 SIGNAL-GALAXIE&140TH#2053858 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 46.99 SIGNAL-14OTH/FLAGSTAFF#2750370 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 49.04 GASLIGHT STREET LT#267358-0 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 49.43 SIGNAL-149TH/PENNOCK#103448-7 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 49.55 SIGNAL-GALAXIE&147TH#1022698 443802 200010000089JUN 5805_6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 51.36 SIGNAL-GALAXIE&153RD#3128204 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 51.49 SIGNAL-140TH/PENNOCK#303778-5 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 52.00 SIGNAL 42&PENNOCK#1033836 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 54.32 SIGNAL-CEDAR& 145TH#2047702 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 55.60 SIGNAL-140TH/JOHNNY CK#2750412 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 60.75 SIGNAL GALAXIE&150TH#1821115 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 62.55 SIGNAL CEDAR&147TH#1033901 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 63.58 SIGNAL CEDAR&140TH#1577386 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 69.11 SIGNAL 42&GARDENVW#124646-1 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 89.17 SIGNAL-GALAXIE&38#2146678 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 105.64 CO RD 42/CEDAR LTS#501516-9 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 113_74 CEDAR/147TH LTS#501520-1 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 9 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 1 29227 6/30/2023 100128 DAKOTA ELECTRIC ASSOCIATION Continued... 149.11 147TH ST W LTS#498760-8 443802 200010000089JUN 5805_6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 169.31 CEDAR/145TH LTS#501526-8 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 180.62 CEDAR&153RD LT#487980-5 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 186.67 CEDAR/140TH LTS#501536-7 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 204,16 CEDAR&157RD LT#487985-4 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 36,482.38 UTILITY STREET LTS#1109149 443802 200010000089JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 23 116,934.36 29228 6/30/2023 100217 GRAINGER,INC, 22.43 CLEANING SUPPLIES 443913 9737627787 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 22.43 29229 6/30/2023 103314 INNOVATIVE OFFICE SOLUTIONS 132.79 LIQ1 CLEANERS 443819 IN4231782 5025.6229 GENERAL SUPPLIES LIQUOR#1 OPERATIONS 132.79 29230 6/30/2023 154223 LIGHTNING DISPOSAL,INC. 346.70 STREETS YARD DUMPSTER 444151 461544 1600.6240 CLEANING SERVICE/GARBAGE REMOVSTREET MANAGEMENT 346.70 PARKS YARD DUMPSTER 444151 461544 1720.6240 CLEANING SERVICE/GARBAGE REMOVPARK GROUNDS MAINTENANCE 693.40 29231 6/30/2023 151844 MAVERICK WINE LLC 1,446.63 LIQ#3 00052289 443885 1004525 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 7,50 FREIGHT#3 00052289 443886 1004525 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 240,00 LIQ#2 00052289 443883 1004551 5055,6510 LIQUOR LIQUOR#2 STOCK PURCHASES 1.50 FREIGHT#2 00052289 443884 1004551 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 480.00 LIQ#1 00052289 443879 1004558 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 3.00 FREIGHT#1 00052289 443880 1004558 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 358.66 LIQ#1 00052289 443881 1010329 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 3.00 FREIGHT#1 00052289 443882 1010329 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 2,540.29 29232 6/30/2023 100348 MTI DISTRIBUTING CO 82.10 MOWER WHEEL 443786 139007900 2240,6215 EQUIPMENT-PARTS GOLF EQUIPMENT MAINTENANCE R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 10 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29232 6/30/2023 100348 MTI DISTRIBUTING CO Continued... 558.65 MOWER PARTS ROLLER 444111 139114400 2240.6215 EQUIPMENT-PARTS GOLF EQUIPMENT MAINTENANCE 640.75 29233 6/30/2023 111219 NORTHERN SAFETY TECHNOLOGY INC 288.75 MINI LIGHT BAR#418 444118 56014 5390,6215 EQUIPMENT-PARTS SWR EQUIP/VEHICLE MISC MNTC/R 288.75 • 29234 6/30/2023 147734 P&W GOLF SUPPLY,LLC 139.25 BALL WASHER PARTS 443799 INV114068 2220.6215 EQUIPMENT-PARTS GOLF DRIVING RANGE .63- GOLF SALES TAX ADJUST 444145 INV114387 2220.6229 GENERAL SUPPLIES GOLF DRIVING RANGE .63 GOLF SALES TAX ADJUST 444145 INV114387 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 267.44 RANGE TOKENS 444145 INV114387 2220.6229 GENERAL SUPPLIES GOLF DRIVING RANGE 406.69 29235 6/30/2023 100382 PILGRIM PROMOTIONS 6.57 %STOCK HIVIZ SCREEN PRINTING 443801 16754 1520.6281 UNIFORM/CLOTHING ALLOWANCE NATURAL RESOURCES 9,85 %STOCK HIVIZ SCREEN PRINTING 443801 16754 1510,6281 UNIFORM/CLOTHING ALLOWANCE PW ENGINEERING&TECHNICAL 22.98 %STOCK HIVIZ SCREEN PRINTING 443801 16754 1530.6281 UNIFORM/CLOTHING ALLOWANCE FLEET&BUILDINGS-CMF 42.68 %STOCK HIVIZ SCREEN PRINTING 443801 16754 1600.6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 49,25 %STOCK HIVIZ SCREEN PRINTING 443801 16754 1710.6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN 16.42 %STOCK HIVIZ SCREEN PRINTING 443801 16754 5365.6281 UNIFORM/CLOTHING ALLOWANCE SEWER MGMT/REPORTS/DATA ENT 26,25 %STOCK HIVIZ SCREEN PRINTING 443801 16754 5305,6281 UNIFORM/CLOTHING ALLOWANCE WATER MGMT/REPORT/DATA ENTR' 174.00 29236 6/30/2023 122110 REINDERS INC 423.70 CHEMICAL 443932 309600100 2235.6214 CHEMICALS GOLF COURSE MAINTENANCE 423.70 29237 6/30/2023 100829 SHAMROCK GROUP INC 229.25 CO2&NITRO GAS 444144 2901588 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 74.00 CO2/NITRO TANK RENTAL 443790 2903870 2270.6310 RENTAL EXPENSE GOLF FOOD&BEVERAGE 303.25 29238 6/30/2023 144495 SMALL LOT MN 646.02 WINE#2 00051469 443907 66089 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 5.00 FREIGHT#2 00051469 443908 66089 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 715.50 WINE#1 00051469 443905 66091 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 5.00 FREIGHT#1 00051469 443906 66091 5015,6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,771.02 WINE#3 00051469 443909 66092 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 13.50 FREIGHT#3 00051469 443910 66092 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 11 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29238 6/30/2023 144495 SMALL LOT MN Continued... 3,156.04 29239 6/30/2023 101226 STREAMLINE DESIGN INC 131.00 STAFF SHIRTS LIFEGUARD 443926 42405 1930,6281 UNIFORM/CLOTHING ALLOWANCE REDWOOD CC 650,00 STAFF SHIRTS LIFEGUARDS 443926 42405 1940.6281 UNIFORM/CLOTHING ALLOWANCE AQUATIC SWIM CENTER 781,00 29240 6/30/2023 100457 STREICHERS INC 54,99 NEW HIRE UNIFROMS 443919 11634915 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 54.99 29241 6/30/2023 101753 SYSCO MINNESOTA,INC 1.17- CREDIT 443820 447701126 1940,6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 800.67 FOOD FOR RESALE. 443927 447706474 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 193.76 PPE NITRILE GLOVES 443929 447711466 1930.6229 GENERAL SUPPLIES REDWOOD CC 779.46 FOOD FOR RESALE. 443929 447711466 1930.6540 TAXABLE MISC FOR RESALE REDWOOD CC 114.71 PPE NITRILE GLOVES 443928 447711467 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 1,624.47 FOOD FOR RESALE 443928 447711467 1940,6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 3.70- FAC SALES TAX ADJUST 444107 447713958 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 3.70 FAC SALES TAX ADJUST 444107 447713958 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 41.12 SPOONS 444107 447713958 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 51.87 CLEANING SUPPLIES 444107 447713958 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 3,316.37 FOOD FOR RESALE. 444107 447713958 1940,6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 6,921.26 29242 6/30/2023 121735 THE EMBLEM AUTHORITY 621.00 PATCHES(300) 444113 42605 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 621.00 29243 6/30/2023 147460 TRADITION WINE&SPIRITS 205,00 WINE#1 00051881 443911 36368 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 6.00 FREIGHT#1 00051881 443912 36368 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 211.00 29244 6/30/2023 120784 ULINE 5.66- UTIL SALES TAX ADJUST 443805 162325600 5305.6229 GENERAL SUPPLIES WATER MGMT/REPORT/DATA ENTR' 5.66 UTIL SALES TAX ADJUST 443805 162325600 5300.2330 DUE TO OTHER GOVERNMENT WATER&SEWER FUND BAL SHEET 85.05 DOORKNOB BAGS 443805 162325600 5305_6229 GENERAL SUPPLIES WATER MGMT/REPORT/DATA ENTR' 85.05 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 12 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 29245 6/30/2023 122010 VINOCOPIA Continued... 175.25 LIQ#3 00046257 443940 330805 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 2.50 FREIGHT#3 00046257 443941 330805 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 146.00 LIQ#3 00046257 443942 331293 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 82.00 WINE#3 00046257 443943 331293 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 7.50 FREIGHT#3 00046257 443944 331293 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 128.00 WINE#1 00046257 443936 331297 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 2.50 FREIGHT#1 00046257 443937 331297 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 67,50 LIQ#1 00046257 443938 331512 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 2.50 FREIGHT#1 00046257 443939 331512 5015,6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 613.75 29246 6/30/2023 100081 WASTE MANAGEMENT-BURNSVILLE LANDFILL 845.52 PARK TRASH 444148 3662602915 1720.6240 CLEANING SERVICE/GARBAGE REMOVPARK GROUNDS MAINTENANCE 845.52 29247 6/30/2023 100520 WINE COMPANY,THE 240.00 WINE#2 00015926 443945 237932 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 10_00 FREIGHT#2 00015926 443946 237932 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 4,344.00 WINE#3 00015926 443950 238546 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 52.00 FREIGHT#3 00015926 443951 238546 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 332.00 LIQ#3 00015926 443947 238559 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 286.00 WINE#3 00015926 443948 238559 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 10.00 FREIGHT#3 00015926 443949 238559 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 5,274.00 316563 6/28/2023 144450 728 CADETS 2,000.00 JULY 4 PARADE PARTICIPANT 443866 20230626 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 2,000.00 316564 6/28/2023 157965 9525 BLACK OAKS PARTNERS LLC 1,779.84 LIQ1 TAX ESCROW-JULY 444109 20230627 5025.6310 RENTAL EXPENSE LIQUOR#1 OPERATIONS 3,454.10 LIQ1 CAM ESCROW-JULY 444109 20230627 5025.6310 RENTAL EXPENSE LIQUOR#1 OPERATIONS 12,000.00 LIQ1 LEASE-JULY 444109 20230627 5025,6310 RENTAL EXPENSE LIQUOR#1 OPERATIONS 17,233.94 316565 6/28/2023 147492 ACUSHNET COMPANY 4.56- GOLF DISCOUNT 443804 915966168 2260.6423 GOLF-CASH DISCOUNT GOLF PRO SHOP MERCH SALES 228.00 BALLS 443804 915966168 2260.6412 GOLF-BALLS GOLF PRO SHOP MERCH SALES 8.82- GOLF DISCOUNT 444156 915966171 2260.6423 GOLF-CASH DISCOUNT GOLF PRO SHOP MERCH SALES 441.00 GOLF BALLS 444156 915966171 2260.6412 GOLF-BALLS GOLF PRO SHOP MERCH SALES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 13 Council Check Register by Invoice&Summary I6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316565 6/28/2023 147492 ACUSHNET COMPANY Continued.., 655.62 316566 6/28/2023 152774 ADIDAS AMERICA INC 14.02 FREIGHT FOR RESALE 444142 6159683985 2260.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES 132.50 SHIRTS 444142 6159683985 2260.6413 GOLF-CAPS/HATS/CLOTHING GOLF PRO SHOP MERCH SALES 146.52 316567 6/28/2023 143259 ALEXANDRIA MARCHING BAND 2,000.00 JULY 4 PARADE PARTICIPANT 443865 20230626 1700,6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 2,000.00 316568 6/28/2023 153995 AMAZON CAPITAL SERVICES 8.99 NEEDED CORD FOR FRONT DESK PHO 443810 17H73J6PJC6Y 1920.6210 OFFICE SUPPLIES SENIOR CENTER 13.12 TIRE REPAIR KIT 443915 199PM9QRHYHJ 1765.6229 GENERAL SUPPLIES PARK EQUIPMENT MAINTENANCE 29.98 BINDERS FOR CURRICULUM 443817 1CX13FY9GWA7F 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS 33.24 TIRE REPAIR KIT 443914 1 KGV13RFHWYF 1765.6229 GENERAL SUPPLIES PARK EQUIPMENT MAINTENANCE 40.99 SMALL EQUIPMENT REPAIRS 443815 1LXXVKPKJCJK 1720.6215 EQUIPMENT-PARTS PARK GROUNDS MAINTENANCE 146.06 USB FOR PHONE DOWNLOADS 443797 1 RPYJRVW6FY6 1200.6210 OFFICE SUPPLIES POLICE MANAGEMENT 480.83 TOILET PAPER HOLDERS 444105 1TV3WQKMDPLY 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 119.98 USB FOR PHONE DOWNLOADS. 443796 1WDWHHTQ3CKQ 1200.6210 OFFICE SUPPLIES POLICE MANAGEMENT 122.05 MOWER PARTS 443787 1XXC4JX6KHH3 2240.6215 EQUIPMENT-PARTS GOLF EQUIPMENT MAINTENANCE 995.24 316569 6/28/2023 100023 ANDERSEN INC,EARL F 326.65 TEMPTRAFFICCONTROL-TYPE1LIGHTS 443793 1328001N 1680,6229 GENERAL SUPPLIES TRAFFIC SIGNS/SIGNALS/MARKER: 326.65 316570 6/28/2023 154253 APPLE FORD LINCOLN 177.54 REAR ROTORS#916 444140 5978921 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 338.96 SQUAD REAR ROTORS 444139 6035612 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 250,00- TURBO CORE RETURN#338 444149 CM618275 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 266.50 316571 6/28/2023 125174 ARTISAN BEER COMPANY 374.70 SURLY BEER 443964 3606854 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 374.70 316572 6/28/2023 151189 BOB THE BEACHCOMBER 500.00 JULY 4 PARADE PARTICIPANT 443863 20230626 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 500.00 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 14 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316572 6/28/2023 151189 BOB THE BEACHCOMBER Continued... 316573 6/28/2023 100296 BREAKTHRU BEVERAGE MIN-BEER 18,098.10 BEER#3 00000105 443996 110524386 5085,6530 BEER LIQUOR#3 STOCK PURCHASES 311,05 TAX#3 00000105 443998 110524387 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 425.00 BEER#1 00000105 443967 110565211 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 10,619.90 BEER#2 00000105 443978 110565915 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 260.70 TAX#3 00000105 443999 110656060 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 12,120.40 BEER#3 00000105 444000 110656063 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 13,478.10 BEER#1 00000105 443968 110656378 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 157.85 BEER#2 00000105 443979 110659966 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 4,546.40 BEER#2 00000105 443983 110659968 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 1,109.60 BEER#3 00000105 444003 110747207 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 176.00 TAX#1 00000105 443970 110759932 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 192.00 BEER#1 00000105 443971 110759933 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 192.00 BEER#1 00000105 443972 110759934 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 28,624.85 BEER#1 00000105 443973 110759935 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 110.75 TAX#1 00000105 443974 110759936 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 11,747.15 BEER#2 00000105 443992 110760529 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 124.70 BEER#2 00000105 443993 110760530 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 14,017.75 BEER#3 00000105 444004 110786508 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 32,528.69 BEER#1 00000105 443975 110812219 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 5.10- CMBEER#2 00000105 443990 362672549 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 19.20- CMBEER#2 00000105 443989 362672550 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 30.90- CMBEER#2 00000105 443985 362724931 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 19.20- CMBEER#2 00000105 443986 362724933 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 20.40- CMBEER#2 00000105 443987 362724934 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 19.20- CMBEER#2 00000105 443988 362724935 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 24.80- CMBEER#3 00000105 443995 410930553 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 577.30- CMBEER#3 00000105 443997 411017652 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 51,20- CMBEER#3 00000105 444001 411017653 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 81.60- CMBEER#3 00000105 444002 411017654 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 4.40- CMBEER#2 00000105 443980 411033261 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 57.30- CMBEER#1 00000105 443969 411040434 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 24.00- CMBEER#2 00000105 443984 411049721 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 49.60- CMBEER#2 00000105 443991 411060284 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 15.45- CMBEER#2 00000105 443981 411082771 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 5.40- CMBEER#2 00000105 443994 411082772 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 19.20- CMBEER#2 00000105 443982 411082773 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 60.00- CMBEER#1 00000105 443976 411087414 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 240.00- CMBEER#1 00000105 443977 411089846 5015.6530 BEER LIQUOR#1 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 15 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316573 6/28/2023 100296 BREAKTHRU BEVERAGE MIN-BEER Continued... 147,516.74 316574 6/28/2023 100152 BREAKTHRU BEVERAGE MIN WINE 2,363.42 LIQ#3 00001930 444033 110687457 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 481.17- CMLIQ#3 00001930 444034 110687457 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 18.78 FREIGHT#3 00001930 444035 110687457 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 3.45- CMFREIGHT#3 00001930 444036 110687457 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 267.76 TAX#3 00001930 444037 110687458 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 11.50 FREIGHT#3 00001930 444038 110687458 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 84,00 WINE#3 00001930 444070 110687459 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 1.15 FREIGHT#3 00001930 444071 110687459 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 220.00 WINE#3 00001930 444066 110687460 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 88:00- CMWINE#3 00001930 444067 110687460 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 2.30 FREIGHT#3 00001930 444068 110687460 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,.15- CMFREIGHT#3 00001930 444069 110687460 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,456.58 LIQ#2 00001930 444023 110687470 5055,6510 LIQUOR LIQUOR#2 STOCK PURCHASES 317.68- CMLIQ#2 00001930 444024 110687470 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 14.95 FREIGHT#2 00001930 444025 110687470 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 3.45- CMFREIGHT#2 00001930 444026 110687470 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 416.00 WINE#2 00001930 444060 110687471 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 4.60 FREIGHT#2 00001930 444061 110687471 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1.15 FREIGHT#2 00001930 444059 110687472 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 14,518.21 LIQ#1 00001930 444005 110687473 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 25.00- CMLIQ#1 00001930 444006 110687473 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 139.34 FREIGHT#1 00001930 444007 110687473 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1.15- CMFREIGHT#1 00001930 444008 110687473 5015,6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 888.00 WINE#1 00001930 444049 110687474 5015,6520 WINE LIQUOR#1 STOCK PURCHASES 632.00- CMWINE#1 00001930 444050 110687474 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 10.35 FREIGHT#1 00001930 444051 110687474 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 4.60- CMFREIGHT#1 00001930 444052 110687474 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,781.10 LIQ#3 00001930 444039 110793595 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 130.53- CMLIQ#3 00001930 444040 110793595 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 19.74 FREIGHT#3 00001930 444041 110793595 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1.15- CMFREIGHT#3 00001930 444042 110793595 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,263.00 WINE#3 00001930 444072 110793596 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 456.00- CMWINE#3 00001930 444073 110793596 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 13,80 FREIGHT#3 00001930 444074 110793596 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 4.60- CMFREIGHT#3 00001930 444075 110793596 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,702,38 LIQ#2 00001930 444019 110793604 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 138.79- CMLIQ#2 00001930 444020 110793604 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 16 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316574 6/28/2023 100152 BREAKTHRU BEVERAGE MIN WINE Continued... 21.85 FREIGHT#2 00001930 444021 110793604 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,15- CMFREIGHT#2 00001930 444022 110793604 5055,6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 2,111.24 LIQ#1 00001930 444009 110793606 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 333.00- CMLIQ#1 00001930 444010 110793606 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 17.25 FREIGHT#1 00001930 444011 110793606 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 2,30- CMFREIGHT#1 00001930 444012 110793606 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 704.00 WINE#1 00001930 444053 110793607 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 4.60 FREIGHT#1 00001930 444054 110793607 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 14,038.39 LIQ#3 00001930 444043 110892713 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 371.57- CMLIQ#3 00001930 444044 110892713 5085-6510 LIQUOR LIQUOR#3 STOCK PURCHASES 94.01 FREIGHT#3 00001930 444045 110892713 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 2.30- CMFREIGHT#3 00001930 444046 110892713 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 60.22 TAX#3 00001930 444047 110895395 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 2.30 FREIGHT#3 00001930 444048 110895395 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,504,00 WINE#3 00001930 444076 110895396 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 13.80 FREIGHT#3 00001930 444077 110895396 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,296.26 LIQ#2 00001930 444027 110895406 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 12.84 FREIGHT#2 00001930 444028 110895406 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 147.80 TAX#2 00001930 444029 110895407 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 61.92- CMTAX#2 00001930 444030 110895407 5055,6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 5.75 FREIGHT#2 00001930 444031 110895407 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 2.30- CMFREIGHT#2 00001930 444032 110895407 5055,6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 480.00 WINE#2 00001930 444062 110895408 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 112.00- CMWINE#2 00001930 444063 110895408 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 5.75 FREIGHT#2 00001930 444064 110895408 5055,6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1.15- CMFREIGHT#2 00001930 444065 110895408 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,483.39 LIQ#1 00001930 444013 110895409 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 381.00- CMLIQ#1 00001930 444014 110895409 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 13.51 FREIGHT#1 00001930 444015 110895409 5015,6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 3.45- CMFREIGHT#1 00001930 444016 110895409 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 152.00 WINE#1 00001930 444055 110895410 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 104.00- CMWINE#1 00001930 444056 110895410 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 2.30 FREIGHT#1 00001930 444057 110895410 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1.15- CMFREIGHT#1 00001930 444058 110895410 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 28.15 LIQ#2 00001930 444017 346465709 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 31.15- CMLIQ#2 00001930 444018 410626881 5055,6510 LIQUOR LIQUOR#2 STOCK PURCHASES 43,700.36 316575 6/28/2023 150835 BROWNING,RYAN 249.00 JEANS AND BOOTS 444108 20230609 2205.6281 UNIFORM/CLOTHING ALLOWANCE GOLF MANAGEMENT R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 17 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316575 6/28/2023 , 150835 BROWNING,RYAN Continued... 249.00 316576 6/28/2023 101173 BROWN'S ICE CREAM CO 184.56 PIZZA 444141 22316506 2270,6420 GOLF-FOOD GOLF FOOD&BEVERAGE 184.56 316577 6/28/2023 100080 BRYAN ROCK PRODUCTS 4,107.97 AGLIME FOR BALL FIELDS(130 6 444104 59075 1715.6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENANI 4,107.97 316578 6/28/2023 158831 BURGETT,PAUL 183.00 REFUND-SHED VARIANCE-BURGETT 444103 20230616 1001.4215 2023157L FEES-SPECIAL USE GENERAL FUND REVENUE 837.00 REFUND-ESCROW APP-BURGETT 444103 20230616 4501,5078 2023157L ESCROW-PROJECT COSTS CONSTRUCTION PROJECTS REV 1,020.00 316579 6/28/2023 158807 CAJACOB LAW LLC 7,000.00 LEGAL UPDATES/EPIC TRAINING 443923 10421 2062.6231 LEGAL SERVICES POLICE CRIME 7,00.0.00 316580 6/28/2023 151149 CHEM-AQUA,INC. 269.61 WATER TREATMENT CONTRACT 443816 8276564 1920.6249 OTHER CONTRACTUAL SERVICES SENIOR CENTER 269.61 316581 6/28/2023 100282 CINTAS CORPORATION 275.29 BUILDING SERVICES-EVENTS 443789 4158352044 2215.6240 CLEANING SERVICE/GARBAGE REMOVGOLF CLUBHOUSE BUILDING 9.64 PARKS COVERALLS 444115 4158454392 1710.6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN 15.91 SHOP COVERALLS 444115 4158454392 1530.6281 UNIFORM/CLOTHING ALLOWANCE FLEET&BUILDINGS-CMF 30.87 STREETS COVERALLS 444115 4158454392 1600.6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 94.63 AVCC RUG SERVICE 443818 4158546574 1900.6240 CLEANING SERVICE/GARBAGE REMOVAV COMMUNITY CENTER 426.34 316582 6/28/2023 100114 CUB FOODS 1.49- CH SALES TAX ADJUST 444157 202306160642 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN-I 1.49 CH SALES TAX ADJUST 444157 202306160642 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 72,71 TEA,TABLE COVERS, 444157 202306160642 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN-I 7271 316583 6/28/2023 123765 DAKOTA COUNTY TECHNICAL COLLEGE 300.00 PURSUIT REFRESHER WITLOWSKI 444121 1149182 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 300.00 PURSUIT REFRESHER HOLLE 444121 1149182 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 18 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316583 6/28/2023 123765 DAKOTA COUNTY TECHNICAL COLLEGE Continued... 300.00 PURSUIT REFRESHER PLANTZ 443924 1151690 1225,6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 300.00 PURSUIT REFRESHER WOLF 443924 1151690 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 300.00 PURSUIT REFRESHER FRY 443924 1151690 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 300.00 PURSUIT REFRESHER EHMKE 443924 1151690 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 300.00 PURSUIT REFRESHER DROGSETH 443924 1151690 1225,6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 300.00 PURSUIT REFRESHER KLINE 443924 1151690 1225,6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 250.00 PURSUIT REFRESHER GYSBERS 443925 1158129 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 250.00 PURSUIT REFRESHER LECLAIRE 443925 1158129 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 2,900.00 316584 6/28/2023 140659 DOMACE VINO 318.00 WINE#3 00050649 443871 26525 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 6.00 FREIGHT#3 00050649 443872 26525 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 324.00 316585 6/28/2023 100434 DOUGHERTY MOLENDA SOLFEST HILL 589.00 GEN CRIMINAL MATTERS 444079 214195 1055.6231 LEGAL SERVICES LEGAL PROSECUTING ATTORNEY 178.13 APPEAL OF CONVICTION-S.H. 444080 214196 1055.6231 LEGAL SERVICES LEGAL PROSECUTING ATTORNEY 190.14 TMOBILE LEASE VALLEYWOOD 444081 214199 1000.2430 20053025 ANTENNA LEASE ESCROWS GENERAL FUND BALANCE SHEET 102.47 CODE VIOLATIONS-MISC 444082 214200 1050.6231 LEGAL SERVICES LEGAL GENERAL SERVICES 162.98 SPRINT ANTENNA LEASE-VALLEYWOO 444083 214201 1000.2430 20053024 ANTENNA LEASE ESCROWS GENERAL FUND BALANCE SHEET 659.08 MIXED BUSINESS CAMPUS REZONING 444084 214202 4502.6231 2023115L LEGAL SERVICES IMPROVEMENTS-ASSESSED 306.94 ORCHARD PL 2ND ADDN ROCKPORT L 444085 214203 4502.6231 2020150G LEGAL SERVICES IMPROVEMENTS-ASSESSED 8,495,00 EAGLE POINTE PC21-05-SB 444086 214204 4502.6231 2021137G LEGAL SERVICES IMPROVEMENTS-ASSESSED 108.65 TMOBILE T CMF 444087 214205 1000.2430 20053004 ANTENNA LEASE ESCROWS GENERAL FUND BALANCE SHEET 3,220;00 WOODWINDS 8TH(PC22.06.S) 444088 214206 4502.6231 2022140G LEGAL SERVICES IMPROVEMENTS-ASSESSED 108.65 STORM SE WTR PRO-TIME SQUARE I 444089 214207 4502.6231 2023109D LEGAL SERVICES IMPROVEMENTS-ASSESSED 676.90 MCNAMARA CONTRACTING PROPERTIE 444090 214208 4422.6231 2021172G LEGAL SERVICES '21 FACILITIES CIP 124.69 MONSANTO CLASS ACTION SETTLEME 444091 214209 1050.6231 LEGAL SERVICES LEGAL GENERAL SERVICES 979.71 AV FIRE STATION#2 PLAT 444092 214210 4422.6231 2021170G LEGAL SERVICES '21 FACILITIES CIP 434.61 ORCHARD PL 4TH ADDN pc22-21-SB 444093 214211 4502.6231 2022161L LEGAL SERVICES IMPROVEMENTS-ASSESSED 71.25 D.W.CLAIM 444094 214212 1050.6231 LEGAL SERVICES LEGAL GENERAL SERVICES 53.44 CLOV'R MASSAGE PD ORD AMEND 444095 214213 4502.6231 2023138L LEGAL SERVICES IMPROVEMENTS-ASSESSED 2,740.00 DICK'S VALLEY PROJECT PC23.04, 444096 214214 4502.6231 2023137L LEGAL SERVICES IMPROVEMENTS-ASSESSED 124.69 DISH NETWORK ANTENNA LEASE-PAL 444097 214215 1000.2430 20053036 ANTENNA LEASE ESCROWS GENERAL FUND BALANCE SHEET 461.77 RUDOLPH TEMP PLAT WAIVER 444098 214216 1050.6231 LEGAL SERVICES LEGAL GENERAL SERVICES 19,788.10 316586 6/28/2023 152830 DVS RENEWAL 14,25 POL REGISTER VEHICLE-#14 443935 20230627 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 I Council Check Register by GL Page- 19 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316586 6/28/2023 152830 DVS RENEWAL Continued... 14,25 316587 6/28/2023 158836 ELDER,JAMES 11.98 UB REFUND 12895 FOREST CT 443827 20230622E 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 11 98 316588 6/28/2023 100166 FEDEX 18.84 FREIGHT FOR RESALE 443788 816200473 2260.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES 18.84 316589 6/28/2023 118279 FRESH PAINT INC 280.00 PAINT FS1 443918 13452 7205.6399 OTHER CHARGES INSURANCE CLAIMS 280.00 316590 6/28/2023 150163 GALLS 66.84 SWAT CLOTHING 443920 24576972 1272.6281 UNIFORM/CLOTHING ALLOWANCE POLICE DAK CTY MAAG TEAM 66.84 f 316591 6/28/2023 102694 GERTENS 10.11- GOLF USE TAX 444160 20367012 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 10.11 GOLF USE TAX 444160 20367012 2235.6229 GENERAL SUPPLIES GOLF COURSE MAINTENANCE 147.00 FOAMER 444160 20367012 2235.6229 GENERAL SUPPLIES GOLF COURSE MAINTENANCE 147.00 316592 6/28/2023 101328 GOVCONNECTION INC 620.35 LCD MONITORS(3) 443930 74212667 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 1,205.30 LAPTOP DOCKING STATIONS(5) 443930 74212667 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 1,501.08 'LCD MONITORS(7) 443931 74217497 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 3,326.73 316593 6/28/2023 147493 HARRIS SERVICE 1.80- GOLF SALES TAX ADJUST 444154 SRVCE0000000226 2215.6215 EQUIPMENT-PARTS GOLF CLUBHOUSE BUILDING 30 1.80 GOLF SALES TAX ADJUST 444154 SRVCE0000000226 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 30 773.16 PART FOR HVAC COUPLER 444154 SRVCE0000000226 2215.6215 EQUIPMENT-PARTS GOLF CLUBHOUSE BUILDING 30 1.90- GOLF SALES TAX ADJUST 444155 SRVCE0000000226 2215.6215 EQUIPMENT-PARTS GOLF CLUBHOUSE BUILDING 64 1.90 GOLF SALES TAX ADJUST 444155 SRVCE0000000226 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 20 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316593 6/28/2023 147493 HARRIS SERVICE Continued... 64 813,44 PART FOR HVAC ACTUATORS 444155 SRVCE0000000226 2215.6215 EQUIPMENT-PARTS GOLF CLUBHOUSE BUILDING 64 1,586.60 316594 6/28/2023 146679 HAUGESAG,TODD 54.06 UB REFUND 14973 ECHO WAY 443826 20230622D 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 54.06 316595 6/28/2023 158835 HENNEY,CHRISTOPHER 27,82 UB REFUND 13863 DUBLIN RD 443828 20230622F 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 27.82 316596 6/28/2023 156834 HERMANN,ERIK 206.47 UB REFUND 12710 DORCHESTER TRL 443825 20230622C 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 206.47 316597 6/28/2023 102369 HUNTERS WOOD ASSOCIATION 150.00 REFUND OF AVCC DEPOSIT 444100 55016350 1000.2410 CUSTOMER DEPOSITS GENERAL FUND BALANCE SHEET 150 00 316598 6/28/2023 100247 INTERSTATE POWER SYSTEMS 393.07 FUEL PUMP#4981 444116 C00119680601 1350.6215 EQUIPMENT-PARTS FIRE VEHICLE MAINTENANCE 38.40- FUEL PUMP CORE RETURN#4981 444117 C00119688301 1350.6215 EQUIPMENT-PARTS FIRE VEHICLE MAINTENANCE 354.67 316599 6/28/2023 151188 JACK BRASS BAND 1,600.00 JULY 4 PARADE PARTICIPANT 443856 20230626 7005.6399 OTHER CHARGES LODGING TAX 1,600.00 316600 6/28/2023 118232 JOHN DEERE FINANCIAL 17,000.00 MOWER LEASE(2)5/2023-5/2024 444110 20230615 1720.6310 RENTAL EXPENSE PARK GROUNDS MAINTENANCE Supplier 100608 MIDWEST MACHINERY 17,000.00 316601 6/28/2023 154706 KL LOMPLAN WINES INC 450.00 WINE#3 00052648 443876 120442841 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 7.00 FREIGHT#3 00052648 443877 120442841 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 144.00 WINE#3 00052648 443878 120573850 5085.6520 ' WINE LIQUOR#3 STOCK PURCHASES 601.00 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 } Council Check Register by GL Page- 21 iCouncil Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316601 6/28/2023 154706 KL LOMPLAN WINES INC Continued... 316602 6/28/2023 152517 LARSON,PAT 75,00 TRIP REFUND/PAID TWICE 443813 52960778 1001.4360 REC-SENIOR PROGRAM REVENUE GENERAL FUND REVENUE 75.00 316603 6/28/2023 147557 LIBATION PROJECT 99.96 WINE#3 00051923 443873 59610 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 60.00 TAX#3 00051923 443874 59610 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 6.00 FREIGHT#3 00051923 443875 59610 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 165.96 316604 6/28/2023 101616 LMC INSURANCE TRUST 1,000.00 CLAIM GL263583 FENCE DAMAGE 444146 8265 7205.6399 OTHER CHARGES INSURANCE CLAIMS 1,000.00 316605 6/28/2023 100294 MAIL PACK&SHIP 27.90 RADAR REPAIR SHIPPING 444152 158 1210.6238 POSTAGE/UPS/FEDEX POLICE FIELD OPERATIONS/PATRO 27.90 316606 6/28/2023 137396 MEDICINE LAKE TOURS 2,475.00 STILLWATER TRIP(33) 444112 20230621 1920.6249 OTHER CONTRACTUAL SERVICES SENIOR CENTER 2,475.00 316607 6/28/2023 100309 MENARDS 107.78 FLOWER BEDS 443795 55615 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 98,33 DECK STAIN 443809 56276 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 43.67 DECK STAIN 443803 56329 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 1.94 FAC FLANGE 444161 56379 1940.6215 EQUIPMENT-PARTS AQUATIC SWIM CENTER 3.62 GLUE 444120 56430 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 111.80 FIRST AID SUPPLIES. 444162 56460 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 147.96 MOUND COVER 443808 56488 1715.6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENAN( 353_70 FLOOR CLEANING TOOLS. 444159 56548 1940,6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 3.79 SHOP SUPPLIES 443807 56603 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 5.99 REDWWOD DRAIN 443806 56611 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 878.58 316608 6/28/2023 139959 MINNESOTA BRASS 2,200.00 JULY 4 PARADE PARTICIPANT 443857 20230626 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 2,200.00 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9 57:54 Council Check Register by GL Page- 22 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316609 6/28/2023 155164 MN OCCUPATIONAL HEALTH Continued... 969.00 PRE EMPLOYMENT SCREENING(2 EE 444122 429279 1200.6235 CONSULTANT SERVICES POLICE MANAGEMENT 969.00 316610 6/28/2023 158120 MY PICKLEBALL COACH 2,640.00 PICKLEBALL LESSONS MAY/JUNE 443922 62423 1855.6235 CONSULTANT SERVICES REC FOOTBALL&SOCCER 2,640.00 316611 6/28/2023 100995 NAPA AUTO PARTS 598.70- RACK&PINION#950 442373 5763895613A 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 3.82 OIL FILTER#361 442391 5763896633 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 3.82 OIL FILTER#702 442391 5763896633 1530.6215 EQUIPMENT-PARTS FLEET&BUILDINGS-CMF 3.82 OIL FILTER#107 442391 5763896633 1400.6215 EQUIPMENT-PARTS INSPECTIONS MANAGEMENT 3.82 OIL FILTER#415 442391 5763896633 5390.6215 EQUIPMENT-PARTS SWR EQUIP/VEHICLE MISC MNTC/R 3.82 OIL FILTER#421 442391 5763896633 5345.6215 EQUIPMENT-PARTS WATER EQUIP/VEHICLE/MISC MNTC 3.82 OIL FILTER#606 442391 5763896633 5505.6215 EQUIPMENT-PARTS STORM DRAIN MNTC/RPR/SUMPS 3.82 OIL FILTER#4972 442405 5763896705 1350.6215 EQUIPMENT-PARTS FIRE VEHICLE MAINTENANCE 7.64 OIL FILTERS#948&916 442405 5763896705 1210,6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 5.71 BULBS#350 442404 5763897018 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 2.98 BULB#405 442406 5763897249 5345.6215 EQUIPMENT-PARTS WATER EQUIP/VEHICLE/MISC MNTC 28.04 HEADLIGHTS#4972 442392 5763897285 1350.6215 EQUIPMENT-PARTS FIRE VEHICLE MAINTENANCE 87.87 FUEL&TRANS FILTERS#4984 442392 5763897285 1350.6215 EQUIPMENT-PARTS FIRE VEHICLE MAINTENANCE 87.87 FUEL&TRANS FILTERS#381 442392 5763897285 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 10,75 CABIN AIR FILTER#337 442870 5763897878 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 144.80 BRAKE CALIPER#950 443091 5763898736 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 30.56 SQUAD OIL FILTERS 443096 5763898891 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 14.02 OIL FILTER#930 443095 5763899250 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 22.84 JD MOWERS OIL FILTERS 444150 5763899546 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 93,80 OIL&TRANS FILTERS#4984 444135 5763899809 1350.6215 EQUIPMENT-PARTS FIRE VEHICLE MAINTENANCE 9.54 CABIN FILTER#963 444136 5763900643 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 22.92 OIL FILTER FORD TRUCKS 444136 5763900643 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 198.38 STARTER#331 444134 5763900765 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 10.51 HEADLIGHT#217 444137 5763901106 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 44.28 SPARK PLUGS#914 444138 5763901136 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 150.05 BLOWER MOTOR#963 444119 5763901472 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 400.60 316612 6/28/2023 158833 NORTHERN REALTY VENTURES LLC 119.81 UB REFUND 14201 HIBISCUS T 443824 20230622E 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 119.81 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 23 r Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316613 6/28/2023 127905 OFFICE OF MN.IT SERVICES Continued... 277.20 LANGUAGE LINE-MAY 443814 W23050559 1200.6237 TELEPHONE/PAGERS POLICE MANAGEMENT 277.20 316614 6/28/2023 110957 O'REILLY AUTOMOTIVE INC 208.81 ABSORBENT 443800 3245179585 1330.6214 CHEMICALS FIRE OPERATIONS 208.81 316615 6/28/2023 100372 PAUSTIS&SONS 525.00 WINE#2 00001291 443887 204164 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 12.50 FREIGHT#2 00001291 443888 204164 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 119.00 LIQ#3 00001291 443889 204173 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 613.00 WINE#3 00001291 443890 204173 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 12.50 FREIGHT#3 00001291 443891 204173 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,282.00 316616 6/28/2023 100316 POWER PLAN 305.34 CHIPPER REPAIR 443811 P0236570 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE Supplier 101708 RDO EQUIPMENT CO 305.34 316617 6/28/2023 158837 PRAIRIE CROSSING 150.00 REFUND OF AVCC DEPOSIT 444101 55015854 1000.2410 CUSTOMER DEPOSITS GENERAL FUND BALANCE SHEET 150,00 316618 6/28/2023 151932 RED WING BUSINESS ADVANTAGE ACCOUNT 200.00 BOOTS-R DINGMAN 443916 7241120988 5305.6281 UNIFORM/CLOTHING ALLOWANCE WATER MGMT/REPORT/DATA ENTR' 200.00 BOOTS-R ZELLMER 443917 7241121264 1600.6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 400.00 316619 6/28/2023 100918 RES SPECIALTY PYROTECHNICS 20,000.00 FREEDOM DAYS FIREWORKS 443829 20230626 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 5,000.00 FREEDOM DAYS FIREWORKS 443829 20230626 7005.6399 OTHER CHARGES LODGING TAX 25,000,00 316620 6/28/2023 158842 RICHFIELD HS MARCHING BAND 2,000.00 JULY 4 PARADE PARTICIPANT 443864 20230626 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 2,000.00 316621 6/28/2023 141325 ROOTSTOCK WINE CO 992.44 WINE#3 00050755 443892 132 5085.6520 WINE LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 24 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316621 6/28/2023 141325 ROOTSTOCK WINE CO Continued... 17.50 FREIGHT#3 00050755 443893 132 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 203.72 WINE#3 00050755 443894 175 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 4_00 FREIGHT#3 00050755 443895 175 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,217.66 316622 6/28/2023 150643 RUE 38 144.00 WINE#3 00052178 443900 16177 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 4.50 FREIGHT#3 00052178 443901 16177 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 2,080.00 WINE#3 00052178 443902 16286 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 37.50 FREIGHT#3 00052178 443903 16286 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 80.00 WINE#2 00052178 443898 16290 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 1.50 FREIGHT#2 00052178 443899 16290 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 960.00 WINE#1 00052178 443896 16291 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 18.00 FREIGHT#1 00052178 443897 16291 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 3,325.50 316623 6/28/2023 153876 SAINT CROIX VINEYARDS 114.00 WINE#3 00052556 443904 1388 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 114.00 316624 6/28/2023 153772 SAINTS MARCHING BAND 2,000.00 JULY 4 PARADE PARTICIPANT 443860 20230626 7005.6399 OTHER CHARGES LODGING TAX 2,000.00 316625 6/28/2023 132465 SAM'S CLUB DIRECT 60,80 KITCHEN ITEMS 444131 202305231251 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 108.19 FOOD 444131 202305231251 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 109.96 BANQUET TABLES 444131 202305231251 2270.6229 GENERAL SUPPLIES GOLF FOOD&BEVERAGE 2.85- GOLF SALES TAX ADJUST 444132 202305311033 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 2.85 GOLF SALES TAX ADJUST 444132 202305311033 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 39.96 PAPER PLATES 444132 202305311033 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 89,10 FOOD FOR SALE 444132 202305311033 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 51.25 HOT DOG BUNS 444130 202306090233 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 66.85 KITCHEN SUPPLIES 444130 202306090233 2270.6229 GENERAL SUPPLIES GOLF FOOD&BEVERAGE 95.88 CANS OF SODA 444130 202306090233 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 360.10 HAND SOAP,KLEENEX,WIPES,ETC 444129 202306120813 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN-I 139.61 LIFE SNACKS INVENTORY 444133 202306121048 7203.6398 LIFE SNACKS CITY WELLNESS PROGRAM 18.90 HOT DOG BUNS 444126 2174 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 30.24 HOT DOG BUNS 444125 4382 2270,6420 GOLF-FOOD GOLF FOOD&BEVERAGE 39.24 WATER 444127 6110A 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 25 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316625 6/28/2023 132465 SAM'S CLUB DIRECT Continued... 1.99- GOLF SALES TAX ADJUST 444124 6140 2270,6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 1.99 GOLF SALES TAX ADJUST 444124 6140 2200,2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 27.96 MOUNTAIN DEW 444124 6140 2270,6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 56,30 FOOD 444124 6140 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 6.35- GOLF SALES TAX ADJUST 444123 7546 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 6.35 GOLF SALES TAX ADJUST 444123 7546 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 95.53 PLASTICWARE 444123 7546 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 319.28 FOOD FOR RESALE. 444128 8649 1930.6540 TAXABLE MISC FOR RESALE REDWOOD CC 1,709.15 316626 6/28/2023 158459 TERRACON CONSULTANTS INC 1,527.50 FIRE 2 SPECIAL INSPECTIONS 444147 TJ50095 4422.6235 2021170G CONSULTANT SERVICES '21 FACILITIES CIP 1,527.50 316627 6/28/2023 157346 TIN CUP STEEL BAND 1,400.00 JULY 4 PARADE PARTICIPANT 443858 20230626 7005.6399 OTHER CHARGES LODGING TAX 1,400.00 316628 6/28/2023 148300 TOTAL REFRIGERATION SYSTEMS INC 11,104.90 REPLACE CONDENSING UNIT 444153 29232988 5025.6266 REPAIRS-BUILDING LIQUOR#1 OPERATIONS 11,104.90 316629 6/28/2023 112352 UPNORTH GOLF INC 13.66 FREIGHT FOR RESALE 444143 76025 2260.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES 163.80 GRIPS 444143 76025 2260.6418 GOLF-PRO SHOP OTHER GOLF PRO SHOP MERCH SALES 177.46 316630 6/28/2023 157039 VINELAND TREE CARE 4.62- GOLF SALES TAX ADJUST 443934 29206 2235.6249 OTHER CONTRACTUAL SERVICES GOLF COURSE MAINTENANCE 4.62 GOLF SALES TAX ADJUST 443934 29206 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 1,981.81 BRUSH REMOVAL 443934 29206 2235.6249 OTHER CONTRACTUAL SERVICES GOLF COURSE MAINTENANCE 1,981.81 316631 6/28/2023 158832 WANGEN,DONNA 70.47 UB REFUND 13345 HUNTINGTON CIR 443823 20230622A 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 70.47 316632 6/28/2023 158735 WHITE CAP LP 28.97- STR SALES TAX ADJUST 443794 50022392327 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 28.97 STR SALES TAX ADJUST 443794 50022392327 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 26 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 316632 6/28/2023 158735 WHITE CAP LP Continued... 396.87 SILT LOGS 443794 50022392327 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 396.87 316633 6/28/2023 100521 WINE MERCHANTS 13.33 WINE#2 USED CREDIT TWICE 00022992 443957 740493A 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 233.55 WINE#1 00022992 443956 7425008 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 298.00 WINE#1 00022992 443952 7430242 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 3.75 FREIGHT#1 00022992 443953 7430242 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 282.00 WINE#3 00022992 443958 7430243 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 2_50 FREIGHT#3 00022992 443959 7430243 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 104.00 WINE#1 00022992 443954 7431206 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 1.25 FREIGHT#1 00022992 443955 7431206 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 372.00 WINE#3 00022992 443962 7432047 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 5.00 FREIGHT#3 00022992 443963 7432047 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,504.00 WINE#3 00022992 443960 9431207 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 10.84 FREIGHT#3 00022992 443961 9431207 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 2,830.22 316634 6/28/2023 150206 ZELLMER,RUSSELL 140.00 4 PR JEANS-R ZELLMER 443921 20230604 1600.6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 140.00 316635 6/28/2023 139953 ZUHRAH PIPES&DRUMS 1,200.00 JULY 4 PARADE PARTICIPANT 443859 20230626 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 1,200.00 316636 6/28/2023 137584 ZUHRAH SHRINE BAND 900.00 JULY 4 PARADE PARTICIPANT 443862 20230626 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 900.00 316637 6/28/2023 137583 ZUHRAH STEEL DRUM BAND 800.00 JULY 4 PARADE PARTICIPANT 443861 20230626 1700 6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 800.00 20230623 6/23/2023 148015 EMPOWER 350.00 MNDCP-ROTH 457 CONTRIBUTIONS 443677 621231400009 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,916.00 MNDCP-457 CONTRIBUTIONS 443677 621231400009 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,266.00 i 20230624 6/23/2023 148869 EMPOWER(HCSP) R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 27 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20230624 6/23/2023 148869 EMPOWER(HCSP) Continued... 355.68 SERGEANT HCSP FUNDING-GROSS WA 443668 6212314000011 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,070.03 ADMIN HCSP FUNDING-GROSS WAGES 443668 6212314000011 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,261.28 SCH 2 HCSP FUNDING-GROSS WAGES 443668 6212314000011 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,636.11 POLICE HCSP FUNDING-GROSS WAGE 443668 6212314000011 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 3,940.45 HCSP FUNDING-ANN LV/COMP 443668 6212314000011 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 8,263.55 20230625 6/26/2023 102664 US BANK 12,768.24 EMPLOYEE MEDICARE 443675 621231400007 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 12,768,24 CITY SHARE MEDICARE 443675 621231400007 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 39,003,97 EMPLOYEE FICA 443675 621231400007 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 39,003.97 CITY SHARE FICA 443675 621231400007 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 76,901.70 FEDERAL TAXES PR 443675 621231400007 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 180,446.12 20230626 6/23/2023 101238 MINNESOTA CHILD SUPPORT PAYMEN 138,00 CHILD SUPPORT DEDUCTIONS 443673 621231400005 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 443.00 CHILD SUPPORT DEDUCTIONS 443674 621231400006 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 581.00 20230627 6/26/2023 100657 MN DEPT OF REVENUE 36,515.13 STATE TAX WITHHOLDING 443672 621231400004 9000,2112 ACCRUED STATE W/H PAYROLL CLEARING BAL SHEET 36,515.13 20230628 6/26/2023 100392 PUBLIC EMPLOYEES RETIREMENT AS 62,826.62 EMPLOYEE SHARE PERA 443671 621231400003 9000.2114 ACCRUED PERA PAYROLL CLEARING BAL SHEET 83,123.73 CITY SHARE PERA 443671 621231400003 9000.2114 ACCRUED PERA PAYROLL CLEARING BAL SHEET 145,950.35 20230629 6/23/2023 148841 FURTHER 6,794.95 HSA EMPLOYEE FUNDING 443667 6212314000010 9000.2125 ACCRUED HSA/HRA BENEFIT PAYROLL CLEARING BAL SHEET 6,794.95 20230630 6/23/2023 157977 WEX HEALTH INC 92.55 FLEX SPENDING DAYCARE 2023 444078 20230623 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 142.75 FLEX SPENDING DAYCARE 2023 444078 20230623 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 192.31 FLEX SPENDING DAYCARE 2023 444078 20230623 9000_2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 192.31 FLEX SPENDING DAYCARE 2023 444078 20230623 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 765.51 FLEX SPENDING MEDICAL 2023 444078 20230623 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 1,385.43 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/28/2023 9:57:54 Council Check Register by GL Page- 28 Council Check Register by Invoice&Summary 6/22/2023 -- 6/30/2023 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20230630 6/23/2023 157977 WEX HEALTH INC Continued... 20230631 6/23/2023 100009 AFSCME COUNCIL#5 1,366.50 UNION DUES 442889 607231155331 9000,2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,366.50 UNION DUES 443666 621231400001 9000,2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,733.00 20230632 6/23/2023 151440 VANTAGEPOINT TRANSFER AGENTS 2,653.50 ROTH 457-PLAN#301171-FIRE TOO 443669 6212314000012 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,653.50 20230633 6/23/2023 100240 VANTAGEPOINT TRANSFER AGENTS-457 FT 27,828.55 ICMA-PLAN#301171-FIRE TOO 443670 621231400002 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 27,828,55 20230634 6/23/2023 126459 VANTAGEPOINT TRANSFER AGENTS-ROTH 2,491.47 ROTH IRA-PLAN#705481 443676 621231400008 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,491,47 20230635 6/22/2023 100331 MN DEPT OF LABOR&INDUSTRY(EFT) 57.92- LESS 2%RETENTION MAY 444099 20230531 1001.4099 PERMIT-OTHER GENERAL FUND REVENUE 6.00- PERMIT SURCHARGE ADJ 444099 20230531 1001.4072 STATE SURTAX COLLECTED GENERAL FUND REVENUE 2,896.22 PERMIT SURCHARGE MAY 444099 20230531 1001,4072 STATE SURTAX COLLECTED GENERAL FUND REVENUE 2,832.30 922,043.18 Grand Total Payment Instrument Totals Checks 348,975.56 EFT Payments 420,741,35 A/P ACH Payment 152,326.27 Total Payments 922,043.18 61? ,„, 4 (Z\9" T/ R55CKS2 LOGIS 100 CITY OF APPLE VALLEY 6/28/2023 9:57:58 ' Note: Payment amount may not reflect the actual amount due to data sequencing and/or data selection, Council Check Summary Page- 1 6/22/2023 - 6/30/2023 Company Amount 01000 GENERAL FUND 112,977,42 02060 POLICE CRIME FUND 7,000.00 02090 PARTNERS IN EDUCATION 1,397.96 02095 CENTRAL VILLAGE PARKING LOT 63.14 02200 VALLEYWOOD GOLF FUND 9,552.93 04420 '21 FACILITIES CIP 3,184.11 04500 CONSTRUCTION PROJECTS 16,854.72 05000 LIQUOR FUND 251,103.19 05200 ARENA FUND 7,128.80 05300 WATER&SEWER FUND 38,871.44 05500 STORM DRAINAGE UTILITY FUND 5,781,75 05600 CEMETERY FUND LEVEL PROGRAM 101.81 05800 STREET LIGHT UTIL FUND 38,697.25 07000 LODGING TAX FUND 10,000.00 07200 RISK MANAGEMENT/INSURANCE FUND 1,419,61 09000 PAYROLL CLEARING FUND 417,909.05 Report Totals 922,043.18 u;. • ITEM: 5.A. ..... Apple COUNCIL MEETING DATE: July 13, 2023 Valley SECTION: Regular Agenda Description: Introductions and Oaths of Office of Police Officers Amanda St. George and Tyler Grieves Staff Contact: Department/ Division: Nick Francis, Police Chief Police Department ACTION REQUESTED: N/A SUMMARY: The Police Chief will introduce Police Officers Amanda St. George and Tyler Grieves and the City Clerk will administer their oaths of office. BACKGROUND: Officers St. George and Grieves were hired in January to fill vacancies. They have completed field training and are now assigned to solo patrol. BUDGET IMPACT: N/A • ITEM: 5.B. ..... :�. Apple COUNCI L MEETI NG DATE: July 13, 2023 Valley SECTION: Regular Agenda Description: Receive Certificate of Achievement for Excellence in Financial Reporting for 2021 Staff Contact: Department/ Division: Ron Hedberg, Finance Director Finance Department ACTION REQUESTED: N/A SUMMARY: The City of Apple Valley was recently awarded the Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association (GFOA) for the City's 2021 annual financial report, the eleventh consecutive year. Joel Merry, a representative from the MN GFOA will be attendance to present the award. BACKGROUND: The City of Apple Valley has participated in the Certificate of Achievement for Excellence in Financial Reporting program through the Governmental Finance Officers Association for the past eleven years. I am proud to announce that the City of Apple Valley has been awarded the Certificate of Achievement for Excellence in Financial Reporting from the Governmental Finance Officers Association for our 2021 annual financial statements. To earn this award, the City of Apple Valley had to conform to the Governmental Finance Officers Association program's demanding criteria, which go well beyond the minimum requirements of Generally Accepted Accounting Principles. The receipt of this award reflects a high degree of dedication and leadership on the part of the City Council. As part of the process our financial statements were reviewed by an impartial panel of government finance officers, independent Certified Public Accountants and other professionals with expertise in governmental accounting and financial reporting. Only those reports that are judged by all reviewers to have met the program's criteria are awarded the Certificate of Achievement for excellence in financial reporting. This certificate of achievement would not have been possible without the support of the City Council and efforts of the entire Finance Department, especially Accounting Supervisor Jake Bosley. BUDGET IMPACT: There are no direct financial impacts from participation in the program. ATTACHMENTS: 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, 2021 c 4lit, P- )*i t( Executive Director/CEO •••• ITEM: 7. ..... ...• Apple COUNCIL MEETING DATE: July 13, 2023 Valley 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 12 7:00 p.m. Municipal Center Traffic Safety Advisory Committee Meeting Thur./July 13 10:00 a.m. Dick's Valley Groundbreaking Ceremony Service Thur./July 13 5:30 p.m. Municipal Center Informal City Council Meeting Thur./July 13 7:00 p.m. Municipal Center Regular City Council Meeting* Fri./July 14 6:30-8:30 p.m. Kelley Park Music in Kelley Park Concert Series Tue./July 18 2:00 p.m. Municipal Center Cemetery Advisory Committee Meeting Wed./July 19 7:00 p.m. Municipal Center Planning Commission Meeting Thur./July 20 4:00-6:00 p.m. CNH Architects Open House Informal Parks & Recreation Thur./July 20 6:00 p.m. Municipal Center Advisory Committee Meeting (Annual Parks Tour) Thur./July 20 7:00 p.m. Municipal Center Regular Parks & Recreation Advisory Committee Meeting Fri./July 21 6:30-8:30 p.m. Kelley Park Music in Kelley Park Concert Series Thur./July 27 6:00 p.m. Municipal Center EDA Meeting Thur./July 27 7:00 p.m. Municipal Center Regular City Council Meeting* Fri./July 28 6:30-8:30 p.m. Kelley Park Music in Kelley Park Concert Series Tue./Aug. 1 5:00-10:00 p.m. Annual Night to Unite Wed./Aug. 2 7:00 p.m. Municipal Center Planning Commission Meeting Thur./Aug. 3 6:00 p.m. Municipal Center Informal Parks & Recreation Advisory Committee Meeting rt,,, /A„ '7.11n - Q. n i uiu.ir-vu8. . I.vv pall. lviuiuc1pai i'c,uiai r ainz .x kwL,Icauvii Advisory Committee Meeting Fri./Aug. 4 6:30-8:30 p.m. Kelley Park Music in Kelley Park Concert Series Thur./Aug. 10 5:30 p.m. Municipal Center Informal City Council Meeting Thur./Aug. 10 7:00 p.m. Municipal Center Regular City Council Meeting* Fri./Aug. 11 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